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HomeMy WebLinkAbout09-15-05 . , " .. REV-1500 EX '(6-00) CAPB HpRL EplO CRAC KOTK ES C P o 0 R N R 0 E E S N T C o M P T U A T X A T I o N REV-1500 INHERITANCE TAX RETURN RESI DENT DECEDENT FILE NUMBER ~). \ o E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY ~~ YEAR 'i2, L3 NUMBER COUNTY CODE ORSIN FRANCIS C. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) SOCIAL SECURITY NUMBER 717-09-9038 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE Copyright (el 2000 form software only The Lackner Group. Inc. 04/06/2005 02/03 1921 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) REGISTER OF WILLS SOCIAL SECURITY NUMBER X 1. Original Return 4. Limited Estate 6. Decedent Died Testate Supplemental Return Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach copy of Will) D 9. Litigation Proceeds Received D 1 Q. 3. (date of death . Remainder Return prior to 12-13~82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes (Attach copy of Trust) Spousal Poverty Credit D 11. Election to tax under Sec. 9113(A) (date of death between 12-31-91 and 1-1-95) (Attach Sch 0) TffI$S!;(::TION'M 'j"'Eli;.eQMPLEtEOIAl.I:.CQFtRESPONDENCE&COt.lFIDEN'l'iAl.f;rAXiNFQRMA;rjON$.HQI..ILDiElEOiREC'l'EPTO: NAME COMPLETE MAILING ADDRESS DOli 1as G. Miller Es . FIRM NAME (If Applicable) IRWIN & McKNIGHT TELEPHONE NUMBER 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 17013 R E C A P I T U L A T I o N 717 1, Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Deceden!, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charrtable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Sub'ect to Tax (Line 12 minus Line 13) .) (1) (2) (3) None None None OFFICIAL USE ONLY C_ I "') i -rl I) ) ,-'q ---" . ,-) ,c., (4) (5) None 1,591.41 ~......... (8) 1,591.41 (6) None (11) (12) (13) 96,375.02 (94,783.61) None 780,00 95,595.02 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18, Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0.00 0.00 0.00 0.00 x X X X .0 0 .0 45 12 .15 (14) (94,783.61) (15) (16) (17) (18) (19) 0.00 0.00 0.00 0.00 0,00 Form REV-1500 EX (Rev. 6-00) " Decedent's Complete Address: STREET ADDRESS 1000 WEST SOUTH STREET CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: ,. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits (A + B + C) (2) 0.00 3. InterestlPenalty if applicable O. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B, Enter the total of Line S + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT 0,00 0.00 0,00 0.00 0.00 .,.."""'...:.,.i~!tl~~~~ii!~:~!~~,'~'~~;'~'~tE~~;~~:,~~~!~~~~'~~i,~~'i~E~~l.~'~!~~ 1. ':;:!:j:!i:~:fmi:::!!i!:iiijjii:!:ii:j:;j:;::i::'::':'::':""',"'" :"':,H'". "X"" IN"'fHE'APP'FfOPRiATifsLocKs"""" Yes No ~~ Did decedent make a transfer and: a. retain the use or income of the property transferred: b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest or . ....,..... d. receive the promise for life of either payments, benefits or care? . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death wrthout receiving adequate consideration? . D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . . . . . . . . . . . . . . . . . . . . . . D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. IT] IT] IT] 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 pre parer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN GAYLE D . DAY 103A PARTRIDGE CIR ----------------------------------------------------- Carlisle, PA 17013 IRWIN & McKNIGHT 60 West Pomfret Street ----------------------------------------------------- Carlisle, PA 17013 D~1f ij. / ') 1';-- '~ -/_)- {I:) For dales of eath on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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% [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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 PS 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% [72 P.S. 9116(a)(1.3)j. 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. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) , REV-1508 EX' (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER FRANCIS C. ORSIN SS# 717-09-9038 04/06/2005 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 NUMBER 1 DESCRIPTION M & T BANK - CHECKING ACCOUNT - 403057821 VALUE AT DATE OF DEATH 1,591.41 TOTAL (Also enter on line 5, Recapitulation) $ 1,591.41 (If more space is needed, insert additional sheets of the same si2e) Copyrighl(c) 1996 form soflware only CPSyslems, Inc. Form REV-1508 EX (Rev. 1-97) . . REV-1511 EX' (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FRANCIS C. ORSIN FILE NUMBER SS# 717-09-9038 04/06/2005 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. 3. Attorney's Fees IRWIN & McKNIGHT Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 500.00 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 250.00 7, 1 Other Administrative Costs Register of Wills - FILING FEE 30.00 TOTAL (Also enter on line 9, Recapitulation) $ 780,00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) , . REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FRANCIS C. ORSIN SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS FILE NUMBER SS# 717-09-9038 04/06/2005 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Department of Public Welfare - Medical Assistance AMOUNT 94,012.10 2 Mobi1ex - MEDICAL 39.12 3 Prudential Financial - Reimbursement of Pension Payment 434.20 4 Sarah A. Todd Memorial Home - Nursing 1,109.60 TOTAL (Also enter on line 10, Recapitulation) $ 95,595.02 (If more space is needed. insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) REV-t513 EX '(9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FRANCIS C, ORSIN SS# 717-09-9038 04/06/2005 NUMBER I, NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Gayle D, Day 103A Partridge Circle Carlisle, PA 17013 2 Chester F. Orsin P.O. BOX 10630 State College, PA 16805 3 Edward Orsin 4669 Long Run Loganton, PA Road 17747 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter Son Son FILE NUMBER AMOUNT OR SHARE OF ESTATE 1/3 REMAINDER 1/3 REMAINDER 1/3 REMAINDER ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS' A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 0.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) rm M&rBank 499 Mitchell Road, Mlilshoro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 April 27, 2005 Law Offices Irwin & McKnight West Pomfret Professional Building 50 West Pomfret Street Carlisle, Pennsylvania 17013-3222 ~~~li:UWOC~ ! t{ iC;ln, I ,~rA' Re: Estate or Francis C Orsin Social Security: 717-09-9038 Date of Death: Avril 06, 2005 Dear Sir or Madam: Per your inquiry dated April 21, 2005, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: l. Type of Account Checking Account Account Number 40305782/ Ownership (Names oj) Francis C Orsin, Harriet A Orsin, * Gayle Day, Edward Orsin, POA's Opening Date 02/01/91 Balance on Date of Death $1,591.41 Accrued Interest $ 0.00 Total $1,591.41 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownership, closures and/or reimbursement of funds, etc" please call the Woodward Office # 570-748-2957. Sincerely, " '''"/ --7fV ;;'?/ c:: ?";;'!) Nancy Clagett Records Management *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRIS8URG, PA 17105-8486 April 27, 2005 ~~~@;aw~~ ~,;iR 2 :;; )(]r),< - ,-<1.,\ '.,; IRWIN & MCKNIGHT DOUGLAS G MILLER ESQ WEST POMFRET PROFESSIONAL BUILDING 60 WEST POMFRET STREET CARLISLE PA 17013 1. .R: -, ;~,,, f ('"1 J, l'''-r; '~,- "').. l-'*',.1f1 :3. Re: FRANCIS ORSIN CIS #: 030340299 SSN: 717-09-9038 Date of Death: 04/07/2005 Dear Attorney McKnight: Please be advised that the Department of Public Welfare maintains a claim in the amount of $94,012.10 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $21,439.32, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $72,572.78, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available, Sincerely, ~f~ Ara K. Danchick Claims Investigation Agent 717-772-6608 717-705-8150 FAX Enclosure PAGE: 1 S932 .J~ 0 b i 1 e x USA The Highlands 920 Ridgebrook Road Sparks, Maryland 21152 STATEMENT DATE AMOUNT DUE ACCOUNT # l 04/15/05 39.12 1244072 J FORWARDING SERVICE REQUESTED NURSING HOME: DATES OF SERVICE: 01/07/04 - 04/05/04 ...............**......**........... 005339 1 AB 0.301 FRANCIS ORSIN GALE DAY 103A PARTRIDGE CIR CARLISLE PA 17013-8759 1."111",111".,.,11,,11,1,,1.1,,,1.1.1,1,1,.11..,.,11,,11,,1 0'> '" '" w; o o .