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HomeMy WebLinkAbout08-16-06 (3) REV 1500 lEX + (6-00) ~ W~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 6.1 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 0466 NUMBER I- Z W C W U W C i DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) i Faust, Benjamin R. III DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 05-17-2006 01-31-1925 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) REGISTER OF WILLS SOCIAL SECURITY NUMBER 209-09-0187 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~ >::~1Il (,)0:>:: wO-g J:lll..J (,)0-1Il 0- <( I 101 i 04. I ~6 09 8. Total Number of Safe Deposit Boxes o o o Original Return Supplemental Return 3. Remainder Retum (date of death prior to 12-13-<12) 4a. Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Povertv Credit (date of death between . 12-31-91 and 1-1->J5) Limited Estate 5. Federal Estate Tax Return Required Decedent Died Testate (Attach copy of VVII) Litigation Proceeds Received f- Z W C Z o 0- III W 0: 0: o (,) NAME James D. Bogar FIRM NAME (If applicable) Bogar & Hipp Law Offices , TELEPHONE NUMBER 717-737-8761 COMPLETE MAILING ADDRESS One West Main Street Shiremanstown, PA 17011 1. Real Estate (Schedule A) 2, Stocks and Bonds (Schedule B) (1) None OFFICIAL USE ONLY (2) None (3) None (4) None (5) 10,893.80 (6) None (7) 36,250.38 (8) 47,144.18 (9) 10,174.66 (10) 7,552.38 3, Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) z o i= :5 ::l l- ii: <I: u w 0:: 5, Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6, Jointly Owned Property (Schedule F) o Separate Billing Requested 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 0 Separate Billing Requested 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) (11 ) 17,727.04 29,417.14 0.00 12. Net Value of Estate (Line 8 minus Line 11) (12) 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) 29,417.14 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= <I: I- ::l 0- ::e o u >< <I: I- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 0.00 x .00 (15) 0.00 x .045 (16) 1,323.77 16,Amount of Line 14 taxable at lineal rate 29,417.14 x .12 (17) 17. Amount of Line 14 taxable at sibling rate 0.00 0.00 0.00 0.00 1,323.77 18. Amount of Line 14 taxable at collateral rate x .15 (18) (19) 19. Tax Due 120, D Copyright 2002 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00: Decedent's Complete Address: STREET ADDRESS 22 Greenspring Drive CITY Meehan icsbu rg I STATE PA I ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 1,323.77 66.19 Total Credits (A + B + C) (2) 66.19 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. (4) Check box on Page 1 Line 20 to request a refund 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) 1,257.58 1,257.58 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 No a. retain the use or income of the property transferred;................................................................................. r-- ~ b. retain the right to designate who shall use the property transferred or its income;.................................... I, i x i c. retain a reversionary interest; or.................................................................................................................. D IX! 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 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 contains a beneficiary designation?..................................................................................................................... ~ D 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. SIGNA RE OF PERSON RESP~IBLE FILING RETURN ADDRESS Mi el---~. u V 34 Ashley Drive '\ . , <....-.- Dillsburg, PA 17019 DATE y ~(\ U 6 ADDRESS DATE o ER THAN REPRESENTATIVE ADDRESS <Bl \ s-1c56 DATE One West Main Street Shiremanstown, PA 17011 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. 39116 (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 I='.S. 39116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 39116 (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. 39116 1.2) [72 P.S. 39116 (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. 39116 (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-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSY\. VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Faust, Benjamin R. III FILE NUMBER 21-06-0466 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 DESCRIPTION 1 Members First Checking - Account No. 189545-11; date of death value $1,553.62; Accrued Interest $0.00 VALUE AT DATE OF DEATH 1.553.62 2 Members First Savings - Account No. 189545-00; date of death balance $25.00; Accrued Interest $0.00 25.00 3 2000 Chrysler Sebring - Sold at private sale 6.000.00 4 Personal Property 500.00 5 Pennsylvania State Employe's Retirement System - May Retirement Payment 1.585.52 6 Ameriprise Annuity - Account No. 931030399154004 P/O; date of death value $1,229.66 1.229.66 TOTAL (Also enter on Line 5, Recapitulation) 10.893.80 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) ~lst MEMBERS 1st FEDERAL CREDIT UNION SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 