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HomeMy WebLinkAbout12-18-06 .-I ..... . w ..., ~i(~ oii!o wISe ~fil ~ OFFICIAL USE ONLY REY-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT t- Z UJ C UJ U UJ C DATE OF BIRTH (MM-DD-YEAR) 05-17 -1938 FILE NUMBER II 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 204-30-8635 0106 NUMBER THIS RETURN MUST BE ALED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~1 04 o 2. Supplemental Return [!] o o 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Povertv Credit (date of death between . 12-31-91 and 1-1-95) o 3. Remainder Return (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch O) [!] 6 Decedent Died Testate (Attach copy of V1111) o 9 Litigatioh Proceeds Received .... z W Q Z ~ II) I o NAME I Ro rt~ Saidi~,---Esq.~_n____,______~_ FIRM N1 E (If applicable) Sai is, Flower & Lindsay TELEPH NE NUM~ER (71 ) 73t -3405 1. R I Estate (Schedule A) (1) z o ~ ::) t- o: c( u UJ 0:: 2109 Market Street Camp Hill, PA 17011 (2) OFFICIAL USE ONLY None None None None (") S:;;o S~~ :...: ;:::c (") c.::.1. Jt> r- ~~; ~ gj .'._ C/)......... :="J ("'") C)(') ~ ::::)c :::0 ~t;! -I 2.S cks and Bonds (Schedule B) 3. C sely H~ld Corporation, Partnership or Sole-Proprietorship 4. M rtgage$ & Notes Receivable (Schedule D) 5. C h, Bank Deposits & Miscellaneous Personal Property ( edul~ E) 6. J ntly ~ed Property (Schedule F) Sep~rate Billing Requested r-Vivo$ Transfers & Miscellaneous Non-Probate Property edule G or L) D Separate Billing Requested al Grdss Assets (total Lines 1-7) eral Expenses & Administrative Costs (Schedule H) 10. bts of Decedent, Mortgage Liabilities. & Liens (Schedule I) 11. T~tal Deductions (total Lines 9 & 10) 12. ~~t Valu' of Estate (Line 8 minus Line 11) 13. C aritable and Governmental Bequests/See 9113 Trusts for which an election to tax has t been made (Schedule J) t Value Subject to Tax (Line 12 minus Line 13) (3) (4) (5) 15,239.33 (6) None (7) 475,407.82 (8) 490,647.15 (9) 20,359.67 1,957.47 (10) ......, t:::) <::;:) r::r'\ o rrt n :':'0 --nr'n me) ~2Q_ c.") -'oJ r=r:o ::.aE9 c:> C") .." " -- :-r1 ~~e c::o -0 :x: C!J (11) 22,317.14 (12) 468,330.01 (13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) unt qf Line 14 taxable at the spousal tax rate. 0.00 x .00 (15) z transf~rs under Sec. 9116(a)(1.2) I 0 aunt ~f Line 14 taxable at lineal rate j:: 0.00 x .045 (16) ~ ::) D- aunt Qf Line 14 taxable at sibling rate 261,227.83 x .12 (17) ::E 0 I u aunt df Line 14 taxable at collateral rate 2,000.00 .15 (18) ~ x (19) 205,102.18 263,227.83 0.00 0.00 31,347.34 300.00 31,647.34 Copyright 2002 f~rm software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00; -------------~ .----1 " Dece~~nt's 'Complete Address: '"'" STREE ADD~ESS 5 Willson Street CITY I ~arqsle I STATE PA !ZIP 17013 Tax ~yme~ts and Credits: 1. Ta*:,:, I~ue (Page 1 Line 19) 2. Cr~fltslParents II A- t"sal Poverty Crelm II ~: ~;:::"",nts 3. Int+teStlPeOalty if applicable D. Interest E. Penalty (1 ) 31,647.34 35,000.00 1,582.37 Total Credits (A + B + C) (2) 36,582.37 TotallnterestlPenalty (0 + E) 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 5. If i e 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) 4,935.03 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. id decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. [i] D b. r~tain the right to designate who shall use the property transferred or its income;.................................... [i] D c. n~tain a reversionary interest; or.................................................................................................................. [i] D d. r~ceive the promise for life of either payments, benefits or care?.............................................................. D [i] 2. f deatt1 occurred after December 12, 1982, did decedent transfer property within one year of death without eceiving adequate consideration? ................. ............ ... ....................... ......... .......... ............... ......... .............. ....... D [i] id decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... D [i] id decedent own an Individual Retirement Account, annuity, or other non-probate property which ntains a beneficiary designation?..................................................................................................................... [i] D SWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties 'ury, I ~re that I have examined this return, including aCCOl'1lJSnying schedules and statements, and to the best of my knowledge and belief, it is true, correct and e. Declara . of rer other than the al re resentative is based on all information of which rer has an know! SIGNATURE OF RSON ~SPONSIBlE FOR FILING RETURN ADDRESS Sh B Miller! , 585 Carlisle Road Newville, PA 17241 11//i/06 / ~- 1,. 