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HomeMy WebLinkAbout12-08-06 REV-1500 EX + (6-00) '* REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I- Z W C- W U W C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) FENICLE HELEN M. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 09/24/2006 01/08/1916 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) w ~ ,,~en ,)D::ll:: 1JeLu rOO ,)D::...J eLlD eL <C [XJ 1. Original Return o 4. Limited Estate [XJ 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (AttachcopyofTrust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) OFFICIAL USE ONLY FILE NUMBER 2 1 -0 6 0 8 7 4 COuNTYCci'iiE --vEA~ - - NU'MsER- - SOCIAL SECURITY NUMBER 9 1 - 2 6 - 6 7 0 8 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Return (date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) ~ Z W C Z o eL en W D:: D:: o U THIS SECTION MUSTBE COMPLETED. ALL CORRESPONDENCE ANDCONF'IDENTb\LTAXINF'ORMATIONSHOl.!LD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS LINUS E. FENICLE 2331 MARKET STREET FIRM NAME (If Applicable) REAGER & ADLER P.C. TELEPHONE NUMBER 717-763-1383 CAMP HILL PA 17011 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) z :> :( .J ::> 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 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) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) L. :( ) u t:: 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X _ (15) 579,565.82 X .045 (16) 0.00 X .12 (17) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 0.00 X .15 (18) (19) 19. Tax Due 20. 0 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < OFFICIAL USE ONLY 115,283.36 10 385,019.031 I 23,497.36 [ 70,166.051 I co ,. ~."\ -,,~~, , >--~:' ';:;-=-i ??: ". ,~) ..il~"l --I 1 . (~~ ......, ,-".~ co o ~'-....., i. -' ~' :-Jo 593,965.80 10,558.49 3,841.49 (11) (12) (13) 14,399.98 579,565.82 (14) 579,565.82 STREET ADDRESS 223 N. 25th Street CITY T STATE r ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 26,080.46 1.304.02 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 1,304.02 Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 24,776.44 24,776.44 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; ........................................................................... 0 [KJ b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [KJ c. retain a reversionary interest; or ...................................................................................................... 0 [KJ d. receive the promise for life of either payments, benefits or care? ............................................................. 0 [KJ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................... 0 [KJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 [KJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [KJ 0 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 hilve 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. SIGNATUREOF~50N?~ ADDRESS Linus E. Fenicle 2331 Market Street, Camp Hill, PA 17011 SIGNATURE OF PREPARER ~ H 7~ENTATIVE ADDRESS Monica OfZ;cher 2331 Market Street, Camp Hill, PA 17011 PAJE /1/7/06' 11J~(~ 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. 99116 (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 use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(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. 99116(1.2) [72 P.S. 99116(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. 99116(03)(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. EV-1503 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS :STATE OF :ENICLE. HELEN M. FILE NUMBER 21 06 0874 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 5429 Shares of Fulton Financial Corporation Average of close on 9/22/2006 & 9/25/2006 16.16 VALUE AT DATE OF DEATH 87,732.64 2. Van Kampen Mutual Fund' 27,550.72 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 115283.36 REV-1508 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FENICLE. HELEN M. FILE NUMBER 21 06 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. 0874 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 1,750.00 2. 3. 4. 5. 6. 7. 8. 9. 10. 11 . 12. 13. 14. 15. 16. 