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Home My WebLink About10-17-05 See Instructions on Cover Page INVENTORY ESTATE OF E. Robert Blaisdell, a!k/a Edward Robert Blaisdell Late of IDwer Allen Township }NO' Deceased. 2:1,.-05-0297 ,20_ t~,-_~ AFFIDAVIT OF PERSONAL REPRESENTATIVES -I QrnmmnnlUeult4 nf Jlennsyluuniu, } SS. Qrnunty nf Inrk, Personally appeared before me, a Notary Public Frances E. Blaisdell in ancfl6r said County, who being duly sworn according to law, say S that the within Inventory of the personal property E. Robert Blaisdell, a!k/a Edward Robert Blaisdell . late of and real estate which were of IDwer Allen 'Ibwnship Deceased, is true and correct to the best of her knowledge, information and belief. ~rn ~ and subscribed to before me th~-6 da,r,~t v~ A.D., 20 OS: Lt 1.~ COMMONWEALTH OF PENNSYLVANIA NOTARIAl SEAL PAULINE E. G1MA, NOTARY PUBlIC CITY OF YORK, YORK COUNTY MY COMMISSION EXPIRES DEC. 3, 2005 ,E- . .j;,.rvn l'~ 1:, 13 R<,Ul;'~ il. ~u 1A~f' Frances E. Blaisdell, Executrix INVENTORY , late of E. Robert Blaisdell, a!k/a in the County~~lanl taken and made in conformity with the above deposition under Secti.on 3301 and following of the P-E-F Code. PERSONAL PROPERTY DOLLARS CENTS 1. sterns Inc. $ 2,002 38 2. 239 Shares I Alltel Corp. 13,174 88 3. 100 Shares Ameren Corp. at 4,956 50 4. 275 Shares Amgen, Inc. 26 894 9,448 23,449 12 00 70 7. 100 Shares International Bus. Machine (1PM) at $94. 48/Share 8. 617 Shares J. p. ~brgan & Chase Co. (,I8M) at $38.006/Share 9. 5488 Shares Lucent Technologies (LU) at $3. 595/Share . , .2. 170 Shares Monsanto Co. (MON) at$6.455/Share 15 522 9,597 50 35 H.lTv'3MNOV\lV\108 3H.l NI G3.l'v'n.lIS 3.l'v'.lS3 l'v'3l::l (;6ov86'98(;'1$ Tv'.lO.l T _..~. o ?'. (;8 9S(; , n: LUUG ">-<>-<~,, '-01 I'll' " AA A e.::reu~hl on~ ::1:e UO.:ru:3: se.:retTS 7.Tf:T 01: 00 96v'818 eJeqS/S(;SOSE$ ~B (a~) o1~oe1a 1e~UB0 seJeqS OvOE(; 00: (;(; vSS'6E eJeqS/9L .01$ ~B (~) ~du.Jax:3: xe.r. ueduIe)]: tieA seJeqS EvO 09L9E 06 L1 OS(;'Lv eJeqS/S60 0 (;S$ ~B (HM) oct.::l:q) B11\.Ol.pBM seJeqS L06 08 , _T_ ~ ~- . UU S~:H:l' l:.:G " ::JOO "t.G;;> -to;; \1'l.Vt.!J.} \.A.A.'"'''''' - VVV L L..I ,,,., ?,CA're- /.....r 0 AnC '"lP (r'"("'I'"\' J: 1 I se:Il?lJq nQQ oQI "" ""J ...." 91 LSO'(; eJeqS/EL 09E$ ~B (Nm) uoel.f-l..l-ecr seJeqS 9S oS 0(; SvS'8v eJeqS/S910SS$ ~B ()lOt!) u01~-euD~n'\l 11~ seJeqS 088 Ov v6 L01i81 $ eJeqS/(;8 0 L9$ ~e ('tlJN) od:;cq) IDN seJeqS L9(; oE REAL ESTATE OUTSIDE OF THE COMMONWEALTH None !"-- 0"1 N o I Lf'l o I r--l N o Z o C\J ci c:( > I- a:u.. we u..l1.w e~!;;: ij:11.... e:ii!ffi I-z..J Zee:( w(/)w >a:a: ~wc I1.z We:( J: I- cO ~r--l cOr--l r--l"~ r--l "cd ~@ "cd-w @~ -w~ ~I -E (ii Q) 3: c 1! 0 U) E !~ ID ffi~ ~I ~. ~ ~ H 0 >- () ~ o~~ .$..-0- ctl c- _ ,_ 0 ~ Q) Q) LL >- Q) c o ::: <( .rl -WO UJ""'rl !"--o (J) rl 0 ~coO'\ cl .~ ~ ~ ""'0"1 e, ,00 N UJ~r l-l!"-- . NOrl,g ~ :>I. !"-- F-l 'lU;)~::lY.Jnsu! punoJ S! ;)::lllds ;U;)qM. P;)l1;)SU~ ;)q Amu Sl;);)qs Illu09~PPV'~ ,( q)l on: UO~P;)s 'P;)S!lllddll lOU lnq p;)Inp;)q::ls ;)q UllqS ql{ll;)M.UOUlUlO;);)ql JO ;)p~SlnO ;)lllOl!S ;,}llllsg Ill;)"}! or '(ll}fOEE UO!P;)S ;);)S 'spunoq pUll S;)l;)Ul Aq P;)q!l::lS;)P ;)q lOU P;);)U lnq P;)S!lllddll ;)q lsnUl qlIll;)1\\UOUlUlO;) ;)tp U! ;)l;)qM.AUll ;)lllOl!~_;)llllsg Ill;)"}! 0 E '0 ~ u:: 'Al1;)d01d P;)1;)AO::lS~P-1;)l]ll JO AlOlU;)AUI IlllU;)Ul;)IddnS IJuqg 10J Al!SS~::l;)tI ;)ql Ol st! lOEE UO!P~ ;);)S oz ';)PO;) .:I-g-d ;)qlJo ~OEE- IOEE SU09::l;)S JO SlU:lUl;)l!nb;)l :lqll;);)Ul Ol P;)l]lllp S! UllOJ S!q.L 0 I SNOI~;)illl.iSNI r, ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 W I- ::<:=:!;en ull::::<: wQ.u J:oo ull::..J Q.aJ II. <( FILE NUMBER 21_ 0 5 INHERITANCE TAX RETURN RESIDENT DECEDENT 00297 COUNTY CODE YEAR NUMBER I- Z W C w () w c DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Blaisdell Edward R. