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Home My WebLink About09-20-06 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DISSINGER WILLIAM C 400 S STATE ROAD MARYSVILLE, PA 17053 _____u_ fold ESTATE INFORMATION: SSN: 210-40-3590 FILE NUMBER: 2106-0100 DECEDENT NAME: GREGORY KATHERN A DA TE OF PAYMENT: 09/20/2006 POSTMARK DATE: 09/20/2006 COUNTY: CUMBERLAND DATE OF DEATH: 01/10/2006 NO. CD 007225 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $609.85 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: DISSINGER AND DISSINGER CHECK# 05728 SEAL INITIALS: AJW RECEIVED BY: REGISTER OF WILLS $609.85 GLENDA FARNER STRASBAUGH REGISTER OF WILLS --l 15056051058 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW SocialpSecurity Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT Date of Birth 210-40-3590 01/01/2006 08/25/1949 Decedent's Last Name Suffix OFFICIAL USE ONLY County Code Year File Number 21 06 010~ Gregory Mrs Kathern Decedent's First Name (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number First Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 4a. Future Interest Compromise (date of death atter 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number FILL IN APPROPRIATE OVALS BELOW <a;; 1. Original Return 2. Supplemental Return I:::~ 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Pr<?ceeds Received William C. Dissinger Firm Name (If Applicable) Dissinger and Dissinger First line of address 400 South State Road Second line of address City or Post Office Marysville State ZIP Code PA 17053 Correspondent's e-mail address:mville@pa.net 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes (717) 957-3474 REGISTER~ WILLS ~.~~ j i , . ,. ~.-J :" '-:::.- :~:. 2- S8 (/) f"q _._._CI' .'" r0 MI L MI .~TJ r.' I C) (-~) C.ij :;1 r:J () --, -,"1 ?') ('"1 ~c~"~ ADDRESS 400 South State Road, Marysville, PA 17053 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 --.J ~ -..J 15056052059 REV-1500 EX Decedent's Social Number Decedent's Name: Kathern L Gregory 210-40-3590 RECAPITULATION 13,059.27 1. Real estate (Schedule A). ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. . . . . .. 7. 109,429.27 15,361.10 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 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) . . . . . . . . . . . . . . . . . . . . . . . . 13. 69,027.81 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11. 14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. 69,027.81 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 0.00 3,099.95 16.80 0.00 3,116.75 68,887.81 16. 140.00 17. 0.00 18. 19. TAX DUE. . . . . . . . . . . . .. . . . . . . . . . . . . .. . . . . . . . . .. .. . . . . . .. . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 15056052059 --.J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME Kathem L Gregory STREET ADDRESS 5 Lancaster Avenue DECEDENTS SOCIAL SECURITY NUMBER 210-40-3590 CITY Enola STATE PA ZIP 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 3,116.75 0.00 2,381.56 125.34 Total Credits ( A + B + C ) (2) 2,506.90 3. InterestlPenalty if applicable D. Interest E. Penalty TotallnterestlPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 0.00 0.00 609.85 0.00 609.85 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. 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;.......................................................................................... D [KJ b. retain the right to designate who shall use the property transferred or its income; ............................................ D [KJ c. retain a reversionary interest; or.......................................................................................................................... D [i] d. receive the promise for life of either payments, benefits or care? ...................................................................... D [i] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D [KJ 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. 