0(, ADDRESS A TIVE ADDRESS 2109 Market Street Camp Hili, PA 17011 For dates of ath 0 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 sp se is 3,Yo [72 P.S. ~9116 (a) (1.1) (i)]. For dates of ath 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. ~91 (a) (111) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets an ling a ~ return are still applicable even if the surviving spouse is the only beneficiary. For dates of ath on or after July 1, 2000: The tax rate posed 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 pare ,an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)]. The tax rate posed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) P.S. S9116 (a) (1)]. The tax rate posed on the net value of transfers to or for the use of the decedenfs 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. ~ FILE NUMBER 21-06-0106 Rev-15GB EX+ (6-88) " SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY c ESTATE OF Kauffman, Sylvia S. Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-ownecl with the right of sUlVlvorshlp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 B quest from estate of Nellie B. Kirk 2 T Bank, checking acct. #90028163 3 T Bank, savings acct. #15004208579085 4 mbers 1 st, savings acct. #83837 5 P triot News, refund 6 S vereign Bank, CD #2895398887 7 1 89 Honda Civic automobile (based on sale price) 8 usehold furnishings TOTAL (Also enter on Line 5, Recapitulation) (If more space is needed. additional pages of the same size) Copyright (c) 20 form software only The Lackner Group, Inc. VALUE AT DATE OF DEATH 1,000.00 6,001.55 4,295.16 1,184.39 83.40 1,374.83 500.00 800.00 15,239.33 Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6-98) , ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ~ FILE NUMBER 21-06-0106 Ie rrust be COI1'1lIeled and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER UDE ~E OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE TE 0 TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 rsto~n Bank, joint savings aeet. #706002163 - 2,001.20 100.000 2,001.20 sterred to joint acct. with Sharon B. Miller on 8/05 2 I estate at 25 Wilson Street, Carlisle, PA - 109,100.00 100.000 3,000.00 106,100.00 sterred to joint tenants with right ot ivorship on 12/13/2005 (Sharon B. Miller and via S. Kauffman) 3 M T Bank IRA, #035004110112212, opened 2,054.03 2,054.03 1 13/2004 - trust is benet. 4 T Bank IRA, #035004200349486 - trust is 14,801.77 14,801.77 et. 5 T Bank IRA, #035004200372263 - trust is 2,328.76 2.328.76 et. 6 T Bank IRA, , opened 2/1/2002, 1,081.61 1,081.61 5004110111404 - trust is benet. 7 T Bank IRA, opened 4/6/1999, 15,215.11 15.215.11 5004200220008 - trust is benet. 8 mbers First FCU, IRA, #83837-15, opened 11,459.54 11,459.54 8/97 - trust is benet. 9 mbets First FCU, IRA, #83837-16, opened 3,053.03 3.053.03 8/97 - trust is benet. 10 embers First FCU, IRA, #83837-17, opened 5.870.56 5.870.56 3 8/97.. trust is benet. tal of Continuation Schedule(s) ee attached page TALi (Also enter on Line 7, Recapitulation) 475,407.82 ! , (If more space is needed, additional pages of the same size) Copyright (c) 2od2 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev.1510 EX+ (6-98) '\ c SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued . ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER IN UDE ~E OF TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE TH DATE 0 TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 11 M mbe..s First FCU, IRA, #83837-18, 11 ,067.96 11,067.96 01 f!ned3/18/97 - trust is benef. 12 M mbers First FCU, IRA, #83837-19, opened 1 ,368.00 1 ,368.00 1~ 12/98 - trust is benef. 13 N ~mbers First FCU, IRA, #83837-20, opened 2,641.40 2,641.40 2/ 3/99 - trust is benef. 14 N ~mbers First FCU, IRA, #83837-21, opened 2,513.49 2,513.49 11 ~2001 - trust is benef. 15 M mbers First FCU, IRA #83837-22, opened 581.12 581.12 41 7/02 - trust Is benef. 16 1\ .mbers First FCU, IRA #83837-23, opened 2,125.77 2.125.77 1) 28/2003 - trust is benef. 17 M mbers First FCU, IRA #83837-24, opened 1 ,565.20 1,565.20 81 5/2004 - trust Is benef. 18 F ~vocable Trust, M& T Bank Trustee - see 289,579.27 289,579.27 a1 lached list of assets contained in the Trust . PTAL(A1so enter on Line 7, Recapitulation) 475.407.82 Copyright (c) 2od: form software only The Lackner Group. Inc. Form PA-1500 Schedule G Rev. 6-98 ~ Kauffman, Sylvia S. II i I FILE NUMBER 21-06-0106 ESTATE OF REV.1151 EX+ (12-99) '* SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS , . COMMQ~ EAL TIt O~ENNSYLVANIA INHE ItANCE RETURN RE IDENT CEDENT Kauffman, Sylvia S. FILE NUMBER 21-06-0106 ESTATE OF I Debts Ofi ecedtnt must be reported on Schedule I. ITEM NUMBER A. B. Zip DESCRIPTION ee continuation schedule{s) attached 1. INISTRATIVE COSTS: rsonal Representative's Commissions cial Security Number(s) I EIN Number of Personal Representative(s): eet Address State ar(s) Commission paid mey's Fees ee continuation schedule{s) attached 3. mily Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant 2. Street Address City Relationship of Claimant to Decedent State Zip 4. 