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 01/18/2005 07/25/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER SOCIAL SECURITY NUMBER l53 16 5687 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS [X] 1. Original Return o 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy ofTrust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o 3. Remainder Return (date of death pnorto 12-13-82) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) I- Z W o Z o II. en w ll:: ll:: o U NAME Victor A. Neubaum, Esq. ~~~f~~APP~abl"Neubaum TELEPHONE NUMBER 717-843-8001 COMPLETE MAILING ADDRESS 42 S. Duke St York, PA 17401 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (1) (2) (3) (4) (5) 1,253,728.10 4. Mortgages & Notes Receivable (Schedule D) , -, 33,256.82 z o ~ ..J ::J !:: D.. <( () W ~ 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested ,D (6) (7) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 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) (8) 1,286,984.92 (9) (10) 68,158.85 (11) (12) 68,158.85 1,218.826.07 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) 1,218,826.07 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o ~ I- ::J D.. ~ o () >< ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 1,218,82fi.07 x.O L (15) 0.00 16. Amount of Line 14 taxable at lineal rate x.O _ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) x .15 (18) 18. Amount of Line 14 taxable at collateral rate 19. Tax Due (19) 0.00 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Complete Address: STREET ADDRESS 5225 Wilson Lane, Apt. 4137 "-- CITY I STATE PA 17055 Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount I ZIP 0.00 Total Credits ( A + B + C ) (2) 0.00 3. Interest/Penalty if applicable D. 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. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 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? .............. D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D No 5{] till till till [Z] ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative IS based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN !:f",GA'LrJ.....J c.:, .a.~~../L- ADDRESS 5225 Wilson ;Lane, Apt, 4l37, ~-Bchanicsburg, PA l7055 SIGNATURE OF PREPARER OTHER T AN REPRESENTATIVE ADDRESS 42 South, Duke Street, Yo;r-k, PZ\ l7401 DATE /t" - / 'I - 0.5..... DATE ./ jo-J 7"O'S 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. S9116 (a) (1.1) (i)]. .ed 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)]. tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if For dates of death on or after January 1. 1 Q(\C The statute does not exemot a tr~- . ^ the surviving spouse if 'c ([1 D . u0 D C' For dates of death on c "b l r The tax rate imposed 0, 9- or a stepparent of the ch, (i, \ t d Ii The tax rate imposed on tl " ' ~ \) decedent's Imeal beneficiaries is 4.5%, except as noted in 72 P S. S9116(1.2) [72 P.S. S9116(a)(1)] The tax rate imposed on t, ~\ ~ \'\~ y C ~J" _, ,he decedent's Siblings is 12% [72 P.S. S9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least c ,j _v<:\Ient, whether by blood or adoption. hild twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, . , REV-1503 EX+ (6-98* SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Edward R. Blaisdell All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. DESCRIPTION 1451 Shares Agere Systems, Inc. (AGRB) at $1.38/Share $ 239 Shares Alltel Corp. (AT) at $55.l25/Share 100 Shares Ameren Corp. (J\..EE) at $49. 565/Share 275 Shares Arngen, Inc. (N'GN) at $63. 765/Share 1632 Shares C-.eneral !-"otors Corp. (GH) at $36. 765/Share 327 Shares HSBC Holdings (HBC) at $82. 245/Share 100 Shares International Bus. Machines (IBI'1) at $94. 