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 three (3) percent [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 zero (0) percent [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 zero (0) percent [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 four and one-half (4.5) percent, 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 orforthe use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-l502 EX+ (6-91.. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Kathern L. Gregory All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. FILE NUMBER ITEM NUMBER 1. DESCRIPTION 5 Lancaster Avenue, Enola, PA (see assessment attached) VALUE AT DATE OF DEATH 96,370.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 96,370.00 REV-1508 EX+ (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Kathern L. Gregory FILE NUMBER 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking account #354805 with First National Bank of Marysville 371.06 2. Cash 51.11 3. Jewelry (see appraisal) 390.00 4. CD #915000193 with Pennsylvania State Bank 8,858.26 5. Series E Savings Bond K7112218E (Face value $75.00) 393.84 6. Automobile -1999 Buick Century 2,995.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 13,059.27 REV-1511 EX+ (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Kathern L. Gregory FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Shalonis Funeral Home 4,775.20 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions 0.00 Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 6,565.76 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Robert Gregory Street Address 5 Lancaster Avenue City Enola Relationship of Claimant to Decedent son 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Jewelry appraisal 8. Patriot News 9. Cumberland Law Journal State PA .Zip 17025 261.00 0.00 0.00 40.00 144.23 75.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 15,361.19 REV-1512 EX+ (12-03) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Kathern L. Gregory Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH FILE NUMBER 1. Holy Spirit Hospital (amount actually paid by estate) 24,000.00 625.53 2. EMS 3. West Shore Oil 200.07 4. PPL 214.67 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 25,040.27 REV-1513 EX- (>OOJ .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Kathern L. Gregory FILE NUMBER 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, and transfers under Sec. 9116 (a) (1.2)] 1. Robert L. Gregory, 5 Lancaster Ave., Enola, PA 17025 Son residuary 2. Susan L. McCann (Supko), 605 Maple Ave., Marysville, PA 17053 Sister $140.00 3. Janet R. McCann, 200 Leonard St., Apt. 201, Marysville, PA 17053 Mother $175.00 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 $ (If more space is needed, insert additional sheets of the same size) Facetwin Screen print for public04, from "CAMA_Login" 3/8/06 11:49:16 AM CUMBERLAND COUNTY ASSESSMENT OFFICE 2004 BASEYEAR NEIGHBORHOOD: 900 CONTROL # 09002547 DISTRICT: 09 - EAST PENNSBORO TWP SD: 5 PARCEL: 09-14-0834-226. 1 SPEC ID: LOT: L-0007 I Tback: Short Name : GREGORY, MICHAEL L & KATHERN A I I PROPERTY TYPE: I LAST NAME : GREGORY : R FIRST NAME : MICHAEL L & KATHERN A C/O NAME : SALES ADDRESS1 : 5 LANCASTER AVENUE DEED BK/PG.....0026H-00798 ADDRESs2 : DATE OF SALE...10/31/1975 POST OFFICE: ENOLA SELLING PRICE: 33000 STATE & ZIP: PA 17025 Situs: 5 LANCASTER AVENUE J CURRENT VALUES prop Descrip.: Assessed Fair Market LAND DESC: LOT 7 I FMV - 96370 L - 25000 LAND USE TYPE: 101 C&G - B - 71370 DEEDED ACRES: .16 approved? -> T - 96370 -. . .. .. Screen 1 Enter Selection> Record: 61680 Number -Switch Screens, X -Exit, J -:-Jump Mode, F -Forms, I -Image Down Arrow -Next Entry,l Up Arrow -PreVl0us Entry, ? -Screens, B -Browse _.n -, j - . 1 ,,",:. \"- ~ . I I:' ":, 17053-0017 DUNCAN NON OFFICE: 55 South Main Street Phone: (717) 834-5161 Fax: (717) 834-5639 MAIN OFFICE: 101 Lincoln Street Phone: (717) 957-2196 Fax: (717) 957-4578 RIDGEVIEW OFFICE: 500 S. State Road Phone: (717) 957-2114 Fax: (717) 957-4678 MARCH 17, 2006 DISSINGER & DISSINGER 400 SOUTH STATE RD MARYSVILLE PA 17053 RE: ESTATE OF KATHERN A GREGORY HERE IS THE INFORMATION YOU REQUESTED PER YOUR LEITER OF 3-15-06: CHECKING ACCOUNT 354805 KA THERN A GREGORY OPEN: 10-25-82 INT RATE: .60% DOD BAL: $371.06 DOD INT: .15 IF YOU REQUIRE ANY FURTHER INFORMATION, PLEASE FEEL FREE TO CONTACT US. SINCEREL Y, 1~~~l~L<d~ ~,,-<_L,_~ BARBARA RECHER CUSTOMER SERVICE Shirtey M. Forgie Appraisals: Specializing in Collectibles & Costume Jewelry 185 Idle Road Marysville, PA 17053 Ph 717-957-4079 Date: April 20, 2006 Appraisal for: Estate of Katherin Gregory; Dissinger & Dissinger, Executor Address: 400 State Rd, Marysville, PA Phone: 957-3474 Item Description Appraised Value Ring - 18 K (possibly plated) h'aving center sapphire with six marquee diamond chips - $175.00 Ring -18 K (?) band with three small diamond chips - 25.00 Rings - Five 10 K gold, including 1968 H.S. class ring & four others 50.00 Ring -10 K with large amethyst stone (very light color) 20.00 Ring - Sterling with polished black onyx stone 10.00 Misc. bracelets & necklace - eight bags @ $10.00Ibag 80.00 Misc. costume jewelry, incl pins, ear rings, etc in three jewelry boxes 30.00 Appraise~ ('~ ~ ~ Auclionee. ~. . ..m ~ Dave Magee, PA Lie AU 3753 L Total appraised value $ 390.00 , . . < >. : :m;S'btit~1iidliA.ffi)ld~W,.~itil~_fj,li';(~It)~j{~tmaiff13iJIi~BdWM~ )ji[~ ...~. .' _ ~,- .I,. Pa,"", ...... ....~.r~'""..c.;. ": i~-1.l.t.~)\~n"":;'.t"'"<-';~~c,~-:-,",!;_----~~< ~.:.-~..... ,':;:_"~'i~.! ~~.:"y<:.-.......:..:-.::........~~- OFFIClt\L CHECK ..... Pennsylvania State Bank Camp Hill, PA 17011 .9Jy t<;. tile oit:ftt- li,..;;,~ 101209 NOTICE TO CUSTOMER THE PURCHASE OF AN INDEMNITY BOND MAY BE REQUIRED BEFORE ANY OFFICIAL CHECK OF THIS BAr~l< WILL BE REPLi\Cc:D OR REFUNDED IN THE EVENT IT IS LOST, MISPLACED OR STOL:::;'j, .. E l r-r ,,,, g ,-,.. "'. ...." .sill' j,J ': '1'- I' ,f;,o, f'!:""" I" ''', ,- ", JI ", -," ....,.b , ::1~~1.;\~':f/:;.',' C.' c. C:' ,I ...~" :j'e,tL, ~I ,d:::, ~:::~\ !. .! ,II Da~ FEBRUARY 27. 2006 $8,858.26 5'-,09 -rtO . ESTATE-OF KATHERN A. GREGORY rf ISSUED BY: TRAVELERS EXPRESS COMPANY, INC., P,O. BOX 9476, MINNEAPOLIS, MN 55480 DRAWER: BOSTON SAFE DEPOSIT & TRUST CO" BOSTON, MASSACHUSETTS ''- (7) /' / .Jrt (, (.,l-C C f-t ([/(j. ~:i~- ~---_.._: III ~ 0 ~ 20 q III I: 0 ~ ~ 0 0 70 q 21: 0 ~ bOO ~ ~ 3 2 5 q b 5 III Friday, April 07, 2006 Christine L Zellers 195-68- 7808 ID Number Series Issue Month 195-68-7808 E APR r---- ) I I I Bond Redemption Detail Issue Year Redem Month Redem Year Issue Amount Redem Value Redem Interest 1968 APR 2006 $ 7 5.00 $393.84 $337.59 $75.00 $337.59 -... ~.. ... ... . . - .. - mIm~~- -- ----- .........'r~..... _.~ _.~.. .~~ ~~~~ Mrs. Mildred V. Jtq1JP!)uer Karysv1lle t Pa. or Miss Ka them McCann April 1968 -(MONT"'~: :,.;: ..-,-~Vi:.;"-J -- .,' / '. fr.e fi~ Natio<<al Bank '-. ..SUlNG ...OE.....T.. \ A P R ~'1?S8 .:' ....- "- ..-, .~..._--~.._-: 1Md __.. '-'D"'..wntOIIIf"r M Page 1 of 1 ,f LAST WILL OF KATHERN A. GREGORY I, Kathern A. Gregory, of 5 Lancaster Avenue, Enola, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will, hereby revoking any and all prior Wills, and any and all Codicils thereto, made by me at any time ~~ . -.I -"_,,_ \ heretofore. .J "- ". FIRST I direct payment of the expenses of my funeral to be made from my estate as soon after my death as conveniently may be done. I I 1 would like to be intered in Perry Heights in Marysville, .J Pennsylvania. I authorize my personal representative to expend ,~~ '\ \ '--l ~ J funds from my estate, in such amount as my personal representative shall consider necessary and desirable, for the purchase, erection '" and inscription of a suitable marker for my grave. 1 SECOND I bequeath my Blue sapphire ring with six (6) marquis cut diamonds to my mother, Janet R. McCann. If she predeceases me, then Susan L. McCann shall take the Blue sapphire ring. THIRD I leave my diamond engagement ring and two wedding bands to Robert Lee Gregory. FOURTH ) I leave the remainder of my jewelry to Susan L. McCann. " FIFTH Should any of the above-named legatees and devisees predecease me, I direct that their share of my estate be added to and distributed as a part of the residue of my estate. 