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HomeMy WebLinkAbout01-0357PETITION FOR PROBATE and GRANT OF LETTERS Estate of Davadine S. Lepore also known as Deceased. Social Security No. ~ ~ 9 - 0 - 9 5 ~ ~ - No. ~~ ~ ~ ~ -~ 3 S~ To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execur named in the last will of the above decedent, dated Dcac~amhPr ~9 , 19_9.5_ and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h~_ last family or principal residence at 1 0 2 C'rn t n t ry _ 1 t t h R c~ a ri , [' ~ r l ,' G 1 P, Ml[~(~~P4PX ~'n~?n ~hiT _ _,r :~ (list street, number and muncipality) Decendent, then 71 years of age, died F ah ru a ry 7.4 , If9~c,2 0 01, at ins „r,t,Y,T ri„1-, Er.~?.d, rarlsle, PA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 780, 000.00 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) --Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. u C ~` ~ ~ ~Z ~~- ~ u u Al~l'1'HUl~I Y L . Lr:YUH~ a ~.? 1 (`17 C'rntntrv C1 iih R~gd v ~. ~o c 00 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1 COUNTY OF r_itMR~Rr.ANn J s5 The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will wPI~ truly administer the estate according to law. Sworn to or affirmed and subscribed before me this 5TH day of ~(~- aaa- Y C LEWIS Register oo' a A ti ~0 y No. ?1 - 01 - 357 Estate of DAVADINE s. LEP(~RE ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW APRIL 5 , ,~~ 2 ~ ~ ] in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated na~Pml,ar ~~, 1~A5 described therein be admitted to probate and filed of record as the last will of Davadine S Lepora ; and Letters Testamentary are hereby granted to An thong r _ T.anc~ra - _,r..c_,~r FEES Probate, Letters, Etc.......... $ 445.00 Short Certificates(3) .......... $ 9.00 Renunciation ................ $ X-Pages $ 33.00 JCP TOTAL $ 49 -•• Filed ......APRIL. 5 a . ? QQ 1 ............ . Register of Wills MARY C LEWIS ' ~;~ ~~ .~~ Bridget M. Whitle (33580) ATTORNEY (Sup. Ct. I.D. No.) 210 Walnut Street, Harrisburg, PA ADDRESS 17101 (717) 255-8027 PHONE Mailed letters to attorney on 4-h-01 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 6948400 No. e 1 'r 1 • ~e~-CJi~t~lDelJ.S~~ Local Registrar ~' ~ B 2 '7 2001 Date ~G ilos.:uRw.?/ST COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF DEATH NAME Of OECEDENTIfnf. M+,M.LaNI SE% SOCML SECURITY NUMSER~_~-_ DRE OF OEATN,MOM.Oey.'~ler) ,. Davadine S. Lepore ~. Female ~. 189 - 20 - 9588 ~• Februa 24f 2001 AOE Ilw B+Inwy) UNDER 1 YEW VNOER /DAY DATE OF &RTM BYffNIU1CE ICM+^o PLACE a DEQH ICnacw ar+y one -- see ~nnruceonf enellHr soel Mahe ) OeY• IIO1Ka MNWw M hl. ~'1 SMMa Faegn ClKmNy1 I A'ri i°iy1`.~r p HOSPITAL: OTHER: N1e•'0 ~ ^ ^ ^ ^ 71 1929 Uniontown PA ,nP.IiMM ^ R.ebnW l91 M ROer-'eYl ER1Oi'0"""' °0A "°'"' Y,,, ~ f ~ , COUNTY Of DEATH CRY, SORO. TWP OF DEATH FNCRR\' NAME IN rq mNMgn. qM rre« ene nume«i WAS DECEDENT OF HISPANM:ORKiM7 RACE -Amerleen Ir,eNM1 BIeeN, VfANe. «C. (SPa+hl No ® YM ^ N gee epecM GIOen ~ , . Merul,.Pu«gRkan,«~. White Carlisle 102 Count Club Rd. Carlisle PA ,. ,e. Cumberland . , DECEDENT'S USUAL OCCUPATgN KING OF SUSINESSANWSTRV MMS DECEDENT EVERw DECEDENT'S EDUCATION MMITAL STATUS-MeniM SURYMND SPOOSE U.S. ARMED FORCEST Never MMNN. Y/Itlor+eN. IN W, arw maOen rWIMI q Id egr-in, NN mr~Nl uee r+efreal ~ E~W CeN•9• Diwm•C ISWrM ~ ^ N' e p"' 4 ,.. Married ,,. Ari Own Home ,: Homemaker jO,~ 1' ,i ,,.. . . „ . DECEDENT'S MAN.INO AOORE38IS%ew. CNy/TOrw,. Sl«e, LP Cowl DECEDENT'9 PA ,Tal'~ ~.e.e.eere lN.e w1 1 eseX ~. - D10 ACTUAL tre. Stm 102 Country Club Road RESKIENCE a.c.a.ti Carlisle PA 17013 '~`"'"""`°°" alemr>b.) ^ ~F~« dhrEero. Cumberland '°e^'"'0' ,T. ,~ ,,,.~„ . FRIBR'S NAME IFiL MgOe. Lae1) MOTHER'S NAME (F+K. MCge. Ma~tlen 9W neme) Paul Stark ,,.Grace Hau er ,•• I NF011MANT'S Auxt+D ADDRESS ISN.eL CeylTean, SW. LPCuw) NetoRMANr'S NAME (, ' Anthony'~L•r~.epore t,.-102 Count Club Roadf Carlisle PA 17013 METIgD OF pSPOSIigN DATE pSPOSRgN PUKE OF pSPOSRION-Named Cam«ery,Cnmebry LOCATION-Cilyrtoen,Swe, 2lPCew SurM ^ Ger,letion ® Renloe«,rom 9uN^ IMOnm. DeK ller) a Omr PMq York, PA Yorktown Cremation ,,, Derwal^ omr ^ FebrLary 27, 2001 • ?e t1 t10. y, U F gER LICE E ACTT SUCH LICENSENUMBEfl NAME ANDAOORESSOFFACILITY Hoffman-Roth Funeral Home tae. Cangl«e acme ices qtly rrlNn c«Ufym, lb «my erowNCpe, weM oceu,M «,M enN, wle an0 Pbte «ele0. LN; N PAde11. DeK Merl pryelrM ~ net weAMN «4rM d w.m NI • ano Tice) ne. tx. enl/F carve aw«n. aae. terrle tats muraCOmpl«e0M IME OF DEATH DATE PRONOUNCED OEAO IMMm. Dey. 1lerl VMS CASE REFERRED TON ® E%AMINERICORONERT ~^ v'^^ ~^° ~°"°'^~" °i•'" 10:55 February 24 y 2001 ,. . ~. M. K. tT. MRT I: EM« NM 6eeeeee, uyulee a CM,pNL«dit./hC" ueteOlM wam. DO nd «Na I"e Ir1eEe «P/InQ. eeell Nf UrWNe a reePir«ay irrNt, MOCY a MM 1liWe. , APaetYnal• PART II: OIMf HQ1MIk'aIN OaIAYaMCMmD1AIrv01N we,"• bA ~eeervelO«eieen nolrw,I,Ygntlle •^A•rNeq erne P'r•rr in PART I. Ur oM/oru plRe Nrl eealrr. lane«an00eeN 1 al ~ '«~EIF~r ,~~,n,~l~li n~u DUE 10 fOR AS A CON$EOUENCE OF} leprrntlell'%et aer,!%iorr u DOE TD IOR A$ACONSEOUENCE OfY. t M o,A reArq b+reeeaeM ; Duce. EnNr 1111DERLYMID CAl13E(Obeera+rAeY e' pUE TO tOR A$ACONSEpUENCE Of Y. _. _._ ,1« i,Area evenN ~ errq n weNl) LAST a. - WAS AN AUTOPSY WERE AUTOPSY FINOIN63 MANNER OF DEATH DATE OFIWURY TIME OFIWURY INJURY AT WOfiK7 DESCRIBE IgWIWW1Y OCCURRED. ~ , (MOnm. Day. Ywl PERFOftMEOT AWUSLE PRgR TD ~ 1 A~MION OF CAUSE N«v1 ® Naldeiee ^ ~ 1Ye ^ ^ AttiwM ^ PefMinq lAVeNlgetbn ^ t,r. M. ,Ye ^ No ® 'I e ^ Np ^ Sddw ^ CoPW rMl IN wNrmmeN ^ PUCE OF IWURV • N lame, term. elree,.lMery. omu LOCATN7N IStresl. CM/Tow~. Sm« EuNOYrq. e,t. ISpeWI ta . t,.. t,e. t,. ta. CERTN,EI, ICMa oNy orW SIGNATURE IT ERT E$. r i [ \ 7J ,/ L 1 •CEIITIFYDeO-NYfIGAMIP"rynen cerMy+q weedeMm ever anomr onwcun nea aP/tlIK'c•C wam ena cand«e0 Hem ............................... ^ t,1 . MrIN n et«ed N O . ................... . m N uue.lel an . T M,eN «mY ene~l•tlW, w«I, OCCYrreA Ow Y Ep _ - DAT~~[U~IEDIMer~m. 1+ _ - ml dw a •PRONOUMCIN6 AND ClRTIFYINO-NYSICIAN IP"WCrn Dom Jroneur~c+q wam arW CMtly+q bcwss . ~ t1e, t/i . tl manner ee e,elW % . , ....................... e eeu..l•1 en . Te the Gael el my Yne+N•N,•. 0e•m eeeWreA at me Urne, Ne,e, arW «ece. enN due,a t NAME AND ADDRESS OF PERSON WHO COMPLETED CAUSE OF OE memzTlryP.avrxN ~.. Michael Kleen •MEDMAL E7fAMINER/CORONER On tM De,is of eeemin,lbn enNa Inree,igalbn, In mY oDlnion, East" occurretl et tM tlme, dale, en0 place, rw tlua to INe ceusep) erw ^ 50 N . 12th Street m,RMf ef «e,W .................................................. .. ............... ......................... ...... 