1992 Chevrolet Lumina 1987 Ford F150 Pickup 2,200.00 Wachovia Checking Account - 1000302483256 28,407.89 Wachovia Money Market - 1010110807661 36,582.70 Wachovia Certificate of Deposit - 247402052198854 21,245.95 Wachovia Certificate of Deposit - 247402052271172 9,326.07 Wachovia Certificate of Deposit - 247402302536074 10,224.60 Northwest Savings Bank Certificate of Deposit - 001803015401 9,975.92 Northwest Savings Bank Certificate of Deposit - 001803014750 37,502.90 Refunds from Highmark Blue Shield 43.60 Sovereign Bank Certificate of Deposit - 0765144738 7,430.61 Sovereign Bank Certificate of Deposit - 0765145479 15,179.72 Sovereign Bank Certificate of Deposit - 0765145461 15,179.72 Sovereign Bank Certificate of Deposit - 0765145453 20,239.62 Sovereign Bank Checking Account 2331110158 10.00 Fulton Bank Certificate of Deposit 0220220860 13,499.44 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 385019.03 Continuation of REV-1500 Inheritance Tax Return Resident Decedent =ENICLE, HELEN M. )ecedent's Name Page 1 21 06 0874 File Number )chedule E - Cash, Bank Deposits, & Misc. Personal Property ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 17. Fulton Bank Certificate of Deposit 0220220868 9,983.35 18. Fulton Bank Certificate of Deposit 1630025273 9,793.86 19. Fulton Bank Certificate of Deposit 3220168083 15,380.67 20. Fulton Bank Certificate of Deposit 3220188574 15,195.90 21. PNC Bank Certificate of Deposit 2001010378 26,548.26 22. PNC Bank Certificate of Deposit 000021001001894 12,539.39 23. M& T Bank Certificate of Deposit 31003914515548 13,942.69 24. M& T Bank Certificate of Deposit 31003914535257 10,251.74 25. M& T Bank Certificate of Deposit 31003913942916 11,649.86 26. M& T Bank Certificate of Deposit 31003914613641 22,240.94 27. M&T Bank Certificate of Deposit 31003914512916 8,683.63 28. M&T Bank Checking Account 9142039018 10.00 SUBTOTAL SCHEDULE E 156,220.29 GRAND TOTAL SCHEDULE E $ 385,019.03 REV-1509 EX + (6-98) '* SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FENICLE HELEN M. FILE NUMBER 21 06 0874 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Linus E. Fenicle 223 N. 25th Street Camp Hill, PA 17011 Son B " u JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH TEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF UMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT"StNTEREST A. 1996 Wachovia Bank - Certificate of Deposit 10,435.42 50. 5,217.71 247402052378600 A 1996 Wachovia Bank - Certificate of Deposit 36,559.29 50. 18,279.65 247402102001182 TOTAL (Also enter on line 6, Recapitulation) $ 23497.36 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY ESTATE OF FENICLE. HELEN M. FILE NUMBER 21 06 0874 DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE ~UMBER THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST VALUE IIF APPLICABLE} 1. Southwestern Life Insurance Company - Annuity 49,159.16 100. 49,159.16 2. New York Life Insurance and Annuity Corp - Annuity 21,006.89 100. 21,006.89 TOTAL (Also enter on line 7 Recapitulation) $ 70 166.05 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. (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF =ENICLE. HELEN M. FILE NUMBER 21 06 0874 ITEM NUMBER DESCRIPTION AMOUNT 1,. FUNERAL EXPENSES: 1. Hoover Funeral Home 8,454.60 2. Blooms by Vickery 258.64 3. Rice Memorial Works - Headstone 125.00 ADMINISTRA TIVE COSTS: 1. Personal Representative's Commissions 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 Reager & Adler, P.C. 1,000.00 3. Family Exemption: (If decedenrs address is not the same as c1aimanrs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 530.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Cumberland Law Journal 75.00 8. Carlisle Sentinel 115.25 TOTAL (Also enter on line 9, Recapitulation) $ 10558.49 Debts of decedent must be reported on Schedule 1. (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) . SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FENICLE. HELEN M. FILE NUMBER 21 06 0874 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 3,450.00 1. Claremont Nursing Home - final nursing home bill 2. PA Retina Specialists - final medical bill 2.78 3. Refund overpayment of annuity payment to Metropolitian Life 388.71 TOTAL (Also enter on line 10, Recapitulation) $ 3 841.49 (If more space is needed, insert additional sheets of the same size) RELA TIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (12)] 1. Linus E. Fenicle Lineal 579,565.82 223 N. 25th Street Camp Hill, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ ''''.''''''.''* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FENICLE HELEN M SCHEDULE J BENEFICIARIES FILE NUMBER 21 06 0874 (If more space is needed, insert additional sheets of the same size) t:: .,.:,; LAST WILL AND TEST AMENT OF HELEN M. FENICLE I, HELEN M. FENICLE, presently of Hershey, County of Dauphin, Commonwealth of Pennsylvania, being of sound mind and disposing memory, realizing the uncertainty of this life, do hereby make, publish and declare this to by my Last Will and Testament, revoking any and all previous Wills and Codicils, and hereby will and dispose of all the property which I own at my death in the following manner: 1. As Executor of this my Will I name and nominate my husband, Linus L. Fenic1e; if he shall for any reason fail or be unable to serve as Executor, either before or during his service as Executor, then I name and nominate my son, Linus E. Fenic1e, as Executor. If he shall for any reason fail or be unable to serve as Executor, then I name and nominate my daughter-in-law, Sharon L. Fenic1e, as Executrix. II. I direct that my debts and the expenses of my last illness and funeral shall be paid by my Executor as soon after my decease as may be convenient. III. All of my automobiles, household and personal effects and other tangible personalty of like nature, together with insurance thereon, I give to my husband, Linus L. Fenicle, if he shall survive me by a period of thirty (30) days; but if my said husband does not so survive me, then to my son, Linus E. Fenicle. IV. If my said husband shall survive me for a period~9fitbirty (3D), d~Y~ I devise and bequeath .Lei: il,._,',_/ ". ',' L::>:J1-.j unto my said husband, outright and absolutely, all the rest, resi!dueandJremainder of my estate, real and personal and mixed, including any property over 'o/hicfljI I1jlay,hav;e:aI1-yppwer of appointment. , ;~ . i I :;'~ ~ l~ - ':'~jU :Ji);,.j,:..; -/O'-J /' /- E IT ./ ~ .-r=-' . -r hl- '-- 1 v. If my said husband shall fail to survive me for the said period of thirty (30) days, but if my said son, Linus E. Fenicle, shall survive me, then I bequeath and devise all the rest, residue and remainder of my estate, real and personal and mixed, including any property over which I may any power of appointment, unto my said son, Linus E. Fenicle. If my said son shall fail to survive me then I bequeath and devise all the rest, residue and remainder of my estate, real and personal and mixed, including any property over which I may have any power of appointment as follows: A. Fifty percent (50%) onto my daughter-in-law, Sharon L. Fenicle. B. Fifty percent (50%) onto Sharon L. Fenicle, as Trustee, of a trust for the benefit of my surviving grandchildren, Benjamin A. Fenicle and Lauren E. Fenicle, or the issue of any deceased grandchild of mine; and my said Trustee shall hold, invest and reinvest, collect the income therefrom, pay all taxes and other charges that may be made properly against the said estate, and distribute the income and principal thereof as follows: 1. During the period of said trust for said beneficiaries, my said Trustee shall apply so much of the principal and income of the said trust as is, in the sole discretion of my said Trustee, necessary for the benefit, support, maintenance and education of said beneficiaries. 2. When the youngest of my surviving grandchildren attains the age of 18 years, my said Trustee shall divide the balance of accumulated income and principal of said trust into as many equal shares as there are then living grandchildren of mine or issue of a deceased grandchild of mine so that my Trustee shall have divided the said balance of the said trust estate into as many shares as there are grandchildren of mine represented either by themselves then living or by their issue then living. My Trustee shall continue to hold the said trust shares, in trust, and make distribution as herein set forth. My Trustee shall distribute the principal and accumulated income to any such beneficiary as follows: one-third upon attaining the age of 22 years, one-half of the remaining balance upon attaining the age of 25 years and the balance of accumulated income and principal upon attaining the age of 28 years. 3 If the said beneficiary shall die at any time during the continuance of this said trust, leaving issue then surviving, the principal and accumulated income, if any, of this trust for this said beneficiary shall be paid over to his said issue per stirpes; provided, however, that if any of said issue be under the age of 18 7J )y). I v . ,-,,' ~ v 2 years my said Trustee shall apply the income and principal of their respecti ve shares, in my Trustee's sole discretion, for the benefit, support, maintenance and education of such issue, without the intervention of a guardian. 4. If said beneficiary shall die at any time during the continuance of this trust, leaving no issue then surviving, the principal and accumulated income, if any, of this said trust for this said beneficiary shall be paid over to my said Trustee in trust, for the benefit of my surviving grandchild or grandchildren or their issue, subject, nevertheless, to the provisions herein above. 