2 SIXTH I give, devise and bequeath, all the rest, residue and remainder of my estate to Janet R. McCann, of 109 Chestnut Street, Marysville, Perry County, Pennsylvania, in trust, however, to act as Trustee, upon the following terms and conditions for Robert L. ,~, j \ " Gregory, born May 8, 1979: " '" A. To pay the income, and so much of the principal as may be necessary, in the sole discretion of the Truste'e, for the maintenance, support, medical expenses and education of Robert L. Gregory, until he has attained the age of twenty-five years; .J -, B. The amount to be paid for the benefit of the beneficiary named herein shall .be determined from time to time by the needs of ,\,"; ..'......... Robert L. Gregory, the amounts and times of any payment shall be determined by such need. The payments may be made by the Trustee directly to said beneficiary, if, in the sole discretion of the Trustee, said beneficiary is of such ability as to properly handle the funds so paid. Payments may be made by the Trustee directly to any person having the custody and care of said beneficiary, or may be made by the Trustee directly to any institution entitled to payment by reason of services rendered or to be rendered to such 3 beneficiary. In making the aforesaid payments, the Trustee shall give the primary consideration to the individual needs of the beneficiary and to other financial resources available to such beneficiary, and the individual needs of such beneficiary shall override any consideration as to equality of distribution. .~ ~ \'" .J '\.\ c. The Trust created herein shall be construed as the .'-'" .'~, spendthrift Trust, and the beneficiary hereunder shall not have any power to dispose of, or to charge by any way of anticipation, any ". interest given to such beneficiary. All such sums ~ayable to such beneficiaries herein shall be free and clear of the debts, alienations and anticipations of such beneficiaries and of all \ 'J '" liability of levies, attachments and proceedings of whatever kind in law or in equity. ',I , ',,\:) ''-..l ',;;.) Do' No beneficiary of this Trust provided for shall have the " J right, power, authority or privilege to use, sell, transfer, assign, pledge, hypothecate, mortgage, encumber or in any manner dispose of any of the income or principal of the Trust until such income and principal shall have been actually received by such beneficiary. The income and principal of the Trust shall not be subject to attachment, garnishment, execution, supplemental proceedings on judgment or any other form or manner of legal 4 process for the collection or enforcement of any debt or liability until such income or principal, as the case may be, shall actually be paid to, received by and under the control of the beneficiary who is or may be subject to such legal process. E. At such time as the beneficiary attains the age of twenty-five (25) years, any accumulated income and principal then remaining in the Trustee's hands shall be paid directly to such beneficiary. SEVENTH "- ,.\,'" If Janet R. McCann predeceases me or if for any reason she is " , unable or unwilling to serve as Trustee as provided herein, then I nominate and appoint Harry Hammaker of 500 Linden Avenue, Marysville, cumberland County, Pennsylvahia, as alternate Trustee, to serve as herein provided. If, for any reason, either Janet R. McCann or Harry Hammaker should predecease me or fail to qualify, or fail to serve as Executor, then I nominate and appoint Susan L. McCann as my surviving Executrix of this, my Last will. 5 EIGHTH The Trustee shall be entitled to usual compensation that is customary for the performance of the duties of Trustee under the Trust arrangements provided for herein. ~ " , NINTH , Any and all payment or payments of any sum or sums, whether in cash or in kind and whether of principal or income, -payable to any beneficiary, or any of them, shall be made upon the actual receipt of the payment by the respective beneficiary to whom the payment is made and shall be free from anticipation, alienation, .' assignment, attachment and pledge, and shall be free from control by any creditor of any such beneficiary. All shares of principal and income herein given shall be free from anticipation, assignment, pledge or obligation of any ~eneficiary, and shall not be subject to any execution or attachment. TENTH I hereby nominate and appoint Janet R. McCann, as Guardian of my son, Robert L. Gregory. The Guardian is to have exclusive 6 <\ \J \" \, , ~"\\,-, '. \ \ .! ..