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Home My WebLink About06-28-06 (2) REV-1500 EX (6-00) OFFIClAL USE ONLY COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER --lL COUNTY CODE -9L OOli___ YEAR NUMBER I- Z W C W o w c DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) L decker Gertrude DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 1/9/2006 3/26/1917 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) M SOCIAL SECURITY NUMBER 155-15-1.050 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ~~Ul ult:~ wD.U J:OO ult:...J D.r:ll D. <( [i] 1. Original Return o 4. Limited Estate [i] 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Return 0 3. Remainder Return (date of death prior 1012-13-82) o 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required o 7. Decedent Maintained a living Trust (Attach copy of Trust) L 8. Total Number of Safe Deposit Boxes o 10. Spousal Poverty Credit (date of death between 12.31-91 and 1.1.95) D 11. Election to tax under Sec. 9113(A) (Attach SohO) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS .... Z UJ C Z o a.. Ul UJ ~ ~ o <.J ire One S. Market Square Rhoads & Sinon LLP TELEPHONE NUMBER P. O. Box 1146 717-233-5731. Harrisburg, PA 17108 1. Real Estate (Schedule A) z o i= :5 ::I l- ii: <( o w a::: 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 0.00 1,462,995.85 0.00 0.00 38,704.14 0.00 OFFiCIAL USE ONLY (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (4) (5) 78,000.00 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (8) 11,103.18 1,579,699.99 10. Debts of Decedent, Mortgage Liabilities, & Liens (Sct1edule I) (10) 9,568.55 11. Total Deductions (total Lines 9 & 10) (11) 20,671.73 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 1,559,028.26 0.00 (12) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 1,559,028.26 15. Amount of Line 14 taxable at the spousal tax Z rate, or transfers under Sec. 9116 (a)(1.2) o i= <( 16. Amount of Line 14 taxable at lineal rate I- ::J ~ 17. Amount of Line 14 taxable at sibling rate o U 18. Amount of Line 14 taxable at collateral rate )( ~ 19. Tax Due 20.0 0.00 x .0 ~(15) x .0 ~(16) x .12 (17) x .15 (18) (19) 0.00 70,156.27 0.00 1,559,028.24 0.00 0.00 0.00 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 70,156.27 > > . BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W46451.000 Decedent's Complete Address: SlREET ADDRESS 210 Biq Sorina Road Cumberland County CI1Y Newville I STA.TE PA 1~;24l- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 70,156.27 0.00 65,000.00 3,421.05 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 68,421. 05 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1,735.22 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Pa able to: REGISTER OF WILLS, AGENT 1,735.22 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 . Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. [XJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or hE!r death? 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 [iI IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No D D D D [j UJ Ul Ul o [Jg LE FOR FILING RE1URN ( Dj3 r;: '2:>k{ , C/O RHOADS & SINON LLP, PO BOX 1146 1l!ffrTPj:E-.ENTAWE ESS RHOADS & SINON LLP, PO BOX 1146 HARRISBURG, PA 17108 D~ ( 'l)!i:l HARRISBURG, P1~ 17108 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 PS 99916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (Ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The 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 IJse of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in '12 P.S. 9 9116(1.2) [72 P.S. 9 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use ofthe 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. 3W4646 1.000 REV-1503 EX + (6-98) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Gertrude M. Lydecker 21 06 0076 All property jointly-owned with right of survivorship must be disclosed on Schedulle F. ITEM NUMBER 1. 