5. Should the shares of a beneficiary, in the opinion of my Trustee, be or become too small to warrant the placing or continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee may pay such share absolutely to the person or institution maintaining the beneficiary, or may deposit such share in the beneficiary's name in a savings account of my Trustee's choosing, payable to the beneficiary at majority. IV. No principal or income payable or to become payable under this Will or under any Trust created by this Will shall be subject to anticipation or assignment by any beneficiary thereof or to attachment by or to the interference or control of any creditor of any such beneficiary, or be taken or reached by any legal or equitable process in satisfaction of any debt or liability of such beneficiary prior to its actual receipt by the beneficiary. v. In the event that any beneficiary or legatee of any trust estate, by reason of illness, age, incapacity or other cause, shall, in my Trustee's opinion, be unable properly to receive and disburse the income or principal to which he may be entitled, then my said Trustee, in his sole discretion, shall pay and apply the income and principal due such beneficiary or legatee to his comfortable maintenance and supports without the intervention of any guardian or committee and without being required to apply to any court for leave to make such payments. The powers exercised under this provision shall rest solely in the discretion of my Trustee. 71 " If r rl1 ' .--P ! J 3 Vill. My Executor shall payout of the residue of my estate as an expense of administration all estate taxes, inheritance taxes and other death taxes of any nature which may be imposed upon any devise, legacy or appointment made in this Will. IX. I give to my Trustee the following powers, in addition to and not in limitation of common law and statutory powers: D. E. F. )il,'}j, +: , 1-~, A. To retain any property, real or personal which Trustee may receive as Trustee, even though such property (by reason of its character, amount, proportion to the total trust estate or otherwise) would not be considered appropriate for a fiduciary apart from this provision. To sell, exchange, give options upon, partition or otherwise dispose of any property which Trustee may hold from time to time, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and such considerations as Trustee shall see fit, and to transfer and convey the same free of all trust. To invest and reinvest the trust estate from time to time in any property, real or personal, including securities of domestic and foreign corporations and investment trusts, bonds, preferred stocks, common stocks (whether fiduciary or non-fiduciary), mortgages, mortgage participations, even though such investment (by reason of its character, amount, proportion to the total trust estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision. To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms or corporations as Trustee shall think fit. B. c. In dividing into separate trusts or shares or in distributing same, to divide or distribute in cash, in kind or partly in cash and partly in kind, as Trustee thinks fit. For purposes of division or distribution, to value the trust estate and any part thereof, reasonably and in good faith, and such valuation shall be conclusive upon all parties. To whatever extent division or distribution is made in kind, my Trustee shall, so far as Trustee finds practicable, allocate to the respective beneficiaries approximately proportionate amounts of each kind of security or other property in the trust estate. To use his discretion to elect the most propitious settlement option with regard to any qualified employee benefit plans available to me at my death so long as such election shall be in accordance with the Plan's Administrative Committee or Administrator as the case may be. 4 G. To borrow money without liability on the part of the lenders to see to the application thereof, and to mortgage or pledge any real or personal property. x. I give to my Executor, in addition to and not in limitation of common law and statutory powers, all of the powers and discretions given to my said Trustee in Paragraph IX hereof. All such powers and discretions may be exercised by my Trustee or by my executor without application to any court. XI. I direct that no bond or other security be required of my said Executor or Trustee in any jurisdiction in which he may act. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of seven (7) typewritten pages, the first five (5) of which bear my signature in the margin for the purpose of identification, this 30 "J( day of June, 1998. ''7.jf~/)/1 )0/1. '- f(!