<:,....~ \i " '.:-. ""j :..' ,J \ <,_I ".:, ( ~ control of the care, custody and education of my son, Robert L. Gregory. The Guardian shall be paid a reasonable sum per annum for performing the duties of Guardian. Said sum is to be provided out of the Trust created in this Last Will and the reasonableness of said sum to be paid to the Guardian shall be determined by the Trustee. If, for any reason, Janet R. McCann cannot serve as Guardian of my' son, Robert L. Gregory, I nominate and appoint my sister, Susan L. McCann. ELEVENTH In addition to and without limiting the common law and statutory authority granted to Executors, Trustees and other fiduciaries, and in addition to any authority granted to any Executors, Trustees or, fiduciaries by other provisions of this Will, my Executor and Trustee shall hqve all the following rights, . authority and power applicable to all property, real, personal and mixed and wheresoever situate, including property held for minors, whether principal or income, exercisable without Court approval, and effective with respect to each items of said property, until actual distribution hereof: 7 \ A. To retain, as investments of my Estate or Trust, any or all assets of my Estate, real, personal or mixed, without regard to any p~inciple of diversification, and to purchase and acquire real or personal property, and to hold any or all of such real or personal property retained or acquired without making the same productive of income. B. To compromise or abandon any claims arising out of, in favor of or against my Estate or the Trust created herein, in the decision of the Executor or Trustee in this regard shall' be binding and conclusive on all parties, and the Executor or Trustee shall not be liable for all proper discharge or compromise of said claims. , \ c. To permit my son to occupy any real estate retained or acquired upon such terms and conditions as my Trustee shall deem proper. D. To pay all taxes, charges and expenses of maintenance, upkeep, improvement, development, protection, preservation and investment of any retained or acquired real or personal property, such payments to be made from either principal or income as my said Trustee shall determine. 8 E. To make any payment or distribution herein provided for in cash, kind or partly in cash and partly in kind, in valuations ~~ .' , . " ',-. .' fixed by the Trustee at the time of distribution. F. To retain, sell, invest and reinvest the principal and , ", .~ accumulated income and any real or personal property without \. \ \, restriction to legal investments which are legal or customarily used for the investment of funds and to keep on hand, uninvested, "./ \ such monies as the Executor or Trustee may deem proper and for such periods of time as the Executor or Trustee may deem expedient, to j purchase investments at premiums, to exercise all rights of a " ;,) security holder or shareholder in any corporation, and to lease, ,'\ , , "'.J mortgage, pledge and give options upon or sell public or private .~ sale and without approval of any Court and without any responsibility to the buyer or buyers to see to the application of the purchase price, any real or personal property, or portion or 'J portions thereof, irrespective of the manner or the means by which the same was acquired by said Trustee. G. To employ counselor determine and to pay such counsel reasonable compensation. 9 "~ ...'" '-' ,,\ ) ", " ~\ ':""-~, 'J "~: "- " \. \ .j "\ J .J ,\''.l , "'\ " -,,", J " " '- H. To sell, mortgage, lease or pledge all Estate or Trust assets, real, personal or mixed, in such manner as the Trustee or Executor deems advisable, including the right to grant options and sellon credit. I. To borrow for the protection, preservation or improvements of the Estate or Trust, with or without security. J. To register Estate or Trust property in its own name or that of a nominee. K. To accept additions to the Estate or Trust by deed or will. L. To incur and to pay the ordinary and necessary expenses of admlnistration and to allocate al1 of the expenses and receipts between the principal and the inco~e as the Executor or Trustee shall deem expedient. M. To give proxies, to deposit securities with and transfer title to committees representing security holders and to participate reorganizations in voting and other trusts, transactions involving the common interest of security holders. 