189545 -00 12/10/1999 $25.00 $.00 $25.00 None CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 189545 -11 12/10/1999 $1,553.62 $.00 $1,553.62 None INDIRECT USED VEHICLE LOAN: Account Number/Suffix Date Loan Established Principal Balance at Date of Death Collateral Securing Loan Name of Co-Borrower 189545 -01 11/24/2003 $6,986.41 2000 Chrysler Sebring None 11. B_ER. S 1;JE,DERAL CREDIT UNION ~td<. tI/tiL Denise A. Wolfe ~ Insurance Services Supervisor Jun 30, 2006 Estate of: BENJAMIN R. FAUST, '" Date of Death: 05/17/2006 Social Security Number: 209-09-0187 5000 Louise Drive' POBox 40 . Mechanicsburg, Pennsylvania 17055 . (717) 697-1161 . www.members1st.org Ameriprise $ Financial IDS life Insurance Company RiverSource Funds Ameriprise Certificate Company Ameriprise Brokerage 70100 Ameriprise Financial Center Minneapolis, MN 55474 July 13, 2006 JAMES D BOGAR ONE WEST MAIN STREET SHIREMANSTOWN, PA 17011 Dear JAMES D BOGAR: We have received notification of BENJAMIN R FAUST's death. Please accept our condolences on your loss. The deceased's name appears on the following accounts. Account values as of 05/16/2006 are listed below. At the end of this letter, you will find a list of beneficiaries shown in our initial review of the accounts. We also request any information you may have that may facilitate our efforts to contact other beneficiaries on the accounts involving the deceased. IMPORTANT REMINDER: In accordance with various regulatory agencies, Ameriprise Financial Services will continue to mail monthlylquarterly statements for the deceased to the deceased's address of record. The only individual(s) granted authorization to change the address of the deceased and thus, redirect the mailing address of the statements, is the Executor(s) of the Estate of the deceased. Account Information Annuities - Post 1985 Account Number 931030399154004 Pia 931030399162004 Pia Ownership IRA - beneficiary designated IRA - beneficiary designated Annuities - Post 1985 Account Number 931030399154004 Pia 931030399162004 Pia Total Value $1229.66 $1225.80 The date of death values provided are for estate tax purposes and are not a value to be paid. Accounts may be subject to market fluctuation as governed by each product. Please note that the values indicated for any Life Insurance product(s) reflect the gross death benefit at date of death, not the cash value. Values for any proprietary mutual funds include accrued dividends as applicable. Values provided for brokerage products are manually calculated, and should be used as estimates only. The prices used to provide values are estimates obtained from outside sources believed to be reliable. Ameriprise Financial does not guarantee the values. Account Disposition Insurance and annuities are issued by IDS Life Insurance Company, an Ameriprise Financial company. Ameriprise Brokerage is provided by Ameriprise Financial Services, Inc, Ameriprise Financial Services, Inc. Member NASD. Ameriprise ~ Financial Account disposition is based on how an account is owned (the ownership type). The following information will help you understand the process that will be used to settle the accounts. Payout Annuity - Life Income - continuation of payments Account number 931030399154004 is an annuity in payout. The flIst payment was issued on 7/15/1992 and payments will continue according to the terms of the contract until 6/15/2007. Therefore, all payments between the date of death and the last payment date are now due to the named beneficiary/owner. The only option available to the beneficiary/owner is to continue to receive the payments (if greater than $20.00 per installment) until the last payment date. To continue payments, submit the requirements described in the Required Documents section of this letter. Payout Annuity Life Income - continuation of payments Account number 93103039916 5004 is an annuity in payout. The first payment was issued on 7/15/1992 and payments will continue according to the terms ofthe contract until 6/15/2007. Therefore, all payments between the date of death and the last payment date are now due to the named beneficiary/owner. The only option available to the beneficiary/owner is to continue to receive the payments (if greater than $20.00 per installment) until the last payment date. To continue payments, submit the requirements described in the Required Documents section of this letter. Required Documents In order to take appropriate steps to settle the accounts we will need these documents: Certified Death Certificate (For accounts: 931030399154004 P/O, 93103039916 2 004 P/O) The death certificate must be an original document that bears certification from the health department or local registrar and includes the cause of death. Death Claim Statement Form (33047V) (For accounts: 931030399154004 P/O, 931030399162004 P/O) To process a death claim on an annuity or life insurance account, we must receive a completed Insurance and Annuity Death Claim Statement form (33047V) from each claimant. A completed death claim statement must contain the deceased's client information and aCCOll.l1t !lumber, a completed claimant