7t ite. REGSTRAR'S SIGNATURE AN R F DATE FILEDIM NNrI a'~ acx~~ gib A• ~ ~ ~.. , LAST WILL AND TESTAMENT OF DAVADINE S. LEPORE I, DAVADINE S. LEPORE of Carlisle, Cumberland County, Penn- Sylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my husband, Anthony L. Lepore. If he does not so survive me, I give all such property to those persons named on a written list made by me during my lifetime, or in absence of a written list or designa- tion on said list, I give all such property to my children, or their issue per stirpes, to be divided among them as they may agree or, in the absence of agreement, as my executor may think appropriate. My Executor may make whatever arrangements my executor SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. Page 1 Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the dollar amount not taxed in my estate due to the applica- tion of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph I I I hereof . Qualified Terminable Interest Property Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, TRUST, nevertheless, to be held, administered and disposed of in SAIDIS, GUIDO, SHUFF & accordance with the provisions of Paragraph IV hereof. My MASLAND 2109 Market Street executor shall have the right to elect on the federal estate tax Camp Hill, PA return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. Page treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and adminis- tered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and administered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. UNIFIED CREDIT TRUST III. The trustee shall have, hold, manage, invest and SAIDIS, GUIDO, SNUFF & MASLAND 2109 Market Street Camp Hill, PA reinvest the assets of the Unified Credit Trust, collect the income and: A. If my husband, Anthony L. Lepore, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in Page 3 the sole discretion of the trustee, shall be necessary for his maintenance, support, medical and nursing care, taking into consideration any other means readily available for such pur- poses, and to provide the standard of care which he was enjoying prior to my death. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income shall be divided into three equal shares and distributed to my children, Lynne Wilson, Lisa Smyser and Leslie Lapore, the share of a deceased child to be paid to her issue per stirpes. QUALIFIED TERMINABLE INTEREST PROPERTY TRUST (QTIP~ QUIP Trust: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: If my husband, Anthony L. Lepore, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in SAIDIS,GUIDO, the sole discretion of the trustee, shall be necessary for his 5HUFF & MASLAND maintenance, support, medical and nursing care, taking into 2109 Market Street caR,Pl-l;ll,rn consideration any other means readily available for such pur- poses, and to provide the standard of care which he was enjoying prior to my death. .,-.. B. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income shall be divided equally and distributed to my children, Lynne Wilson,. Lisa Smyser and Leslie Lapore, the share of a child to be paid to her issue per stirpes. V. Disclaimer: My husband (or his personal represen- tative, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to him hereunder, including the provisions for him in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to him or to the trusts created herein shall be divided equally and dis- I, tributed to my children, Lynne Wilson, Lisa Smyser and Leslie Lepore, the share of a deceased daughter to be paid to her issue per stirpes. VI. Power of Appointment: No provision of this will shall exercise any power of appointment I may have. VII. Survivorship: In the event that the order of the SAIDLS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA deaths of my spouse and I is not clear, my spouse shall be deemed to have survived me. VIII. Adopted Persons: Persons adopted during minori- ty shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. Page 5 J TAB PROVISIONS I%. Daath Taxes: All federal, state and other death SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the '. portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply to generation-skipping transfer taxes. %. Tax Options: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. ADMINISTRATIVE PROVISIONS %I. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: Page 6 A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and C. As my grandchild attains the age of 25, he or SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; and as said grandchild attains the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at the time when such shares are directed to be set apart or at the time when any addition is made thereto, such grandchild shall then have the right to withdraw such part or parts or all, as the case may be, of such share as is given to such grandchild upon attaining such respective age. D. If any grandchild for whose benefit the trustee holds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the princi- pal and any accumulated and undistributed income of the share ~~ Page 7 shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undis- tributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. %II. Early Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preced- ing articles. This may be done by paying the then-remaining principal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the minor's name, payable to him or her at majority. %III. Rights in Income: Each trust hereunder shall be SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA entitled to a proportionate share of income accruing from the event as of which it is to be set apart (for example, the date of my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the ? Page 8 marital deduction trust, all income undistributed at a benefic- iary's death shall be treated as if it had accrued thereafter. %IV. Protective Provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual payment to the beneficiary. BV. Management Provisions: I authorize my executor SAIDIS, GUIDO, 5HUFF & MASLAND 2109 Market Street Camp Hill, PA and my trustee: A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any princi- ple of law limiting delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal proper- ty, and to give options for sales or leases; D. To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay invest- ment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; Page 9 s ~ H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against them. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts and election to pay or to defer payment of any tax in all events without their being bound to require contribution from any other person. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. FIDUCIARIES //~ %VI. Executors and Trustees: I appoint my husband, -,~=,~~,~~i Page 10 ., SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA Anthony L. Lepore, Executor of this, my Last Will and Testament. Should my said husband fail to qualify or cease to act as such, then I appoint my daughter, Lynne Wilson, to act in this capa- city. I! I appoint my daughter, Lynne Wilson, as trustee of any trusts created herein. Should she fail to qualify or cease to L '; act as such, then I appoint my daughter, Lisa Smyser, to act in 'i this capacity. None of my personal representatives shall be !required to post bond in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the o day of ,~~.