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Home My WebLink About02-22-07 (2) KEEFER WOOD ALLEN & RAHAL, LLP ATTORNEYS AT LAW 210 WALNUT STREET P. O. BOX 11963 HARRISBURG. PA 17108-1963 CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY, .JR. .JOHN H. ENOS III GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE .JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER ELYSE E. ROGERS CRAIG A. LONGYEAR .JOHN A. FEICHTEL DONALD M. LEWIS III STEPHANIE KLEINFELTER ERIC R. AUGUSTINE TODD F. TRUNTZ CAROL L. VERISH SENT BY CERTIFIED MAIL ESTABLISHED IN 1878 OF COUNSEL: HEATH L. ALLEN N. DAVID RAHAL SAMUEL C. HARRY PHONE (7171 255-8000 WEST SHORE OFFICE: 415 FALLOWFIELO ROAD CAMP HILL, PA 17011 1717) 612-5800 EIN No. 23-0716135 www.keeferwood.com WRITER'S CONTACT INFORMATION: (717) 255-8032 Fax: (717) 255-8003 E-Mail: sgarcia@keeferwood.com r"",-.) c:::::> C-""::'J --' ...." p, t.u ~) f'0 N -..J February 20,2007 Cumberland County Register of Wills One Courthouse Square Carlisle, P A 17013 -u _l~ Re: Estate of Russell E. Allyn, deceased Gentlemen; I am enclosing the original plus one complete copy of the Pennsylvania Inheritance Tax Return and Inventory with attachments for this estate. A check for the inheritance tax due in the amount of $5,313.00 is enclosed as well as checks for the filing fees totaling $30.00. The return was due on February 17,2007, which fell on Saturday and Monday the 19th was a holiday. Please date stamp the enclosed pages for February 17,2007 and return them to me with the enclosed self-addressed envelopes. Please also note a copy of the federal estate tax return, form 706, is enclosed for your records. Please do not hesitate to call me if you have any questions. Very truly yours; KEEFER WOOD ALLEN & RAHAL, LLP By: ~/WYI f'VI ~ - Sharon M. Garcia Legal Assistant for Trusts & Estates Enclosures Cc: Crystal U. Hackett, CPA J. Kenneth Lowrie, Esq. REV-15oo EX (6-00) .... .,. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ON L Y FILE NUMBER -.lL COUNTY CODE ~~ 1035 ___ YEAR NUMBER I- Z W C w () w c DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) All n Russell DAlE OF DEATH (MM-DD-YEAR) DAlE OF BIRTH (MM-DD-YEAR) E 11/17/2005 8/27/1910 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) All n Ma E . [X] 1. Original Retum D 4. Limited Estate [X] 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received SOCIAL SECURITY NUMBER 179-36-2491 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 113-16-5517 W l- ll:: :SUl OD:lI:: wD.O J:OO OD:..J D.lD D. c( D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Attach copy ofTrust) L 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of death between '2-3'-91 and '-'-95) D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) I- Z W C Z o D. C/) W Q: II: o () PO Box 11963 THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLElE MAILING ADDRESS Robert R, Church, Es FIRM NAME (If Applicable) Keefer Wood Allen & Rahal LLP lELEPHONE NUMBER 717-255-8059 Harrisburg, PA 17108-1963 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (4) (5) 135,842 z o j:: :s ;:) l- ii: <( () w a:: 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 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) 14. Net Value Subjectto Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 2,013,610 L(15) Z rate, or transfers under Sec. 9116 (a)(1.2) x .0 0 i= 16. Amount of Line 14 taxable at lineal rate 135,842 x .0 45 (16) c( I- ::l 0 D. 17. Amount of Line 14 taxable at sibling rate x .12 (17) ::E 0 0 0 18. Amount of Line 14 taxable at collateral rate x .15 (18) )( c( Tax Due I- 19. (19) 20. [K] CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o 2,280,804 o o 37,547 o .......") (~) ~~.s:f1AL USE ONl:'l'-l :35 ~ "."1 - 1 f 0 <;:J ,1-,: ~ -' .'" ". -0 ....... N OJ (8) 2,454,193 192,044 12,697 (11) 204,741 2,249,452 100,000 (12) (13) (14) 2,149,452 o 6,113 o o 6,113 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERsE SIDE AND RECHECK MATH < < 3W46451.000 cS7J -& ~ Estate of Russell E. Allyn Estate 179-36-2491 Executors (Page 1) Name Address Tax ID Name Address Tax ID Crystal U. Hackett 110 Bergner Street Harrisburg, PA 17110- 194-44-6321 J. Kenneth Lowrie 401 N. Fairfax Street Alexandria, VA 22314- 373-42-8618 Decedent's Complete Address: 1 SlREET ADDRESS 495 N. 25th Street Cumberland County CITY I STATE I 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 ) 6,113 o 800 o 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 800 o o TotallnteresUPenalty (0 + E) (3) o 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) o 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 5,313 A. Enter the interest on the tax due. (5A) o B. Enter the total of Line 5 + 5A. This is the BALANCE Make Check (5B) 5,313 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 []l b. retain the right to designate who shall use the property transferred or its income; . D []l c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . D []l d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [Jg 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D [1g 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. IX] D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and Declaration of preparer other than the personal representative is based on all information of which pre r has a DAT~ ...c- ~ ~C'7 SIGNATURE OF PERSON RESPONSIBLE FOR FILING REnJRN C stal U. Hackett, Co-Executor ADDRESS 110 Bergner Street SIGNAnJRE OF PREPARER O'THER 'THAN REPRESENTATIVE Robert R. Church, Es ADDRESS Keefer Wood Allen & Rahal, PO Box Harrisburg, PA 17110 DATE F~I:.. /3 lD07 11963, 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.9 9916 (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. 9 9116(a)(1.3)]. A sibling is defined. under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 REV-1503 EX + (6-98) ,. ) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Russell E. Allyn Estate 21 05 1035 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Ameriprise Account # 0213-0731-9-00 in the name of Russell E. Allyn per attached security list 19,130 2 Merrill Lynch Account # 872-57005 in the name of Russell E. Allyn per attached securities list Dividend accrued on 11/17/2005 925,212 1,166 3 Ryan Beck Account #A8T-010422 in the name of Russell E. Allyn per attached securities list Dividend accrued on 11/17/2005 1,334,591 705 3W4696 1.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,280,804 REV-1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ~ ESTATE OF Russell E. Allvn Estate Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of survivorship must be disclosed on Schedule F. FILE NUMBER 21 05 1035 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Merrill Lynch Bank Deposit Fund Account #872-57005 in the name of Russell E. Allyn Interest accrued to 11/17/2005 37,229 41 2 Ryan Beck Cash Account #A8T-001652 @ 000 Balance in the name of Russell E. Allyn 277 3W46AD 1.000 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert addnional sheets of the same size) 37,547 REV-1510 EX + (6-9B) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Russell E. Allyn Estate FILE NUMBER 21 05 1035 DATE OF DEATH VALUE OF ASSET % OF DECO'S INTEREST This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY TAXABLE VALUE ITEM NUMBEF 1. INCLLOE Tt-E NOME OF TI-E TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND Tr-t: DATE OF TRMSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE Northwestern Mutual Annuity # B2719590B owned by Russell E. Allyn @ DOD Value Beneficiaries: Linda M. Lowrie and Susan J. Ratcliff 112,160 100.0000 2 Northwestern Mutual Annuity #B2719580B owned by Russell E. Allyn @ DOD value Beneficiaries: Linda M. Lowrie and Susan J. Ratcliff 6,242 100.0000 3 Sun Life Financial Variable Annuity Contract # 39-5900-001309 on the Life of Russell E. Allyn Beneficiaries: Susan Ratcliff and Linda Lowrie 17,440 100.0000 TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert addnional sheets of the same size) 3W46AF 1.000 EXCLUSION (IF AFPLlCABLEI