-< Mobilex USA P.O. Box 17452 Baltimore, MD 21297-1452 AMOUNT OF PAYMENT: ( ) Please detach here. and enclose this portion with your prompt payment. Thank you! These charges are billed airectly to the patienl because a copay, deductible IS due om your claim was denied by your Insurance company. It IS the patient's responSibility to provide current insurance information (see reverse side). _. ... .. 1IImD~"'_. - ---:.. I I I ' 01/07/04 71010 CHEST 1 VIEW 55.0 I 01/07/04 ALLOWANCE WRITE DOWN 24.96 J 03/18/04 CARE PENN PAYMENT 20.79 03/18/04 ALLOWANCE WRITE DOWN 4.05 5.2 1,11/15/04 TRANSFER .00 5.20 YOUR INS HAS NOT PAID CL 1M/PLEASE REM T SET UP FEE X RAY 23.od ALLOWANCE WRITE DOWN [I CARE PENN PAYMENT ALLOWANCE WRITE DOWN TRANSFER I YOUR INS HAS NOT PAID CL IM/PLE SE 118.41 9.441 2.17 .00 01/07/04 01/07/04 03/18/04 03/18/04 11/15/04 Q0092 .02 2.2 2.21 I I I 29.d 29.61 I I 201 01/07/04 01/07/04 03/18/04 11/15/04 R0070 TRANSPORT X RAY 1 PT SEEN ALLOWANCE WRITE DOWN CARE PENN PAYMENT TRANSFER yOUR INS HAS NOT PAlO 175.0 26.99 i IH1/PLEItSE .00 I 04/05/04 04/05/04 ,08/02/04 08/02/04 71010 CHEST 1 VIEW READING ALLOWANCE WRITE DOWN S CALIFORNIA MEDICARE ALLOWANCE WRITE DOWN 27.0 17,00 7.98 I l 39.12 .00 .00 .00 39.12 BALANCE D.~_..l..- /49". 12 J .-' PA'T'TF:N'T' pF:c;pnNc;TRTT.T'T'Y' CURRENT 30- 29- 29- OVER 120 CALL BETWEEN THE HOURS OF 9:00 A.M. AND 6:00 P.M. EST TELEPHONE 1-800-786-8015 Account 60 days past. Remit immediately! M\'- 8 ~ ~~ ~ ~~. . :: h~ ,;~'\r,~ I' 0 ~!~ ~~'~ l ,~~ .,- ~ I~ 'f~"" ~" ~I Lr1 .~ ;~ ~ t ~Q:z 1~11!1 i ~' t ~ J i'l i~I" .>, ~ ~~Q :~i I ~c~ I :1 Ie; b, 3~~1 :~l ~ I~ ; ~ ~ ~ ~ I '~ ~ "~ ,~i I~~'.' ~ :" r~' i~i II ~,? fi: I 'II U '<" I "-,J" '" '~I ~ '~ 1'. , I~i 1~1', ~o t 'f: R' t ~,. II I~i ~ -~.~ k,::' - :~l 1111-.J;)., >" h. ~ ~ ' ii' I~ ri-' \ 11 "" S'''' ,. Ln I~I I,il, Q:. 0--1' - Q7 I~I 11:0":'- cJ '~I "'0 i'" S"'. ~1 ;,~.' _ '~'" ...,. ' -.-.: "1 i'l .?3 \'\ :~I :1 I ~ - ~I Ii 0 "" EJ; ",' ~ !~l i~i:; ~; J 0; ~I "10 !:J~ ~, '~I__ '0 Nc.J 0 I~ II - ~ ~~~~:~!e_~~~':J!,2"frL~:;""~~~~~:~.,,,:,,---;:::;-,,~'~c;~;~i f)')')nnn Prudential ~ Financial - Pnjoentlal Retirement The Prudential Insurance Company of America oDO Main Street, Dubuque IA 52001 May 17,2005 Irwin & McKnight Douglas Miller West Pomfret Professional Building 60 West Pomfret Street Carlisle PA 17013-3222 Telephone 800-224-4624 Facsimile 860-731-3352 RE: Francis Orsin Group AnnLlity Contract: 4641 Pefs{",n"l Identification NlImher' POOS 79388 Dear Mr. Miller: Please accept our condolences on the death of Mr. Orsino Mr. Orsin had chosen a 5 Year Certain and Life Option with payments guaranteed through July 1, 1989 or for his lifetime. There are no further benefits due under this plan. Prudential Retirement issued a pension payment in the amount of $434,20 to Mr. Orsin on May 1, 2005 which was deposited into his bank account at Northern Central Bank. His death occurred before the period covered by this payment, and we have requested reimbursement from the bank in the amount of $434.20. This amount will automatically be deducted from his account if sufficient funds are available. Please feel free to call our Participant Service Center at 800-224-4624 during our business hours of 8:00 a.m. to 9:00 p.m. Eastern Time on Monday through Friday if you need further assistance. Defined Benefit Administration JDl LAST WILL AND TESTAMENT I, FRANCIS C. ORSIN, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ONE. I direct my Executor or Executrix, as the case may be, to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that my body shall be cremated and the ashes interred, and that the expense thereof be reimbursed out of my estate as a funeral expense. Furthermore, r direct that all state, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid by the Executor or Executrix of my estate. TWO, My Executor or Executrix may, at his or her discretion, compromise claims, borrow money, retain property for such length of time as he or she may deem proper; lease and sell property for such prices, on such terms, at public or private sales, as he or she may deem proper; and invest estate property and income without restriction to legal investments unless otherwise provided hereunder. I authorize and empower my Executor or Executrix to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My Executor or Executrix