400 Shares 3M CO COM CUSIP: 88579Y101 DESCRIP1l0N VALUE AT DATE OF DEATH 31,658.20 2 1,000 Shares ARTESIAN RESOURCES CORP CL A NASDAQ - Industrial CUSIP: 043113208 29,335.00 3 50,000 Par BA MTG SECS INC 2004-3 Mat: 04/25/2034 6.000% Fact: 0.09139926 Financial Times Interactive Data CUSIP: 05949AAH3 Interest accrued to 1/9/2006 4,556.80 6.09 4 500 Shares BANK OF AMERICA CORPORATION COM CUSIP: 060505104 23,332.50 5 1,404 Shares BELL SOUTH CORP COM CUSIP: 079860102 39,382.20 6 75,000 Par BETHLEHEM PA AREA SCH DIST G.O. SCH Mat: 09/01/2013 5% Financial Times Interactive Data CUSIP: 087365ML3 Interest accrued to 1/9/2006 76,999.50 1,333.33 7 1,000 Shares BRISTOL MYERS SQUIBB CO COM CUSIP: 110122108 Dividend accrued on 1/9/2006 22,690.00 280.00 8 45,000 Par BUCKS CNTY PA G.O. BDS Mat: 05/01/2014 5% Financial Times Interactive Data CUSIP: 118565QB9 Interest accrued to 1/9/2006 46,408.05 425.00 Total from continuation schedules 1,186,589.18 TOTAL (Also enter on line 2, Recapitulation) $ 1,462,995.85 _ 3W48961.000 (If more space is needed, insert additional sheets of the same size) Estate of: Gertrude M. Lydecker 155-16-1050 Schedule B (Page 2) Item No. Description Value at Date of Death 9 1,000 Shares CISCO SYS INC COM NASDAQ - Industrial CUSIP: 17275RI02 19,015.00 10 90,000 Par COCALICO SCH DIST PA LANCASTER G.O. BDS Mat: 02/15/2013 5% Financial Times Interactive Data CUSIP: 191258JZ6 Interest accrued to 1/9/2006 93,133.80 1,800.00 11 500 Shares COMCAST CORP NEW CL A NASDAQ - Industrial CUSIP: 20030NI0l 13,585.00 12 2,500 Shares EXXON MOBIL CORP COM CUSIP: 30231GI02 148,925.00 13 25,000 Par FEDERAL NATL MTG ASSN MTN Mat: 01/12/2024 6% Government/Agency (Dealer Quotations) CUSIP: 3136F4P99 Interest accrued to 1/9/2006 24,660.16 737.50 14 50,000 Par FHLMC REMIC SERIES 2610 Mat: 07/15/2024 5.500% Fact: 0.40654198 Financial Times Interactive Data CUSIP: 31393QXY3 Interest accrued to 1/9/2006 20,156.35 24.80 15 3,000 Par FHLMC REMIC SERIES 2618 Mat: 05/15/2033 5.000% Fact: 0.36171522 Financial Times Interactive Data CUSIP: 31393QUX8 Interest accrued to 1/9/2006 1,049.49 1.21 16 50,000 Par FHLMC REMIC SERIES 2864 Mat: 09/15/2034 5.000% Fact: 0.78570953 Financial Times Interactive Data CUSIP: 31395FYK4 Interest accrued to 1/9/2006 39,051.34 43.14 Total (Carry forward to main schedule) 362,182.79 Estate of: Gertrude M. Lydecker 155-16-1050 Schedule B (Page 3) Item No. Description Value at Date of Death 17 25,000 Par FHLMC REMIC SERIES 2915 Mat: 01/15/2035 5.000% Fact: 0.60767579 Financial Times Interactive Data CUSIP: 31395LEW7 Interest accrued to 1/9/2006 14,936.22 16.87 18 15,000 Par FHLMC REMIC SERIES 2959 Mat: 04/15/2035 5.500% Fact: 0.72623992 Financial Times Interactive Data CUSIP: 31395RF45 Interest accrued to 1/9/2006 10,796.10 13.22 19 10,000 Par FHLMC REMIC SERIES 3046 Mat: 10/15/2035 5.000% Fact: 0.9832445 Financial Times Interactive Data CUSIP: 31396CQY9 9,586.63 20 75,000 Par FHLMC REMIC SERIES 3064 Mat: 10/15/2034 5.750% Fact: 0.97881291 Financial Times Interactive Data CUSIP: 31396ER65 Interest accrued to 1/9/2006 73,548.25 94.02 21 13,000 Par FNMA REMIC TRUST 2003-86 Mat: 09/25/2033 6.000% Fact: 0.4528738 Financial Times Interactive Data CUSIP: 31393EJ42 Interest accrued to 1/9/2006 5,910.79 7.87 22 500 Shares GENERAL ELECTRIC CO COM CUSIP: 369604103 Dividend accrued on 1/9/2006 17,667.50 125.00 23 50,000 Par GNMA PASS-THRU X SINGLE FAMILY Mat: 11/15/2023 7.000% Fact: 0.08997956 Financial Times Interactive Data CUSIP: 36204EWM5 Interest accrued to 1/9/2006 4,766.78 33.35 Total (Carry forward to main schedule) 137,502.60 Estate of: Gertrude M. Lydecker 155-16-1050 Schedule B (Page 4) Item No. Description Value at Date of Death 24 25,000 Par GNMA PASS-THRU X SINGLE FAMILY Mat: 12/15/2022 7.500% Fact: 0.02851232 Financial Times Interactive Data CUSIP: 36224KRU5 Interest accrued to 1/9/2006 762.92 5.69 25 19,000 Par GNMA REMIC TRUST 2001-1 Mat: 02/20/2031 6.500% Fact: 0.43722921 Financial Times Interactive Data CUSIP: 383739DB2 Interest accrued to 1/9/2006 8,564.72 12.01 26 25,000 Par GNMA REMIC TRUST 2005-16 Mat: 11/20/2033 5.000% Fact: 0.98455042 Financial Times Interactive Data CUSIP: 38374KWN9 Interest accrued to 1/9/2006 23,758.43 27.42 27 20,000 Par GNMA REMIC TRUST 2005-54 Mat: 07/20/2035 5.000% Fact: 0.96097623 Financial Times Interactive Data CUSIP: 38374LVX6 Interest accrued to 1/9/2006 18,904.32 21. 