48/S e 617 Shares J. P. Morgan & Chase CO. PPM) at $38.006/Share 5488 Shares Lucent Technologies (LU) at $3. 595/Share 600 Shares Mellon Financial Corp. (MEL) at $29. 715/Share 500 Shares Merck & Co., Inc. (HRK) at $31. 045/Share 170 Shares Monsanto Co. (,M'JN) at $56. 455/Share 267 Shares NCR Corp. (NCR) at $67.82/Share 880 Shares Rockwell Autanation (OOK) at $55.l65/Share 56 Shares Raytheon (RTN) at $36.73/Share 880 Shares PDckwell Collins (COL) at $40.56/Share 1000 Shares Sprint Corp. (FON) at $23. 885/Share 907 Shares Wachovia Corp. (WE) at $52.095/Share 3676.043 Shares Van Kampen Tax ExEmPt (ACffiX) at $10. 76/S e 23040 Shares C':€neral Electric (GE) at $35. 525/Share 1312 Shares Enron at $O.OO/Share TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) FILE NUMBER 21-05-00297 VALUE AT DATE OF DEATH 2,002.38 13,174.88 4,956.50 17,535,38 60,000.48 26,894,12 9,448.00 23,449.70 19,729.36 17,829.00 15,522.50 9,597.35 18,107.94 48,545.20 2,057.16 35,692.80 23,885.00 47,250.17 39,554.22 818,496.00 0.00 REV-1508 EX . (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Edward R. Blaisdell FILE NUMBER 21-05-00297 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 American Express Money ~~ket Account #052388212001 $ VALUE AT DATE OF DEATH 33,256.82 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 33,256.82 . . REV-1511 EX+ (12-99) _ . ~ .....;..'~.. . ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Edward R. Blaisdell FILE NUMBER 21-05-00297 ITEM NUMBER A. Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Prepaid B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Frances E. Blaisdell $ 39,500.00 Social Security Number(s)/EIN Number of Personal Representative(s Street Address 5225 Wilson Lane, Apt. 4137 City ~chanicsburg State PA Zip 17055 Year(s) Commission Paid: 2. Attorney Fees - Victor A. Neubaum, Esq., 42 S. Duke St., York, PA 17 01 24,OOO.QO 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 4. Claimant Frances E. Blaisdell Street Address 5225 Wilson Lane, Apt. 4157 City !-i9chanicsburq State PA Zip - 17055 3,500.00 Relationship of Claimant to Decedent spouse Probate Fees - Register of Wills, Probate Costs 901. 00 5. Accountant's Fees 7. 6. Tax Return Preparer's Fees 8. 9. 10. 11. Cumberland Leg, ,TournaI, Adve;rtisement Dillsburg Banner, Advertisement Witness Fees Register of Wills, Short Oertificates Vital Records, Death Oertificate 75.00 71.85 50.00 16.00 45..00 TOTAL (Also enter on line 9, Recapitulation) $ 68,158.85 (If more space IS needed, Insert additional sheets of the same size) REV-1.513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF F.r'I~A7;::'''''' FILE NUMBER P Rl;::,i'cr'lcll 21"':.05-Q0297 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE NUMBER ] NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 1. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. Trust'Unde;t' the Will of E. Robert Blaisdell, a/k/a Edw~d Bobert Blaisdell, dated July 6, 1993 for the benefit of Frances E. Blaisdell, wife $ 1,218,826.10 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 1,218.826.10 (If more space is needed, insert additional sheets of the same size) blais.er 7/1/9~(jaz) ~ WILL OF E. ROBERT BLAISDELL I, E. ROBERT UL^ISOELL, of Oillsburg, York County, Pennsylvania, revoke my prior wills and declare this to be my will: ITEM I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, and all insurance on that property, to my wife, FRANCES E. BLAISDELL, if she survives me by thirty (30) days. If she does not so survive me, I give all such property and insurance to those persons that I have specified on a separate list dated and signed by me. If any of said property is not so bequeathed, or in the absence of such a list, I give the said unbequeathed property to my wife's sister, JEANNE ERRICKSON, to be distributed among family members at her