~?.~~~.c.~h~ , 1995. /~~G e~%4:~G~~.c.a_.% A~.~ ~`~i~~ ( SEAL ) Davadine S. Lepore In our presence the above-named testatrix signed this and declared it to be her will, and now at her request, in her pres- ence, and in the presence of each other, we sign as witnesses: ~~ ~ L " Qi~~ ~ k' Name Ad ress ~~ / ~~ -~ me - ,' Address Page 11 SAIDIS, GUIDO, SHUFF & MASLAND 2109 Market Street Camp Hill, PA COMMONWEALTH OF COUNTY OF PENNSYLVANIA) SS. CUMBERLAND) WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will 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 witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Testatrix ~J Wit ess itn ss Subscribed, sworn to and acknowledged before me by the testatrix, and ~,~~p,~cribed and sworn to before me by both wit- nesses, this- day of , 1996. Notarial Seal Jo A, l.uxenborgg~~3r, Notary PubkC Camp H!EI rorc, Curn;.xarianci Cou Mr; Co~1.rr~;-;~~ ~x'are:5 A4ay 6, 19 6 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No.: To the Register: Davadine S. Lepore February 24, 2001 2001-00357 I certify that notice of estate administration required by Rule 5.6 of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on April 10, 2001: Anthony L. Lepore, 102 Country Club Road, Carlisle, PA 17013 Lynne Lepore Wilson, 503 8t" Street, New Cumberland, PA 17070 Lisa Lepore Smyser, 3181 Ruppert Road, York, PA 17404 Leslie Lepore, 5 South 570 Kirk Place, Naperville, IL 60563 Notice has now been given to all persons entitled thereto under Rule 5.6 (a). Date: April 10, 2001 Bridget .Whitley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 Capacity: Counsel for Personal Representatives IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of Davadine S. Lepore, deceased, TO: Anthony L. Lepore 102 Country Club Road Cazlisle, PA 17013 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, Davadine S. Lepore died, on the 24`~ day of February, 2001, at 102 Country Club Road, Carlisle, Middlesex Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Anthony L. Lepore, 102 Country Club Road, Cazlisle, PA 17013 , (717) 243-1324. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Squaze, Cazlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the chazges for duplication. ~/~ y, ~ Date: April 10, 2001 ;~~~-.:/~ /<~ ~j~.c~c.~, Bridget M` 'tley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 - Capacity: Counsel and Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of Davadine S. Lepore, deceased, TO: Lynne Lepore Wilson 503 8`~ Street New Cumberland, PA 17070 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, Davadine S. Lepore died, on the 24`~ day of February, 2001, at 102 Country Club Road, Cazlisle, Middlesex Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Anthony L. Lepore, 102 Country Club Road, Cazlisle, PA 17013 , (717) 243-1324. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will maybe obtained by contacting the Register of Wills and paying the charges for duplication. Date: April 10, 2001 ~-~-c.~~' ~ ~'' ~~c.~xtc Bridget .Whitley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of Davadine S. Lepore, deceased, TO: Lisa Lepore Smyser 3181 Ruppert Road York, PA 17404 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, Davadine S. Lepore died, on the 24~' day of February, 2001, at 102 Country Club Road, Cazlisle, Middlesex Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Anthony L. Lepore, 102 Country Club Road, Cazlisle, PA 17013 , (717) 243-1324. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Squaze, Cazlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will maybe obtained by contacting the Register of Wills and paying the charges for duplication. Date: April 10, 2001 //~ `~-' ~l ` ~~.~~~~. Bridget M. 'tley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of Davadine S. Lepore, deceased, TO: Leslie Lepore 5 South 570 Kirk Place Naperville, IL 60563 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, Davadine S. Lepore died, on the 24~' day of February, 2001, at 102 Country Club Road, Carlisle, Middlesex Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Anthony L. Lepore, 102 Country Club Road, Carlisle, PA 17013 , (717) 243-1324. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will maybe obtained by contacting the Register of Wills and paying the charges for duplication. Date: April 10,.2001 ~` ~~ Bridget M. 'tley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative a COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES c REV-1162 EX (11-96) DEPT.280601 INHERITANCE AND ESTATE TAX NO.AA ~ ~ ~ ~? 3 4 HARRISBURG, PA 17128-0601 OFFICIAL RECEIPT RECEIVED FROM: ~ ACN ASSESSMENT AMOUNT CONTROL NUMBER l-1RlTNOfVY L LEr•='t,)Ft~ 1 C1I ~+r:'.? , ~i~:34 . C=r~; 1~ic CQUNTRY CLUCK F7C1A,~,~ CAfiL T SLEW , PA 17(j 13 FOLD HERE FOLD HERE ESTATE INFORMATION: FILE NUMBER i' 1--ct~Q 1 ~-C~35'' SSN 15~--c'.C?-~ a~i8 NAME OF DECEDENT (LAST) (FIRST) (MI) LE:I~'OF?E DAVAD I NE S DATE OF PAYMENT 5,~~3 I2C}0 i POSTMARK DATE t.:1 ~ L- ~ : G C~ =.> .t COUNTY CUMHE:RLANU DATE OF DEATH 2 !24 ; 2C~C:~ a REMARKS HIV ~ I•iL)~v Y !_ l_~t''L)'~{".:. SEAL ,~ ~'4k rr ti: • 4 TOTAL AMOUNT PAID- ~ _ ~ r ,.,., Pax `'.' .. RECEIVED BY " '~' `• ~.c.c.. MARY LE~1 ~ F?EGIaTEf~t tom' '4+4~t_L:t•.:'~, /~ ,;` ,{,. REGISTER OF WILLS /~~z'C- ~/ ~~~ ' ~ ~,_.,.,~ .,~m.- _ - .~ ~---- :,~ ,. ~~ - `~`"° ~ Q ~~~ ~. ~~. ~ ~ o ~3 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Davidine S. Legore No. 2001-00357 also known as Date of Death 02/24/2001 Deceased Social Security No. 189-20-9588 I, Anthony L. Lepore Personal Representativels) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. IlWe verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Attorney: Bridget M. Whitley h- I.D. No.: 33580 Address: P.O. Box 11963 Harrisburg, PA 1 71 08-1 963 Telephone: 717-255-8027 Form RW-7 iDBUDhIn Counryl -Rev. 9/92 Dated: y~ • Q , °2 ~~ ~ NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RECEIPTS OF PRINCIPAL Estate of Davadine S Lepore As of 02/24/2001 Assets Listed in Inventory (Valued as of date of death) Common Stocks AT & T Corp. 2,250 Units Allstate Corp. 500 Units Avaya, Inc. 300 Units Baxter Int'1 Inc. 200 Units Citigroup Inc. 146 Units Corning, Inc. 500 Units Edison International 500 Units Edwards Lifesciences Corp. 40 Units First Union 594 Units Ford Motor Co. De. 349 Units International Business Machines 1,200 Units $156.00 Accrued Dividend K Mart Corp. 1,000 Units L.M. Ericsson Tel. Co. 2,000 Units Lucent Technologies, Inc. 2,000 Units $40.00 Accrued Dividend Microsoft Corp. 20 Units Morgan Stanley Dean Witter & Co. 1,572 Units NCR Corp. New 1,093 Units Occidental Petroleum 800 