5. ee continuation schedule{s) attached untanfs Fees 6. Return Preparer's Fees 7. er Adhlinistrative Costs See continuation schedule{s) attached TOTAL (Also enter on line 9, Recapitulation) I Copyright (c) 20 form software only The Lackner Group, Inc. AMOUNT 5,422.90 12,350.00 95.00 2,491.77 20,359.67 Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-88) , c SCHEDULE H-A FUNERAL EXPENSES continued . ESTATE OF ! II Kauffman, Sylvia S. FILE NUMBER 21-06-0106 ITEM j NUMBER DESCRIPTION AMOUNT 1 E ger Funeral Home 5.422.90 I ; I , , I I i I Subtotal 5.422.90 I Copyright (c) 200~ form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A Rev. 6-98 _ _~L Rev-1502 EX+ (8-98) ~ . c ESTATE OF Kauffman, Sylvia S. SCHEDULE H.82 ATTORNEY'S FEES continued FILE NUMBER 21-06-0106 ITEM NUMBER DESCRIPTION 1 S idis, Flower & Lindsay Subtotal AMOUNT 12,350.00 12,350.00 Copyright (c) 20 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rev.1502 EX+ (6-98) c SCHEDULE H.B4 PROBATE FEES continued , Kauffman, Sylvia S. FILE NUMBER 21-06-0106 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Rister of Wills 95.00 Subtotal 95.00 i i Copyright (c) 2002 form software only The Lackner Group. Inc. Form PA-1500 Schedule H-B4 (Rev. 6-98) Rev-1502 EX+ (6-98) c SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued ~ ~ Kauffman, Sylvia S. FILE NUMBER 21.06.0106 ESTATE OF ITEM I NUMBER , DESCRIPTION AMOUNT I 1 C~I mberland Law Journal, estate notice 75.00 2 MI+T Bank, trustee's fees for administration of Revocable Trust 2,207.03 ! , 3 T~e Pab'iot News, estate notice 149.22 4 P C check printing fee 56.52 5 ~glster of Wills, short certificate 4.00 II i i I I I i Subtotal 2,491.77 i Copyright (c) 2oo~lform software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6-88) c SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ~ I Kauffman, Sylvia S. FILE NUMBER 21-06-0106 ESTATE OF I ITEM I VALUE AT DATE NUMBER I DESCRIPTION OF DEATH 1 B ro of Carlisle, trash - final bill 16.18 2 C rlisle Boro Tax account (1/2 of amt. due) 279.78 3 E ~helbergers, Inc. 133.60 4 F ot Locker, refund of pension payment deposited after date of death 661.94 5 P Dept. of Revenue, PA 40 taxes 5.00 6 P &L E:lectric Utilities - decedent's final bill 63.64 7 5 idis, Flower & Lindsay, attorney fees incurred prior to death 351.50 8 51 rint, phone bill - decedent's final bill 34.01 9 51 It & Stolt, tax preparation 245.00 10 UI I - decedent's final bill 166.82 TOTAL (Also enter on Line 10, Recapitulation) 1,957.47 (If more space is needed, additional pages of the same size) Copyright (c) 200 form software only The Lackner Grou . Inc. Form PA-1500 Schedule I Rev. 6-98 Include unrelmbursed medical expenses p II REV.1513 EX+ (9-00) . 1* SCHEDULE J BENEFICIARIES '" COMMq! NEALTH OF PENNSYLVANIA IN~ ~~N1EJ~E~RN ESTATE OF I ~ auffman, Sylvia S. i NAME AND ADDRESS OF NUMBER! PERSON(S) RECEIVING PROPERTY I Tf.xABlE DISTRIBUTIONS pnclude outright spousal · i Clistributions, and transfers under Sec. 9116(a)(1.2)] 1 lbigaiil M. C. Miller,n/b/m Smith 7 East North St. , arlisle, PA 17013 RELATIONSHIP TO DECEDENT Do Not List Trustee(sl FILE NUMBER 21-06-0106 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Niece specific bequest of $1,000 1,000.00 2 ~am J. Miller 25 East North St. arlisle, PA 17013 Nephew specific bequest of $1,000 1,000.00 3 haron B. Miller 85 Carlisle Road ewville, PA 17241 I I Sister residue of estate 470,969.82 Total 472,969.82 E ter dollar amounts for distributions shown above on lines 5 through 18, as appropriate, on Rev 1500 cover sheet II. N N-TAXABlE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BING MADE i i ; ~. CHARITABLE AND GOVERNMENTAl DISTRIBUTIONS , I I See continuation schedule(s) attached 205,102.18 ; . i , i TOT~ OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 205,102.18 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J Rev. 6-98 II Revrl502 EX+ (WII) c SCHEDULE .i.IIB CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS continued .. 11- ESTATE OF Kauffman, Sylvia S. FILE NUMBER 21-06-0106 ITEM I NUMBER DESCRIPTION AMOUNT 1 C ,aritable remaindermen of Sylvia Kauffman Revocable Trust- SO/50 to WITF, Inc. 205,102.18 alii d Bosler Memorial Library ! I I I i , I i Subtotal 205,102.18 I Copyright (c) 2002 form software only The Lackner Group. Inc. Form PA-1500 Schedule J-IIB (Rev. 6-98) II REVo1fi1". EX+ (NO) . '* COMMON reAL TH OF PENNSYlVANIA INHE t1TANCE TAX RETURN AI slDENT DECEDENT BeNI!DULI! K LIFE EST ATE,&. ANNUITY & TERM Ct:RT AlN (Check Box 4 on Rev-1500 Cover Sheet) l . ESTATE OF FILE NUMBER Kauffman, Sylvia S. 21-06-0106 This schedule is to be used for all sinj;lle life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors tor single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. o Will 0 Intervivos Deed of Trust 0 Other NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE Sharon Bioi Miller 06123/1945 61 181 Life or o Term of Years o Life or o Term of Years o Life or o Term of Years I: o Life or o Term of Years 1. Value of fund from which life estate is payable $ 367,306.62 0.441605 I, 2. Actuarial fa ~ per appropriate table Interest table te - 0 31/20/. 181 &I~ 0 10010 0 v.iabIe RaI8 Value of life tate (Une 1 multiplied by Line 2) NAME() F NEAREST AGE AT PAYABLE j ANNUITANTS DATE OF BIRTH DATE OF DEATH Ii o Life or o Term of Years I o Life or o Term of Years : o Life or o Term of Years I o Life or o Term of Years 1. Value of fund ~om which annuity is payable 2. Check 3PP1afe block below and enlor corresponding (nurrl>e~ Frequency ,Ipayout-D VVeekIy(52) 0 BlW88Idy(26) 0 MonhIy(12) 0 QatarIy(4) o SenNnIaIy(2) 0 Arn.IaIy(1) 0 011.