o 112,160 o 6,242 o 17,440 135 842 REV-1511 EX + (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Russell E. Allyn Estate ITEM NUMBER A. B. 3W46AG 1.000 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: 1. Linda Lowrie reimbusement for fees to open grave at cemetery Total from continuation schedules 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Crystal U. Hackett , Co-Executor Social Security Number(s) I EIN Number of Personal Representative(s) 194-44-6321 Street Address 110 Berqner Street City Harrisburg Year(s) Commission Paid: 2007 State PA Zip 17110 2 Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State PA Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Citizen's Bank wire transfer fee for advance distributions Total from continuation schedules TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) FILE NUMBER 21 05 1035 $ AMOUNT 995 12,903 90,000 85,000 1,668 14 1,464 192,044 . Estate of: Russell E. Allyn Estate 179-36-2491 Item No. 2 3 4 5 Schedule H Part 1 (Page 2) Description Amount Musselman Funeral Home funeral services for decedent 6,504 Rolling Green Cemetery funeral expenses for decedent 2,147 Susan Ratcliff gratuities to church secretary, choir director, choir members & organist for funeral services 800 West Shore Country Club funeral luncheon 3,452 Total (Carry forward to main schedule) 12,903 Estate of: Russell E. Allyn Estate 179-36-2491 Schedule H Part 7 (Page 2) 2 J. Kenneth Lowrie mileage to conduct estate business 114 3 Keefer Wood Allen & Rahal, LLP Estimated Attorney Disbursements 1,000 4 L.G. Connor Real Estate Appraisals appraise joint real estate 350 Total (Carry forward to main schedule) 1,464 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Russell E. Allyn Estate SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 05 1035 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Homeland Center nursing home expenses for decedent 1,690 2 Keefer Wood Allen & Rahal LLP pre-mortem legal fees 9,738 3 Rhoads Pharmacy prescriptions for decedent 269 4 US Treasury 4th Quarter Estimated Tax due for Decedent 1,000 3W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 12 697 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Russell E. Allvn Estate NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Mary E. Allyn c/o J. Kenneth Lowrie 401 N. Fairfax Street Alexandria, VA 22314 1 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 05 1035 AMOUNT OR SHARE OF ESTATE Surviving Spouse o 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 Allyn Family Trust U/W Russell E. Allyn, deceased B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Zion Lutheran Chuurch 2 Pinnacle Health Foundation 3 Jefferson Medical College 3W46AI 1000 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) $ 2,013,610 25,000 25,000 50,000 100.000 Estate of: Russell E. Allyn Estate 179-36-2491 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 2 Linda M. Lowrie 401 N. Fairfax Street Alexandria, VA 22314 Sun Life Financial Variable Annuity Contract # 39-5900-001309 on the Life of Russell E. Allyn Beneficiaries: Susan Ratcliff and Linda Lowrie Inventory Value: 8,720 Northwestern Mutual Annuity # B2719590B owned by Russell E. Allyn @ DDD Value Beneficiaries: Linda M. Lowrie and Susan J. Ratcliff Inventory Value: 56,080 Northwestern Mutual Annuity #B2719580B owned by Russell E. Allyn @ DDD value Beneficiaries: Linda M. Lowrie and Susan J. Ratcliff Inventory Value: 3,121 Daughter 67,921 Estate of: Russell E. Allyn Estate 179-36-2491 Schedule J Part 1 (Page 3) Item No. Description Relation Amount 3 Susan J. Ratcliff 127 S. Fairfax St., #319 Alexandria, VA 22314 Sun Life Financial Variable Annuity Contract # 39-5900-001309 on the Life of Russell E. Allyn Beneficiaries: Susan Ratcliff and Linda Lowrie Inventory Value: 8,720 Northwestern Mutual Annuity # B2719590B owned by Russell E. Allyn @ DOD Value Beneficiaries: Linda M. Lowrie and Susan J. Ratcliff Inventory Value: 56,080 Northwestern Mutual Annuity #B2719580B owned by Russell E. Allyn @ DOD value Beneficiaries: Linda M. Lowrie and Susan J. Ratcliff Inventory Value: 3,121 Daughter 67,921 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG, PA 17128-0601 Telephone October 26,2006 717 783-6893 Fax 717 772-0412 Robert R. Church 210 Walnut St. P.O. Box 11963 Harrisburg, Pa. 17108-1963 Re: Estate of Russell E. Allyn File Number 2105-1035 Dear Mr. Church: This is in response to your letter of October 20, 2006 concerning the inheritance tax return due in the above referenced estate. Since it is apparent that you will be unable to file a tax return in the near future, the estate record will be placed in an informal hold status for an additional period of six (6) months so that the department will initiate no enforcement activity. At the end of that period we would ask that you contact us to provide an updated status for our file. The return may be filed at any time during the informal hold period. Kindly note that this action will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. Thank you for your cooperation, and, if I may be of any further assistance, please feel free to contact my office. Sin e ely, ./1-1 , UA~0l€~ '~1:: rei Fulmer . , SupervisorLaurel Fulmer Inheritance Tax Division Email-Ifulmer@state.pa.us CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY. .JR. .JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE .JEFFREY S.STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER ELYSE E. ROGERS CRAIG A. LONGYEAR .JOHN A. FEICHTEL DONALD M. LEWIS m STEPHANIE KLEINFELTER ERIC R. AUGUSTINE TODD F. TRUNTZ CAROL L VERISH VIA HAND DELIVERY KEEFER WOOD ALLEN & RAHAL, LLP ATTORNEYS AT LAW 210 WALNUT STREET P. O. BOX 11963 HARRISBURG. PA 17108-1963 mA~~~W OF COUNSEL: HEATH L. ALLEN N. DAVID RAHAL SAMUEL C. HARRY EIN No. 23-0716135 www.keeferwood.com WEST SHORE OFFICE: 415 FALLOWFIELD ROAD CAMP HILL. PA 17011 17171612-5BOO PHONE (7171 255-8000 WRITER'S CONTACT INFORMATION: October 20,2006 (717) 255-8059 Fax: (717) 255-8003 E-Mail: rchurchuukeeferwood.com Pennsylvania Department of Revenue Bureau ofIndividual Taxes Inheritance Tax Division - EXT Department 280601 Strawberry Square. Harrisburg, P A 17128-0601 Re: Estate of Russell E. Allyn, Deceased File No. 21-05-1035 Extension of Time to File PA Inheritance Tax Return Gentlemen: This firm is counsel to J. Kenneth Lowrie and Crystal U. Hackett, the Co-Executors of the Estate of Russell E. Allyn, Deceased. Dr. Allyn (the "Decedent") died testate on November 17,2005, domiciled in Cumberland County, Pennsylvania. The Decedent's Pennsylvania inheritance tax return was due on August 17,2006. On August 16, 2006 I wrote to the Pennsylvania Department of Revenue (the "Department") to request a six month extension of the time in which to file the Decedent's Pennsylvania inheritance tax return. My extension request was delivered to the Department's Harrisburg office on August 16, 2006. A copy of my file-stamped letter is enclosed, for your reference. Today I received a delinquency notification letter from the Department. A copy of that notice, dated October 20,2006, is also enclosed. It appears to me that the Department has failed to take timely action upon my previously-filed extension request, which was filed properly, before the August 17 deadline. Pennsylvania Department of Revenue October 20, 2006 Page 2 Please grant the previously-requested six month extension of time in which to file the Decedent's Pennsylvania inheritance tax return. Thank you for your anticipated assistance in this matter. Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By: a?~ Robert R. Church RRC/kpf Enclosures cc: Register of Wills, Cumberland County (wi encls.) Crystal U. Hackett, Co-Executor (w/o encls.) -J. Kenneth Lowrie, Co-Executor (w/o encls.) ~~'1'r-'''''~-==~r' -r""~~~I_",y. 'V/-~~Q.r"f(IV-"~vHlIfl~n [J . -lit,. ,rnq . . un !II ,.', 'm""~'r''''r~;',~~!!''!