43 28 100 Shares ILLINOIS TOOL WKS INC COM CUSIP: 452308109 Dividend accrued on 1/9/2006 9,000.50 33.00 29 20 Shares IMATION CORP COM CUSIP: 45245A107 922.20 30 500 Shares INTEL CORP COM NASDAQ - Industrial CUSIP: 458140100 13,150.00 31 200 Shares INTERNATIONAL BUSINESS MACHS COM CUSIP: 459200101 16,763.00 Total (Carry forward to main schedule) 91,925.64 Estate of: Gertrude M. Lydecker 155-16-1050 Schedule B (Page 5) Item No. Description Value at Date of Death 32 500 Shares JOHNSON & JOHNSON COM CUSIP: 478160104 31,360.00 33 300 Shares JP MORGAN CHASE & CO COM CUSIP: 46625H100 Dividend accrued on 1/9/2006 12,090.00 102.00 34 75,000 Par LOWER MERION TWP PA SCH DIST G.O. BDS Mat: 05/15/2015 5.25% Financial Times Interactive Data CUSIP: 548270FY8 Interest accrued to 1/9/2006 78,352.50 590.63 35 10,000 Par NEW JERSEY HEALTH CARE FACS FI HLTH CARE Mat: 07/01/2011 7% Financial Times Interactive Data CUSIP: 645792NY4 Interest accrued to 1/9/2006 10,993.00 15.56 36 75,000 Par PENNSYLVANIA ST TPK COMMON OIL REV BDS CUSIP: 709221HA6 Interest accrued to 1/9/2006 79,589.25 415.63 37 75,000 Par PENNSYLVANIA ST G.O. BDS Mat: 09/15/2009 5.125% Financial Times Interactive Data CUSIP: 709141ED3 Interest accrued to 1/9/2006 77,679.00 1,217.19 38 100,000 Par PENNSYLVANIA ST HIGHER EDL FAC REV BDS Mat: 08/01/2010 5.25% Financial Times Interactive Data CUSIP: 70917NDL5 Interest accrued to 1/9/2006 106,163.00 2,304.17 39 50,000 Par PENNSYLVANIA ST HIGHER EDL FAC REV BDS Mat: 08/01/2007 5% Financial Times Interactive Data CUSIP: 70917NDG6 51,260.00 Total (Carry forward to main schedule) 452,131. 93 Estate of: Gertrude M. Lydecker 155-16-1050 Schedule B (Page 6) Item No. Description Value at Date of Death Interest accrued to 1/9/2006 40 300 Shares PEPSICO INC COM CUSIP: 713448108 41 500 Shares PFIZER INC COM CUSIP: 717081103 42 300 Shares PROCTER & GAMBLE CO COM CUSIP: 742718109 43 500 Shares SMUCKER J M CO COM NEW CUSIP: 832696405 1,097.22 17,821.50 12,377.50 17,631.00 22,892.50 44 1,000 Shares SOUTHWEST WTR CO COM NASDAQ - Industrial CUSIP: 845331107 Dividend accrued on 1/9/2006 14,605.00 55.00 45 300 Shares WAL MART STORES INC COM CUSIP: 931142103 13,756.50 46 500 Shares WASHINGTON MUT INC COM CUSIP: 939322103 22,627.50 47 500 Shares WILMINGTON TRUST CORP COM CUSIP: 971807102 19,982.50 Total (Carry forward to main schedule) 142,846.22 REV-1508 EX + (5-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Gertrude M. Lydecker FILE NUMBER 2106 0076 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 VALUE AT DATE OF DEATH 1 Adams County National Bank Checking Acct. #188395 8,754.84 2 General Govt Sees Money Market FD Inc. CL B (Janney Montgomery Scott Money Market Acct.) 26,768.70 3 MetLife Pension payment received after death 787.60 4 Refund, PA Department of Revenue, 2005 PA 40 119.00 5 Refund, US Treasury, 2005 Federal 1040 2,274.00 3W46AD 1.000 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 38,704.14 REV-151D EX + (&-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gertrude M. Lydecker SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21 06 0076 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. DESCRIPTION OF PROPER1Y ITEM I!\ClLDE Tl-E NNvlE OF TI-E TRANSFEREE, THEIR RELA T10NSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBEF TI-E DATE OF TRANSFER AITAO-lA COPV OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPl.lCABLEl VALUE 1. Richard Lydecker, Jr. , son Gifts of cash on various dates 10,100.00 100.0000 3,,000.00 7,100.00 2 Susan Gibson, daughter Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 3 Mary Moyer, daughter Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 4 Gerrit Moyer, grandson Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 5 Hillary Hess, granddaughter Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 6 Katharine Lydecker, granddaughter Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 7 Kelly Friedman, granddaughter Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 8 Kimberly Jewell