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Home My WebLink About02-24-06 The Law Office of MARIEu.E F. HAzEN Certified Elder Law Attorney* All Estate Planning and Elder Law Firm 2000 Linglestown Road Suite 202 Harrisburg, PA 17110 TEL: (717) 540-4332 FAX: (717) 540-4313 www.hazenelderlaw.com Marlelle F. Hazen, JD, CELA * Jeta C. Combs, Paralegal Jessica A. Holland, Paralegal Catherine M. Semon, Paralegal Kim M. Smith, Office Administrator February 22, 2006 CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 '; "-) .;""-,,) f_-) (.I"\ "' , Re: Estate of Joseph Lesniak File No. 21-05-0703 Inheritance Tax Return f'.,,) -u - , To: The Register of Wills: Enclosed for filing please find the original and one copy of the above-reference6-:; Inheritance Tax Return and Inventory, along with a copy of the first page of the Inheritance Tax Return. Please date stamp the first page of the return and a copy of the Inventory and return them to my office in the enclosed self-addressed envelope. Also enclosed are two checks, one in the amount of $67,293.15 for the inheritance tax owing and the other in the amount of $30.00 for payment of the filing fees associated with the return and the Inventory If you have any questions or require any additional information, please do not hesitate to contact me. Enclosures cc: Dee Stuebner, Executrix .Certi{ied Elder Law Attorney by the National Elder Law Foundation as authorized by the Pennsylvania Supreme Court REV-l'500 EX . (6-00) I- Z W C W o W C COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) Jose h Lesniak DATE OF DEATH (MM-DD-Year) REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DATE OF BIRTH (MM-DD-Year) 06/29/2005 12/16/1922 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAl) w !.( lIl:-CIl oO::lIl: wO.o zOO 00::...J 8:10 c( IX] 1. Original Retum o 4. Limited Estate IX] 6_ DecedentDied Testate (Allach copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (date of dealll al\er 12-12-82) o 7. Decedent Maintained a Living Trust (Allach copy olTrust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) COP FILE NUMBER 2 1 -0 5 0 7 0 3 ""COUNiY"CoDE -YEAR- - - NuM'iiER- - SOCIAL SECURITY NUMBER 1 84- 2 0 - 2 2 9 5 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3.RemainderRetum (dateofdealllpliortn12-13-82) o 5. Federal Estate Tax Retum Required .L 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Allach Sch 0) I- Z W o z o 0. CIl W 0:: 0:: o o NAME Marielle F. Hazen FIRM NAME (If Applicable) Law Office of Marielle F. Hazen TELEPHONE NUMBER 717-540-4332 COMPLETE MAILING ADDRESS 2000 Linglestown Road, Suite 202 Harrisbur 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. JoinUy Owned Property (Schedule F) (6) o 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 Decedent Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) z o t= :5 ~ l- ii: c( o w ~ 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o t= t! ~ D.. ~ o o >< t! 15. Amount of Line 14 taxable at the spousal tax l'llte, 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 PA 17110 OFFIC~~. USE ONLY 191,539.40 () , I 418,247.84 \..,0 (8) 609,787.24 49,383.26 619.33 (11) (12) (13) 50,002.59 559,784.65 82,528.24 (14) 477,256.41 X _(15) 0.00 0.00 X _(16) 0.00 143,176.92 X .12 (17) 17,181.23 334,079.49 X .15 (18) 50,111.92 (19) 67,293.15 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Com Jete Address: STREET ADDRESS 1700 Market Street CITY Camp Hill Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount STATE PA ZIP 17011 (1 ) 67,293.15 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + 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 Une 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 67,293.15 67,293.15 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... D 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ D 00 c. retain a reversionary interest; or ...................................................................................................... D 00 d. receive the promise for life of either payments, benefits or care? ............................................................. D 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.. ..................... ........ ......................... ........ ...... ........... .............. D 00 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. D 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... D 00 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 peljury. I declare that I have examined this return, includinQ accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of other than the personal representative is based on all Information of which preparer has any knowledge. SIGNATURE F ERS RESPONSIBLE FOR FILING RE J ATE So 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. ~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 exemot 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)]. 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 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)). A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX + (6-98) *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joseph Lesniak FILE NUMBER 21 05 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0703 ITEM NUMBER 1. DESCRIPTION Wachovia GNMA Pass Thru Pool Gov't Securities Acct#5156-8894 2. Wachovia Evergreen Bond CLB Acct#5156-8894 3. Eaton Vance Gov't Obligation Fund Class B Acct#5019155869 4. Edward Jones Investment Acct. Acct#896-09193-1-7 5. I Bonds See attached Inventory VALUE AT DATE OF DEATH 3,173.98 15,264.59 26,251.00 94,144.91 52,704.92 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 191 539.40 REV-15G8 EX + (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joseph Lesniak FILE NUMBER 21 05 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 Checking Acct#1000613831908 2. Wachovia CD#24741204145278 3. Wachovia CD#247402092234989 4. M& T Bank Checking Acct#950201922 5. M& T Bank CD#031 003913389324 6. Community Banks Checking Acct#4800396609 7. Community Banks CD#4800396630 8. Community Banks CD#4800396631 9. Community Banks CD#4800396632 10. Community Banks CD#319153575 11. PNC Bank Checking Acct#50-0091-1894 12. PNC Bank CD#31100211360 13. PNC Bank CD#31600261144 14. PNC Bank CD#31100219325 15. PNC Bank CD#31700218150 16. PNC Bank CD#31200219291 0703 VALUE AT DATE OF DEATH 8,887.28 11,496.31 11,101.78 1,388.53 100,177.83 1,841.52 35,088.51 17,783.01 5,863.22 5,167.76 469.70 11,026.44 2,009.71 6,014.07 6,473.77 14,554.34 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 418247.84 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Joseph Lesniak Decedent's Name Page 1 21 05 0703 File Number Schedule E - Cash, Bank Deposits, & Misc. Personal Property ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 17. Sovereign Bank 4,016.64 Checking Acct#1 051 084156 18. Sovereign Bank 31,538.10 CD#0355000 167 19. Sovereign Bank 36,622.77 CD#0355004375 20. Sovereign Bank 11,872.08 CD#0355026600 21. Sovereign Bank 13,082.83 CD#1055300196 22. Sovereign Bank 5,973.07 CD#1055324261 23. Fulton Bank 3,055.32 Checking Acct#1219-31699 24. Fulton Bank 13,290.91 CD#012-0156475 25. Fulton Bank 25,638.24 CD#012-0156522 26. Fulton Bank 5,052.27 CD#012-0170868 27. Fulton Bank 15,201.61 CD#012-0170915 28. Fulton Bank 12,049.39 CD#012-0220247 29. Community Bank 147.51 Interest Income deposited to checking 7/11/05 30. Patriot News 104.90 Refund 31. Wachovia Securities 484.56 SUBTOTAL SCHEDULE E 178,130.20 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Joseph Lesniak Decedent's Name Page 2 21 05 0703 File Number Schedule E - Cash, Bank Deposits, & Misc. Personal