~''''''',~ VI J.lIIIIH . Form 4768 Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes OMS No. 1545-0181 Decedent's first name and middle initial Russell E. Decedent's last name Allyn Date of death 11/17/05 Name of executor Name of application filer (if other than the executor) Robert R. Church, Esq. Decedent's social security number 179: 36 ;2491 Estate tax return due date 8/17/06 Crystal U. Hackett Address of executor 110 Bergner Street City, state, and ZIP code Domicile of decedent (county, state, and ZIP code) Harrisburg, PA 17110 Cumberland County, PA 17011 Extension of Time To File Form 706 706-A 706-0 706-NA or 706-QOT Automatic Extension If you are applying for an automatic 6-month extension of time to file: . Form 706, check here . . . . . . . . . . . . . . . . . . . . . . . · Form 706-A, 706-0, 706-NA, or 706-QOT, indicate the.form by checking the appropriate box below. o Form 706-A 0 Form 706-0 0 Form 706-NA 0 Form 706-QOT Additional Extension If you are an executor out of the country applying for an extension of time to file in excess of 6 months Also you must attach a statement explaining in detail why it is impossible or impractical to file Form 706 b the due date. See the instructions. Extension of Time To Pa Section 6161 , (Nwnber, street, and room or suite no.) Daytime telephone number ( 717 ) 255-8059 Section 6081 ~1lI check here . . . . ~D Enter extension date requested You must attach your written statement to explain in detail why it is impossible or impractical to pay the full amount of the estate (or GSl) tax by the retum due date. If the taxes cannot be determined because the size of the gross estate is unascertainable, check here ~ 0 and enter "-0-" or other appropriate amount on Part IV, line 3. You must attach an explanation. · If this request is for the tax that will be or was due with thiNrmRiNJiQmi<l1l'1f,ti3heat h'eC~VICE. . · If this request is for the tax that will be due as a result of an a~drsiIPPfelnehraPFbr7n 706, check here · If this request is for additional tax due as a result of an examination of your Form 706, check here · If this r uest is for a section 6166 installment a ment check here Payment To Accompany Extension Request 1 Amount of estate and GST taxes estimated to be due. .REOD.WiIH EE.~\fHTA~IGE. 2 Amount of cash shortage (complete Part III). . . . TAX~,':YEIU_~::;7~C~<-":C<:.C~:-i:n::R 3 Balance due (subtract line 2 from line 1) (see instructions) . p .', ".'":;- ',., . ,- '. 1:;' ':.3. . Signature and Verification tie of perjury, I declare that I am an executor of the estate of the above-named decedent and that nd ief, the statements made herein and attached are true and correct. Enter extension date requested (Not more than 12 months) ~1lI ~D ~D ~D 1 2 3 300,000 00 300,000 00 If filed by executor-Under t6_t_~_f_~Y k ow e Co-Executor Title --..._8Lr:_~4?~ Date .. - ~ .. - -.. ...... .. .. .... .. .... .... ............ ...... .... .. .. ........ .. ........ .... .. .. .. If filed by someone other than the executor-Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made herein and attached are true and correct, that I am authorized by an executor to file this application, and that I am (check box(es) that appIYOes)): o A member in good standing of the bar of the highest court of (specify jurisdiction) ~ ,____'_ __ _.. __ _________.________.____....___.... o A certified public accountant duly qualified to practice in (specify jurisdiction) .. _ __ __... __ ___ __ __ __... __ __ __ __ __ _ __... _ __ _ __ __ _ _ __ __., o A person enrolled to practice before the Internal Revenue Service. D A duly authorized agent holding a power of attorney. (The power of attorney need not be submitted unless requested.) For Paperwork Reduction Act Notice, see separate instructions. -.. - -- -- --- ---- -- - - - - - -. 'i=iler's-signature'jother-thjj,l tJie-execirto~)- -- -- - -, - - - - - --- - -. - - -- -, - - -. -. -....- - -- .............--.................................... Date Cat. No. 41984P Form 4768 (Rev. 1-2006) ,,_.~ " ". '. .u . . LAST WILL AND TEST Al\'IENT OF RUSSELL E. ALLYN Introductory Clause. I, Russell E. Allyn, a resident of and domiciled in the Borough of Camp Hill, County of Cumberland and Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at any time heretofore made by me. I am married to Mary E. Allyn. I have two living children: Susan Jean Ratcliff and Linda Moore Lowrie. ARTICLE I Direction to Pav Debts. I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. ARTICLE II Direction to Pav All Taxes from Residuary Estate. I direct that all estate, inheritance, succession, death or similar taxes (except generation-skipping transfer taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. ARTICLE III General Bequest of Personal and Household Effects With a Precatory Memorandum. I give and bequeath all my personal and household effects of every kind including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, books, jewelry, wearing apparel, boats, automobiles, and other vehicles, and all policies offire, burglary, property damage, and other insurance on or in connection with the use of this property, to my wife, Mary E. .i\.llyn, if she shall sur'live me. If my \vife shall not survive me, I give and bequeath all this property to my children surviving me, in approximately equal shares; provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he or she survived me. If my issue do not agree to the division of the property among themselves, my Personal Representative shall make such division among them, the decision of my Personal Representative to be in all respects binding upon my issue. I request that my wife, my Personal ~ < { - 1 - '. .~ Representative and my issue abide by any memorandum by me directing the disposition of this property or any part thereof This request is precatory and not mandatory. If any beneficiary hereunder is a minor, my Personal Representative may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my Personal Representative. The cost of packing and shipping such property shall be charged against my estate as an expense of administration. ARTICLE IV Cash Legacy to Charity. I give and bequeath to the Zion Lutheran Church, Harrisburg, Pennsylvania, or its successors, the sum of Twenty-five Thousand Dollars ($25,000.00) for 'such uses and purposes as its governing board shall deem necessary and advisable. ARTICLE V Cash Legacy to Charity. I give and bequeath to the Pinnacle Health Foundation, Harrisburg, Pennsylvania, or its successors, the sum of Twenty-five Thousand Dollars ($25,000.00) for such uses and purposes as its governing board shall deem necessary and advisable. ARTICLE VI Cash Legacv to Charitv. I give and bequeath to the Jefferson Medical College, Philadelphia, Pennsylvania, or its successors, the sum of Fifty Thousand Dollars ($50,000.00) for such uses and purposes as its governing board shall deem necessary and advisable. ARTICLE VII Maximum Marital Deduction. Pecuniary Formula Bequest. Maximize Unified Credit. Pavable to Wife. If my wife, Mary E. Allyn, shall survive me, I give, devise and bequeath to my wife, cash, securities or other property of my estate (undiminished by any estate, inheritance, succession, death or similar taxes) having a value equal to the maximum marital deduction as finally determined in my federal estate tax proceedings, less the aggregate amount of marital deductions (if any) allowed for such tax purposes by reason of property or interests in property passing or which have passed to my wife otherwise than pursuant to the provisions of this Article; provided, however, the amount of this bequest shall be reduced by the amount, if any, needed to increase my taxable estate (for federal estate tax purposes) to the largest amount that, after allowing for the unified credit against the federal estate tax, and the state death tax credit against such tax (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), will result in the smallest, if any, federal estate tax being imposed /)t~ - 2 - " ~. .. on my estate, The term "maximum marital deduction" shaH not be construed as a direction by me