is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said Executor or Executrix. Initial 1-.C: - c:!' THREE. I gIve, devise and bequeath all of my estate of whatever nature and wherever situate in equal shares to my children, EDWARD ORSIN, GAYLE O. DAY and CHESTER F, ORSIN. In the event that any of my children predecease me, then I give, devise and bequeath their share to their spouse, if any, In the event that that there is not a surviving spouse, then I give, devise and bequeath their share to their children, if any, per stirpes, which provides that the child or children of any deceased beneficiary shall take the share their parent would have taken if living. FOUR In the event of a common disaster causing the death of myself, my children, EDWARD ORSIN, GAYLE O. DAY and CHESTER F. ORSIN, their spouses, and my children's surviving issue, all within a period of sixty (60) days, then I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A 1/3 to my niece, LEE ELLEN SHEASLEY, per stirpes, which provides that the child or children of any deceased beneficiary shall take the share their parent would have taken if living; R 1/3 to my nephew, JOHN PUTMAN, per stirpes; and C. 1/3 to my niece, GINA PUTMAN, per stirpes, FIVE. If, under any of the provisions of this Will, any principal becomes vested in a minor, my Executor or Executrix, as the case may be, including any administrator c.ta., shall have the discretion either to pay over such principal or any part thereof to any parent of such minor, any guardian of the person or estate of such minor, or any person with whom such minor resides, or to retain the same as trustee of a power in trust for the benefit of such minor during his or her minority, Any of the principal thus retained, and any of the income therefrom, including Initial 7'. c{J <1 2 the whole thereof, may be paid to or applied for the benefit of such minor from time to time in the discretion of the trustee of such power. When such minor reaches majority, the funds so held shall be paid over to such person, or, if he or she shall sooner die, to his or her legal representatives, In so holding any principal or income for any minor, the trustee of such power shall have all the rights, powers, duties and discretions conferred or imposed upon my fiduciaries acting under this Will. I further direct that no bond shall be required from any person receiving a payment hereunder and receipt from such person shall be a full discharge to the trustee of such power who shall not be bound to see to the application or use of such payment. The trustee of such power shall be entitled to commissions at the rates and in the manner payable to a testamentary trustee, SIX. I nominate and appoint my daughter, GAYLE O. DAY, to be the Executrix of this my Last Will and Testament. In the event she has predeceased me, failed to qualify or is not able or does not serve for whatever reason, I then appoint my son, EDWARD ORSIN, to be the Substitute Executor of this my Last Will and Testament. In the event he has predeceased me, failed to qualify, or is not able or does not serve for whatever reason, I then appoint my son, CHESTER F. ORSIN, to serve as Substitute Executor of this my Last Will and Testament, whereby the said substitute personal representatives shall have the same powers as are given to the original Executrix hereunder. SEVEN. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty (60) days, EIGHT. No Executrix or Executor acting hereunder shall be required to post bond or enter security in this or any other jurisdiction, Initial ;t .c;. t1t 3 NINE. No beneficiary may assign, anticipate or pledge his or her interest in any income or principal held or distributable hereunder, and no beneficiary's creditors may levy, attach or otherwise reach any such interest TEN. My Executor or Executrix shall have the following powers, in addition to those vested in it by law, for my property held for the benefit of my children or beneficiaries pursuant to Paragraph Five hereof, whether income or principal, exercisable without court approval and effective until the distribution of all property under the terms of said provision: My Executor or Executrix, at his, her or its discretion, may compromise claims, borrow money or retain property for