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Home My WebLink About10-13-05 REV.1500 EXI6.DDj 1\ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 W I- ~~(/) UO::~ wn.U IOO uO::--' n.1II n. <( FILE NUMBER 21 05 INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER 0659 COUNTY CODE YEI\R I- Z W o W () W o DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL) MAGARO, Irene F. I SOCIAL SECURITY NUMBER 195-07 -5155 --------/- ---_.---------- --~---~----------~--~ DATE OF DEATH (MM-DD-YEAR) [I DATE OF BIRTH (MM-DD-YEAR) 07/19/2005 02/09/1914 _________ ________~_______~__~_~. I (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL) n/a THIS RETURN MUST BE FILED 'r".,. UPLlCATE WIT,H, THE I REGISTER 0 ~ILLS ___ SOCIAL SECURITY NUMBER ~ 1, Original Return D 4. Limited Estate o 6. Decedent Died Testate (Mach copy or Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (dale 01 dealh afler 12-12-62) D 7. Decedent Maintained a Living Trust (Allach copy ofTrust) D 10. Spousal Poverty Credit (dale 01 death belween 12.31-91 and 1-1-95) o 3. Remainder Return (dale 1 ~ealh prior 10 12-13.62) o 5. Federal Estate Tax Retu ~ Required 8. Total Number of Safe D posit Boxes o 11. Election 10 tax under S c. 9113(A) (Attach Sch 0) I- Z W C Z o n. (/) w 0:: 0:: o u THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD NAME COMPLETE MAtLlNG ADDRESS _f31ch~r:.d,~...Placey,~squir~- _,~_ 3631 North Front Street FIRM NAME (IfApPI~cable) Harrisbur PA 17110-1533 Placey & Wright g, TE-L-EPHClNENUMBER'------------- (717) 236-9577 IE DIRECTED TO: I 1 ' I 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.00 . , 74,440.77 ) '.'1 0.00 :\ ".1 0.00 ';i I 220,915.37 (,5\ ./ ! ~-11 0.00 --.. ! -:-:-1 8,809.31 :::1 (8) \ 304,165.45 17,872.54 I I I 0.00 (11) 17,872.54 (12) 286,292.91 (13) 1 000.00 (14) 285,292.91 (15) 0.00 (16) 0.00 (17) 22,112.58 (18) 15,153.21 (19) 37,265.79 4. Mortgages & Notes Receivable (Schedule D) (4) (5) z o ~ ....I ::> t: 0.. <( () W c::: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Joinlly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) (6) 8, Total Gross Assets (total Lines 1.7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election 10 tax has not been made (Schedule J) (9) (10) 14. Net Vatue Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o ~ t- ::> 0.. 2 o () >< ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 0.00 x .0 x .0 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 184,271.49 x .12 101,021.42 x ,15 18. Amount or Line 14 taxable at collateral rate 19. Tax Due 200 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 77Q PQplC!LChuLc;bBoacL____ CITY Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 37,265.79 0.00 __ ,___ .~^~__._ __,',W__ ____ 0.00 _._'.________' ...____________ __'n____.. ___,'____._ ~___________1J863.29 . Total Credits ( A + 8 + C ) (2) 1,863.29 3. Interest/Penalty if applicable D. Interest E Penalty 0.00 --..^.--'.-------,,-----.- --_...'------"-- 0.00 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) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 0.00 35,402.50 0.00 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. 35,402.50 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred;.......................................................................................... D b. retain the right to designate who shall use the property transferred or its income; ............................................ D c. retain a reversionary interest; or........................................... .......................................... ................................... D d. receive the promise for life of either payments, benefits or care? ...................................................................... D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without 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? .............. ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which t. b f" d . t' ? ~ con alns a ene IClary eSlgna Ion. ........................................................................................................................ ~ No ~ ~ W (iJ 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. Declaralion or preparer other than the personal repr~ ntative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONS1BL R F NGRE'TU ~~~:~~ L Placoy, Esquor y~;t, 36~,N~arriSbUrg, PA 17110-1533 SIGNATURE OF PR(~ER THAN REf ESENTATI) .) ~~~:~~ L. Placey, ESfluire w;;;~~~; Front Street, \ DATE 10/12/05 DATE 10/12/05 urg,PA 17110-1533 For dates of death 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. 99116 (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. 99116 (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 lax 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. 99116(a)(1.2)]. The tax rale imposed on the net value of Iransfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(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. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX+ (6-98) , ~.,.~' . '.r~ -: '. ^- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF IRENE F. MAGARO All rt " tI d 'Ih . hI f prope Y lOin y.owne WI rig o survIVors Ip mus e ISC ose on C e u e . ITEM VALUE T DATE NUMBER DESCRIPTION OFD ATH 1. Ameriprise Financial Mutual Fund Account No. 01142562924 0 002 19,051.047 shares valued @ $3.90/share 74,440.77 (See Ameriprise letter attached) fJAP]) T_~'SI TOTAL (Also enter on line 2, Recapitulation) $ 11-,440.77 " h' I b d' IdS h d I F (If more space IS needed, Insert additional sheets of the same sIze) .., Kathleen E Doherty 08/12/200503:15 PM To: Gerald X Brittain/Field/WH/AEFA@AMEX cc: Subject: RE: Estate Settlementfor Irene Magaro 103474227001 August 12, 2005 GERALD W BRITTAIN STE 201 5006 EAST TRINDLE RD MECHANICSBURG, PA 17050-3651 Dear GERALD W BRITTAIN: Thank you for your recent inquiry regarding IRENE F MAGARO's accounts. These are the values of the acc unts as of 07/19/2005. At the end of this letter, you will find a list of beneficiaries shown in our initial review of the deceased's accounts. Please provide our office with any contact information you may have, including but not limited to complete names, addresses, telephone numbers and relationships to the deceased for any beneficiary or cla ltlant identified on the deceased's accounts. IMPORTANT REMINDER: In accordance with various regulatory agencies, Ameriprise Financial Services will continue to mail i monthly/quarterly statements for the deceased to the deceased's address of record. The only individual(s) grafted authorization to change the address of the deceased and thus, redirect the mailing address of the statements, islthe Executor( s) of the Estate of the deceased. Account Information Mutual Funds Account Number 011425629240002 Ownership Trustee/Beneficiary Annuities - Post 1985 Account Number 93002868344 7 004 P/O Ownership Individual Mutual Funds Account Number 011425629240002 Total Value $74440.77 # of shares 19,051.047 Asset Value Per Share 3.900 Annuities - Post 1985 Account Number 93002868344 7 004 PIO Total Value $8809.31 I I The date of death values provided are for estate tax purposes and are not values to be paid. Accounts may be sMbject to market fluctuation as governed by each product. Please note that the values indicated for any Life Insuranc I product(s) reflect the gross death benefit at date of death, not the cash value. Values for any proprietary mu ~l tIt:;! ~~;~~0~ It'L4 /1. /"+L~.l4::;t.l:::: Ar.,I't::..~~ 11;Ar'.J l:.:.;<~'!--:~!::. ':;;'::; I-"'!;;<::.. u:::/ ~j~ Benefidal"Y [nformatit,n We have the foHowil1g h;nef\t,;iaries 011 record for tIlt: deceased's acr:01mL~. ACCOUI1.t Number: (11 t4256292d () 002 .Dcslgnn.tion: PR!;o..,fARY BENEFICIARY Pa.lllin~ A. Magam Account Number: 93002868344 7 004 PiO Designation: Pfillline Magaw Sjst~l':, 100,00% REV-1508 EX+ (6-98) ~ SCHEDULE E CASH, BANK DEPOSITS, & MISe. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF IRENE F. MAGARO Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. Wachovia Bank, N.A., Certificate of Deposit No. 247402112148220 Principal - $50,594.26; Interest - $95.36 2. Wachovia Bank, N.A., Certificate of Deposit No. 247412062054918 Principal - $51,500.03; Interest - $54.32 3. Wachovia Bank, NA, Certificate of Deposit No. 247412112054917 Principal - $51,139.31; Interest - $66.15 4. Wachovia Bank, NA, Certificate of Deposit 247412292054920 Principal - $51,623.60; Interest - $58.87 5. Wachovia Bank, NA, Checking Account No. 1010059622677 Principal- $6,055.22; Interest - $.44 6. Wachovia Bank, N.A., Checking Account No. 1010092394027 Principal - $4,562.44; Interest - $10.17 7. AF&L Insurance Company - nursing home reimb. benefits 6/1/05 through 7/18/05 8. U.S. Treasury - 20041040 refund 9. Beverly Healthcare - nursing home refund 10. Miscellaneous Personal Effects (See Wachovia Bank letter attached) TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) ~ FILE NU BER 21-05- 659 VAL 6 AT DATE o DEATH 50,689.62 51,554.35 51,205.46 51,682.47 6,055.66 4,572.61 960.00 2,100.00 2,095.20 Value 220,915.37 .> _'4iO"~ --~- WACHOVIA [I I I I i , " I Reference ID: 1312~26 Wachovia Bank N.A. Balance Confirmation Services POBox 40028 Roanoke, VA 24022-7313 August 4, 2005 PLACEY & WRIGHT ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PA 17110-1533 SUBJECT: Verification / Confmnation of Account and Balance Information provided for: Customer: IRENE F MAGARO (SSN# 195-07-5155) Date of Death: July 19, 2005 Deposit Account Information Account Type Account Number Date of Death Balance Average Ba1ance* Date Opened Maturity Interest Accrued ) TD Date Date Rate Interest Inter st Paid Closed CERTIFICATE OF DEPOSIT 247402112148220 LEGAL TITLE; IRENE F MAGARO $50,594.26 12/21/2004 9/21/2005 $95.36 $5 4.26 CERTIFICATE OF DEPOSIT 247412062054918 $51,500.03 71712004 91712006 $54.32 $8 7.52 LEGAL TITLE; IRENE F MAGARO RICHARD L PLACEY - POA CERTIFICATE OF DEPOSIT 247412112054917 LEGAL TITLE; IRENE F MAGARO RICHARD L PLACEY - POA $51,139.31 71712004 717/2006 $66.15 $72~.75 CERTIFICATE OF DEPOSIT 247412292054920 LEGAL TITLE; IRENE F MAGARO RICHARD L PLACEY - POA $51,623.60 71712004 71712007 $58.87 $95D.28 CHECKING 1010059622677 $6,055.22 3/2/2003 $0.44 $1 .84 LEGAL TITLE: IRENE M MAGARO RICHARD L PLACEY - POA CHECKING 1010092394027 $4,562.44 12/18/2003 $10.17 $6 .88 7/28/2005 LEGAL TITLE: IRENE M MAGARO RICHARD L PLACEY - POA I: * Due to system limitations, we can only provide a twelve month average balance on depository accounts. 0000 000614 III. ~~ WACHOVIA II ! I Reference ID: 13122f6 No Safe Deposit Box found for customer. Phone: (540)563-7323 ssp; ag 0000 000614 REV-1510 EX+ (6-98) ~. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF IRENE F. MAGARO SCHEDULE G INTER-VIVOS TRANSFERS & MISe. NON-PROBATE PROPERTY FILE N .IMBER 21-05 0659 ITEM NUMBER 1. This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is Y s. DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE OEEO FOR REAL ESTATE. TAXABLE VALUE DATE OF DEATH % OF DECO'S EXCLUSION VALUE OF ASSET INTEREST (IF APPLICABLE) Amerirprise Financial Annuity Account No. 93002868344 7 004 PIG. Beneficiary Pauline Magaro, sister. Transferred July 19, 2005. (See Ameriprise letter attached) 8,809.31 100 TOTAL (Also enter on line 7 Recapitulation) $ (If more space IS needed, Insert additional sheets of the same size) 8,809.31 I: , 8,809.31 Kathleen E Doherty To: Gerald X Brittain/Field/WH/AEFA@AMEX cc: Subject: RE: Estate Settlementfor Irene Magaro 103474227001 August 12, 2005 GERALD W BRITTAIN STE 201 5006 EAST TRlNDLE RD MECHANICSBURG, PA 17050-3651 Dear GERALD W BRITTAIN: Thank you for your recent inquiry regarding IRENE F MAGARO's accounts. These are the values of the ac aunts as of 07/19/2005. At the end of this letter, you will find a list of beneficiaries shown in our initial review of the deceased's accounts. Please provide our office with any contact information you may have, including but no limited to complete names, addresses, telephone numbers and relationships to the deceased for any beneficiary or cl imant identified on the deceased's accounts. IMPORTANT REMINDER: In accordance with various regulatory agencies, Ameriprise Financial Services will continue to mail monthly/quarterly statements for the