discretion. Any expenses incurred in safeguarding and delivering such property shall be paid as administrative expenses of my estate. ITEM II. Marital Deduction Bequest: If my wife, FRANCES E. BLAISDELL, survives me, I give to her, outright, the least amount needed to reduce the federal estate tax falling due because of my death to the lowest possible figure. In calculating that amount, so that the largest possible balance can pass free of federal estate tax to my residuary trust, (i) all other property which qualifies for the marital deduction and (ii) all other deductions Page 1 of 12 Pages. blais.er 7jlj93(jaz) and credits shall be used first to the greatest extent that they can reduce the tax. However, credits shall be used only to the extent that their use will not increase the death taxes on my estate. ITEM III. Residuary Trust: I give the residue of my estate, real and personal, to my trustee IN TRUST to keep it invested, and to make distributions as follows: A. If my wife survives me, during her lifetime: 1. The net income shall be paid to her in quarterly or more frequent installments; 2. As much of the principal as my trustee may from time to time think desirable--taking into account funds available from other sources--for the health, support, and maintenance of my wife, either shall be paid to my wife or shall be applied directly for those purposes. B. Upon my wife's death if she survives me, or upon my death if she should predecease me, the then-remaining principal shall be distributed as follows: \ 11 The sum of FIVE THOUSAND ($5,000.00) DOLLARS shall,be distributed to my cousin, MARCIA BOWDOIN; I 2. 'rhe sum of FIVE THOUSAND ($5,000.00) DOLLARS shall be distributed to my cousin, DUNBAR VAN DERVEER: Page 2 of 12 Pages. blais.er 7/1/93(jaz) 3. The remainder thereof shall be divided into twenty-nine (29) equal shares. I give said shares as follows: (a) FOUR (4) of said shares to be divided equally between my wife's sister, JEANNE ERRICKSON, and her husband, LOUIS ERRICKSON, or all FOUR (4) shares to the survivor of them if one is not then alive. If both of them are not then alive, their shares shall be paid to their children in equal shares, per stirpes. (b) ONE (1) of said shares to PETER DIKRAN BOYAJIAN, per stirpes. (c) ONE (1) of said shares to ANDREW STEPHEN BOYAJIAN, per stirpes. (d) ONE (1) of said shares to my wife's nephew, GLENN S. ERRICKSON, per stirpes. (e) ONE (1) of said shares to my wife's niece, LESLIE E. SMART, per stirpes. (f) ONE (1) of said shares to my wife's nephew, NEIL C. ERRICKSON, per stirpes. (g) ONE (1) of said shares to my wife's niece, CLAUDIA E. KERN, per stirpes. (h) ONE (1) of said shares to my wife's nephew, TED D. ERRICKSON, per stirpes. Page 3 of 12 Pages. blais.er 7/1/93 (jaz) (i) FOUR (4) of said shares to be divided between my wife's brother, STEPHEN BRESETT, and his wife, MARILYN BRESETT, or all FOUR (4) shares to the survivor of them, if one is not then alive. If both of them are not then alive, their shares shall be paid to their children in equal shares, per stirpes. (j) ONE (1) of said shares to my wife's niece, DEBORAH B. WHELAN, per stirpes. (k) TWO (2) of said shares to my wife's niece, KAREN B. COMBS, per stirpes. (1) ONE (1) of said shares to my wife's niece, PAMELA B. FORTENBERRY, per stirpes. (m) 'l'HREE (3) of said shares to my nephew, EDWARD B. BALDWIN, per stirpes. (n) THREE (3) of said shares to my niece, DEBORAH B. CRAPARO, per stirpes. (0) FOUR (4) of said shares to my son-in-law, THOMAS W. BLANDING, if he shall be then alive. If any of the assets shall not be distributable under this Item due to the lack of a beneficiary surviving in a particular class, his or her share(s) shall be distributed proportionately to the survivors. ITEM IV. Funding the Marital Deduction Bequest: No property ineligible of the marital deduction shall be used to satisfy the Page 4 of 12 Pages. blais.er 7/1/9)(jai) marital deduction bequest. Property distributed in kind in satisfaction of the marital deduction bequest sllall have an aggregate fair market value at the date or dates of distribution amounting to no less than the amount of the pecuniary transfer, as finally determined for federal estate tax purposes. Subject to the foregoing and without regard to the effect upon the size of the residuary trust, my executor shall have absolute discretion in selecting the property to be allocated to the marital deduction bequest. ITEM V. Survivorship: My spouse shall be deemed to have survived me if the order of our deaths is not clear. ITEM VI. Death Taxes: Except as may oth~rwise be provided in my spouse's will or trust or in any other trust, all federal state and other death taxes payable because of my death on any property forming my gross estate for tax purposes, whether or not i~ 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. None of those taxes shall be charged against the marital deduction bequest, any beneficiary, or any outside fund. ITEM VII. Tax options: I authorize my executor to exercise any options available in determining and paying death taxes in my estate as my executor deems appropriate, without regard Page 5 of 12 Pages. blais.er 7/1/9"3 (jaz) to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. ITEM VIII. Disclaimer: I remind my spouse (and my spouse's executor, administrator, guardian or agent acting under a power of attorney) that my spouse may disclaim any part or all of any power or interest hereunder. In particular, it may be desirable for her to disclaim a portion of the marital deduction bequest. A disclaimed portion of the marital deduction trust shall pass to the residuary trust, and be held as if my spouse were living. ITEM IX. Beneficiaries Under 21 or Disabled: If any beneficiary under twenty one (21) years of age becomes entitled to any income or principal hereunder, or if any beneficiary who is, in my trustee's opinion, disabled by advanced age, illness or other cause becomes entitled to any income or principal hereunder: A. As much of such income or principal as my trustee may from time to time think desirable for that beneficiary either shall be paid to him or her or shall be applied for Ids or her benefit; and B. The balance of such income and principal shall be held as a separate trust for the beneficiary and, subject to my trustee's power to pay to, or to apply for the benefit of, the beneficiary both income and principal of such trust, shall-- Page 6 of 12 Pages. . blais.er 7/1/9'j (j a z. j together with any net income therefrom--be kept invested and paid, as the case may be, to the beneLiciary when he or she reaches twenty one (21) years of age or becomes, in my trustee's opinion, free of disability. ITEM X. Early Endinq of Trusts: Should the principal of any trust herein provided for be or become too small, in my trustee's sole discretion, so as to make establishment or continuance of the trust inadvisable, my trustee may, without further responsibility, terminate any trust under this will and pay the then remaining principal and income of that trust to the person then eligible to receive income therefrom or, if there is more than one such person, to them in such amounts or proportions as my trustee may think appropriate. If any such person is a minor or is, in my trustee's opinion disabled by advanced age, illness or other cause, my trustee may pay any amount distributable to him or her to his or her parent or guardian or to any person or organization taking care of him or her or, in the case of a minor, may deposit it in a savings account in the minor's name, payable to him or her