to exercise any election respecting the deduction of estate administration expenses, the determination of the estate tax valuation date, or any other tax election which may be available under any tax laws, only in such manner as will result in a larger allowable estate tax marital deduction than if the contrary election had been made. My Personal Representative shall have the sole discretion to select the assets which shall constitute this bequest. In no event, however, shall there be included in this bequest any asset or the proceeds of any asset which will not qualify for the federal estate tax marital deduction, and this bequest shall be reduced to the extent that it cannot be created with such qualifying assets. My Personal Representative shall value any asset selected by my Personal Representative for distribution in kind as a part of this bequest at the value of such asset at the date of distribution of such asset. ARTICLE VIII Residuary Gift to Trustee Under the Allyn Familv Trust. I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will to the Trustee of the Allyn Family Trust. The Allyn Family Trust shall be administered as hereinafter set forth. ARTICLE IX The Allvn Familv Trust Introductory Provision. The Allyn Family Trust shall be held, administered and distributed as follows: ' (I) Pavment to Wife of All Income. If my wife shall survive me, then commencing with the date of my death, my Trustee shall pay to or apply for the benefit of my wife during her lifetime all the net income from the Allyn Family Trust in convenient installments but no less frequently than quarter-annually. (2) Discretionary PaYments of Principal for Wife. Ifmy wife shall survive me, my Trustee may pay to or apply for the benefit of my wife during her lifetime, such sums from the principal of the Allyn Family Trust as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my wife, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my 'Nife known to my Trustee. (3) Division Into Shares for Children. Upon or after the death of the survivor of my wife and me, my Trustee shall divide this Trust as then constituted into equal separate shares so as to provide One (I) share for each then living child of mine and One (I) share for each deceased child of mine who shall leave issue then living. Each share for a living child of mine shall be }'\ ~ ~ / ' ... - .J - .... distributed to such child. Each share for a deceased child who shall leave issue then living shall be distributed per stirpes to such issue, but in default of issue, shall be distributed as follows: (a) Fifty percent (50%) to the husband of my deceased child in the event that he was living with my child at the time of her death and has not remarried; (b) Twenty-five percent (25%) to my surviving child; (c) Twelve and one-half percent (12~%) to Jefferson Medical College, Philadelphia, Pennsylvania, without restriction as to use; and (d) Twelve and one-half percent (12~%) to Zion Lutheran Church, Harrisburg, Pennsylvania, without restriction as to use. Should any of the foregoing bequests fail, the effective bequests shall correspondingly increase. ARTICLE X Namin~ the Personal Representative and Trustee. Personal Representative and Trustee Succession. Personal Representative and Trustee's Fees and Other Matters. The provisions for naming the Personal Representative and Trustee, Personal Representative and Trustee succession, Personal Representative and Trustee's fees and other matters are set forth below: (1) NaminQ Individuals as Personal Representative and Trustee. I hereby nominate, constitute and appoint as Personal Representatives and Trustees of this my Last Will and Testament my son-in-law, 1. Kenneth Lowrie, and my accountant, Crystal Hackett, and direct that they shall serve without bond. (2) Individual Personal Representatives and Trustees Succession. If either individual Personal Representative and Trustee should fail to qualify as Personal Representative and Trustee hereunder, or for any reason should cease to act in such capacity, the successor or substitute Personal Representative and Trustee who shall also serve without bond shall be my attorney, Heath L. Allen, Esquire. If he is unable or unwilling to serve, his law firm shall designate an attorney to replace him. (3) Final Succession If All Individual Personal Representatives and Trustees Cannot Act. If both my son-in-law and my accountant are unable or unwilling to serve, Heath L. Allen and another attorney designated by his firm shall serve. It is my intention that two individuals serve at all times as Personal Representatives and Trustees. (4) Fee Schedule for Individual Personal Representative and Trustee. For its services '~ C ~ - 4- '. " as Personal Representative and Trustee, my individual Personal Representative and Trustee shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. (5) Dele~ation Among Personal Representatives and Trustees. When there is more than one individual or entity serving as co-Personal Representatives and Trustees, then any Personal Representative and Trustee may delegate to any other Personal Representative and Trustee the power to exercise any or all of the powers granted to the Personal Representatives and Trustees in this Last Will and Testament, including those powers, which are discretionary, to the extent allowed by law. Any delegating Personal Representative and Trustee may revoke any such delegation with written notice to the other serving co-Personal Representatives and Trustees. The delegation of any such power, as well as the revocation of any such delegation, shall be evidenced by an instrument in writing signed by the delegating co-Personal Representative and Trustee. As long as any such delegation is in effect, any of the delegated powers may be exercised by the Personal Representative and Trustee receiving such delegation with the same force and effect as if the delegating Personal Representative and Trustee had personally joined in the exercise of such power. Provided, however, that if such Personal Representative and Trustee, or co-Personal Representative and Trustee, shall also be a current beneficiary and such delegation shall be deemed to create in that Personal Representative and Trustee a right that shall be deemed to be a general power of appointment, then such individual Personal Representative and Trustee shall not be vested with such right to delegate such power. . ARTICLE XI Definition of Personal Representative and Trustee. Whenever the word "Personal Representative" and/or the word "Trustee", or any modifying or substituted pronoun therefor are used in this my WilL such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Personal Representative and/or Trustee named herein and to any successor or substitute Personal Representative and/or Trustee acting hereunder, and such successor or substitute Personal Representative and/or Trustee shall possess all the rights, powers and duties, authority and responsibility conferred upon my Personal Representative and/or Trustee originally named herein. ARTICLE XII Powers for Personal Representative and Trustee. My Personal Representative and Trustee is authorized in its fiduciary discretion (which shall be subject to the standard of reasonableness and good faith to all beneficiaries) with respect to any property, real or personal, at any time held under anv nrovision of this mv Will and without authorization hy any COlIrt and in addition to any other rights, powers, authority and privileges granted by any other provision of this my Will or by statute or general rules of law: 1 f rJ - 5 - " (I) To retain any property or undivided interests in property owned by me at the time of my death, including residential property and shares of my Personal Representative's or Trustee's own stock, regardless of any lack of diversification, risk or nonproductivity, as long as it deems advisable, and to exchange any such security or property for other securities or properties and to retain such items