deceased to the deceased's address of record. The only individual(s) gr nted authorization to change the address of the deceased and thus, redirect the mailing address of the statements, i the Executor(s) of the Estate of the deceased. Account Information Mutual Funds Account Number 011425629240002 Ownership Trustee/Beneficiary Annuities - Post 1985 Account Number 93002868344 7 004 P/O Ownership Individual Mutual Funds Account Number 011425629240002 Total Value $74440.77 # of shares 19,051.047 Asset Value Per Share 3.900 Annuities - Post 1985 Account Number 93002868344 7 004 P/O Total Value $8809.31 The date of death values provided are for estate tax purposes and are not values to be paid. Accounts may be $ubject to market fluctuation as governed by each product. Please note that the values indicated for any Life Insuran e product(s) reflect the gross death benefit at date of death, not the cash value. Values for any proprietary mu ~l ....,...',' ,,::,"':'.' ..:...'.:......"..' " ..L t' ,+ ..~J_ "'f''=''';'IC' HI'flcr.l,J_.HI 'J I.:..l\r r".c..::.:" rW"'L I':'I~. '.;.:..;. Bene!k.~:'!'!:'y lnformlltlon We tJavc the followillg beneilci<lrics 011 record for the deceased's acr:olll'1r.~. Accoun.t Number': 01142562924 () 002 Dosigl'LR.HQfl: PRL\1ARY BENEFICIARY ra.lIjjrJ~ A Magaro Accounf Numher; 9300nW8]44 7004 PlO Dt:Signlltion: Pauline Magaw: SiroteJ",. .1 00.00% I REV-1511 EX+ (12-99) . SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER IRENE F. MAGARO 21-05.0659 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A aUNT A. FUNERAL EXPENSES: 1. Wiedeman Funeral Home - balance due on prepaid funeral 322.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 9,600.00 Name of Personal Representative(s) Richard L. Placey Social Security Number(s)/EIN Number of Personal Representative(s) - Street Address 3631 North Front Street City Harrisburg State PA Zip 17110 Year(s) Commission Paid: 2005 or 2006 2. Attorney Fees 5,000.00 3. 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 4. Probate Fees 367.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. State Employes Retirement System - reimbursement overpayment July benefits 382.17 8. PharMerica - debt of decedent 21.00 9. Patriot-News Company - estate advertising 94.62 , 10. Cumberland Law Journal - estate advertising I' 75.00 11. Vital Statistics - death certificates for deceased beneficiary I 10.75 12. Reserve for future costs, taxes and expenses 2,000.00 TOTAL (Also enter on line 9, Recapitulation) $ 7,872.54 .. (If more space IS needed, Insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF IRENE F. MAGARO NUMBER I RELATIONSHIP TO DECEDENT Do Not List Trustee(s) 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Pauline A. Magaro, 400 W. 43rd St., Apt. 22C, New York, NY 10036 FILE NUMBE 21-05-0659 Sister One-Half !Residue and All Asse s listed on Schedule B and G 2. Bernadette Harris, 782 Aleta Drive, Spring, TX 77379 Niece 3. Louis Magaro, 306 Vaughn Street, Aurora, CO 80011 Nephew One-Four h Residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER S ItET " NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. St. Francis Roman Catholic Church, 1439 Market Street, Harrisburg, PA 17103 2. St. Margaret Mary Roman Catholic Church, 2848 Herr Street, Harrisburg, PA 17103 500.00 500.00 (If more space is needed, insert additional sheets of the same size) TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ I ~ ,000.00 I LAST WILL AND TESTAMENT OF IRENE F. MAGARO I, IRENE F. MAGARO, now of Harrisburg, Dauphin County, Pennsyjvania, do hereby declare this to be my Last Will and Testament and hereby revoke all prior Wills and Codicils made by me. ITEM I. I direct that all of my just debts and funeral expenses, including th cost of my gravemarker, if any, shall be paid from my residuary estate as soon as practical after y decease as a part of the administrative expenses of my estate. ITEM II. I give my personal effects, furniture and fixtures to my sister, PAULINE A. MAGARO, if she survives me. ITEM III. I give to ST. FRANCIS ROMAN CATHOLIC CHURCH, Harrisburg, Pennsylvania, the