- 3. Amount of ~yout per period 4. Aggregate an~~al payment Line 2 multiplied by Line 3 5. Annuity Fac1cj)r (see instructions) Interest table ~te - 0 31/2D~ 0 &110 010010 0 v.iableRale 6. Adjustment ~actor (see instructions) 7. Value of an~',.,ulty - If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation i j Line 4 x Line 5 x Line 6 If using vari ble rate and period payout is at beginning of period, calculation is: I I (Line 4 x Line 5 x Line 6) + Line 3 NOTE: The valu of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax re m. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13,15,16,17 and 18. $ $ 0.00 $ $ Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule K (Rev. 6-98) REV~~7p'_ !* COMMO~EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RI$$IDENT DECEDENT SCHEDULE . FUTURE INTEREST COMPROMISE (Check Box 4a on Rev-1500 Cover Sheet) Kauffman, Sylvia S. This schedule Is appropriate only for Estates of decedents dying after December 12. 1982. This s~dule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return 181 Will 0 Trust 0 Other FILE NUMBER 21-06-0106 ESTATE OF I. Beneftclarles NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH /lGElO tEARESTBRllIlAY 1. S aron B. Miller sister 06/23/1945 61 2. , 3. Ii 4. 5. II. For de~ents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months 'of the decedenfs death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right o Unlimited right of withdrawal o Limited right of withdrawal III. ExPla~atlon of Compromise Offer: Be~ iciary of life Interest In Revocable Trust of Sylvia Kauffman. Remaindermen are charities: Bosler Me "rial Library and WITF, Inc. (SO/50). Used basic life expectancy calculation for Sharon B. Miller. I : ! i i IV. Sum ary of Compromise Offer: 1. Amount of Future Interest 367,306.62 2. ~alue of Une 1 exempt from tax as amount passing to charities, etc. 205,102.18 I ' (also Include as part of total shown on Une 13 of Cover Sheet) 3. ~alue of Une 1 passing to spouse at appropriate tax rate I Check One 06% 03% 00% t (also IndtJde as part of total shown 00 Uno 15 of Cover Sheet) 4. alue of Line 1 taxable at lineal rate f 06% 0~5% Iso include as part of total shown on Line 16 of Cover Sheet) 5. alue of Line 1 taxable at sibling rate (12%) 162,204.44 Iso include as part of total shown on Line 17 of Cover Sheet) 6. alue of Une 1 taxable at collateral rate (15%) l(also include as part of total shown on Line 18 of Cover Sheet) 7. 'total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) 367,306.62 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule M (Rev. 6-98) I' . Bstate Valuation nate of Death: 01/11/2006 Vllluaticm DaU, 01/11/2006 Processing Dat~: 02/08/2006 Estate of: Sylvia Kauffman '1'//A Report Type: Dat. of Death Number of Securities: 47 Pile m: kauffman Sures or Par Security Description High/Ask Low/Did Mean and/or Div and Int Security Adjustments Accrullls Value 1) 32684 ~ 77 MTJl IIOlf.BY MAR1tB'l' '420 (55376'1'429 1. 000000 1. 00000 32.684.77 Accrued Xntere.t 38.04 2) 200 tJNI'l'BD STATES sVG BD sn D (912540BJt3) OTC DTD: 10/oi/1988 01/11/2006 123.92000 A/D 123.920000 247.84 , 3) ioo uNITED sTATES SW BD SBR BE (~12540BL1) I OTC DTD: 11/01/1988 I 01/11/2006 123.92000 A/D 123.920000 247.84 4) 200 UNITED STA'l'BS SVG BD sn BB (912540BM9) OTC DTD: 12/0i/1988 01/11/2006 123.92000 A/D 123.92'0000 247.84 5) aOO uNITEDSTATBS SvGBD sn BE (912S40BN7) OTC DTD: 01/01/1989 01/11/2006 123.92000 A/D ! 123.920000 247.84 6) ,~OO UNITED STATES SVG Db sn D (912540EQO) I OTC I DTD: 03/01/1989 01/11/2006 121.48000 A/D i 121.480000 242.96 7) ~OO UNITED STA'l'BS SVG DD SBR D (91254008) aTC riTD: 04/01/1989 01/11/2iIl16 121. 48000 A/D 121.480000 242.96 8) 2'00 UNITED ftAmS riG Db sim BE (912540BS6) OTC DTD. 05/01/1U9 I 01/11/2006 121.48"000 A/D 121.480000 242.96 9) Joo uNI'l'BD S'rATBS SVG :1m sn Di (912540PB6) OTC DTD: 05/01/1990 01/11/2006 116.76000 A/D 116.760000 700.56 10) _100 UNJ:TED STATES SVG BD sn D (912540I'G1) I OTC DTD: 07/01/1990 I 01/11/2006 116.76000 A/D , 116.760000 467.04 11) 20~0 UNJ:TBD STATES SVG DD sn BE (9125fOPV8) I OTC I DTD: 08/01/1991 01/11/2006 110.04000 A/D ;,.1 110.040000 2.200.80 12) 'I' UNJ:TBD STATES SVG BD sn BE (912540GB1) OTC DTD: 02/01/1992 01/11/2006 107.88000 A/D 107.880000 539.40 Page 1 This report _s produced with EstateVal. a product of Estate Valuations" Pricing Syst_. Xnc. Xf you uve questions. pl_se contact BVP Syst_s at (818) 313-6300 or www.eYpsys.com. (Revision 7.0.3) II Dlt. of Death: 01/11/2006 Valuation Dat.i: 01/11/2006 proce.sing Dat~: 02/08/2006 Estat. of. Sylvia Kauffman T//A Report Type: Dat. of D..th Humb~ of S.curiti.s: 47 Fil. XD: kauffman Share. or Par Security Description High/Ask Low/Bid K8an and/or Div aDd Xllt Security Adjust:lllent& Accruah Valu. 13) U) 15) 16) 17) 18) 19) 20) 21) 22) 23) 24) Page 2 This report - produced with Bst.teVal, a product of Bstat. Valuations" Pricing Syst_, :ruc. Xf you have questions, pl.... contact BVP Syst_ at (818) 313-6300 or www.evpsy..com. (Revi.ion 7.0.3) Date of Death: 01/11/2006 Bstate of: Sylvia Kauffman T//A , I , Va!uation Date~ 01/11/2006 Proc.ssing Dat~: 02/08/2006 Shares or par Security De.cription Low/Bid Report Type: Date of Death Humber of Securities: 47 Fil. :m: kauffman Mean and/or Div and Znt Security Adjustments Accruals Value High/Ask 82.680000 1,653.60 25) 2000 UNITED S'l'ATBS SVG BD SD BE (912540HC8) 0'l'C DTD: 03/01/1994 01/11/2006 82.68000 A/B 81. 