received in exchange, although such property represents a large percentage of the total property of my estate or the Trust Estate or even the entirety thereof (2) To invest and reinvest all or any part of my Estate or the Trust Estate in any property and undivided interests in property, wherever located, including bonds, debentures, notes, secured or unsecured, stocks of corporations regardless of class, interests in limited partnerships, limited liability companies or similar entities, real estate or any interest in real estate whether or not oroductive at the time of investment. interests in trusts. investment trusts, whether of the open and/or closed fund types, and participation in common, collective or pooled trust funds of my Personal Representative or Trustee, insurance contracts on the life of any beneficiary_ or annuity contracts for any beneficiary, without being limited by any statute or rule oflaw concerning investments by fiduciaries. (3) To sell or dispose of or grant options to purchase any property, real or personal, constituting a part of my estate or the Trust Estate, for cash or upon credit, to exchange any nronf'rtv of mv p,c;tiltP, or the Tmc;t Fc;tl'lte for other nronertv ilt C;lJ(~h timp,c; ilnrlllnon c;lI~h tf'rmc; . -. . .. and conditions as it may deem best, and no person dealing with it shall be bound to see to the application of any monies paid. ( 4) To hold any securities or other property in its own name as Personal Representative or Trustee, in its own name, in the name of a nominee (with or without disclosure of any fiduciary relationship) or in bearer form. (5) To keep, at any time and from time to time, all or any portion of my Estate or the Tmst Estate in cash and uninvested for such oeriod or oeriods of time as it mav deem advisahle. without liability for any loss in income by reason thereof (6) To sell or exercise stock subscription or conversion rights. (7) To refrain from voting or to vote shares of stock owned by my Estate or the Trust Estate at shareholders' meetings in person or by special, limited, or general proxy and in general to exercise all the rights. powers and privileges of an owner in respect to any securities constituting a part of my Estate or the Trust Estate. (8) To participate in any plan of reorganization or consolidation or merger involving any company or companies whose stock or other securities shall be part of my Estate or the Trust Estate, and to deposit such stock or other securities under any plan of reorganization or with any !1 f ~ { - 6- " . protective committee and to delegate to such committee discretionary power with relation thereto, to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan, to accept and retain new securities received by my Personal Representative or Trustee pursuant to any such plan, to exercise all conversion, subscription, voting and other rights, of whatsoever nature pertaining to such property, and to pay any amount or amounts of money as it may deem advisable in connection therewith. (9) To borrow money and to encumber, mortgage or pledge any asset of my estate or the Trust Estate for a term within or extending beyond the term of the trust, in connection with the exercise of any power vested in my Personal Representative or Trustee. (10) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renev.; for a term within or extending beyond the term of the trust. (11) To subdivide, develop, or dedicate real property to public use or to make or obtain the vacation of plats and adjust boundaries, to adjust differences in valuation on exchange or partition by giving or receiving consideration, and to dedicate easements to public use without consideration. (12) To make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. (13) To continue and operate any business owned by me at my death and to do any and all things deemed needful or appropriate by my Personal Representative or Trustee, including the power to incorporate the business and to put additional capital into the business, for such time as it shall deem advisable, without liability for loss resulting from the continuance or operation of the business except for its own negligence; and to close out, liquidate or sell the business at such time and upon such terms as it shall deem best. (14) To collect, receive, and receipt for rents, issues, profits, and income of my Estate or the Trust Estate. (15) To insure the assets of my Estate or of the Trust Estate against damage or loss and my Personal Representative or Trustee against liability with respect to third persons. (16) In buying and selling assets, in lending and borrowing money, and in all other transactions, irrespective of the occupancy by the same person of dual positions, to deal with itself in its separate, or any fiduciary, capacity. ( 17) To compromise, adjust, arbitrate, sue on or defend, abandon, or otherwise deal with and settle claims in favor of or against my Estate or the Trust Estate as my Personal -l1 t \ - 7 - . . '. Representative or Trustee shall deem best. ( 18 ) To employ and compensate agents, accountants, investment advisers, brokers, attorneys-in-fact, attorneys- at-law, tax specialists, realtors, and other assistants and advisors deemed by my Personal Representative or Trustee needful for the proper administration of my Estate or the Trust Estate, and to do so without liability for any neglect, omission, misconduct, or default of any such agent or professional representative provided such person was selected and retained with reasonable care. (19) To determine what shall be fairly and equitably charged or credited to income and what to principal. (20) To hold and retain the principal of my Estate or the Trust Estate undivided until actual division shall become necessary in order to make distributions; to hold, manage, invest, and account for the several shares or parts thereof by appropriate entries on my Personal Representative's or Trustee's books of account; and to allocate to each share or part of share its proportionate part of all receipts and expenses; provided, however, the carrying of several trusts as one shall not defer the vesting in title or in possession of any share or part of share thereof (21) To make payment in cash or in kind, or partly in cash and partly in kind upon any division or distribution of my Estate or the Trust Estate (including the satisfaction of any pecuniary distribution) without regard to the income tax basis of any specific property allocated to any b~neficiary and to value and appraise any asset and to distribute such asset in kind at its appraised value; and when dividing fractional interests in property among several beneficiaries to allocate entire interests in some property to one beneficiary and entire interests in other property to another beneficiary or beneficiaries. (22) To exercise any power herein granted with reference to the control, management, investment or disposition of my Estate or the Trust Estate either as Personal Representative or Trustee without having to declare in which capacity it is acting. (23) To combine assets of two or more trusts if the provisions and terms of each trust are substantially identical, and to administer them as a single trust, if my Trustee reasonably determines that the administration as a single trust is consistent with mv intent. and facilitates the trust's administration \vithout defeating or impairing the interests of the beneficiaries. (24) To divide any trust into separate shares or separate trusts or to create separate trusts if my Trustee reasonably deems it appropriate and the division or creation is consistent with my intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. ^ r t- - 8 - " (25) To disclaim any interest, in whole or in part, of which I, my Personal Representative, or my Trustee, may be the beneficiary, devisee, or legatee, by executing an aoorooriate instrument (in accordance with Internal Revenue Code section 2518), (26) In general, to exercise all powers in the management