at majority. My trustee shall have no further responsibility for funds so applied or deposited. ITEM XI. Rights in Income: If a trust is funded from a larger share, it shall be entitled to a proportionate amount of the income from the time the trust is to begin until the actual Page 7 of 12 Pages. blais.er 7/1/93 (jai) funding. During that period income and principal may be distributed directly to tile beneficiaries, subject to the terms of the trust. All income undistributed at a beneficiary's death shall be treated as if it had accrued after his or her death. ITEM XII. Protective Provision: No interest in income or principal shall be assignable by, or available to anyone having a claim against, a beneficiary before actual payment to the beneficiary. ITEM XIII. Manaqement provisions: I authorize my executor and my trustee: A. To retain and to invest in all forms of real and personal property, regardless of (i) any limitations imposed by law on investments by executors or trustees, (ii) any principle of law concerning delegation of investment responsibility by executors or trustees or (iii) any principle of law concerning investment diversification; 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 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; D. To sell at public or private sale, to exchange Page 8 of 12 Pages. blais.er 7/1/93 (jaz) or to lease for any period of time, any real or personal property, and to give options for sales or leases: E. '1'0 join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; F. To allocate any property received or charge incurred to principal or income or partly to each, without regard to any law defining principal and income: G. To distribute IN KIND and to allocate specific assets among the beneficiaries (including any trust hereunder) in such proportions as my executor or my trustee may think best, so long as the total market value of any beneficiary's share is not affected by such allocation. II. To use administrative or other expenses of my estate as income tax or estate tax deductions or both and to value my estate for tax purposes by any optional method permitted by the law in force when I die, without regard to whether they were paid from principal or income, without requiring adjustments between principal and income for any resulting effect on income or estate taxes. I. To join with my Spouse in filing a joint income tax return without requiring my spouse to indemnify my estate against liability for the tax attributable to any income, and to consent to any gifts made by my spouse being treated as having been made one-half by me for the purpose of federal laws relating to Page 9 of 12 Pages. blais.er 7/1/93 (jaz) gift taxi provided that all decisions under this paragraph shall be made by my corporate executor alone. 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. All powers, authorities and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without leave of court. ITEM XIV. Additions: I and my wife and, with my trustee's approval, anyone else may add to the principal of any of the trusts by deed or by will or otherwise. ITEM XV. Executors and Trustees: I appoint my wife, FRANCES E. BLAISDELL, and PENNSYLVANIA NATIONAL BANK, co-executors under this will. If my wife is unwilling or unable to so act, I appoint PENNSYLVANIA NATIONAL BANK sole executor under this will. I appoint PENNSYLVANIA NATIONAL BANK trustee under this will. A. No executor or trustee who is a beneficiary hereunder shall ever participate in (i) the exercise of, or decision not to exercise, any discretion to pay income or principal to, or to apply income or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income), (ii) the determination whether a beneficiary is disabled, (iii) the decision Page 10 of 12 Pages. blais.er 