000000 3,240.00 26) 4000 UNITED ST1TBS SVG BD SD BE (912540BB7) 0'l'C DTD: 08/01/1994 01/11/2006 81.00000 A/B 74.640000 2,985.60 27) 4ClOO UNITED S'l'ATBS SVG BD DR BE (91254C)BX2) OTC DTD: 10/01/1995 01/11/2006 74.64000 A/B 71.000000 710.00 28) 1000 UNITED STATBS sva BD sn BB (912540JJ1) 0'l'C DTD: 09/01/1996 01/11/2006 71. 00000 A/B 117.160000 2,343.20 29) 2~1l0 mtiTED &'rATBS SWs BD SD. :r (91.2556BS5) Financial Times Interactive Data DTD: 01/01/2002 Kat: 01/01/2032 O~ 01/06/2006 01/13/2006 117.16000 ickt 117.16000 IIkt 115.560000 2,311.20 30) 2000 UNITED STATES Svas Be DR I (912556BV8) Financial Time. Interactive Data DTD: 04/01/2002 Mat: 04/01/2032 O~ 01/06/2006 01/13/2006 115.56000 Mkt 115.56000 ickt 7.990000 3,798.86 31) 475.~52 AMBRIOH CBNTY ~ pORTFOLIOS (025076209) BQtJn'Y INC INS Mutual J'uDd (as quoted by NASDAQ) 01/11/2006 7.99000 Mkt 18.750000 1,918.76 32) 102.~34 BR:I:DGBNAY PD INe (108747403) I ULTRA SIlL Iir.r : Mutual J'uDd (as quoted by HASDAQ) I 01/11/2006 70'~,37 LOONJ:S SAYLES PDS :r (543495816) SIlL CP VAL INS Mutual J'uDd (as quoted by NASDAQ) 01/11/2006 26.370PC) Mkt 26.370000 1,867.97 18.75000 Mkt 33) 34) 1~83.2~8 KTB GROUP FDS (55376T882) I BQ DmBX I .I I Mutual J'uDd (a. quoted by NASDAQ) I 01/11/2006 I 2019.6~9 KTB GROUP PDS (55376T692) , LCP S'1'1t I I Mutual J'uDd (a. quoted by NASDAQ) 01/11/2006 8.58000 IIkt 10.750000 18,095.24 10.75000 IIkt 35) 36) 2.9.' 4 KTB GROUP PDS (55376T510) KID CP GRW I I Mutual J'uDd (a. quoted by NASDAQ) 01/11/2006 15.71000 IIkt 8.580000 17,328.85 15.710000 4,549.68 Page 3 Thi. report --t produced with EstateVal, a product of B.tat. Valuations" Pricing Systems, :rne. If you have que.tions, pl.... contact BVP Sy.tems at (818) 313-6300 or www.evpsys.com. (Revi.ion 7.0.3) Data of Death: 01/11/2006 Bstate of: Sylvia Kauffman T//A Valuation Date: 01/11/2006 Report Type: Date of Death II · . P~e..ing Dat.. 02/08/2006 45) 46) 47) Share. or Par Security De.cription 37) 335.877 HTB GROUP Pns (55376T379) MOL CP GRW J: :r Mutual FuDd (a. quoted by NASDAQ) 01/11/2006 38) 148.632 HTB GROUP PnS (55376T114) SMCP ST mST :r Mutual FuDd Cas quoted by NASDAQ) 01/11/2006 39) 109.555 TBOKPSON PLuMB PDS J:HC (88489130~) GROWl'R PD Mutual FuDd (&8 quoted by NASDAQ) 01/11/2006 40-) 359.788 ~ :rHDEX PDS (922908405) VALtJB PTPL Mutual FuDd (a. quoted by NASDAQ) 01/11/2006 41) 187.576 HARBOR PD (411511306) J:NTL FD J:NSTL Mutual PUnd Ca. 'quoted by NASDAQ) 01/11/2006 42) 3242.085 HTB GROUP PDS (55376T858) DlCOllB J: :r Mutual PUnd Ca. quoted by NASDAQ) 01/11/2006 43) 3182.~99 HTB GROUP PDS (55376T817) DITRJ( BD J: J: Mutual Pund (a. quoted by NASDAQ) 01/11/2006 Accrued :rntere.t 44) 1667.8 HTB GROUP Pns (55376T221) SUR DtJR GV' :r J: Mutual FuDd (a. quoted by NASDAQ) 01/11/2006 Accrued J:ntere.t 1624.365 MTB GROUP r.Ds (55376T189) STlIII CORP BD :r :r MUtual Fund (as quoted by NASDAQ) 01/11/2006 Accrued :rntere.t 3375.135 MTB GROUP FDS (55376V705) USGVBDIJ: Mutual FuDd (&8 quoted by NASDAQ) 01/11/2006 Accrued :mtere'.t 5 J:NVJ:STORS IItDf PA tJNl:T TR (461656209) tJT 2ND sn Miscel1aneou. 01/11/2006 Carryover ~ daily intere.t: Total Value. Total Accrual. I Total: :$289.579.27 Hi.gh/A.k Number of Securitie.: 47 Pile :rD: kauffman Low/Bid Mean and/or Div and:mt Security Adju.tments Accruals Value 16.56000 Mkt 9.32000 MItt 46.22000 Jlkt 23.11000 Mkt 52.08000 Mkt 9.75000 MItt 9.83000 Mkt 9.54000 Mkt 9.75000 Mkt 9.30000 Mkt 170.64000 A/B 16.560000 9.320000 46.220000 23.110000 52.080000 9.750000 9.830000 9.540000 9.750000 9.300000 170.640000 35.63 19.30 $160.20 36.58 15.89 14.76 5.562.12 1.385.25 5.063.63 8.314.70 9.768.96 31.610.33 31.282.00 15.910.81 15.837.56 31.394.34 853.20 $289.419.07 ---IT .. , \ Page 4 Thi. report .s produced with ..tateVal, a product of .state Valuations Ii Pricing Sy.t.... Inc. If you have question., plea.. contact BVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.3) Desc. (1) 25 WILSON STREET (2 ) Property Desc. (1) (2) LOT 227 & PO 228 PB 1 PG 61 '.- (3) Residential Building Preferred Land Val "-,~_L-;. Land Vol :":,~~..:-'Iinprovement val :-;~~d ~~t~. :Mineral Val F12=Cancel :F10"",Sales FS"",Taxes G:~:.' 8.r.~ :: c,- II Cntl Number MaR,Nl.J.mber Old,Ref 4 732 04-21-0322-051 04000732 KAUFFMAN, SYLVIA S & SHARON B MILLER 25 WILSON STREET CARLISLE PA 17013 SITUS: 34800 74310 c-':t"o.L ::e i\:c~;:it~~f~.:.. C' " -1 'f .,j ....;..... )...... ;...;.,,,, ~.~ .. ~.. ....... ..:.... 1._;':.:.1 ~:::'?-r...'_'c- -~ :f.}.:2 ;-~ ~:~:, ' ;"1 ..._... .:) ,c, ,:. ~~',-~~-i r i ,_)".. _~. I ~ ~'.' ':; ; ,~ _. ',. ~~T _~(_ _~ .:.". ':",:: ,; ~..~ .~'." -:; ;'-: '-- -, ;1." -".'., ~ DO 'd 8~ll 096 LlL 'ON XV.:l Public Inquiry Total Value 109110 Acreage CARLISLE BOROUGH CARLISLE AREA S.D. Land Use Code Consideration Sale Date Deed BkjPg Taxable/Exmpt Clean&Green? Sqft Bldg Area Gross Area Dimension6 Year Built Initial Struct Mobile Home Code Mobile Home Park Mobile Home Mfg. Mobile Home Year Mobile Home Unit Jll 'lld .140 R 1 12/16/2005 00272 01832 TAXABLE 952 50 120 1961 ~d 6v:80 3nl 900~-l8-1JO 'W 4? Z,5 2- YOtd'rj <', 'r.--, .' . r~(:~:~-;~~. "' :;""r:,; r:;J . . ..... h.'. ...... ~'", I \ ;':' E CO F.~ Lt C 1<: C' r-~ [J: [.E. G i" I : . , .", ,- -, I \ i' r '..' '- :.; b L h _ h ; ; J CD U :.