such length oftime as he, she or it may deem proper, sell lease, pledge, mortgage, transfer, exchange, convert or otherwise dispose of or grant option of all or any portion of trust property for such prices and on such terms in public or private transactions as he, she or it may deem proper; and invest trust property and income without restrictions to legal investments. The determination of the Executor or Executrix with respect to the advisability of making payments out of the income or principal to any child or beneficiary inheriting hereunder shall be conclusive and binding on all persons howsoever interested in the respective trust Further, the Executor or Executrix shall be authorized to receive additions to the respective trust of any kind or any property whatsoever from sources other than my estate and at any time in the sole discretion of the Executor or Executrix, ELEVEN. If any person or institution entitled to share in any distribution under the terms of this my Last Will and Testament becomes an adverse party in any proceeding to contest the probate of this Last Will and Testament, such person or institution shall forfeit his, her or its entire interest inherited hereunder and all provisions in favor of such person or institution shall Initial 1: d. t! 4 be declared void and of no effect. The share of such person or institution so forfeited shall be distributed as part of the residue pursuant to Paragraph Three hereof except that if such person or institution is entitled to share in the said residue, that interest shall be distributed proportionately to the other residuary distributees. [THE REMAINDER OF THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK] Initial ;t-- t"!:.& 5 IN WITNESS WHEREOF, I have hereunto set my hand and seal this 1 th day of March, 2003. ~.,....:.. c. ~c.:- (SEAL) FRANCIS C. ORSIN Signed, sealed, published and declared by the above-named person as and for a Last Will and Testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ~~ 2J~~ -.;aI1 . eo//~ 6 ACKNOWLEDGMENT AND AFFIDAVIT WE, FRANCIS C. ORSIN, TRACI D. SMITH and CHERYL L. CLELAND, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. COMMONWEAL TH OF PENNSYL VANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by FRANCIS C. ORSIN, the testator herein, and subscribed and sworn to before me by TRACI D. 8M TH and CHERYL L. CLELAND, witnesses, this 17th day of March, 20 3, Notarial Seal Jacqueline L. Drawbaugh, Notary Public Carlisle Boro, Cumberland County My Commission Expires Aug. 14, 2003 Member, Pennsylvani) AssociatlOnotNotar!ee COMMONWEALTH OF PENNSYLVANIA : SS COUNTY OF CUMBERLAND Gavle D, Dav , being duly sworn according to law, deposes and says that she is a Beneficiary of the Estate of Francis C. Orsin , late of Carlisle Borough , Cumberland County, Pennsylvania, deceased and that the within is an inventory made by Gavle D. Dav , the said Beneficiary of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death. NOUll'laJ Seal Karen S Noel, Nrtury Public } Cll'lille Bora, Cumb~rland County My Commission Expires Dec. 8, 2007 Date of Death 06 Day ~~k.o.g~ . ayle D. Day, Beneficiary Sworn and subscribed before me, r '2.1{1-.- .5J f-le m ( , this Lr... day of ~,2005. 103A Partridge Circle Carlisle, PA 17013 Address 04 Month 2005 Year INSTRUCTIONS ., f....." ,-:-....:) ,.--... 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets, 3. Additional sheets may be attached as to personalty or realty. J"J 4, See Article IV, Fiduciaries Act of 1949. c.rl -..J ci Z -ci (1) '" '" (1) u (1) Q e >- ..c '" '3 ~ E-< '-'l ::l '2 E-< e>:: 0 '" '" ~ '-'l E-< Z .... ;> '-'l 0.. <t: Ci'l 0 ~ (1) E-< ~ '" OJ) .... Z 0 0 e>:: c: '" ~ '-'l e>:: tIl (1) c: 0.. ;>, ~ ~ :r: 0.. '-'l 0 3 (1) ~ (1) -1 ~ 0.. c: u Z E-< 0 -;: .... ::s -1 <t: 0 '" -;:., 0 ~ ~ <t: '-'l tIl U '0 o~ ~ ;> 0 z e>:: 0 ::l ",<t: Z 0 Q Z 0 $1 Z tIl U ~ e>:: z <t: ::l ~ '-'l <t: e>:: -0 "" 0 eo: c: Q 0.. ~ '" '- -;: 0 (1) .L> -0 .>: v S 2 0 ~ ::l 0 -1 U u: ~ ,CJ v'1 o <!" ~ Inventory of the real an personal estate of FRANCIS C. ORSIN , deceased 1. M & T Bank - Checking Account - 403057821 . . . . . . . . . . . , . . . . . . . . . . . TOTAL. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. . .. .. .. .. .. .. .. .. .. .. .. $1,591.41 $1,591.41