7/1/93(jaz) to terminate any trust hereunder, (iv) the exercise of discretion to allocate receipts or expenses between principal and income, (v) decisions to exercise tax options or (vi) the selections of the property to be allocated to the marital deduction bequest; B. The term "executor" and "trustee" or any pronoun used to indicate the executor, trustee, any other fiduciary or beneficiary shall be deemed to apply to one or more than one person or corporation and to the masculine, feminine or neuter gender as the case may be. C. Any individual executor or trustee may resign at any time without court approval; D. Any corporate executor and trustee shall receive compensation in accordance with its standard schedule of fees in effect while its services are performed; and E. No executor or trustee shall be required to give bond. IN WI'l'NESS WHEHEOF, I have hereunto set my hand and seal to this, my last will, this b day of JULY, 1993. >~ /J.~lt J$fJai~f20 E. ROBERT BLAISDELL ( SEAL) SIGNED, SEALED, PUBLISHED, and DECLARED by the above testator, as and for his last will, in the presence of us, who Page 11 of 12 Pages. brais. er 7/1/9") (jaz) ~ thereupon at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. '7-2- ~~ I !3n R lo ()jJ 9' J~)( ~ il!er I u Page 12 of 12 Pages. blais.er 7/1/9~(jaz) ~ COMMONWEALTH OF PENNSYLVANIA ) ( ss: ) COUNTY OF DAUPHIN /'It ~G\S I &CdYtf - , and V , the testator and witnesses, respecti ly, hose names are signed to the attached or 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 purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of our knowledge, the testator was at that time eighteen years of age or older,.of sound mind and under no constraint or undue influence. (;~ 11-~~-;. llaatiA-rRJ E. ~BER'r BLAISD~ //_;? ~~, Witness [J I L c. ~ Q 1;)(1 9. I1cLfJ~f. /) Witness ' ~_ ( SUBSCRIBED, sworn to me by the above-na~testator appear above on ~I (p or affirmed, and acknowledged before and by the witnesses whose names , 1993. /~(tAJlt L- t~ \'~t Public Noliifi<11 ~)eaJ Slephanle L. (oafioi', Notal)' Public HallisbLII9, Di1\.r,:JI~in Counly My Conlflll<;sion E~pilBs Sept 26.1994 Mpllllwl, P~JI1l1s}'h'al1k1 A;Su.'i,.1tion of Nolalles - COIJICIL I, I~ l{obcI' Ill1lisdcll, ul"l)ilhhlllg, YOlk ('ullllly, I'clIlIsylvllllin, hcrcby dcclalc Ihi~, 10 be IllY sole codicil 10 lilY Lasl Will. ITEM I. Item III B. of my Will is hereby modified by removing paragraphs I and 2 of said Item III B. The relllaining provisions of Item III U. shall remain in eHecl. ITEM IJ. In all olher respects, I ralify and allinnthe terms of my aforesaid Will. IN WITNESS WHEREOF, [have set my hand and seal the 2.) day of Jv 1\ e 1998 ':"'L ~{!f'-l;~!11~_1:"(~L"1L~( (~\~ E. ROBERT BLAISDELL SIGNED, SEALED, PUBUSIIED, and DECLARED by the above testator, as and for the sole codicil to his last will, in the presence of us, who thereupon at his request, in his presence and in thc presence of each other, have hcrcunto subscribed our names as wi , ). /);~ ( .~tL(~ , ~.~ y~~~~ ,.~ . . .: .;:,./'. . .:;',c# /' ..#..... STATE or PENNSYLVANIA ) ) ) SS: COUNTY OF YORK We, E. ROBERT BLAISDELL, lJo I!. 0 V)t 'I l3A~,e V and \!1f<.611tJ/,f CII/HP6i.~LL ,thc Testator and thc witnesses, respectively, whosc namcs arc signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrumcnt as thc Second Codicil to his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in thc presence and hcaring of the Testator, signed the Second Codicil to his Last Will as witnesses and that to the best of our knowledge, the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ,~? i fr-Ce, 5- /Ji;u4c&f0 E. ROBERT BLAISDELL ~&d ~~ Witncss SUBSCRIBED, sworn to or affirmed and acknowledged before n~ by the Testator, and by the witnesses whose names appear above, this day - , 1999. lPG:I1Ic1l 185773 JlIly 22, 1999 (Notarial Seal) MARGARET C WOOD Notary Public, Slale of New York No.01W04641103 Qualified In Essex County Commission Expires July 31, ~O~ I, E. Robert BlaisLldl, or lJillsburg, York COllnty, Pcnnsylvania, hcrchy declare this tu bc thc Sccond Codicil to my Last Will. ITEM I. Itcm III n.3. uf my Will is hereby mudificd by changing "twenty-nine (29)" in the introductory clause to "twenty-five (25)". Hem III B.