Units Pepsico Inc. 400 Units Pharmacia Corp. 345 Units Rite Aid 3,000 Units Sprint Corp. FON 1,000 Units Sprint Corp. PCS 500 Units $ 47,452.50 19,891.25 4,469.25 17,876.00 7,048.88 16,195.00 7,395.00 827.30 18,822.38 9, 853.14 124,770.00 9,137.50 16,421.88 25,175.00 1,145.63 104,604.81 51,051.30 19,176.00 18,437.00 16,923.11 13,252.50 22,495.00 12,277.50 Page 1 Fiduciary Acquisition Value RECEIPTS OF PRINCIPAL Estate of Davadine S Lepore As of 02/24/2001 Assets Listed in Inventory (Valued as of date of death) St. Paul Cos. Inc. 564 Units Susquehanna Bancshares 1,500 Units Tyco Int'1 500 Units Unisource Energy 1,000 Units $100.00 Accrued Dividend Unisys Corp. 1,000 Units Viacom Inc. - Class B 1,085 Units Visteon Corp. 26.186 Units $1.57 Accrued Dividend Waypoint Financial Corp. 1,066 Units Misc. Personal Property Tangible personal property TOTAL INVENTORY $ 25,770.57 26,941.41 27,168.75 19,462.50 16,885.00 54,830.48 375.64 10,635.02 Page 2 Fiduciary Acquisition Value $766,767.30 500.00 $767,267.30 HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALLII ROBERT L. WELDON EUGENE E. PEPINSKY, JR. JOHN H. ENDS III GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L.GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS DONALD M. LEWISIII BRIDGET M. WHITLEY CRAIG A. LONGYEAR JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH J. GOLDSTEIN KEEPER WOOD ALLEN &RAHAL, LLP 210 WALNUT STREET P. O. BOX 11963 HARRISBURG, PA 17108-1963 PHONE 17171 255-8000 FAX 17171 255-8050 EIN No. 2 3-071613 5 November 13, 2001 Mary C. Lewis Register of Wills for Cumberland County One Courthouse Square Carlisle, PA 17013 Re: Estate of Davadine S. Lepore No. 2001-0357 Dear Mrs. Lewis: Enclosed for filing, please find the following documents: ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY WEST SHORE OFFICE: 415 FALLOWFIELD ROAD CAMP HILL, PA 17011 17171 612-5800 WRITER'S DIRECT DIAL: (717)255-8027 E-mail Address: bwhitley@keeferwood.com 1. Two copies of the Pennsylvania Inheritance Tax Return. A check for the remaining tax liability, in the amount of $1,317.80, is affixed to the return. 2. One copy of the Federal Estate Tax Return 3. One copy of the Inventory 4. One copy of a Disclaimer, signed by Anthony L. Lepore I also enclose a check in the amount of $43, in payment of the $15 filing fee for item #1, the $16 filing fee for item #3 and the $12 filing fee for item #4. In order to confirm your receipt and filing of these documents, please date and time stamp the enclosed first pages. Ienclose aself-addressed, stamped envelope for your use in returning these copies to me. Thank you for your assistance in this matter. Very truly yours, KEEPER WOOD AL~jL~E~Ny&~ RAHAL, LLP /~~ ~ Bridget M. Whitley Enclosure COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX~11-96) NO. CD 000521 KEEPER WOOD ALLEN &RAHAL LLP P O BOX 1 1963 HARRISBURG, PA 17108-1963 fold ESTATE INFORMATION: ssN: 1 ss-20-s5ss FILE NUMBER: 21-2001- 0357 DECEDENT NAME: LEPORT DAVAADINE S DATE OF PAYMENT: 1 1 / 1 4/2001 POSTMARK DATE: 1 1 /1 3/2001 COUNTY: CUMBERLAND DATE OF DEATH: 02/24/2001 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 51,317.80 TOTAL AMOUNT PAID: 51,317.80 REMARKS: ANTHONY L LEPORE C/O KEEPER WOOD ALLEN &RAHAL CHECK# 307 INITIALS: PB SEAL RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS M c9 6; ~ i 1. CO~ ~ ~ N ~ ~ r--~ Q ~ r~ 00 ~a~ c~ y„ ~ - 0 d C~ ~'I x~~a~ REV-1500 EX * (6-OOJ OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE DEPT. 280607 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2001 0357 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER DECE- Lle re, Ik'TVadine S. 189-20-9588 DENT DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE 02~24~01 04~13~1929 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Le re, Anthon L. 189-20-8064 3. Remainder Return CHECK 1. Original Return 2. Supplemental Return (date of death prior to 12-13-62) APPRO- PRI TE 4. Llntlted Estate 4a. Future Interest Compromise ((date of death after 12-12-82) 6. Oecetlent Oietl Testate 7 O e M i ~ 5. Federal Estate Tax Return Required A BLOCKS . ece ent a ntainetla Living Trust (Attach copy of W II) (Attach a copy of Trust) 0 8. Total Number of Safe Deposit Boxes g, Lltlgat100 Proceeds R8C81Ved 10. Spousal Poverty Cretlit (date of death between ~ N. Election [o tax antler Sea 9t 13(A) 12-3t-91 antl 1-1-95) Att h S O ( ac ch ) RliS 5~7'H7N NtuST ~Fw COMPIfiT~G.:ALI~ CQitR~Si'©NA~Nr do ~~7CtF(t'~NE'{'J4X::INt=fJlibFfi7YQH ~(iQUIL.D>~ k~tt't~'~7'~p Tq~; _._._ NAME COMPLETE MAILING ADDRESS coR- Bri et M. Whitle P.O. ]3oX 11963 SPON FIRM NAME (If Applicable) H~T"y'].SbUYTj, PA 17108-1963 DENT Keefer Wood Allen & Rahal, LLP TELEPHONE NUMBER 717-255-8027 1. Real Estate (Schedule A) (1) None OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) 766, 767.30 3. Closely Held Corporation, Partnership oraole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 500.00 6. Jointly Owned Property (Schedule F) Separate Billing Requested (6) None RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) None e. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (scheawe li)(9) $ 10. Debts ofDecetlengMOrtgageLiabilities,&Liens(SChedulel)(10) 97, 11. Total Deductions (total Lines 9 & 10) 12. Net Value o} Estate (Line 6 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) t4. Net Value SubJect to Tax (Line 12 minus Line 13) (a) 161. (11) 105, 903.94 (12) 661, 363.36 (13) None 767,267.30 661,363.36 TAX COMPU- TATION SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at [he spousal tax rate, or transfers antler Sec. 9116 (aHt21 500.00 X.0 0 (15) 0, 00 16. AmountotLlnet4taxameauFnealrate 660,863.36 x.0 45 (16) 29,738. $5 17. Amountof Line t4 taxable at sibling rate 0.00 %.12 (17) 0, 00 18. Amount of Line l4 tazableat collateral rate 0.00 %.15 (16) 0, 00 19. Tax Due (ts) 29, 738. 85 20. ~ CHECK HEfiE IF YOU ARE REOUESTIN(3:A REF#1ND~dF RIt OVERPAYMENT'; 0 PA7$001 NTF 29]55 Copyright 2000 Grea[land/Nelco LP-Forms Software Only PA REV-1500 EX (6-00) Page 2 Decedent's Complete Address: STREET ADDRESS 102 Count Club Road CITY STATE 21P Carlisle PA 17013-8868 ~ Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalry if applicable p, Interest E. Penalty 27,000.00 1,421.05 Total Credits (A + B + C) (2) Total InteresUPenalry (D + E) a. If Une 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Llne 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT 2. 3. 