sum of Five Hundred ($500.00) Dollars. ITEM IV. I give to ST. MARGARET MARY ROMAN CA THOUe CHU1CH, Harrisburg, Pennsylvania, the sum of Five Hundred ($500.00) Dollars. I ITEM V. I give and devise all of the rest, residue and remainder of my estat1 of every nature and wherever situate as follows: : I I I I I ~ e-KcfT'7n<11,41 nJj- Irene F. Magaro ~1 ~ A. One-half(~) thereof! give to my sister, PAULINE A. MAGARO. B. The remaining one-half(~) thereof, or all thereofifmy sister, PAULIN MAGARO, does not survive me, I give in equal shares to my niece, BERNADETTE HA S, and my nephew, LOUIS MAGARO, or their issue, per stirpes. ITEM VI. If any income or principal shall be payable to any person who sh iI1 be a minor or who shall be incapacitated for any reason, my personal representative, as trustee, shall hold such income and principal during minority or incapacity and shall be entitled to apply l1ch income and principal to the health, maintenance, support and education of such person dun ! minority or incapacity, without the appointment of any guardian or committee or any autho it)' of court, and shall be entitled to make direct application hereunder or to make application by payment thereof to the parent or other person in charge of such minor or incapacitated pers , or ITEM VII. I appoint DAUPHIN DEPOSIT BANK AND TRUST COMP A Y, to his or her guardian or to a custodian under the Uniform Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled shall be paid and distributed to such person upon the termination of minority or incapacity. Harrisburg, Pennsylvania, Executor of this my Last Will and Testament. No bond shall be required by my personal representative in any jurisdiction. , ITEM VIII. In addition to the powers given by law to my personal represen a- tive( s) and trustee( s) [hereinafter fiduciaries] in the administration of my estate and of any ! ! ! trust(s) created herein, they shall have the following discretionary powers applicable to all r ,1 I and personal property held by them, including property held for minors, effective without c~rt ( /?J3'l/LZ ,_ ": v V1 Vt.-o- Irene F. Magaro 2 II order until actual distribution. A. To retain any property owned by me at my death and to invest any funds leld by them in any stocks, bonds, notes or other securities or property, real or personal, includi g common trust funds, mutual funds and money market deposit accounts operated or offered y my corporate trustee, if any, or any affiliate of it. B. To sell or otherwise dispose of any property, real or personal, at any time forming a part of my estate or the trust estate, for cash or upon credit, in such manner and 0 such terms as they see fit, and no one dealing with the fiduciaries shall be bound to see to t application of any monies paid. C. To manage, operate, repair, improve, mortgage or lease for any term [eve if beyond the duration of the trust(s)] any real estate at any time held or owned by them as fiduciaries. D. To hold investments in the name of a nominee and exercise and dispose f warrants. E. To engage in litigation and compromise, arbitrate or abandon claims and property. F. To conduct any business in which I am engaged or in which I have an int rest at the time of my death for such period as the fiduciaries deem advisable, with the power to borrow money and to pledge the assets of the business and to do all other acts which I, in m lifetime, could have done, or to delegate such powers to a partner, manager or employee wit iout ! liability for any loss occurring therein. ll.~ 3 G. To allocate items of receipt or disbursement between principal and inco e as the fiduciaries deem equitable regardless of the character given such items by law; to distrib te in cash or kind or partly in each at valuations fixed by the fiduciaries. H. To borrow money, including the right to borrow from any corporate trust e, if any, and to mortgage or pledge as security or to hold its own stock if a corporate trustee. 