of my Estate or the Trust Estate which any individual could exercise in his own right, upon such terms and conditions as it may reasonably deem best, and to do all acts which it may deem reasonably necessary or proper to carry out the purposes of this my Will. ARTICLE XIII Marital Deduction Savings Clause for Outright Bequest. It is expressly provided that the grant of rights, powers, privileges and authority to my Personal Representative in connection with the imposition of duties upon my Personal Representative by any provision of this my Will or by any statute relating thereto shall not be effective if and to the extent that the same, if effective, would disqualify the marital deduction as provided for herein. It is expressly provided that my Personal Representative shall not in the exercise of its discretion make any determination inconsistent with the foregoing intention. ARTICLE XIV Provision for Trustee to Act as Trustee for Beneficiary Under Age Twenty-One. If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-one (21), such share shall immediately vest in the beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of the share in trust for the beneficiary until the beneficiary attains the age of Twenty-one (21), using so much of the net income and principal of the share as my Trustee deems necessary to provide for the medical care, education, support and maintenance in reasonable comfort of the beneficiary, taking into consideration to the extent my Trustee deems advisable any other income or resources of the beneficiary or his or her parents known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. The beneficiary's share shall be paid over and distributed to the beneficiary upon attaining age Twenty-one (21), or if he or she shall sooner die, to his or her personal representatives. ~ly Trustee shall have with respect to each share so retained all the powers and discretions it had \vith respect to the trusts created herein generally. ARTICLE XV Trustee's Discretion in Making Payments to a Person Under Age Twenty-One. Incomoetent. or Incapacitated Person. In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a person under the age of Twenty-one (21), or to a person under legal disability, or to a person not adjudicated h e ~ - 9 - ,,~~;;-~~~;,.. ~ . . incompetent, but who, by reason of illness or mental or physical disability, is, in the opinion of my Trustee unable properly to administer such amounts, then such amounts shall be paid out by my Trustee in such of the following ways as my Trustee deems best: (1) directly to the beneficiary; (2) to the legally appointed guardian of the beneficiary; (3) to some relative or friend for the medical care, education, support and maintenance in reasonable comfort of the beneficiary; (4) by my Trustee using such amounts directly for tne beneficiary's care, support and education; (5) to a custodian for the beneficiary under the Uniform Gifts or Transfers to Minors Act. ARTICLE XVI Discretion Granted to Personal Reoresentative in Reference to Tax Matters. My Personal Representative as the fiduciary of my estate shall have the discretion, but shall not be required when allocating receipts of my estate between income and principal, to make adjustments in the rights of any beneficiaries, or among the principal and income accounts to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my Personal Representative believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided, however, my Personal Representative shall not exercise its discretion in a manner which would cause the loss or reduction of the: marital deduction as may be herein provided. In determining the state or federal estate and income tax liabilities of my estate, my Personal Representative shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as state or federal estate tax deductions or as state or federal income tax deductions and shall have the discretion to file a ioint income tax return with mv wife. . . ARTICLE XVII Discretion in Trustee to Terminate Small Trust and Distribute to Income Beneficiarv. Ifat any time any trust created hereunder has a fair market value as determined by my Trustee of Fifteen Thousand ($15,000.00) Dollars or less, my Trustee, in its absolute discretion if it determines that it is uneconomical to continue such trust, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, my Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. ARTICLE XVIII Definitions ofFarnily. The following definitions shall be used to define the family: (1) Definition of Children. For purposes of this Will, "children" means the blood -1J [ ~ - 10- descendants in the first degree of the parent designated; and "issue" and "descendants" mean the_ blood descendants in any degree of the ancestor designated. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the blood descendant in the first degree of the oarent desi~nated even though such descendant is born after the death of such parent. (2) Inclusion of Adopted Children. For purposes of this Will, if a person, who at the time of such legal adoption proceeding is commenced is then under the age of twenty-one (21) years, has been adopted, that person shall be considered a child of such adopting parent and such adooted child and his or her issue shall be considered as issue of the adooting oarent or oarents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. (3) Definition of Per Stirpes; The term "per stirpes" as used herein has the identical meaning as the term "taking by right of representation" under Pennsylvania law. ARTICLE XIX Definition of \V ords Relating to the Internal Revenue Code. As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit" ("unified credit" shall also mean "applicable credit amount"), "applicable exclusion amount," "state death tax credit," "maximum marital deduction," "marital deduction," "pass," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall have the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. ARTICLE XX Simultaneous Death Provision Presuming Beneficiary Predeceases Testator. Reverse Presumotion as to Wife. If any beneficiary and I should die under such circumstances as would make it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this Will that the beneficiary predeceased me; provided, however, that if my wife shall die with me as aforesaid, I direct that she shall be conclusively presumed to have survived me. ARTICLE XXI Spendthrift Provision. Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any It r " \ - 11 - ., . . .' beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my fiduciary hereunder, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. ARTICLE XXII Perpetuities Savings Clause. Notwithstanding anything herein to the contrary, the trusts created hereunder shall terminate not later than Twenty-one (21) years after the death of the last survivor of my wife and issue living on the date of my death (or when this trust becomes irrevocable, if sooner), when my Trustee shall distribute each remaining trust hereunder to the beneficiary or beneficiaries of the current income thereof, and if there is more than one beneficiary, in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. Testimonium Clause. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal this 6th day of August, 2004. /] LL4-- ~ #'?--(SEAL) Russell E. Allyn Attestation Clause. The foregoing Will was this 6th day of August, 2004, signed, sealed, published and declared by the Testator as and for his Last Will and Testament in our presence, and we, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. Puym. ~ A~ 'n,4e.; / of ~I f4 of ~ /M{ Q. - 12 - ~. , '. COMM:ONWEAL TH OF PENNSYLVANIA COUNTY OF CUMBERLAND PROOF OF WILL ) ) Self-Proving Affidavit ) We, Russell E. Allyn, and Bridget M. Whitley and Sharon M. Garcia, the Testator and the witnesses. respectivelv. whose names are signed to the attached or fore~oin~ instrument. being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, and- in the presence of each other, signed the Will as witness and to tlie best of our knowledge the Testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. !1 J-c.