information section, and an acceptable mode of settlement. The form must also contain a Taxpayer Identification Number and withholding election. Failure to select a withholding election on an annuity requires mandatory 10% withholding which is forwarded to the IRS that we cannot refund. In addition, the claimant( s) must sign the form and their signature(s) must be witnessed by an Ameriprise Financial Services advisor or a notary. If any of this information is incomplete, the form will be returned. Certified Letters of Testamentary/Letters of Administration (estate) (For accounts: 931030399154004 P/O) This document confirms who is appointed as the legal representative of the estate. The document must be court certified and dated within 60 days of the date the corporate office receives it (In Iowa, Montana, and New York, letters must be dated within 180 days). Insurance and annuities are issued by IDS Life Insurance Company, an Ameriprise Financial company. Ameriprise Brokerage is provided by Ameriprise Financial Services, Inc. Ameriprise Financial Services, Inc. Member NASD. Ameriprise tl Financial Form W-9, Request for Taxpayer Identification Number and Certification (For accounts: 931030399154004 Pia) Rev. Rul. 84u73 and Reg. Section 301.6109-1 requires that the Taxpayer Identification Number (TIN) used to identify estates and trusts of decedents be an Employer Identification Number (EIN), rather than the Social Security Number of the deceased. If the legal representative( s) or trustee( s) chooses not to comply with this ruling, or if an EIN has not been assigned, a separate W -9 must be completed in addition to entering the TIN on the Death Claim Statement/Estate Settlement Form. Please contact us if you have any questions as you work through these difficult times, and once again, you have our sincerest sympathy. Thank you. Sincerely, Wendy Seipel Death Settlements Processing Team 70100 Ameriprise Financial Center Minneapolis, MN 55474 1-800-862-7919, Option 5, 1 Attachment: Beneficiary Information Insurance and annuities are issued by IDS Life Insurance Company, an Ameriprise Financial company. Ameriprise Brokerage is provided by Ameriprise Financial Services, Inc. Ameriprise Financial Services. Inc. Member NASD. Ameriprise ~ Financial Beneficiary Information We have the following beneficiaries on record for the deceased's accounts. Account Number: Designation: No record on file. 931030399154004 PIO Account Number: 931030399162004 PIO Designation: PRIMARY BENEFICIARY BETTY FAUST, SPOUSE m predeceased--- 100.00% SECONDARY BENEFICIARY ERIN L PURR Y TRACEY J PERRY EQUALLY, OR THE SURVIVOR GRANTIDAUGHTER GRANDDAUGHTER Insurance and annuities are issued by IDS Life Insurance Company, an Ameriprise Financial company. Ameriprise Brokerage is provided by Ameriprise Financial Services, Inc. Ameriprise Financial Services, Inc. Member NASD. R~v-1510' EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONIJVEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Faust, Benjamin R. III FILE NUMBER 21-06-0466 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 yes 1 M DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S TAXABLE EXCLUSION BER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. Allianz Annuity - Paid directly to named 35.024.58 35.024.58 beneficiaries, Michael J. Faust and Christa F. Perry Ameriprise Annuity - Account No. 93103039916 2 1.225.80 1.225.80 004 P/O; paid directly to named beneficiaries, Erin L. Perry and Tracey J. Perry TOTAL (Also enter on Line 7, Recapitulation) 36.250.38 ITE NUM 2 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Allianz Service Center PO Box 1122 Southeastern, PA 19398-1122 Allianz @) June 21,2006 JAMES D BOGAR ATTORNEY AT LAW ONE W MAIN ST SHIREMANSTOWN PA 17011 RE: Contract # DA733858 - BEN R FAUST III Dear Mr. Bogar: This is in response to the correspondence dated June 15, 2006. As requested, the death benefit value on May 17, 2006 was $35,024.58. Our records reflect Ben R. Faust, III as sole owner and annuitant of the above referenced contract. The contract has an effective date of December 11, 2000. I hope this information has been helpful. If you have any questions, please contact me at the Allianz Service Center. I may be reached at 800/624-0197, between 8:30 a.m. and 5:30 p.m., Eastern Time, or you may contact the Registered Representative, John E. Billet at 614-329-8825. Sincerely, ~~ Patricia Marino Customer Service Representative CC: JOHN E BILLET CC: CHRISTA PERRY BROWN Allianz variable products are issued by Allianz Life Insurance Company of North America, and in New York by AII,anz Life Insurance Company of New York, Home Office: New York, NY, and distributed by their affiliate Allianz Life Financial Senvices, LLC 5701 Golden Hills Drive, Minneapolis, MN 55416-1297. 800.542.5427 www.allianzlife.com Member NASD. Please send all correspondence to the Allianz Senvlce Center, PO Box 1122, Southeastern, PA 19398-1122. Rf'V-l15"1 EX+ (12-99) ~ ~ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Faust, Benjamin R. III Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0466 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 6,247.60 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid State Zip 2. Attorney's Fees Bogar & Hipp Law Offices 2,300.