Whitaker, granddaughter Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 9 Kirsten Ritter, granddaughter Gifts of cash on various dates 10,100.00 100.0000 3,000.00 7,100.00 10 Nicho1as Lydecker, grandson Gifts of cash on various dates 10,000.00 100.0000 3,000.00 7,000.00 11 Peter Jewell, grandson Gifts of cash on various dates I 10,100.00 100.0000 3,000.00 7,100.00 TOTAL (Also enter on line 7, Recapitulation) $ 78,000.00 (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gertrude M. Lydecker SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 06 0076 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Egger Funeral Home, Inc. Cremation and related services 1,525.00 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 7,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 1,030.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Cumberland Law Journal Advertising Grant of Letters Testamentary 75.00 2 Janney Montgomery, termination fee 75.00 Total from continuation schedules . . 898.18 3W46AG 1.000 TOTAL (Also enter on line 9. Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 11,103.18 Estate of: Gertrude M. Lydecker 155-16-1050 Schedule H Part 7 (Page 2) 3 Rhoads & Sinon LLP Reimbursement for out-of-pocket expenses and reserves for filing fees and final expenses 400.00 4 The Patriot-News Co. Advertising Grant of Letters Testamentary 123.18 5 Waggoner, Frutiger & Daub Preparation of 2005 income tax returns 375.00 Total (Carry forward to main schedule) 898.18 REV-1512 EX + (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEAL TI-I OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gertrude M. Lydecker FILE IIJUMBER 21 06 0076 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 67.90 Andorra Radiology Associates, P.C. 2 Carlisle Regional Medical Center, Balance due on Acct. #9328433 912.00 3 Checks clearing after death, Adams County National Bank Acct. #188395 6,224.91 4 Cumberland Pathology Associates, balance due 51. 42 5 Graham Medical Clinic, PC 217.67 6 Healing Arts Surgical Associates 315.26 7 Mary Moyer, reimbursement for payment to Mountz Jewelers on decedent's behalf for silver cups and spoons for great-grandchildren 397.50 8 PHI, balance due Green Ridge Village Acct. #155161GRVAL 1,174.17 9 Rhoads & Sinon, reimbursement for payment of medical expenses: Blue Mountain Anesthesia Assoc., 84.38; CRMC Anesthesia, 46.60; Green Ridge Village, for Newville Ambulance, 76.74 207.72 3W46AH 2.000 9,568.55 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Susan Lydecker Gibson P. O. Box 216 Jarales, NM 87023 FILE NUMBER 21 06 0076 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustlle(s) OF ESTATE ESTATE OF Gertrude M. Lvdecker NUMBER I 33.333333 of Residue: 519,676.08 Daughter 519,676.08 2 Richard A. Lydecker, Jr. 101 Westcott, Apt. 706 Houston, TX 77007 33.333333 of Residue: 519,676.08 Son 519,676.08 3 Mary Lydecker Moyer 1641 C1arks Valley Road Dauphin, PA 17018 33.333333 of Residue: 519,676.08 Daughter 519,676.08 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 3W46AI 1.000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 LMq' 'WILL.ft2'{CD fJ!ESq'fl-9dwvrT Of}' qP/RPRVCJYE :M.. L rr'CJYECK;E(}{ I, GERTRUDE M. L YDECKER, of Newville, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. I am the widow of Richard A. Lydecker and the children born of our marriage are Richard A. Lydecker, Jr., Susan Lydecker Gibson and Mary Lydecker Moyer, hereafter referred to as "My Children". 1. TANGIBLE PERSONAL PROPERTY. I give and bequeath all of my household furniture and furnishings, automobiles, other motor vehicles, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel, articles of household or personal use or adornment, collections, artworks, boats and recreational equipment and vehicles, together with all policies of insurance thereon, to My Children living at my death in as nearly equal shares as they shall select under the supervision of my Executor. If any such articles CaJIDOt be fairly divided or distributed in kind in the opinion of my Executor, such articles shall be sold and the proceeds thereof shall pass as a part of my residuary estate. 