--- ~ ~ Russell E. Allyn ~~'y;f. d1Li~ ,JtcwYI h1 ~ · Witness I Subscribed, sworn to, and acknowledged before me by Russell E. Allyn, the Testator and subscribed and sworn to before me by Bridget M. Whitley and Sharon M. Garcia, witnesses, this &ia. day of (b,r ' 2004. W (Seal) CERTIFICATE THE UNDERSIGNED, as counsel for the Co-Executors, certifies to the best of his knowledge, information and belief that the foregoing, is a true, correct and complete copy of the Last Will and Testament of Russell E. Allyn, Deceased. Dated: February 13,2007 R(dfl~ ) Robert R. Church, Esq. - . IN THE MATTERS OF THE ESTATES OF RUSSELL E. ALLYN, DECEASED AND MARY E. ALLYN, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL V ANlA ORPHANS' COURT DIVISION NOS. 2005-01035 and 2006-00134 DISCLAIMER OF PECUNIARY LEGACY TO MARY E. ALLYN THIS INSTRUMENT, made this 15th day of August, 2006, by J. Kenneth Lowrie and Crystal U. Hackett, in their fiduciary capacities as Co-Executors of the Estate of Mary E. Allyn, deceased (collectively, the "Wife's Executors") and as Co-Executors and Co-Trustees of the Estate and Testamentary Trust of Russell E. Allyn, deceased (collectively, "Husband's Fiduciaries"), WITNESSETH: THE CIRCUMSTANCES leading up to the execution of this Instrument are as follows: 1. Russell E. Allyn (the "Husband"), a married man, late of the Borough of Camp Hill, Cumberland County, Pennsylvania, died testate on November 17,2005. The Husband was survived by his wife, Mary E. Allyn (the "Wife"), and by the couple's two adult children, Susan J. Ratcliff and Linda M. Lowrie (collectively, the "Daughters"). 2. The Wife subsequently died testate on February 6, 2006, also a resident of Cumberland County, Pennsylvania. j'<> ,--, :::.:) Cy..... (--) 3. On November 29,2005, the Register of Wills of Cumberland CountY; Pennsylvania (the "Register") issued Letters Testamentary to 1. Kenneth Lowrie and Cr&stal;!J.. -tj Hackett as Co-Executors of the Husband's probate estate (the "Husband's Estate"),~ntei'ed tar.:: ~n 1<) -, ~.~1 File Nd. 2005-01035. c..0 \.6 ( ._> (-~) --'-l~~ --r I i-"::~ -- ;::'r~':l :.---,,".;. :--==) f -I 4. On February 10, 2006, the Register issued Letters Testamentary to J. Kenneth Lowrie and Crystal U. Hackett as Co-Executors of the probate estate of the Wife (the "Wife's Estate"), entered to File No. 2006-00134. 5. The Husband's Last Will and Testament, dated August 6, 2004 (the "Husband's Will"), provides, in Article vn thereof, a pecuniary formula legacy to the Wife, outright, in the amount of the Husband's maximum marital deduction for federal estate tax purposes (the "Legacy"). Article VIII of the Husband's Will gives the residue of the Husband's Estate to Crystal U. Hackett and J. Ktenneth Lowrie as Co-Trustees of the Allyn Family Trust, -to be established under Article IX of the Husband's Will. Under the terms of said Article IX of the Husband's Will the Wife receives lifetime income and principal benefits from the Allyn Family Trust. Upon her death the residue ofthe Allyn Family Trust is distributable to the Daughters, outright and free of trust. 5. The Wife's Last Will and Testament, dated May 17, 1997 (the "Wife's Will"), provides, in Article X, Paragraph (5), as follows: . (5). My Executor and my Trustee are authorized and empowered to disclaim any interest, in whole or in part, of which I, my Executor, or my Trustee, may be the beneficiary, designee, or legatee, by executing an appropriate Instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). 6. In order to increase potential and overall federal estate tax savings for the Daughters (by increasing the residue of the Husband's Estate passing to the Allyn Family Trust, and thereby permitting Husband's Fiduciaries to decide whether to make a qualified terminable interest property election with respect to all or part, or none, of the Allyn Family Trust), the - 2 - . Wife's Executors now desire to renounce and disclaim, absolutely and forever, any and all of the Wife's right, title and interest in and to the Legacy. 7. The Husband's Fiduciaries are willing to accept this Instrument of Disclaimer, for the purposes expressed herein. 8. Nothing in this Instrument of Disclaimer is intended to modify, diminish, or otherwise affect the Wife's interest as sole life beneficiary of the Allyn Family Trust, as provided in Article IX of the Husband's Will. NOW THEREFORE, the Wife's Executors, intending to be legally bound, do, in such fiduciary capacity, hereby exercise the rights granted to them under Article TENTH, Paragraph (5), of the Wife's Will and as provided in Chapter 62 of the Pennsylvania Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. S 6201-6207, and they hereby do as follows: A. Disclaim, release and renounce, absolutely and forever, any and all of the Wife's right, title and interest in and to the Legacy. B. The Wife's Executors intend that this Instrument of Disclaimer shall constitute a "qualified disclaimer" by them, in such fiduciary capacity und"er Section 2518 of the Internal Revenue Code of 1986, as amended. C. Nothing in this Instrument of Disclaimer is intended to modify, diminish, or otherwise affect the Wife's interest as sole life beneficiary of the Allyn Family Trust, as provided in Article IX of the Husband's Will. D. The Husband's Fiduciaries hereby accept this Instrument of Disc1aimer for the purposes set forth above. IN WITNESS WHEREOF, the undersigned, intending that this Instrument shall be filed of record in the Office of the Register of Wills of Cumberland County, Pennsylvania, have hereunder set their hands and seals to the attached Consents to this Instrument of Disclaimer on the date first above written. - 3 - IN THE MATTERS OF THE ESTATES OF RUSSELL E. ALLYN, DECEASED AND MARY E. ALLYN, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NOS. 2005-01035 and 2006-00134 CONSENT TO DISCLAIMER OF PECUNIARY LEGACY TO MARY E. ALLYN THE UNDERSIGNED, J. KENNETH LOWRIE, in his fiduciary capacities expressed in the below-described Instrument, hereby consents to the Disclaimer of Pecuniary Legacy to Mary E. Allyn, a copy of which has been provided to him. , DISTRICT OF COLUMBIA SS. CITY OF WASHINGTON On this, the \ ':) ~ day of August, 2006, before me, the undersigned officer, personally appeared J. KENNETH LOWRIE, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same, in the fiduciary capacities indicated, as his free and voluntary act for the purposes expressed therein. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~hJl.~ Notary Public Deborah H. Duvall Notary Public, District of Columbia My Commission Expires 2-28-2010 - 4 - IN THE MATTERS OF THE ESTATES OF RUSSELL E. ALLYN, DECEASED AND MARY E. ALLYN, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NOS. 2005-01035 and 2006-00134 CONSENT TO DISCLAIMER OF PECUNIARY LEGACY TO MARY E. ALLYN THE UNDERSIGNED, CRYSTAL U. HACKETT, in her fiduciary capacities expressed in the below-described Instrument, hereby consents to the Disclaimer of Pecuniary Legacy to Mary E. Allyn, a copy of which has been provided to her. d COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~,-, -=>t. (--- { SS. I' -j-L... On this, the / (j day of August, 2006, before me, the undersigned officer, personally appeared CRYSTAL U. HACKETT, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same, in the fiduciary capacities indicated, as her free and voluntary act for the purposes expressed therein. IN WITNESS WHEREOF, I have hereunto set my hand and,~fficial seaL \~ -' I)) -" /.'/ ra/~jjjJ# Notary Public - 5 - COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL PAMELA S WOLFE Notary PublIC CIty of Harnsburg. Dauphin County My CommiSSion Expires December 22, 2'YJ7 CERTIFICATE THE UNDERSIGNED, as counsel for the Co-Executors, certifies to the best of his knowledge, information and belief that the foregoing, is a true, correct and complete copy of the foregoing Disclaimer. Dated: February 13,2007 {~{~ Robert R. Church, Esq. -^'... '~ .........