Property ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 32. M& T Bank 294.27 Interest Pmt 33. AARP 19.67 Refund 34. Cash 309.00 35. Eaton Vance 133.34 Dividend 36. Wachovia Securities 17.58 Interest SUBTOTAL SCHEDULE E 773.86 GRAND TOTAL SCHEDULE E $ 418,247.84 REV-1511 EX + (12-99) '* SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joseph Lesniak FILE NUMBER 21 05 0703 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Chowka Funeral Home 6,865.00 2. Beverly Flower Shop 185.50 3 Fishers Boston Seafood - Funeral Reception 361.49 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Dolores Stuebner 21,293.62 Social Security Number(s)/EIN Number of Personal Representative(s) 159-32-6501 Street Address 1819 Salem Road City Reading State P A Zip 19610 Year(s) Commission Paid: 2006 2. AttomeyFees Marielle F. Hazen 19,733.27 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills - Open Probate & Shorts 520.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. Cumberland Law Journal 75.00 8. The Sentinel 115.25 9. Dolores Stuebner - Tolls/Parking/Mileage 234.13 TOTAL (Also enter on line 9, Recapitulation) $ 49 383.26 (If more space is needed, insert additional sheels of the same size) REV-1512 EX + (6-98) *' SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joseoh Lesniak FILE NUMBER 21 05 Include unreimbursed medical expenses. 0703 VALUE AT DATE OF DEATH ITEM NUMBER DESCRIPTION 1. Moffitt Heart & Vascular Group Medical Bill 2. Pinnacle Health Emergency Medical Bill 3. Cumberland Apothecary RX Pharmacy Charges 4. Community Life Team Medical Bill 5. Hal Fineburg, MD Medical Bill 6. Manor Care 7. Community Bank Check#1034 posted 7/11/05 8. Cardiology Medical Bill 9. Wachovia Records Fee 27.61 77 .46 302.06 99.23 64.20 12.00 10.00 1.77 25.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 619.33 ."'-M '" >'_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Lp~niak 21 Ofi 0703 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pndude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. John Lesniak Sibling 2203 Bernville Road 20% Reading, PA 19601 2. Helen Shicora Sibling 400 Woodland Avenue 10% New Cumberland, PA 17070 3. George Seach Collateral 125 Green Valley Drive 3% Palmerton, PA 18071 4. Michael Seach, Jr. Collateral 1660 East 900 S. #27 3% Clearfield, UT 84015 5. Gregory Seach Collateral 174 St. Mary's Avenue, #R-1 3% Staten Island, NY10305 6. Beatrice Wallace Collateral 8070 W. Russell Road #1087 3% Las Vegas, NV 89113 7. Joan Wiegand Collateral 2852 Manzanilla Way 3% Las Vegas, NV 89128 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 TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Crozer Chester Medical Center - 5% of Residuary Estate 20,632.06 One Medical Center Blvd, Chester, PA 19013 2. Wills Eye Foundation Development - Hospital - 5% of Residuary Estate 20,632.06 840 Walnut Street, Suite 1524, Philadelphia, PA 19107 3. Ukrainian Catholic Church - 5% of Residuary Estate 20,632.06 303 N. Shamokin Street, Shamokin, PA 17872 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 82 528.24 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Joseph Lesniak Decedent's Name Page 3 21 05 0703 File Number Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not list Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8. Rosemarie Vicianza Collateral 802 Park Street, Apt 83 3% Grinnel, IA 50112 9. Harriet Gati Collateral 16 Swan Lane 3% Hollidaysburg, PA 16648 10. Irene Lesniak Collateral 700 W. 3rd Street 9% Mt. Carmel, PA 17851 11. Alvin Reeder Collateral 1105 W. Independence Street 2.67% Coal Township, PA 17866 12. Bell Reeder, General Delivery Collateral 20 W. Sunbury Street 2.67% Snydertown, PA 17877 13. Elrica Swank Collateral 355 Clark Road 2.67% Snydertown, PA 17877 14. Luann Schleig Collateral 1001 