4. FILING RETURN declare that I have Je, correct and cor SIGNATU ro me Des[ of my on information of ADDRESS See Schedule attached SIGNATURE OF PRE.lyARER OTHER (1) 29, 738.85 (3) 00 (a) (5) 1, 317.80 (sA) 0.00 (s6) 1, 317.80 i /~O~ ADDRESS / 210 Walnunt Street, Harrisbusc~, PA 17108-1963 For tlates of tleath on Drafter July 1, 1994 antl before January 1,1996,[he taxrate imposetl on the net value of transfers to ortorthe use of [he surv vmg spouse 53% 192 P.S. fi 9116 (a) (1.1) (i)]. For tlates of tleath on or after January 1, 1995, [h a taz rate is imposetl on th a net value of transfers [o or for t he use of th a surviving spouse is 0% p2 P.S. § 9116 (a) ry. t) (ii)]. The statute tloes not exempt a transfer to a surviving spouse from tax, and th a statutory requirements for tlisclosura of assets an tl filing a tax return are still applicable even ,t the surviving spouse is [he only beneficiary. For dates of death on or alter July t, 2000: The tax rate imposetl on [he net value of transfers from a tleceasetl chiltltwenty-one years of age or younger at tleath to or for the use of a natural parent, an atlopbve parent, or a stepparent of [h a <h lltl is 0°0 (J2 P.S. fi9116(a](1.2)]. Th a tax rate imposed on [he net value of transfers to or tar th a use of the tlecetlent's lineal beneti<iaries is 4.5%, azcep[ as natetl in ]2. P. S. § 9116(L2) []2 P.S. fi 911 fitagi)j. The taz rata Imposetl on the net value of transfers to or far the use of the decedent's siblings is 12 % []2 P.S. 49116(a$13)]. A sibling is defined, antler Section 9102, as an intlrvitlual who has a[ least one parent in common with the tlecetlent, whether by blootl or adoption. SE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIA' Did decedent make a transfer and: Yes a. retain the use or income of the property transferred : ...................................... . b. retain the right to designate who shall use the property transferred or its income : ................ . c. retain a reversionary interest; or ....................................................... . d. receive the promise for life of either payments, benefits or care? ............................. . If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................... B Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? .. . 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. No 28,421.05 0 PA1$002 NTF 29)56 Copyright 2000 Grea[land/Nelco LP-Forms Software Only Estate of: Davadine S. Lepore SUM~RY OF ALLOCATIONS 'IO BEPIEF'ICIARIFS Taxable at lineal rate Lynne Lepore Wilson 220,287,79 Lisa Lepore Slnyser 220,287.79 Leslie Lepore 220,287.78 660,863.36 21-2001-0357 Estate of: Davadine S. Lzpore 21-2001-0357 The following person(s) are signing the return as representative(s) of the estate: Anthony L. Lepore 102 Country Club Road Carlisle, PA 17013 REV-1503 F~(+ (~-97) COMMONWEALTH OF PENNSYLVANIA SCHEDULE B INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Davadine S. Lepore 21-2001-0357 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH 1 300 shares Avaya, Inc. 4,469.25 Common Traded on NYSE 2 500 shares Allstate Corp. 19,891.25 Cotrcmn Traded on NYSE 3 2,250 shares AT & T Corp. 47,452.50 Cortcron Traded on NYSE 4 200 shares Baxter Int'1 Inc. 17,876.00 Cartron Traded on NYSE 5 146 shares Citigroup Inc. 7, 048.88 Coctmon Traded on NYSE 6 500 shares Corning, Inc. 16,195.00 Gorman Traded on NYSE 7 500 shares Edison 7,395.00 International Cotrmon Traded on NYSE 8 40 shares EdGrards 827.30 Lifesciences Corp. Cotttron Traded on NYSE 9 2,000 shares Ericsson L. M. 16,421.88 Tel. Co. ADR Cl B Cormton Traded on NASDAQ 10 349 shares Ford Motor Co. 9,853.14 Del. Common Traded on NYSSE 11 594 shares First Union Corp. 18,822.38 72 TOTAL (Also enter on line 2, Recapitulation) ~S 766 767.30 (If more space is needed, insert additional sheets of the same size) 7 CPA31 NTF to9o5 Copyright Forms Software Only, 199] Nelco, Inc. Estate of: Davadine S. Lepore SC'-HF:f)TTT.F. B __ StOCkS and BOnds Item No. Description 11 Comron Traded on NYSE 12 1,200 shares International Business Machines Cartmn Traded on NYSE 13 Dividend on above stock declared prior to decedent's death 14 1,000 shares K Mart Corp. CoRnan Traded on NYSE 15 2 000 shares Lucent Technologies, Inc. Carrion Traded on NYSE 16 Dividend on above stock declared prior to decedent's death 17 1,572 shares I~rgan Stanley Dean Witter & Co. Common Traded on NYSE 18 20 shares Microsoft Corp. Carrion Traded on NASDAQ 19 1,093 shares NCR Corp. New Carrion Traded on NYSE 20 Occidental Petroleum Corp. Del. Common Traded on NYSE 21 345 shares Pharmacia Corp. Caccnon Traded on NYSE TL7I'AL.(Carry forward to main schedule) Page 2 21-2001-0357 Value at Date of Death 124,614.00 156.00 9,137.50 25,135.00 40.00 104,604.81 1,145.63 51,051.30 19,176.00 16,923.11 351,983.35 Estate of: Davadine S. Lepore SCE~DULE B -- Stocks and Bonds Item No. Description 22 400 shares Pepsico Inc. Comron Traded on NYSE 23 3,000 shares Rite Aid Corp. Concnon Traded on NYSE 24 500 shares Sprint Corp. FCS Common Traded on NYSE 25 564 shares St. Paul Cos. Inc. Camm~ Traded on NYSE 26 1,000 shares Sprint Corp. FC)N Group Common Traded on NYSE 27 1,500 shares Susquehanna Bancshares, Inc. PA Common Traded on NASDAQ 28 500 shares Tyco Int'1 Ltd. Common Traded on NYSE 29 1,000 shares Unisource Energy Corp. Common Traded on NYSE 30 Dividend on above stock declared prior to decedent's death 31 1,000 shares Unisys Corp. Common Traded on NYSE 32 26.186 shares Visteon Corp. Common TOTAL. (Casty forward to main schedule) Page 3 21-2001-0357 Value at Date of Death 18,437.00 13,252.50 12,277.50 25,770.57 22,495.00 26,941.41 27,168.75 19,362.50 100.00 16,885.00 374.07 183,064.30 Page 4 Estate of: Davadine S. Lepore 21-2001-0357 SCFIEDULE B -- Stocks and Bonds Item Value at Date No. Description of Death 32 Traded on NYSE 33 Dividend on above stock 1.57 declared prior to decedent's death 34 1,066 shares Waypoint 10,635.02 Financial Corp. Cctmnn Traded on I`~4 35 1,085 shares Viacan Inc. - 54,830.48 Class B Common Traded on NYSE 'IC7I'AL.(Carxy forward to main schedule) 65,467.07 REV-1508 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBEfl Davadine S. Lenore 21-2001-0357 7 CPA81 NTF 10908 Copyright Forms Software Onty, t99] Nalco, inc. (If more space is needed, insert additlonal sheets of the same size) IREV-1511 EX + (~-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF FILE NUMBER Davadine S. Lepore 21-2001-0357 on Schedule 1. ITEM NO. DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Hoffman-Roth Fluieral Herne, Inc. 2,169.00 B. I ADMINISTRATIVE COSTS SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS i. Personal Representative's Commissions 0.00 Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 5, 000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address Ciry State Zip Relationship of Claimant to Decedent 4. Probate Fees 0.00 5. Accountant's Fees 0.00 s. Tax Return Preparer's Fees 0.00 7 Probate fee 492.00 8 Attorneys' reserve for accrued and anticipated disbursements for 500.00 estate advertising, filing fees, short certificates, postage, etc. 7 CPA11 NrF ro9n Copyright Fn.ms Software Only, t99~ Nelcp. Inc. TOTAL (Also enter on line 9, Recapitul (If more space is needed, insert additional sheets of the same size) 8,161.00 REV-1512 EX+(~-97) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, IN RESIDENT DECEDENTRN MORTGAGE LIABILITIES, & L