~ T'; - P J\ ZOD5 DEO 16 ArJ 9 ~9 MADE THE DEED /"";)'1" H J .... day of b-<-. . ,in the year of our Lord Two Thousand Five (2005) BETWEEN SYLVIA S. KAUFFMAN, single person, of Cumberland County, Pennsylvania, hereinafter and ( Grantor) SYLVIA S. KAUFFMAN AND SHARON B. MILLER, Sisters, single persons, of Cumberland County, Pennsylvania, hereinafter . ...-........ .... (Grantees) WITNESSETH, that in consideration of One Dollar and 00/100 ($1.00) in hand paid, the receipt whereof is hereby acknowledged, the said grantor do hereby grant and convey to the said grantees, as joint tenants with the right of survivorship. ALL the following described lot of ground lying and being situate in the Borough of Carlisle, Cumberland County, Pennsylvania, Mooreland Addition to Carlisle, bounde(jj, limited and described as follows: BEGINNING at a point on the Eastern building line of Wilson Street, said point being atithe Northern line of lot of ground now or formerly of William N. Alexand~r, and said point being also 10 feet South of the Northern line of Lot No. 228; thence North along the line of said Wilson Street, a distance of 50 feet to a point being the SoUthern line of a 16-foot alley; thence in an Easterly direction . ---.-alongfh6 line of-said alley, a distanceof-120feet-to-a -poinL-being the ... . '. intersectIon of the Southern line of the alley aforesaid with the Western line of a 16-foot qlley running North and South; thence South along the Western line of the latter aHey a distance of 50 feet to the Northern line of lot now or formerly of William t1J. Alexander; thence West along the Alexander line 120 feet to the place of BEGINJINING. I BEING 1i. feet frontage and depth from the Northern pari of Lot No. 228 and the entire fr. ntage and depth of Lot No. 227; the lot hereby convey.ed having thus a fro ontage of 50 feet on Wilson Street and a uniform depth of 120 feet to the 16-foot . alley af . resaid. These lot numbers are according to the Plan of Mooreland Land Compa~y as. the same is recorded in the Recorder's Office of Cumberland County, Fennsylvania, in Plan Book 1, Page 61. This conveyance is being made subject tb the plan of restrictions as attached to and rnade a part of said , I recorde(jj Plan. BEING improved with a brick dwelling known as No. 25 Wilson street, Carlisle, Pennsylvania 17013. 800K 272 PAGEi832 II T-,' · BEING the same premises which John L. Burkholder and Jo Ann E. Burkholder, husbonoand wife, by Deed dated Septemb.er2, 1986 which Deed isrecordedin the Office of-fhe Recorder of Deeds in and for Cumberland County in Deed Book 32-0, Page 901, granted and conveyed to Sylvia S. Kauffman, Grantor herein. This is a conveyance between sisters and therefore exempt from Pennsylvania Realty Transfer Tax. AND the said Grantor hereby covenants and agrees that she Will warrant specially the property hereby conveyed. BJfoK 272 PAGE18~3 II ,- /",--.,' . -~ . .<''' IN: WITNESS WHEREOF, said grantor has hereunto set her hand and seal the day and year above written. SIGNED, SEALED AND DELIVERED IN THE PRESENCE OF hL~~ : 0~~S,~~~ : Sylvid S. Kauffman / :COMMONWEALTH OF PENNSYLVANIA: 'COUNTY! OF CUMBERLAND : ss On this, the 13 TH day of ~'-"> 200r befor(3 me, th.~lJoq~r?i,gn.~(:.L, 'officer personally appeared Sylvia S. Kauffman, known to me (or satisfactorily proven), ~o be the person whose name is subscribed to the within instrument, and acknowl!edged that she executed the same for the purposes therein contained. In Witness Whereof, I have hereunto .set my hand and official seal. ~~ NOTARIAL SEAL . ? , .~ GEO~ E F. DOUGLAS. Dr. NOTARY PUBLIC . (S EAL) CARL SLE BORO. CUMBERLAND COUNlY TItle of Officer . , MY MMfSSION EXPIRES JUNE 26,2007 I do hereby certify that the precise residenc address of the within named grantee is 7-S" / / // / Ro- ert C. Saidis, Esq. L Attorney for Grantee DATED: December 13, 2005 complete post_ offic~ 'ft 11 ~/~/r~.. I q"b,13 I Certify this to be recorded In Cumberland County PA Recorder 0 f Deed.~ ipli 272 PAr;Ei834 .' . - II February 9,2006 TO: Law Offices of Saidis. Flower & Lindsay 21 09 Market St. Camp Hill, PA 17011 FROM: Todd L. MiUer Cust. Service Specialist P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Sylvia S. Kauffman DATE OF DEATH: January 11, 2006 . IT IS HEREBY CERTI FOLILOWING ACCOUNTS W SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 706002163 Sylvia S. Kauffman 11/28/05 $2,000.87 $0.33 Sharon B. Miller ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST II \~'t r:g.M&fBank "1 .' . 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 February 10, 2006 Law Offices Saidis, Flower & Lindsay 2109 Market Street Camp Hill, Pennsylvania 17011 Re: Estate ot Srlvia S Kauffman Social Securitv: 204-30-8635 Date of Death: Januarv 11. 