(o) is hcreby deleted in its entirety. The rcmaining provisions of Hem III B. shall remain in effect. ITEM II. In all other respects, I ratify and affirm the terms of my aforesaid Will. IN WITNESS WHEREOF, I have set my hand and seal the ~ day of (( (( (i In t~ ,1999. I c Z " lie. I \./. ~te.rt .' ~~LC('-t2~ E. ROBERT BLAISDELL SIGNED, SEALED, PUBLISHED and DECLARED by the above-named Testator, as and for thc Second Codicil to his Last Will, in the presence of us, who thereupon at his request, in his presence and in the presence of each other, have hereunto subscribed our namcs as witncsscs. l/L~~ ~ c_( '), I J q..ay( I _ ~-V Residing at tYU /n sA-, ,!XAr//t!Il) ~ . /f.-!t./ 1M 7cJ Joc~ 1~/w J $cJ....V~ )<<k ,~ (2 pJ Resid ing at '.. . j:;j>~:? ~. ...-...............,.,. '. ~...."'_';....,...".~.'... ',-.. .. ,., ^ .........____ 4 ..... COMMONWEALTII OF PENNSYLVANIA ) ( ss: COUNTY OF DAUPIIIN We, E. ROBERT BLAISDELL, and the testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn do hereby declare to the undersigned authority that the testator signed and executed the instrument as the sole codicil to his last will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the codicil as witness and that to the best of our knowledge, the testator was at that time eighteen years of age or older, of sound mind and tinder no constraint or undue influence. c- '/) l7,1' f c /e(7 ~rJ .<:.W,J,VvQ(j" E. ROBERT I3LAISDELL F-.) leA.!, ,. -:,' (.I f./-) Witness UJ 1\ r\ 'j\. '\. l 1/"'''; .........1 .J f\ //:'l~~ Witness ?~,u~. " ,,/ 0" ,\/ L /;'. ~IV-7' 1'/1)/.): ~ ,'),.._~ SUBSCRIBED, sworn to or affirmed, and acknowledged before me by the above-named testator and by the witnesses whose names appear above on 1998. Notary Public 2 - ... ----- .. , . . conlCIL I, E. n.OHERT HLAISI>ELL, ofDillshurg Borough, York County, Pennsylvania, declare this to be the Second Codicil to my Last Will and Testament, dated July 6, 1993. ITEM I: I herehy revoke the first paragraph of ITEM XV in its entirety and suhstitute the following: I nominate and appoint my wire, FRANCES E. BLAISDELL, as Executrix ofthis, my Will. In the event that she is unable or unwilling to serve as Executrix, I nominate and appoint RICHARD nOY AJIAN as Executor. I direct that my Executrix, or her successor, shall not be required to give bond. If, notwithstanding this direction, any bond is required by law, either by statute or by ruling of court, I direct no security be required thereon. I appoint the CITIZENS I3ANK as Trustee under this Will. ITEM 2: In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated July 6, 1993, and my First Codicil, dated ./une 25, 1998, together with this Second Codicil as and for my Last Will and Testament. IN 'VITNESS \VIIEIU~OF, I have hereunto set my hand and seal to this my Second Codicil to my Last Will and Testament, this .31<-1 day of ;11lJAc tf , 2004. 'v t ). >, fJ '1-) . I ,/ 'J "::.. f:' r,-r, (! !.-:{/})D'Jlll.; J E. Rohert Blaisdell SI(;NED, SEALED, l'UBLlSIIED ANI> DECLARED by E. nOBERT BLAISDELL, the above named Testator, as and 11.)1' the Second Codicil to his last Will and Testament dated ./uly 6, 1993, in the presence orus, who, in his presence, and ill the presence oreach other, have hereunto subscribed our names as witnesses. NAME <I;;;;;;;X:: I ADDRESS .e '7 7J dLJ./ft~~ E~P/7 if]. f'drfI! ~ SJ~ YOIl1L.P~ 17~G/