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees 140.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 1,487.06 TOTAL (Also enter on line 9, Recapitulation) 10,174.66 CoPyriflht (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Re'/-1502 EX+ (6-98) SCHEDULE H-A FUNERAL EXPENSES continued COMMONlNEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Faust, Benjamin R. III FILE NUMBER 21-06-0466 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Malpezzi Funeral Home 6.247.60 Subtotal 6.247.60 Copyri~lht (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EOX+ (6-98) SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONVv'EAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Faust, Benjamin R. III FILE NUMBER 21-06-0466 ESTATE OF ITEM NUMElER DESCRIPTION AMOUNT Pennsylvania State Employe's Retirement System - Partial Reimbursement of May 2006 Retirement Payment 687.06 1 2 RESERVES: - Cost to conclude administration of Estate including filing fee to PA Inheritance Tax Return and Inventory; preparation of Personal and Fiduciary Income Tax Returns 800.00 Subtotal 1.487.06 CoPyri9ht (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rav-1512 EX+ (6-98) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Faust, Benjamin R. III FILE NUMBER 21-06-0466 ESTATE OF Includa unraimburs&d medical expenses. VALUE AT DATE OF DEATH ITEM NUMBER DESCRIPTION 1 Chase Card Services - Final Bill 487.64 ~! Crystal Springs - Final Bill 43.28 ~l Kaplan's Careful Cleaners - Final Bill 35.05 4 Members 1st -Indirect Used Vehicle Loan - date of death loan balance $6,986.41 6.986.41 TOTAL (Also enter on Line 10, Recapitulation) 7,552,38 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER Faust, Benjamin R. III NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] FILE NUMBER 21-06-0466 ESTATE OF RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. Christa P. Brown 2040 Cedarpress Road Manheim, PA 17545 Daughter One-half of rest, residue and remainder Michael J. Faust 34 Ashley Drive Dillsburg, PA 17019 Son One-half of rest, residue and remainder Total 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) ~ ~ ~ ~ ../..,) ... ~ ~ JEagt 3IDfill &It.o Wtstamclt! OF BENJAMIN R. FAUST, III I, BENJAMIN R. FAUST, III, of Lower Allen Township, Cumberland County, Pennsylvania, make, pUblish and declare this as and for my Last Will and Testament, hereby revoking all other wills and Codicils heretofore made by me. FIRST: I give and bequeath my household furniture and furnishings, my personal effects, jewelry, clothing, automobiles and all other tangible personal property, including all insurance policies covering those items, to my wife, BETTY L. FAUST, provided she survives me by sixty (60) days; or, if she does not so survive me, to my son, MICHAEL J. FAUST, and my daughter, CHRISTA F. PERRY, to be divided between them equally as they may agree. SECOND: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, unto my wife, BETTY L. FAUST, provided she survives me by sixty (60l days. THIRD: Should my wife, Betty L. Faust, predecease me or die on or before the sixty-first (6lst) day following my death, I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my son, MICHAEL J. FAUST, and my daughter, CHRISTA F. PERRY, provided that should either child predecease me, I give and bequeath such child's share unto his or her issue per stirpes by representation, and if there be a failure of same, then I give and bequeath such deceased child's share to my surviving child as provided herein. I am specifically making no provision herein for my daughter, AMELIA K. McMULLIN, my son, BENJAMIN R. FAUST, IV, and my daughter, CHERYL ANN HAMILTON. FOURTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (e) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being ~ ::::~ed to, personal income, gift and estate or inheritance tax ~ ~ (H) To borrow money from themselves or others in order ~ to pay debts, taxes, or estate or trust administration expenses, (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. protect or improve any property held under my will, and for 2 investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. FIFTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the princi- pal of my residuary estate. SIXTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. SEVENTH: I nominate and appoint my wife, BETTY L. FAUST, Executrix of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said Betty L. Faust, I nominate and appoint my son, MICHAEL J. FAUST, Executor of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said Michael J. Faust, I nominate and appoint my daughter, CHRISTA F. PERRY, Executrix, of this, my Last will and Testament. I direct that my ~ ) ~ ~ Executor or Executrix, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal 3 to this, my Last Will and Testament, this :;l d day of ~~~ 1988. ~~SEAL) Faust, III Signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ( ';Luta/ j) b(J~ ~[,~~ Address Address 4