2. RESIDUE. I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, not disposed of in the preceding portions of Page 1 of7 Pages 489577.1 ''','' C' -......~..'Y, , "0 . "', - -;;:,:"'--,<:-"-~~;:c~' :"~.?""':,1"-,_-,~:",-,~~~:;Ti?~'~"~:::c;.:\~'--)"";;"':'"'>~-~;:r'!9~,"? '?;, -~ ,.,::1 this Will, including all property over which I hold a power of appointment (which powers of appointment I hereby exercise in favor of my estate), to My Children, Richard A. Lydecker, Jr., Susan Lydecker Gibson and Mary Lydecker Moyer, in equal shares, ifliving at the time of my death or to the then living issue, per stirpes, of such of my children as shall have pre-deceased me. 3. SPENDTHRIFT PROVISION. No interest in income or principal of my estate shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate prior to the beneficiary's actual receipt thereof. My Executor shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. 4. SURVIVAL PRESUMPTIONS. Any person who shall have died at the same time as I or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased me. 5. FIDUCIARY POWERS. In the settlement of my estate, my Executor shall possess, among others, the following powers, exercisable without prior court approval, but in all cases to be exercised for the best interests of the beneficiaries: (a) To retain any investments I may have at my death so long as my Executor may deem it advisable to my estate so to do, including securities owned, issued or underwritten by any corporate Executor or any of its affiliates. Page 2 of 7 Pages ,~,...".~ (b) To vary investments, when deemed desirable by my Executor, and to invest in every kind of property and type of investment, including securities owned, issued or underwritten by any corporate Executor or any of its affiliates, or as to which such Executor or its affiliate acts as investment advisor, as the Executor shall deem wise. (c) In order to effect a division of the principal of my estate or for any other purpose, including any fmal distribution of my estate, my Executor is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor may deem advantageous to my estate, ,my or all real or personal estate or interest therein owned by my estate severally or in conjunction with other persons or acquired after my death by my Executor, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor in this paragraph or elsewhere in this Will. (e) To mortgage real estate and to make leases of real estate for any term. (f) To borrow money from any party, including my Executor, to pay indebtedness of mine or of my estate, expenses of administration, Death Taxes or other taxes. (g) To pay all costs, expenses, legally enforceable debts, funeral expenses and charges in connection with the administration of my estate. (h) To vote any shares of stock which form a part of my estate and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any incorporated or unincorporated business, including Page 3 of 7 Pages ~.", ,~,..'~:'! any joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate. (j) To assign to and hold in my estate an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. (m) To disclaim, in whole or in part, any and all interests in property owned by me at the time of my death, including those passing to me by Will, intestacy, contract, joint ownership, operation of law or otherwise. (n) To designate one or more persons or a corporation to act as ancillary fiduciary in any jurisdiction in which ancillary administration may be necessary, such ancillary fiduciary to serve without bond or security and to have all powers, authorities and discretions conferred hereunder. (0) To employ and compensate from income or principal, in the discretion of my Executor, investment and legal counsel, accountants, brokers and other specialists, and, whenever there shall be no corporate Executor in office, a corporate custodian, and to delegate to investment counsel discretion with respect to the investment and reinvestment of any or all of the assets held by my estate. 