2006 Dear Sir or Madam: Per your inquiry dated February 03, 2006, please be advised that at the time of death, the above-named decedent had on depor this bank the following: 1. Type of Account Checking Account Account Number 90028163 Ownership (Names oj) Sylvia S Kauffman '" 'i'*! Openi,!g Date OS/28/89 Closed 02/03/06 Balance on Date of Death $6,001.22 $ 0.33 Accrued Interest I Total / 2. . Type of Account --------------------------------------------- $6,001.55 Savings Account Account Number Ownership (Names oj) 015004208579085 ~ Sylvia S Kauffman '" OS/21/90 Closed 02/03/06 Opening Date Balance on Date of Death $4,294.51 $ 0.65 - $~2951lf----------------------------------- Accrued Interest Total -------------------------------------------- -- II ~"IMI\. L't. LVVU I V. JUMIYI .' . .. IRA CERTIFICATES OF DEPOSIT: ~untNumberlSuffix Date Aecount Established Principal Balance at Date of Death Accrueti Interest to Date of Death Total F1fincipal and Accrued Interest Date oflOeath & Current Interest Rate Maturi(y Date Name ~f BeneficIary rtFICATES OF DEPOSIT: Number/Suffix count Established I Balance at Date of Death Interest to Date of Death Total incipal and Accrued Interest Date 0 Death & Current Interest Rate Maturi Date Name f Beneficiary TIFICATES OF DEPOSIT: Accou NumberlSuffix Date ~count Established Princip r Balance at Date of Death Accru Interest to Date of Death Total .ncipal and Accrued Interest Date ~ ,Death & Current Interest Rate Maturit}f Date Name W Beneficiary IRA C TIFICATES OF DEPOSIT; Accou NumberlSuffix Date A unt Established Princip I Balance at Date of Death Accrue Interest to Date of Death Total P 'ncipal and Accrue<t Interest Date 0 eath Interest Rate Curren !Interest Rate Maturit~ Date Name ~f Beneficiary I' 1~ MEMBERS 1st PIID.BRJU.Cl.EDIT UNION 83837 -15 03/1811997 $11,451.79 $7.75 $11,459.54 2.47% 03/16/2007 M&T Trust COrTlpany* 83837 ~17 03/18/1997 $5,866.98 $3.58 $5,870.56 2.23% 09/11/2007 M& T Trust Company* 83837 -19 11/1211998 $1,367.13 $.87 $1.368.00 2.33% 05/10/2006 M& T Trust Company" 83837 -21 01/02/2001 $2,510.75 $2.74 $2,513.49 2.33% 3-98% 06/3012008 M& T Trust Company* !lV. J IL ';~. HJt(;;5tH.\W~~. II': ,...'~ ..~:l ~- I I;il . ~ [11\1< 2 3) tUUb ;. I ~'(:_---------~-.------- 83837-16 03/18/1997 $3,051.17 $1.86 $3,053.03 2.23% 09/1112007 M& T Trust Company. 83837 -18 03/1811997 $11,056.78 $11.18 $11,067.96 3.69% 03/15/2009 M& T Trust Company* 83837 -.20 02123/1999 $2,639.71 $1.69 $2,641.40 2.33% 08/21/2006 M&T Trust CompanY- 83837 ~22 04117/2002 $580.57 $.55 $581.12 3.45% 3.45% 04/1512008 M&T Trust Compan~ 5000 Louise Drive . P.O. Box 40 · Mec:hanicsburg, Pennsylvania 17055 . (717) 697-1161 . wwvv.members1st_org -TT .)VIM 1\. L't. 1 V V U I V . J I MIYI !tv. .I IL .' . .,. IRA CERTIFICATES OF DEPOSIT; AooountNumbedS~ Date ACcount Established Principal Balance at Date of Death Accrued Interest to Date of Death Total ~rincipal and Accrued Interest Date of Death & Current Interest Rate Maturity Date Name9f Beneficiary 83837 ~23 12128/2003 $2,124.05 $1.72 $2,125.77 2.96% 06/19/2006 M& T Trust Company. 83837 -24 08/1512004 $1,564.20 $1.00 $1,565.20 2.33% 09/1312006 M& T Trust Company. · MiJnufacturers and lraders Trust Company, Irusl88 under agreement dated 2114103 with Sylvia Kauffman ~B:RS 1AE~DCREDIT UNION ~tU( ?/ d;. , enise A. Wolfe Insurance Services Supervisor March 21, 2006 I Estate~'f: SYLVIAS. KAUFFMAN Date 0 I eath: January 11, 2006 Social. ecurity Number: 204.30-8635 II -1-- .' " '} Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE dF DEATH: Sylvia S Kauffinan 204-30-8635 January 11,2006 Account #: 2895398887 Type: In the name of: Sylvia S Kauffman Date of Death Balance: Int.(VTD) from 1/1/2006 to Accrued interest to date of death: Oth.t Info: CD Open date: 5/8/1998 $1,373.80 1/11/2006 $1.03 $0.00 Account W: 2895405781 Type: In the nJ~e of: Sylvia S Kauffman Date, of Death Balance: Int.fjYrD) from to Acc.-ped interest to date of death: Oth~t Info: closed 11/30/05 for $2,841.66 CD Open date: 10/4/1999 $0.00 ! I Account #: 2895416317 Type: In the na~e of: Sylvia S Kauffman DatJ lof Death Balance: Int.(!fTD) from to AccrJ11ed interest to date of death: Othe~ Info: closed 11/30/05 for $1,561.82 CD Open date: 7/24/1997 $0.00 Page 1 of 1 .' , SAIDIS SHUFF, FWWER & LINDSAY ATI1JIlNEYSaAT-LAW 26 W. High Street Carlisle, P A i (-,f- "7 ~, ) LAST WILL AND TESTAMENT OF SYLVIA S. KAUFFMAN I, Sylvia S. Kauffman, of Carlisle, 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 and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST I direct the payment of my just debts and expenses of my las illness and funeral from my estate as soon after my death a conveniently may be done. I direct my body be interred in th Presbyterian Cemetery, Mifflintown, Pennsylvania. Further, I authorize my personal representative to expen funds from my estate, in such amount as my personal representativ shall consider necessary and desirable for the purchase" erectio and inscription of a suitable marker for my grave. SECOND A. I give and bequeath the sum of one thousand ($1,000.00) dollars to my nephew, Adam J. ~11er, and the sum of one thousand ($1,000.00) dollars to my niece, Abigail M.C. Miller. B. I give, devise and bequeath all the rest, residue and remainder of my estate to my beloved sister, Sharon B. Miller. .' . SAIDIS SHUFF, FLOWER & LINDSAY ATl'OIlNEYSeATeLAW 26 W. Wgh Street Carlisle, P A yf - I I .' THIRD During the lifetime of my sister, Sharon B. ~ller, Trustee shall: A. Pay and distribute to her or for her benefit, the entire net income therefrom, which payments shall be made not less frequently than quarterly; and B. My sister shall have the