/Yf~~--l_; Helen M. Fenicle, Testatrix Signed, sealed, published and declared by the above-named Testatrix, Helen M. Fenicle, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. dfL~ &m vyZ ~ Address I ~ ;Z 9 R CYQ...Un ~ f2cL fY) ..uJl~..rc-ul q . A /70 s-S- () C h~ Ji, y\ \ 1 iD~ %YLcJ Atrdress - [) d2>3i n1c\..J'LU Siu\JU (IC'-"''f m 1\ ?A I In I L 5 COMMONWEALTH OF PENNSYLVANIA COUNTY OF Ctl01ttllanc\ ) : SS: ) I, Helen M. Fenicle, the Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 3 '+1) Sworn or affIrmed to and acknowledged before me by Helen M. Fenicle, the Testatrix, this ~ day of June, 1998. 71/g,,-'t Yr). ,-f-o,,/1~ffi Helen M. Fenicle, TestatrIx ~i Q. cf~d Notary Public COMMONWEALTH OF PENNSYLVANIA furn ~flQI'"'Ct ) I. ,. Notarial SaaI ! !.Dri A. RIchard. Notary Public Camp Hln Borc. Cu":'tx:r1and County My Commission Explre~.()ct. 1 , 2001 Member, Penrrsylvama AssOciatlc'" ot Notar:!lS SS: COUNTY OF ) We, chCU1tnL H Schaefi( and L1 flda Horn mOfL ,the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the aforesaid Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me, this__~'fi> day of June, 1998. MJ1.~ ~mO'0 ~'\\.Jl\\ . '\ Jf\Cc Itness ~'O.lfi~la1ri. Notary Public .. ~i"ial Seal tl.DUl A RIchard, Notary Public Camp HillBoro, Cumberland Countv My CommIssIon Ex~<>"Oct. 1. 200'1 I MelTlber PennS~/hjani2 ..4ssCJciaflon of !"j(jt3n,?~ 6 Cumberland County, Pennsylvania INVENTORY Estate of FENICLE, HELEN M. No.21 06 0874 also known as , Deceased Date of Death 9/24/2006 Social Security No. 191266708 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: LINUS E. FENICLE peffi~"~?~ I.D. No.: to?'!'! Address: 2331 MARKET STREET Dated JA/1/t:J6 CAMP HILL PA 17011 Telephone: 717-763-1383 Description Value Stocks & Bonds 5429 Shares of Fulton Financial Corporation Average of close on 9/22/2006 & 9/25/2006 16.16 87,732.64 Van Kampen Mutual Fund Closely-Held Corporation, Partnership or Sole-Proprietorship C) ( -;C) ...:.~ :-'~ 271",?pO.72 (. -~,~;) {';':.::J: c;.:""\ C:J I-i"l n I C0 Mortgages & Notes Receivable :Y:~ ~~: :u ) --, .J:.> 0) ,:.:) N Cash, Bank Deposits, & Misc. Personal Property Total (Attach Additional Sheets if necessary) 500,302.39 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 \.r Continuation of Inventory FENICLE, HELEN M. 21 06 0874 Description of Inventory PaQe 1 Description Value 1992 Chevrolet Lumina 1,750.00 1987 Ford F150 Pickup 2,200.00 Wachovia Checking Account - 1000302483256 28,407.89 Wachovia Money Market - 1010110807661 36,582.70 Wachovia Certificate of Deposit - 247402052198854 21,245.95 Wachovia Certificate of Deposit - 247402052271172 9,326.07 Wachovia Certificate of Deposit - 247402302536074 10,224.60 Northwest Savings Bank Certificate of Deposit - 001803015401 9,975.92 Northwest Savings Bank Certificate of Deposit - 001803014750 37,502.90 Refunds from Highmark Blue Shield 43.60 Sovereign Bank Certificate of Deposit - 0765144738 7,430.61 Sovereign Bank Certificate of Deposit - 0765145479 15,179.72 Sovereign Bank Certificate of Deposit - 0765145461 15,179.72 Sovereign Bank Certificate of Deposit - 0765145453 20,239.62 Subtotal $ 215,289.30 Continuation of Inventory FENICLE, HELEN M. 21 06 0874 Description of Inventory PaQe 2 Description Sovereign Bank Checking Account 2331110158 Value 10.00 Fulton Bank Certificate of Deposit 0220220860 13,499.44 Fulton Bank Certificate of Deposit 0220220868 9,983.35 Fulton Bank Certificate of Deposit 1630025273 9,793.86 Fulton Bank Certificate of Deposit 3220168083 15,380.67 Fulton Bank Certificate of Deposit 3220188574 15,195.90 PNC Bank Certificate of Deposit 2001010378 26,548.26 PNC Bank Certificate of Deposit 000021001001894 12,539.39 M&T Bank Certificate of Deposit 31003914515548 13,942.69 M&T Bank Certificate of Deposit 31003914535257 10,251.74 M&T Bank Certificate of Deposit 31003913942916 11,649.86 M&T Bank Certificate of Deposit 31003914613641 22,240.94 M&T Bank Certificate of Deposit 31003914512916 8,683.63 M&T Bank Checking Account 9142039018 10.00 Subtotal $ 169,729.73 Continuation of Inventory FENICLE, HELEN M. 21 06 0874 PaQe 3 Description of Inventory Description Value Real Estate Subtotal $ Grand Total $ 500,302.39 CO~WEAl TH OF PENNSYLVANIA ---DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG. PA 17126-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FENIClE LINUS EUGENE 2331 MARKET STREET CAMP Hill, PA 17011-4642 ____un fold ESTATE INFORMATION: SSN: 191-26-6708 FILE NUMBER: 2106-0874 DECEDENT NAME: FENIClE HELEN M DATE OF PAYMENT: 12/08/2006 POSTMARK DATE: 1 2/08/2006 COUNTY: CUMBERLAND DATE OF DEATH: 09/24/2006 NO. CD 007536 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $24,776.44 I I I I I I I I TOTAL AMOUNT PAID: $24,776.44 REMARKS: CHECI(# 1008 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WillS