W. Montgomery Street 3% Coal Township, PA 17866 15. Rhea Seach Collateral 125 Green Valley Drive 3% Palmerton, PA 18071 16. Tanya Brede! Collateral 323 High Street 3% Clinton, PA 15026 17. Melva Lesniak Collateral 2022 Main Street, Box 118 3% Centerpoint, PA 19516 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Joseph Lesniak Decedent's Name Page 4 21 05 0703 File Number Schedule J - Beneficiaries - 2B B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 4. St. Ann's Byzantine Catholic Church - 5% of Residuary Estate 5408 Locust Lane, Harrisburg, PA 17109 20,632.06 SUBTOTAL SCHEDULE J-2B 20,632.06 Savings Bond Calculator Vollue As Of 06/2005 1- Bond Info Series Denomination I Bonds $200 Results # Bonds 11 Total Price $49,700.00 Total Interest $3,004.92 Issue Serial Number Date Series Denom Issue Price R002676539I 08/2003 I $200 $200.00 D002408306I 08/2003 I 500 500.00 M004959584I 07/2003 1 1,000 1,000.00 M0049595861 07/2003 I 1,000 1,000.00 M0049595851 07/2003 I 1,000 1,000.00 M005105047I 08/2003 I 1,000 1,000.00 V001923041I 08/2003 1 5,000 5,000.00 X0018007569I 07/2003 I 10,000 10,000.00 X001807570I 07/2003 I 10,000 10,000.00 XOO 170 13081 0512003 I 10,000 10,000.00 _1_ViewingBonds2-11 lelfend Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty MA Matured and Not Earning Interest Please rate this service. j Page 1 of 1 Savinc CALCU 1- Serial Num ber Issue Date I Total Value $52,704.92 YTDIDl $930. Interest Value Interest Next Final Rate Accrual Maturit: $11.12 $211.12 3.77% 071200508/203: 27.80 527.80 3.77% 0712005 08/203: 58.80 1,058.80 3.77% 0712005 07/203: 58.80 1,058.80 3.77% 0712005 07/203: 58.80 1,058.80 3.77% 0712005 07/203: 55.60 1,055.60 3.77% 07/2005 08/203: 278.00 5,278.00 3.77% 0712005 08/203: 588.00 10,588.00 3.77% 07/2005 07/203: 588.00 10,588.00 3.77% 0712005 07/203: 656.00 10,656.00 4.70% 07/2005 OS/203: (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator o o ["-~Y!tml\~,Y-~ . . J [ R~et I http://wwws. publicdebt. treas.gov IBC/SBCPrice 9/6/2005 FILE COpy LAST WILL AND TESTAMENT OF .JOSEPH LESNIAK I, .JOSEPH LESNIAK, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise and bequeath my tangible personal property in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. To the extent no such memorandum is found, or all of my tangible personal property is not disposed of pursuant thereto, my tangible personal property shall be added to my residuary estate and pass under Article IV hereof. Article IV All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath according to the following schedule: A. FIVE PERCENT (5OJo) of my estate to CROZER CHESTER MEDICAL CENTER, or its successor(s), of Chester, Pennsylvania, to be used for the treatment of children; B. FIVE PERCENT (5OJo) of my estate to WELLS EYE HOSPITAL, or its successor(s), of Philadelphia, Pennsylvania, to be used for the treatment of children; C. FIVE PERCENT (5OJo) of my estate to UKRANIAN CATHOLIC CHURCH, or its successor(s), ofShamokin, Pennsylvania, to be used at their discretion; D. FIVE PERCENT (5%) of my estate to ST. ANN'S BYZANTINE CATHOLIC CHURCH, or its successor(s), of Harrisburg, Pennsylvania, to be used at their discretion; E. TWENTY PERCENT (20%) of my estate to my brother, JOHN LESNIAK. of Reading, Pennsylvania. In the event JOHN LESNIAK predeceases me or fails to survive my death by thirty (30) days, I give his share of my estate to his wife, CATHERINE LESNIAK, of Reading, Pennsylvania. In the event CATHERINE LESNIAK predeceases me or fails to survive my death by thirty 2 (30) days, I give JOHN LESNIAK's share of my estate to his surviving children, Per Capita; F. TEN PERCENT (10%) of my estate to my sister, HELEN SmCORA, of New Cumberland, Pennsylvania. In the event HELEN SmCORA predeceases me or fails to survive my death by thirty (30) days, I