6. EXCULPATORY CLAUSES. In the settlement of my estate: (a) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction. (b) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Executor's decision made in good faith to use a particular valuation date. Page 4 of7 Pages 7. CUSTODIAN OF ESTATES. If at any time any individual under the age of twenty-one shall be entitled to receive any assets free of trust by reason of my death, whether payable hereunder, by operation oflaw, contract or otherwise, I appoint my son-in-law, Sherill T. Moyer, as Custodian for such minor individual under the Pennsylvania Uniform Transfers to Minors Act; or, if for any reason he should fail or cease to act, I appoint my daughter, Mary Lydecker Moyer, as such Custodian. 8. TAX CLAUSE. All inheritance, estate and similar taxes becoming due by reason of my death ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM 2 of this Will as an expense and cost of administration of my estate. Except to the extent above provided, my Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proce:eds of insurance or other property not passing under this Will. 9. EXECUTOR POWERS REGARDING BASIS ADmSTMENT. I hereby authorize my Executor in my Executor's sole and absolute discretion to allocate any adjustments to the income tax basis of assets of my estate to such assets as my Executor deems to be appropriate. I recognize that this power gives my Executor broad latitude which I wish my Executor to exercise while taking into account such factors as my Executor deems beneficial to all ofthe beneficiaries of my estate. My Executor shall not be liable for any loss to my estate or to any beneficiary of my estate resulting from such allocation made in good faith. Page 5 of 7 Pages !l""'-- ~< '," q-.-"" ~" ~" ~>:2-.d'.;.,';:i"~ :"-,~""~:"~l:~~_"<~'~i1i..,*~,.;J:-!:.2.~jj'i;.;,;:~.:~;~b~,i.i~~.i~'~.';.;.,,;}:t;;".~&7';".j.~) C,,,,,,,,,~',."'~iiJ;~,,;~~"~:~,,~&"';';"::;:;.,2;;;~,:~,,:}L40~.;i~;;:,,.i.;..,;-"'~'i.~'r.."j:'''''-~;'3;~<'~~~-~::",~~"<...,'.,.~,,, ''''''_~'1o~_';;'~:..:9. 1 O. EXECUTOR APPOINTMENT. I hereby appoint my son-in-law, Sherill T. Moyer, as Executor of this Will. If for any reason he should fail or cease to act, I appoint my daughter, Mary Lydecker Moyer, as successor Executrix. All references in this Will to my "Executor" shall refer to my originally named Executor, or to my successor Executrix, as the case may be. 11. WANER OF BOND: FIDUCIARY FEES. My Executor shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. My Executor shall serve without compensation. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting ofthis and the preceding five (5) pages, this //pl day of o riCEI7t1rrr?.., 2003. q.q N< 1;1 Q-< VU ,lc(dt, ~ (SEAL) Gertrude M. Lydecker We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. '-- ~.~l~~(SEAL) ReSidingat:?b.~" ~J lo'{~,,:. LL~~ (SEAL) Residing at: 3:<0), C old6rcoL ~ ~ha-W16-P4(-b(.{5 PPr /7:J.Of Page 6 of 7 Pages .-:~ ;:;'>-:-.:=-~~~- --.:", -: -'..~~--~ --. ~-", ~-.~ ~- _-=0.- ~ ~,- -~=--:=:... ~-->\ y~:;, ~-~':'::-:,:-"b,;~-:-:-- _ ---" . - :~--.:_ ~ . =2; ~'~~ _ "'~"" ~~ "'~~ .""',- ~~~~... ="_ ",Z',,~ _ :,-_ : SS: COUNTY OF '- ~ We, Gertrude M. Lydecker-:-\ '. ,,/'> l W,f'Cib and . C1 n!'v, D. Hc~, the Testatrix and the Witnesses, respectively, whose names are signed to the foregoing instrument, having been sworn, do hereby declare to the undersigned officer that the Testatrix, in the presence ofthe Witnesses, signed said instrument as her Last Will and Testament, that she signed voluntarily, that each of the witnesses, in the presence of the Testatrix and of each other, signed said Will as a witness and that to the best of the lmowledge of each witness, the Testatrix was at the time of sound mind and under no constraint or undue influence. Qu ~&2 W. \.-~ ~ ~/ Gertrude M. Lydecker ~ L~....l~ CU. t2/~ ) \ Subscribed and acknowledged before me by Gertrude M. Lydecker, the Testatrix, and subscribed and sworn to before me by !t',J .1_ L . /1 r;v., ,. ./ and 1(#2..) j) - Ii c.k ,'r/v' , the witnesses, on this / 171.. day of e-~e c:: e rn fur (J 2003. ~- /sf~ Notary Public My Commission Expires: / - / S -0 Y (SEAL) Page 7 of 7 Pages