right to withdraw annually the greater of $5,000 or five (5%) percent of the principal of this trust valued at the end of the calendar year in which the withdrawal is made. The right of withdrawal shall be exercised only in writing and delivered to the Trustee during the lifetime of my sister, and the right of withdrawal shall be non- cumulative; and c. Trustee shall, fr6m time to time, pay to my sister, Sharon B. ~ller, or shall apply directly for her benefit, as much of the principal of the trust as Trustee may consider desirable for her health, maintenance and support the manner of living of which she is accustomed, after taking into consideration all of her other readily available assets and income from all sources; and D. On the death of my sister, Sharon B. ~ller, fifty (50%) percent to Bosler Memorial Library and fifty (50%) percent to WITF, Inc. 2 .' ~ SAlOIS SHUFF, FLOWER & LINDSAY A'fI'ORNEYs-ANAW 26 w. mgh Street Carlisle, P A 5~V- , I ) :~ J FOURTH In the event my sister, Sharon B. ~ller, fails to survive me by 60 days, I hereby give, devise and bequeath all the rest, residue and remainder of my estate as follows: A. Fifty (50%) percent to the Bosler Memorial Library; and B. Fifty (50%) percent to WITF, Inc. FIFTH I direct that any and all inheritance, estate, and transfer taxes imposed upon my estate passing under this Will or, otherwise shall be paid out of the principal of my residuary estate. SIXTH In addition to the powers conferred by law, I authorize any personal representative acting under this instrument, in their absolute discretion: A. To retain in the form r~ceived, or to sell either at public or private sale any real or personal property; B. To exercise any options to subscribe for stocks, bonds, or other investments; C. To join in any plan of lease, mortgage, consolidation, exchange, reorganization or foreclosure of any corporation in which my estate or any trust may hold stocks, bonds or other securities; 3 ~ . . . J D. To sell, transfer, convey, mortgage, pledge, lease or exchange any property, real or personal, which at any SAIDIS SHUFF, FLOWER & LINDSAY ATI'ORNE\'S"AT-LAW 26 W. HiKh Street Carlisle, P A tjJ~ time may form part of my estate, for the paYment of debts or taxes, or for any purpose of administration or distribution, for such prices and upon such terms as my personal representative, in their sole discretion, may deem wise, and to execute and deliver deeds of conveyance or transfer thereof; E. To make settlements and compromises on such terms as my personal representative in their sole discretion may deem wise without the necessity of obtaining any court approval thereof; F. To make distribution hereunder either in cash or kind, as my personal representative in their discretion may deem wise. SEVENTH I do hereby nominate, constitute and appoint my sister, Sharon B. ~11er, to act as Executrix of this my Last Will and Testament. Provided, however, that if Sharon B. ~ller is unwilling or unable to act as Executrix, I direct the duties of Executor to be performed by Manufacturers and Traders Trust Company. EIGHTH I direct that no personal representative, guardian, trustee or other fiduciary appointed under this instrument shall be 4 . .. . SAIDIS SHUFF, FLOWER & LINDSAY ATJ'ORNEYSeATeLAW 26 W. mgh Street Carlisle, P A ..~ I . , required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, Sylvia S. Kauffman, have hereunto set my hand and seal to this my Last Will and Testament, consisting of four typewritten pages, the first three of which }3 rtL bear my signature in the margin for identification, this day of {\o..u>~~ ,2005: 0~' tlo-"1~h~~ S v~a S. Kauffman Signed, sealed, published and declared by the above-named Sylvia S. Kauffman, Testatrix, as and for her Last Will and Testament in the presence of us, who have hereunto subscribed our names at her request as witnesses thereto, in the presence of said Testatrix and of each other. ~~/~AAY' ADDRESS 26 West High Street Carlisle, PA 17013 \~Lt~ /f/e-t7 ADDRES S 26 West High Street Carlisle, PA 17013 5 . . . SAIDIS SHUFF, FWWER & LINDSAY ATJ'OKNEYSoAT-LAW 16 W. ligh Street Carlisle, P A fJ I ,f .. " . COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Sylvia S. Kauffman, Susan Spero and Phyllis McCoy , the Testatrix and witnesses, respectively whose names are signed to the foregoing or attached instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly and that executed as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix signed the Will as witnesses and that to the best of their knowledge the Testatrix was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. S~5, k~"",,-- S lvia S. KauD man ~4,A~ sUsan Spero ,Witness ~ 243 (] Phyl' McCoy " W~ss Subscribed, sworn to and acknowledged before me by Sylvia S. Kauffman, the Testatrix, and subscribed to and sworn or affirmed to before me by Susan Spero and Phyllis McCoy , witnesses, this 13 rl!.day of I>> .-f"~""""" 2 0 0 5 . .~ _ _ -. _ /". P _ -Ti7' IIOTAIlIAL SEAL ~ ~ ;:;> GEORGE F. DOUGLAS, m. NOTARY PUBLIC Notarv Public CARLISLE BORO. CUMBERLAND COUNlY NOTARIAL SEAl MY COMMISSION EXPiRES JUNE ~1.?007 GEORGE F. DOUGLAS, Dr, NOTA'" PUBLIC CARLISLE BORO, CUMBERLAND COUNTY MY COMMISSION EXPIRES JUNE 26,2007 6