1. To join in any merger, reorganization, voting trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto. J. Should the principal of any trust herein provided for be or become too sm 1l in trustee's opinion so as to make establishment or continuance of the trust inadvisable, my trustee(s) may make immediate distribution of the then remaining principal and any accumu ated or undistributed income outright to the person or persons and in the proportion they are then entitled to income. Upon such termination, the rights of all beneficiary(ies) who might othe Ise have an interest as succeeding income beneficiary(ies) or in remainder shall cease. K. In general, to exercise all powers in the management of the assets of my e tate or the trust estate which any individual could exercise in the management of similar propert owned in his own right, upon such terms and conditions as the fiduciaries may deem best, a d to execute and deliver all instruments and to do all acts which the fiduciaries may deem necess ry or proper to carry out the purposes of this will or any trust(s) created herein. L. To apply income or principal to which any beneficiary is entitled, directly fbr his or her comfort, maintenance and support, should the fiduciaries deem such beneficiary : I i I I' I' incapable of receiving the same by reason of age, illness, infirmity or incapacity, or to pay tht: : : I: f~ 4 same to such person or persons as the fiduciaries select to disburse it, whose receipt shall be a complete acquittance therefore without the intervention of any guardian. M. To assume continuance of the status of any beneficiary with reference to death, marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursements made on such assumptions. N. All principal and income shall, until actual distribution to any beneficiary be free ofthe debts, contracts, alienations and anticipations of any beneficiary, and the same m y not be liable for any levy, attachment, execution or sequestration while in the hands of any fiduciaries. Provided, however, any beneficiary may assign any part or all of the beneficiary s interest in my estate or the trust(s) to anyone or more of the beneficiaries or my descendants. ,/ ~ IN WITNESS WHEREOF, I have hereunto set my hand and seal this li :- of"l; :-~/7tJt2-/{! ,1996. ( .-- The preceding instrument, consisting of this and four other pages, identified by the signature of the testatrix, was on the day and date thereof signed, published and declared by Irene F. Mag ro, the testatrix therein named, as and for her last Will, in the presence of us, who, at her request in her presence, ,d in he)pre~~.:~f each other, subscribed oUf.names as witnesses hereto. /~:~:~:z'e- e .2 OcJ Ai :S" J J{>6j,ECJt24 ~ I ') /(J I 10:24 Z~.e~ A:/ ~v /fL I?II/ 7- :) (f?~ 'l' <;/ 7 ' 5 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA: : SS. COUNTY OF DAUPHIN I, IRENE F. MAGARO, testatrix whose name is signed to the attached or , foregoing instrument, having been duly qualified according to law, do hereby acknowledge hat I signed and executed the instrument as my last Will, that I signed it willingly, and that I sign ell it as my free and voluntary act for the purposes therein expressed. this ICf7n -- Irene F. Magaw j Sworn or a firmed to and acknowledged before me, by Irene F. Magaro, testa tix, day of JuqJ , 1996. I ~.J). 1.{-uJ! I f Notary Public r- '~ My Commission NOIp,HIAL SEAL HOLl.Y S, KiRK Notary blic Harristll.''', ":ilii)[lt!1 C lunly My COnll11!': ""Iii; ':xDir&~~ Fe .115,1999 AFFIDA VIT COMMONWEALTH OF PENNSYL V ANIA:,.,..,.__".__ COUNTY OF DAUPHIN : SS. I We, f2'6ha.rd L Pla.w Or1cJ Lm {' -etn-f.", the witnl ~ses whose names are signed to the attached or foregoing instrument, being duly quali led accord ng to law, do depose and say that we were present and saw testatrix sign and execute the instru ~nt as her last Will; that she signed willingly and that she executed it as her free and voluntary a 1 for the purposes therein expressed; that each of us in the hearing and sight f the testatrix siged the Will as witnesses; and that. to the best of our knOWI~,dg, e the test: _ '~~~~~,~'ime 18 t more years of age, of sound mmd and under no cons7~_or un . 