ESTATE DF FILE NUMBER Davadine S. Lepore 21-2001-0357 Copyright Forms Sohware Only, , 99l Ne~co, Inc. 7 CPA72 rvrF ,09, z (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (1 -97) COMMONWEALT' INHERITANC RESIDEN ESTATE OF Davadine S. Le re 21-2001-0357 RELATIONSHIP TO DECEDENT AMOUNT OR No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) SHARE OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Lynne Lepore Wilson Daughter 220,287.79 503 8th St. New Cumberland, PA 17070 2 Lisa Lepore Smyser Daughter 220,287.79 3181 Ruppert Road York, PA 17404 3 Leslie Lepore Daughter 220,287.78 5 South 570 Kirk Place Naperville, IL 60563 4 Anthony L. Lepore Surviving spouse 500.00 102 Country Club Road Carlisle, PA 17013-8868 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THRO UGH 17 AS APPROPRIATE ON RE V 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 70 TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None TOTAL OF PART {{ -- Eh1TER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 OF PENNSYLVANIA SCHEDULE J TAX RETURN BENEFICIARIES DECEDENT _ _ _ FILE NUMBER 7 CPA13 NTF 1o91s (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 199) Nelca, Inc. LAST WILL AND TESTAMENT OF DAVADINE S. LEPORE Z, DAVADINE S. LEPORE of Carlisle, Cumberland County, Penn- Sylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my husband, '! Anthony L. Lepore. If he does not so survive me, I give all such '; property to those persons named on a written list made by me during my lifetime, or in absence of a written list or designa- tion on said list, I give all such property to my children, or their issue per stirpes, to be divided among them as they may agree or, in the absence of agreement, as my executor may think appropriate. My Executor may make whatever arrangements my executor AIDIS, GUIDO, SHUFF & MASLAND '_ 109 Macke[ S[tcet Camp Hill, PA deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. ~~.~ Page 1 ~ II. Residue: Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: I ~ A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance II I of the doiiar amount not taxed in my estate due to the applica- tion of the Unified Credit for Federal Estate Tax Purposes (the i exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and f estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph III hereof. B. Qualified Terminable interest Property Trust: My executor shall place in a separate trust such of the AIDIS, GUIDO, SHUFF & MASLAND 109 Market Street Camp Hill, PA trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. My executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. ~~% ,~ ,~° Page 2 i treated as "qualified terminable interest property" in order to I qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall ~ be binding and conclusive upon the trustee. If my executor ~ elects to have a portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify-such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and adminis- ~ tered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B.' also held and administered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall '~'! be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. UNIFIED CREDIT TRUST III. The trustee shall have, hold, manage, invest and MIDIS, GUIDO, SHUFF & MASLAND '_109 Market Street Camp Hill. PA reinvest the assets of the Unified Credit Trust, collect the income and: A. If my husband, Anthony L. Lepore, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in Page 3 the sole discretion of the trustee, shall be necessary for his I~~ maintenance, support, medical and nursing care, taking into consideration any other means readily available for such pur- poses, and to provide the standard of care which he was enjoying prior to my death. b. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income shall be divided into three equal shares and distributed to my children, Lynne Wilson, Lisa Smyser and Leslie Lapore, the share of a deceased child to be paid to her issue per stirpes. QUALIFIED TERMINABLE INTEREST PROPERTY TRUST (OTIP) iIDiS, GUIDO, SHOFF & MASLAND 109 Market Stmt Camp Hill, PA Iv. OTIP Trust: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: A. If my husband, Anthony L. Lepore, survives me,; then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in ', the sole discretion of the trustee, shall be necessary for his maintenance, support, medical and nursing care, taking into consideration any other means readily available for such pur- poses, and to provide the standard of care which he was enjoying prior to my death. ~, ' ~ _ Page 4 B. After my husband's death (or mine if I survive'.. him) the then remaining principal and any undistributed income shall be divided equally and distributed to my children, Lynne Wilson, Lisa Smyser and Leslie Lapore, the share of a child to be paid to her issue per stirpes. V. Disclaimer: My husband (or his personal represen- ~ID75, GUIDO, SHUFF & MASLAND .109 Market Street Camp Rill, PA tative, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to him hereunder, including) i the provisions for him in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to him yy or to the trusts created herein shall be divided equally and dis-' tributed to my children, Lynne Wilson, Lisa Smyser and Leslie Lepore, the share of a deceased daughter to be paid to her issue per stirpes. VI. Power of AFgointment: No provision of this will shall exercise any power of appointment I may have. ViI. Survivorship: In the event that the order of the! deaths of my spouse and I is not clear, my spouse shall be deemed' to have survived me. VIII. Adopted Persons: Persons adopted during minori- ty shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. Page S MIDIS, GUIDO, SHUFF & MASLAND (09 Market Strcet Camp Hill, PA TAX PROVISIONS I IX. Death Taxes: All federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the ~'I portion of the marital deduction trust which my executor elects ~, not to qualify for the marital deduction), and none of those ' taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any ~~ '' beneficiary or any outside fund. This provision shall not apply ', to generation-skipping transfer taxes. X. Tax Oations: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. ADMINISTRATIVE PROVISIONS %I. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: ,1~~ ~~ Page 6 A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and C. As my grandchild attains the age of 25, he or MIDIS, GiT[DO, SHUFF & MA5LAND :I09 Market Street Camp Hill, PA she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; an3 as said grandchild attains i the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be' exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at the time when such shares are directed to be set apart or at the time when any addition is made thereto,' such grandchild shall then have the right to withdraw such part or parts or all, as the case may be, of such share as is given to such grandchild upon attaining such respective age. D. If any grandchild for whose benefit the trustee holds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the princi- pal and any accumulated and undistributed income of the share ~~ Page 7 shall then be distributed to the grandchild's issue. Should any ' grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undis- i tributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. %II. Early Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preced- ' ing articles. This may be done by paying the then-remaining principal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the', minor's name, payable to him or her at majority. %III. Riqhts in Income: Each trust hereunder shall be ?iIDIS, GUIDO, SHUFF & MASLAND '_109 Market Strcet Camp Hill, PA entitled to a proportionate share of income accruing from the event as of which it is to be set apart (for example, the date of my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal may be made directly to a trust or, subject to the terms thereof,~~, to the beneficiaries of the trust. /G Except in the case of the Page 8 i i ~ marital deduction trust, all income undistributed at a benefic- iary's death shall be treated as if it had accrued thereafter. SIV. Protective Provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual .payment to the beneficiary. BV. Manaoement Provisions: I authorize my executor :4IDIS, GUIDO, SHUFF & MASLAND ? 109 Market Strut Camp Hill, PA and my trustee: A. To retain any investments I own at my death i and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any princi-' ple of law limiting delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; C. To sell at public or private sale, to exchanged. or to lease for any period of time, any real or personal proper- ty, and to give options for sales or leases; D. To join in any merger, reorganization, voting-' trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; F. To make loans to, and to buy property from, my~ wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay invest- ment counsel reasonable compensation in addition to any fees I otherwise payable to my executor and my trustee; ~~ , .~~=!~ ~ Page 9 H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. AIDIS, GUIDO, SHUFF & MASLAND '_109 Market Street Camp Hill, PA K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against them. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts and election to pay or to defer payment of any tax in all events without their being bound to require contribution from any other person. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. FIDUCIARIES %VI. Executors and Trustees: ~~~ I appoint my husband, Page 10 Anthony L. Lepore, Executor of this, my Last Will and Testament. ; Should my said husband fail to qualify or cease to act as such, then I appoint my daughter, Lynne Wilson, to act in this capa- city. I appoint my daughter, Lynne Wilson, as trustee of any trusts created herein. Should she fail to qualify or cease to act as such, then I appoint my daughter, Lisa Smyser, to act in this capacity. None of my personal representatives shall be required to post bond in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the ~~_ day of ~,~ .+-QAJ 1995. ~Gc~2~u c ~ ~"/' ~'~~ ( SEAL ) Davadine S. Lepore AIDIS, GUIDO, SHIIFF & MASLAND :109 Macke[ S[cec[ Camp Hill, PA In our presence the above-named testatrix signed this and declared it to be her will, and now at her request, in her pres- ence, and in the presence of each other, we sign as witnesses: . ~~ u ,, ~ l.- Name ~~ , / ~~: - ` Dame `- f ~~~>w1 /~~ zv, Address -~ Address Page 11 COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will 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 witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Testatrix ~~~ I / ill Wit ess i~~~~- itnerss SDIS, Gi3ID0, SHUFF & MASLAND :09 Market S[teet Camp Hill, PA Subscribed, sworn to and acknowledged before me by the testatrix, and ~~l~pcribed and/sworn to before me by both wit- nesses, this ~~ day of ~ n/rl'?~~ , 199uf. ucv~ai see JO A. L'u?:Y:tXrrgg~~r, Votary public Camp!-::; ^tic. Cu^rlxa!antl Courtly ti'ti ion =" ~:tsw; Fxcras A1ay o. !598 public tax file 3-1-O1.fp5 Seam Table View District Number Parcel Idantlfler Map Suffix Number House Number saset Owner Name 1 Owner Nama_2 Lantl Use Code Properry_Descdptton LWing_Area Currant Land_Valw Cumnt_Improveman~,Value Curtent_TOnI value Current Prahmtl Value Acreage CleanGreen Sbtus Taxable_or Exempt Sale Amount Sala Month Sale Day Sale Century Sale Vear Viewing: 1 of 1 21 21-17-2692-031 002180 102 COUNTRY CLUB ROAD LEPORE, ANTHONY L & DAVADINE S R & EVERGREEN LANE 2504 3$000 141830 176830 .85 1 1 12 22 19 94 Home ~ Helo IN THE MATTER OF IN THE COURT OF COMMON PLEAS THE ESTATE OF DAVADINE S. CUMBERLAND COUNTY, PENNSYLVANIA LEPORE, DECEASED ORPHANS' COURT DIVISION NO. 2001-00357 INSTRUMENT OF DISCLAIMER THIS INSTRUMENT, made this ~ day of /~'~~~ 1~, , 2001, WITNESSETH: THE CIRCUMSTANCES leading up to the execution of this Instrument are as follows: 1. Davadine S. Lepore (the "Decedent"), a married woman, died testate on the 24`h day of February, 2001, and Anthony L. Lepore (the "Executor") duly qualified as Executor of her probate estate (the "Estate"). 2. The Decedent was survived by her spouse, Anthony L. Lepore (the "Disclaimant") and by her three children, Lynne Lepore Wilson, Lisa Lepore Smyser, and Leslie Lepore. 3. Article II of the Decedent's Last Will and Testament (the "Will") dated December 29, 1995, provides for the following disposition of the residue of the Decedent's Estate: II. Residue. Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the dollar amount not taxed in my estate due to the application of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph III hereof. B. Qualified Terminable Interest Property Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. My executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and administered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and administered as a separate trust estate, or (ii) held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. 4. Article III of the Decedent's Will provides for the following disposition of the Unified Credit Trust: III. The trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and: A. If my husband, Anthony L. Lepore, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for his maintenance, support, medical -2- and nursing care, taking into consideration any other means readily available for such purposes, and to provide the standard of care which he was enjoying prior to my death. B. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income shall be divided into three equal shares and distributed to my children, Lynne Wilson, Lisa Smyser and Leslie Lapore, the share of a deceased child to be paid to her issue per stirpes. 