give her share of my estate as follows: 1. One-Third (113) of HELEN SmCORA's share to her son, STEPHEN SHICORA; 2. Two-Thirds (213) of HELEN SHICORA's share to be distributed pro rata to my other surviving beneficiaries; G. TWENTY-ONE PERCENT (21%) of my estate to be equally divided between the following surviving children of my deceased sister, ROSE SEACH: 1. GEORGE SEACH, of Palmerton, Pennsylvania, Per Capita; 2. MICHAEL SEACH, JR., of Clearfleld, Utah, Per Capita; 3. GREGORY SEACH, of Staten Island, New York, Per Capita; 4. BEATRICE WALLACE, of Las Vegas, Nevada, Per Capita; 5. JOAN WIEGAND, of Las Vegas, Nevada, Per Capita; 6. ROSEMARIE VICINANZA, of Grinnel, Iowa, Per Capita; and 7. HARRIET GA TI, of Hollidaysburg, Pennsylvania, Per Capita; H. NINE PERCENT (90/0) of my estate to my deceased brother, RUDOLPH LESNIAK's wife, IRENE LESNIAK. In the event IRENE LESNIAK predeceases me or fails to survive my death by thirty (30) days, I give her share 3 of my estate to RUDOLPH LESNIAK's surviving children, in equal shares, Per Capita; I. EIGHT PERCENT (8%) of my estate to my deceased sister, MARIE REEDER's following children, in equal shares: 1. ALVIN REEDER, of Shamokin, Pennsylvania, Per Capita; 2. BELL REEDER, of Shamokin, Pennsylvania, Per Capita; and 3. ELRICA SWANK, ofSnydertown, Pennsylvania, Per Capita; J. THREE PERCENT (3%) of my estate to my deceased brother, NICHOLAS LESNIAK's daughter, LUANN SCHLEIG, of Coal Township, Pennsylvania, Per Capita; K. THREE PERCENT (3%) of my estate to my nephew, GEORGE SEACH's wife, RHEA SEACH, of Palmerton, Pennsylvania, Per Capita; L. THREE PERCENT (3%) of my estate to my nephew, GEORGE SEACH's daughter, TANYA BREDEL, Per Capita; and M. THREE PERCENT (30/0) of my estate to my deceased nephew, JOHN LESNIAK, JR.'s wife, MELVA LESNIAK, Per Capita. The share of any of the above listed beneficiaries who fail to survive my death by thirty (30) days and who are to receive their share on a per capita basis shall be distributed to my surviving beneficiaries pro rata according to the above listed terms. Article V I nominate, constitute and appoint my niece, DOLORES M. STUEBNER, of Reading, Pennsylvania, as Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and 4 appoint my brother, JOHN LESNIAK, of Reading, Pennsylvania, as successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind, in like or in unlike shares, and to file any qualified disclaimer I could have filed if living. My Executrix or successor Executor shall receive reasonable compensation for services rendered to my estate. Article VI In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary , (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, 5 (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and G) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, JOSEPH LESNIAK, hereby set my hand to this my Last Will and Testament, on 6k 3 ,2003, at Harrisburg, Pennsylvania. ~~ JOSEP ESN ~ .. In our presence, the above-named JOSEPH LESNIAK signed this and declared this to be his Last Will and Testament and now at his request, in his presence, and in the presence of each other, we sign as witnesses. Address c!6tx/L'ja./nu.. ~ lJ{a:yl j)p "IN blliy/'>yj&5 -f1JU( Ra, ~c3' 1* /7/10 6 I, JOSEPH LESNIAK, Testator, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and Acknowledged before me by JOSEPH LESNIAK, the Testator on to/3 ,2003. f ~~ Notary IC ~ :f~/h~ J PH SNIAK Notarial Seal Marlelle F. Hazen, Notary Public City of Harrisburg. Daupbin County My Commission Bxpires Sept. 23, 2006 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute this instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and SUklbed to befOre~ by I I} I --d!l . , P--. and Je s.s; . II, . lit nrf witnesses, on In) S- f , 2003. ~ o Public Notarial Seal Mariellc F. Hazen, Notli!r Public City of Harrisburg, Dauphin County My Commission Expires Sept. 23. 