'I.UZ I ..~ fl ;{w! " 1 Notary Public 1996. ,5Ut. '4._ ' ''7, o1r-t ,1" ',' " Sworn to and subscribed before me this / I dy of p- br'UCI ^f My Commission -L Ii ; i , I NOT AHIAL SEAL I HOLLY S, KIRK Notmy ~blic Harr:~;h!!f{i' Dawhin C , ~rnty My Conl'rlf:'~;"i:-' f;xplres Febl -15, 1999 FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF IRENE F. MAGARO I, IRENE F. MAGARO, now of Harrisburg, Dauphin County, Pennsylva ia, do hereby make, publish and declare this to be the First Codicil to my Last Will and Tes ament dated February 19, 1996. ITEM 1. Item VI of my said Last Will and Testament is deleted in its e tirety and, in lieu thereof, the following is inserted: "ITEM VI. I appoint RICHARD L. PLACEY, Executor of this my Last W 11 and Testament. Should he fail to qualify or cease to act in such capacity, I then a point FINANCIAL TRUST SERVICES COMPANY, Harrisburg, Pennsylvania, Cant ngent Executor of this my Last Will and Testament. No bond shall be required by my pe sana! representative in any jurisdiction." ITEM II. In all other respects, I hereby confirm and republish my Last Wi! and Testament dated February 19, 1996. IN WITNESS WHEREOF, I hereby set my hand to this First Codicil to m Last Will and Testament dated February 19, 1996 on this ';~ (J5t;. of vI 1999, at Harrisburg, Pennsylvania. A11~ "bJ: .A~~1L~/- f4? :l.J>'/'4~ The preceding instrument, consisting of this typewritten page and an acknowledgment page, identified by the signature of the testatrix, was on the day and date thereof signed, published and declared by Irene F. Magaro, the testatrix therein named, as and for her First Codicil to her ast Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, subscribed our names as witnesses hereto. I I I tCH /~~ o/~Jh /1r/3 I I 'B;;nL~A ,f).ruJ. /?J. ':h1~' /y] ~. 170!>? I V "F ACKNOWLEDGMENT COMMONWEAL TH OF PENNSYL VANIA: : SS. COUNTY OF DAUPHIN I, IRENE F. MAGARO, testatrix whose name is signed to the attach d or foregoing instrument, having been duly qualified according to law, do hereby acknowledge ~at I signed and executed the instrument as my First Codicil to my Last Will and Testament, hat I signed it willingly, and that I signed it as my free and voluntary act for the purposes t ~rein expressed. ~ ,~ Irene F. Magaro . ~ (' J}-Swom or affi thIS l )){Ciay of )fJ and acknowledged before me, by Irene F. Magaro, test trix, I J' , 1999. uJ! Nota Public NOTARIAL SE L ~ My Commission Ex ireSiOLLY S. KIRK, Notilr !'..PUbliC Harrisburg, Dauphin 'ounty AFFIDAVIT My Commission Expires F ill, 15,2003 COMMONWEAL TH OF PENNSYL VANIA: : SS. COUNTY OF DAUPHIN We, ~DI Cl \ Q Lf OlD 0,,(;( ___lJ)G , the witn $ses whose names are sighed to the attached or foregoing ins ument, bing uly qualified acco ing to law, do depose and'say that we were present and saw testatrix sign and execute the instru ent as her First Codicil to his Last Will and Testament; that she signed willingly and that,She executed it as her free and voluntary act for the purposes therein expressed; that each of us ithe hearing and sight of the testatrix signed the Will as witnesses; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and unde no constraint or undue influence. 1999. Sworn to and subscribed before me lh!.~ /~ of A JeA/l/IJ- , I , o \ Pu1:pijRY s. KIR'I\, NOiar ,'Public Harrisburg, Dauphin ~ounlY My Commission Exp tss~ommission E~~s Filb 15,2003 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B060 1 HARRISBURG, PA 1712B-0601 11 I REV-11r EX(11-96) I I I ! ! I RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT PLACEY RICHARD L ESQ 3631 NORTH FRONT STREET HARRISBURG, PA 17110-1533 n__n__ fold ESTATE INFORMATION: SSN: 195-07-5155 FILE NUMBER: 2105-0659 DECEDENT NAME: MAGARO IRENE F DA TE OF PAYMENT: 10/13/2005 POSTMARK DATE: 10/13/2005 COUNTY: CUMBERLAND DATE OF DEATH: 07/19/2005 TOTAL AMOUNT P REMARKS: CHECK# 1005 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS NO. CD 005891 ACN SSESSMENT AMOU NT CONTROL NUMBER -------- 101 I $35,40~ .50 I I I I I I I I AID: $35,402 .50 A GLENDA FARNER STRASBA GH REGISTER OF WILLS