5. The value of the Estate, after allowing for deductions, was less than $675,000 (the "exemption equivalent") and as a result, the Qualified Terminal Interest Property Trust (the "QTIP Trust") will not be funded. 6. The Disclaimant desires to disclaim all of his rights and interests in and to the Unified Credit Trust, including the right to receive income and principal, and further desires to disclaim all of his rights and interests in and to the QTIP Trust. NOW THEREFORE, the Disclaimant, pursuant to Section 6201, et seq. of the Pennsylvania Probate Estates and Fiduciaries Code, 20 Pa. C.S.A. §6201, et seq., intending to be legally bound hereby, for himself, his heirs, personal representatives, successors and assigns, does by these presents, disclaim, release and renounce, absolutely and forever, any and all right, title and interest in the Unified Credit Trust and the QTIP Trust under the Will of the Decedent. It is the Disclaimant's intention that this Instrument shall constitute a "qualified disclaimer" by the Disclaimant under Section 2518 of the Internal Revenue Code of 1986, as amended. AND, the Executor hereby accepts this Instrument for the purposes expressed herein. -3- IN WITNESS WHEREOF, the Disclaimant, intending that this Instrument shall be delivered to the Executor and filed of record in the Office of the Register of Wills of Cumberland County, Pennsylvania, has hereunto set his hand and seal as of the date first above written. WITNESS: -, n -~ ~ ~ ~ ,~A~2 r.r ~J.2? ~ S.C~C~i Anthony L. Lepore, the Disclaiman~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~'ccmbc~.'/a~~c~ SS. On this, the ~"_' day of n,'~rc ~~~G~<-- 2001, before me, the under- signed officer, personally appeared ANTHONY L. LEPORE, known to me, (or satis- factorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. /,l ' Notify P~ is i NU'fr FIAL SEAL : i~it" _ {,KENROI~,E, Notary Public ie ~ Uedand Counl)~ ,._~:+ ...„,..-a Expires Ap*II 16, 2005 -4- ~/~ -~~~- ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 BRIDGET M WHITLE KEEPER ETAL PO BOX 11963 HBG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 E% OFF t01-DYE s DATE 04-29-2002 ESTATE OF LEPORE DAVADINE S DATE OF DEATH 02-24-2001 FILE NUMBER 21 01-0357 ry'~1 •'i f`5 Y 'OZ I"11~Y -~ :~ ~ •"%.~_;~ COUNTY CUMBERLAND ACN 101 Amount Remitted ls. _, : , l'~A,ti1Z108-0300 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LEPORE DAVADINE S FILE N0. 21 01-0357 ACN 101 DATE 04-29-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .0 0 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 766 , 767.30 credit to your account, 3. Closely Held Stock/Partnership Interest [Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable [Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 500.00 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 s. Total Assets (g1 767,2!7.30 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 8,161.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 97.742.94 11. Total Deductions (111 105.903.94 12. Net Value of Tax Return (121 661,363.36 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) .00 14. Nst Value of Estate Subject to Tax (141 661,363.36 NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 500.00 X 00 _ .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 660,863.36 X 045. 29,738.85 17. Amount of Line 14 at Sibling rate (17) •00 X 12 .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 - .00 19. Principal Tax Duo (191= 29,738.85 reY r_oGnrTC. DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 05-23-2001 AA496634 1,421.05 27,000.00 11-13-2001 CD000521 .00 1,317.80 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 29,738.85 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( IF TOTAL DUE IS LESS THAN Sl, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT'' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 28D601 HARRISBURG, PA 17128-D601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REY-f!3 ER ~FP (R1-027 ' DATE 04-29-2002 ESTATE OF LEPORE DAVADINE S '01 i~it1Y -3 '' 1 . "i BRIDGET M WHITLEY KEEPER ETAL i.: PO BOX 11963 ~,1l. ~,,, , HBG PA~' "1~/~~'08 DATE OF DEATH 02-24-2001 FILE NUMBER 21 01-0357 COUNTY CUMBERLAND ACN 201 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR FILES -~ --------- ------------------------------------------------------------------------------------------- REV-483 EX AFP (01-02) ~~( NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~e ESTATE OF LEPORE DAVADINE S FILE N0.21 01-0357 ACN 201 DATE 04-29-2002 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: .00 28.317.80 .00 28,317.80 .00 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID ^IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 (IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED IF TOTAL DUE IS REFLECTED AS A °CREDIT•' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCtIDNS.J ~~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Davadine S. Lepore Date of Death: February 24, 2001 Will No. 2001-00357 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administra- tion of the above-captioned estate: 1. State whether administration of the estate is complete: Yes xx No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the court? Yes No xx b. The separate Orphans' Court No. (if any) for the person- al representative's account is: c. Did the personal representative state an account infor- mally to the parties in interest? Yes No xx d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: May 15, 2002 Signat e Bridget M. Whitley Name (Please type or print) :~= Keefer, Wood, Allen & Rahal LLP 210 Walnut St., P.O. Box 11963 """ Harrisburg, PA 17108-1963 `=' Address ~--- :~-- ._ (717) 255-8027 Tel. No. ,~~~ .. ;:. ~ _= ..~ ,-f "' Capacity: Personal Representative x Counsel for personal representative /~- a~a-~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX BIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 BRIDGET M WHITLEY KEEPER ETAL PO BOX 11963 HBG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER NEV-ISG EX ~FP (O1-az) DATE 03-10-2003 ESTATE OF LEPORE DAVADINE S DATE OF DEATH 02-24-2001 .., FILE NUMBER 21 01-0357 - COUNTY CUMBERLAND ACN 202 Amount Remitted PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fiorn with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR FILES ~ --------- ------------------------------------------------------------------------------------------- REV-736 EX AFP (01-02) ~~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~~ ESTATE TAX DETERMINATION ESTATE OF LEPORE DAVADINE S FILE N0.21 01-0357 ACN 202 DATE 03-10-2003 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed 28,317.80 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due TAX CREDITS: .00 28,317.80 .00 .00 .00 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ^IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)