10 .'~ , \ "- -... .', "- ~~ J, .j i ) .\ ":\ 'J . ,J '/--~ N. To maintain, repair, rebuild, improve and otherwise deal wi th any property of whatsoever kind, real, personal or mixed, which may at any time constitute any part of the Estate or Trust. o. To invest any or all of the Estate or Trust in mutual funds and to collect the cash surrender value of any or all insurance policies, to borrow on such policies and to receive dividends on such policies. P. The Executor and Trustee shall be entitled to usual compensation that is customary for the performance of the duties as Executor and Trustee. The Executor and Trustee shall not be held liable for any loss or damages sustained by the Estate or Trust or any beneficiary thereof, or any person or persons having and claiming any rights hereunder or ~gainst the Estate or Trust, except for actual or intentional malfeasance, rega,rdless of whether the act, omission or conduct with respect to any liability may be claimed shall be within or without the provisions of the Trust or other authority or powers of the Executor and Trustee as herein set forth and otherwise. 11 TWELVETH I nominate and appoint my beloved mother, Janet R. McCann, Executrix of this, my Last Will, but should she predecease me or for any reason fail to qualify as such Executrix, or having qualified, fail to serve as such Executrix, then I nominate and appoint Harry Hammaker as my surviving Executor of this, my Last Will. If, for any reason, either Janet R. McCann or Harry Hammaker should predecease me or fail to qualify, or fail to serve as Executor, then I nominate and appoint Susan L. . McCann as my surviving Executrix of this, my Last Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this Last Will, consisting of sixteen (16) typewritten pages, the first f.~ (IL) of which bear my signature in the margin ,If J.a..1i ~ for purposes of identification, \ on this Li day of // /ii-;; _ , 1992. d~v~ ~" /' ~/~('r' ''<<> (SEAL) . - '/' Signed, sealed, published and declared by the above named testatrix, Kathern A. Gregory, as and for her Last Will, in the sight and presence of us, who at her request, in her sight and 12 presence, and in the sight and presence of each other, have , hereunto subscribed our names as witnesses. ~^ WIT SS tJff1rl ~JJW( WI NESS . cff ~)LQQAJ w~~ 13 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF DAUPHIN I, Kathern A. Gregory, the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last will; and that I signed it willingly as my free and voluntary act for the purposes therein expressed. /' '-~;fWiU'^-/1 /.. /.-; "l( , (' ii ":.' >.', " ?-' / /./ /J /' Sworn to or affirmed and acknowledged before me, by KATHERN A. GREGORY , the testatrix, this 19th day of MAy 1992. /Lv 1 " ,/fL, I /(;:/)l, J ; I '1-' II, .H I'-l'-lil Notary Public ~~OT ;";11~,!. Sc:.-\L HE~=:.J R SLew.!'..,'" t\'.)tzu~. P~~:I;':; C;tv of H;.:r:~-tC'..:~a, Da:.;ot1i;1 (;a:~t.;n,v M!~,)n~.~~!.on F>:Dlft's /...,1:;: en 10. 1995 14 COMMONWEALTH OF PENNSYLVANIA SSe COUNTY OF DAUPHIN We, the undersigned, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her Last Willi that the testatrix signed it willingly and executed it as her free and voluntary act for the purposes therein expressedi that each subscribing witness in the hearing and sight of the testatrix signed the will as a witness; and that to the best of our knowledge the testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. /;~'r / r;.- ,.G'^---07->>--vl../I.....JL. ~ WITNESS 0 Y)r?OOCI ,;)4J!Z~ fR/l WITNESS ~.A.,~~ ~ TNES'S Address 3.3~ - ~~ a~-r ~ . P'A'~' I ~.2_1 17 I Ie 3Y Address 7/1 ~rJ(l/}1A/tA~~.c?~? /1/1. C~/Y>I~'.W~ lb. /(()d Address 531 U)4./'Li'LL-V\ c-J.! - ~(fu. VA- I 10'13 15 Sworn to or affirmed and subscribed to before me by the above-, named witnesses, this 19th day of May 1992. U I J /' /~.;{. lJicLd-N L- Notary Public NOTArllAl SeAL l-C::::_=~, R. SLCOM. Notary Puohc C:;,v oi H:!rnsou~O. Dauohin County M;ICommISSJon ExOires ~18rcn '0. 1995 16