2006 7 . - CUMBERLAND COUNTY REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA INVENTORY Estate of Joseph Lesniak No.21 05 0703 also known as , Deceased Date of Death 6/29/2005 Social Security No. 184202295 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Marielle F. Hazen Dolores Stuebner I.D. No.: 68003 Address: 2000 LinQlestown Road, Suite 202 HarrisburQ Telephone: 717-540-4332 Dated PA 17110 Description Wachovia GNMA Pass Thru Pool Gov't Securities Acct#5156-8894 Value 3,173.98 Wachovia Evergreen Bond CLB Acct#5156-8894 15,264.59 Eaton Vance Gov't Obligation Fund Class B Acct#5019155869 26,251.00 Edward Jones Investment Acct. Acct#896-09193-1-7 94,144.91 I Bonds 52,704.92 Wachovia Checking Acct#1000613831908 8,887.28 Total (Attach Additional Sheets if necessary) ,) h : I i,:d /, -;-1 . ..."......-..... l 609,787.24 . v :.j .:.~ -' '" ",.J NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Joseph Lesniak Description of Inventory Wachovia CD#24741204145278 Wachovia CD#24 7 402092234989 M& T Bank Checking Acct#950201922 M& T Bank CD#031 003913389324 Community Banks Checking Acct#4800396609 Community Banks CD#4800396630 Community Banks CD#4800396631 Community Banks CD#4800396632 Community Banks CD#319153575 PNC Bank Checking Acct#50-0091-1894 PNC Bank CD#31100211360 PNC Bank CD#31600261144 PNC Bank CD#31100219325 PNC Bank CD#31700218150 Description Continuation of Inventory Page 1 Subtotal $ 21 Value 05 0703 11,496.31 11,101.78 1,388.53 100,177.83 1,841.52 35,088.51 17,783.01 5,863.22 5,167.76 469.70 11,026.44 2,009.71 6,014.07 6,473.77 215,902.16 Continuation of Inventory Joseph Lesniak 21 05 0703 PaQe 2 Description of Inventory Description Value PNC Bank CD#31200219291 14,554.34 Sovereign Bank Checking Acct#1 051 084156 4,016.64 Sovereign Bank CD#0355000167 31,538.10 Sovereign Bank CD#0355004375 36,622.77 Sovereign Bank CD#0355026600 11,872.08 Sovereign Bank CD#1055300196 13,082.83 Sovereign Bank CD#1055324261 5,973.07 Fulton Bank Checking Acct#1219-31699 3,055.32 Fulton Bank CD#012-0156475 13,290.91 Fulton Bank CD#012-0156522 25,638.24 Fulton Bank CD#012-0170868 5,052.27 Fulton Bank CD#012-0170915 15,201.61 Fulton Bank CD#012-0220247 12,049.39 Community Bank Interest Income deposited to checking 7/11/05 147.51 Subtotal $ 192,095.08 Continuation of Inventory Joseph Lesniak 21 05 0703 Page 3 Description of Inventory Description Value Patriot News Refund 104.90 Wachovia Securities 484.56 M& T Bank Interest Pmt 294.27 AARP Refund 19.67 Cash 309.00 Eaton Vance Dividend 133.34 Wachovia Securities Interest 17.58 Subtotal $ 1,363.32 609,787.24 Grand Total $ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT STUEBNER DOLORES 1819 SALEM ROAD READING, PA 19610 ____u__ fold ESTATE INFORMATION: SSN: 184-20-2295 FILE NUMBER: 2105-0703 DECEDENT NAME: LESNIAK JOSEPH DATE OF PAYMENT: 02/24/2006 POSTMARK DATE: 02/23/2006 COUNTY: CUMBERLAND DATE OF DEATH: 06/29/2005 REMARKS: CHECK# 116 SEAL ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID: INITIALS: MG RECEIVED BY: REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 006371 AMOUNT -------- I $67,293.15 I I I I I I I I $67,293.15 GLENDA FARNER STRASBAUGH REGISTER OF WILLS :ttrlt\:l ~ E.:3 3. c:D 0 ~~c ~ t\:lJg ~ ro tJ> ~ 5" - :;; -.] ::l ....... o 6' ~ 0. ~ i;l o ~ ~ i '< 0 a a; E;' ~ ~ ~s. f (3 c_ ...,J 0 0 ~ c< -i:" - - \ I:-' '- I:-' - ,_J Ir - \,.,r',l 0 - OQO;U - (,--... - W:JCCD 0 ;;;;;;;;;;;;;;; :. CD 3 <9. 0 - - ~OO"!e. 0 CDoCDCD In - ~ C:!...., - - ""'O;:+Wo I:-' - )>::r:J- W oa.~ 0> ;;;;;;;;;;;;;;; ~ C 0 -. In iiiiiiiiiiiiiii ......eno= - cCDcen Ir - ~(j):J ..J] - (;.).Q ~ ..J] - 550 ..J] ;;;;;;;;;;;;;;; ..., 0 CD C ;:+ ::r 0 C en CD DO r.).' "".:11 1",It.1 I"FI () ClI :s:: ",,,~,, ~ ,,,,,,,' r (,;W11i