-. -:",~... -' . -S~~':.~_'~~::" - c. ;0- . '- . . /. Date of Death: Valuation Date: Processing Date: 1011o.1>1&/ 6) ~ FRANKLIN TAX FREE TR (354723801) PA T/F INCM A NASDAQ I /. 11/17/2005 N 2.' DS" .,. ~ ~. ~ ~ 6' ""- Q a q . ~o 8) 9) ~O) 11) ., .T..,d....... ~~i....:,.':' :. _~~-).~~~..:i....~:~_';::.:;_. Estate Valuation 11/17 /2005 11/1712005 01/0612006 Estate of: Garcia Account: Russell E. Allyn Estate- Ryan Beck & Co Report Type: Date of Death Number of Securities: 11 File 10: Allyn Estate- Ryan Beck Mean and/or Div and Int Security Adjustments Accruals Value Shares or Par Security Description High/Ask Low/Bid 1 ) 7323 ALLIED IRISH BKS P L C (019228402) SPON ADR ORD NYSE 11/17/2005 39.50000 H/L 40.41000 2) 39.955000 292,590.46 149 DELPHI CORP (247126105) NQB 11/17 /2005 0.35500 0.34000 H/L 3) 0.347500 51. 78 1520 EXXON MOBIL CORP (30231G102) NYSE 11/17/2005 57.89000 57.15000 H/L Div: 0.29 Ex: 11/08/2005 Rec: 11/10/2005 Pay: 12/09/2005 57.520000 87,430.40 440.80 4 ) 1124 HARSCO CORP (415864107) NYSE 11/17 /2005 3840 HERSHEY CO (427866108) NYSE 11/17 /2005 52.85000 H/L 65.85000 64.77000 H/L 65.310000 73,408.44 5) 54.21000 53.530000 205,555.20 10.36000 Bid 10, 7' ~. s;3' ~4 7) 10.360000 602 LOUISIANA PAC CORP (546347105) NYSE 11/17/2005 26.97000 26.66000 H/L Div: 0.125 Ex: 11/16/2005 Rec: 11/18/2005 Pay: 12/01/2005 26.815000 + 0.125000 26.940000 16,217.88 69 RAYTHEON CO (755111507) COM NEW NYSE 11/17 /2005 38.16000 37.51000 H/L 37.835000 257 VISTEON CORP (92839U107) NYSE 11/17 /2005 6.52000 6.06000 H/L 6.290000 11866 WACHOVIA CORP 2ND NEW (929903102) NYSE 11/17/2005 52.58000 51. 56000 H/L 52.070000 694 PLUM CREEK TIMBER CO INC (729251108) NYSE 11/1712005 38.44000 37.85000 H/L 38.145000 2,610.62 1,616.53 617,862.62 Div: 0.38 Ex: 11/14/2005 Rec: 11/16/2005 Pay: 11/30/2005 26,472.63 263.72 T)ta1 Value: Total Accrual: zq5~ "-.:5 Total: $1,335,~ ~I/ $~ 334, . $704.5211' Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 6.4.3) J ,'"J Date of Death: 11/17/2005 Valuation Date: 11/17/2005 Processing Date: 01/19/2006 4) 5) 6) Shares or Par Security Description 1) 2430 ALLIED IRISH BKS P L C (019228402) SPON ADR ORD NYSE 11/17 /2005 2) 184 ALLSTATE CORP (020002101) NYSE 11/17/2005 ~T&T INC (00206R102) NYSE 11/17/2005 3) 800 BAXTER INTL INC (071813109) NYSE 11/17/2005 186 CARDINAL HEALTH INC (14149Y108) NYSE 11/17 /2005 121 CARE MARK RX INC (141705103) NYSE 11/17/2005 7) 1500 CITIGROUP INC (172967101) NYSE 11/17/2005 Div: 0.44 Ex: 11/03/2005 Rec: 11/07/2005 Pay: 11/23/2005 8) 800 DOVER CORP (260003108) NYSE 11/17/2005 40.92000 40.36000 H/L 40.640000 9) 250 EATON VANCE TAX ADVT DIV INCM (27828G107) NYSE 11/17 /2005 22.29000 22.18000 H/L 22.235000 10) 11) 12) 13) 200 ELAN PLC (284131208) ADR NYSE 11/17 /2005 400 GLAXOSMITHKLINE PLC (37733WI05) NYSE 11/17/2005 ....~~.~ .,~ ~ Estate Valuation High/Ask Estate of: Garcia Account: Allyn Estate- Merrill Lynch Account Report Type: Date of Death Number of Securities: 19 File 10: Allyn Estate Merrill Lynchl Mean and/or Div and Int Security Adjustments Accruals Value Low/Bid 40.41000 39.50000 H/L 39.955000 56.94000 56.19000 H/L 56.565000 24.25000 23.75000 H/L 24.000000 38.75000 38.04000 H/L 38.395000 61.27000 60.70000 H/L 60.985000 49.95000 49.25000 H/L 49.600000 47.99000 47.33000 H/L 47.660000 97,090.65 10,407.96 lillk>.tX> ).~ 30,716.00 11,343.21 6,001. 60 71,490.00 660.00 32,512.00 5,558.75 10.45000 10.07000 H/L 10.260000 2,052.00 52.19000 51. 66000 H/L 51.925000 Div: 0.3552 Ex: 11/02/2005 Rec: 11/04/2005 Pay: 01/05/2006 4800 JOHNSON & JOHNSON (478160104) NYSE 11/17/2005 20,770.00 200 M & T BK CORP (55261F104) NYSE 11/17/2005 142.08 63.66000 63.07000 H/L 63.365000 304,152.00 109.43000 107.98000 H/L 108.705000 21,741.00 Page 1 This report was produced with EstateVa1, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 6.4.3) ': ~ate of Death: 11/17/2005 Valuation Date: 11/17/2005 Processing Date: 01/19/2006 Shares or Par Security Description 14) 156 MORGAN STANLEY (617446448) COM NEW NYSE 11/17 12005 15) 400 PPL CORP (69351T106) NYSE 11/17 12005 16) 1668 RAYTHEON CO (755111507) COM NEW NYSE 11/17 /2005 17) 56 ST PAUL TRAVELERS INC (792860108) NYSE 11/17/2005 18) 4200 UGI CORP NEW (902681105) NYSE 11/17/2005 19) 200 WACHOVIA CORP 2ND NEW (929903102) NYSE 11/17/2005 Total Value: Total Accrual: ~f!: 4/'::1 Total: $803 Estate of: Garcia Account: Allyn Estate- Merrill Lynch Account Report Type: Date of Death Number of Securities: 19 File ID: Allyn Estate Merrill Lynch1 High/Ask Mean andlor Div and Int Security Adjustments Accruals Value LowlBid 55.39000 54.39000 HIL 54.890000 8,562.84 29.52000 28.75000 HIL 29.135000 n,654.00 38.16000 37.51000 HIL 37.835000 46.75000 45.20000 HIL 45.975000 22.20000 21. 26000 HIL 21. 730000 52.58000 51. 56000 HIL 52.070000 63,108.78 2,574.60 91,266.00 10,414.00 ~~~fl~.l.tt / $802.08 ,/ Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 6.4.3) Estate Valuation Date of Death: 11/17/2005 Valuation Date: 11/17/2005 Processing Date: 01/19/2006 Estate of: Garcia Account: Russell E Allyn estate- Merrill Lynch 2 Report Type: Date of Death Number of Securities: 7 File 10: Allyn Estate- Merrill Lynch2 Shares or Par Security Description Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value High/Asx 1) 450 CENTERPOINT ENERGY INC (15189T107) NYSE 11/17 /2005 13.02000 H/L 13.22000 21 Div: 0.06 Ex: 11/14/2005 Rec: 11/16/2005 Pay: 12/09/2005 373.429 MERRILL LYNCH EUROFUND (589922103) CL B NASDAQ 11/17/2005 13 .120000 5,904.00 27.00 15.16000 Bid 15.160000 5,661.18 3) 1402.148 MERRILL LYNCH GLOBAL TECH FD (589983105) CL I NASDAQ 11/17/2005 7.85000 Bid 7.850000 11,006.86 4) 3798.822 MERRILL LYNCH HEALTHCARE FD (59019W104) CL I NASDAQ 11/17 /2005 7.50000 Bid 7.500000 28,491.17 5) 547 DEBT STRATEGIES FD INC NEW (24276Q109) NYSE 11/17 /2005 6.43000 H/L 6.51000 6) Div: 0.053 Ex: 11/10/2005 Rec: 11/15/2005 Pay: 11/30/2005 3145 MERRILL LYNCH BD FD INC (590907408) HIGH INCM CL B NASDAQ 11/17/2005 6.470000 3,539.09 28.99 4.98000 Bid 4.980000 15,662.10 7) 200 PREFERRED INCOME STRATEGIES (74038E100) NYSE 11/17/2005 20.62000 20.41000 H/L Div: 0.16666 Ex: 11/10/2005 Rec: 11/15/2005 Pay: 11/30/2005 20.515000 4,103.00 33.33 Total Value: Total Accrual: Total: $74,456.72 / $74,367.40 / $89.321/ Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 6.4.3) . .' Estate Valuation Date of Death: 11/17/2005 Valuation Date: 11/17/2005 Processing Date: 01/19/2006 Shares or Par 1) 2) 3) 4) 5) Estate of: Garcia Account: Russell E Allyn Estate Merrill Lynch 3 Report Type: Date of Death Number of Securities: 5 File 10: Allyn Estate- Merrill Lynch 3 Security Description Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value High/Ask 200 CONSOLIDATED EDISON CO N Y INC (209111814) PINES 7.50% NYSE 11/17/2005 25.50000 25.44000 H/L 25.470000 5,094.00 400 WELLS FARGO CAP TR V (94975T209) QUIPS 7% NYSE 11/17 /2005 25.35000 25.25000 H/L Div: 0.4375 Ex: 11/14/2005 Rec: 11/16/2005 Pay: 12/01/2005 200 VERIZON NEW ENG INC (92344R201) QUIBS 7% 2042 NYSE 11/17 /2005 25.300000 10,120.00 175.00 25.22000 25.11000 H/L 25.165000 5,033.00 200 GENERAL MTRS CORP (370442725) NT SR 051548 NYSE 11/17/2005 15.22000 13.50000 H/L 14.360000 2,872.00 200 PPLUS TR (73941X874) GSG-2 A 5.75% NYSE 11/17 /2005 22.18000 21. 91000 H/L 22.045000 4,409.00 Total Value: Total Accrual: Total: $27,703.00 .I $27,528.00 r/ $175.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 6.4.3) . l' . Estate Valuation Date of Death: 11/17/2005 Valuation Date: 11/17/2005 Processing Date: 02/02/2006 Shares or Par Security Description High/Ask Low/Bid 1) 15000 CUMBERLAND CNTY PA MUN AUTH CO REV BDS (23061NBT3) FT Intr. DTD: 12/15/1995 Mat: 10/01/2015 5.125% 11/17/2005 101.65600 101.65600 A/B Int: 10/01/2005 to 11/17/2005 2) 5000 DAUPHIN CNTY PA GEN AUTH HEALT REV REF B (23825EBS2) FT Intr. DTD: 06/01/1997 Mat: 05/15/2017 5.5% 11/17/2005 104.25300 104.25300 A/B Int: 11/15/2005 to 11/17/2005 Total Value: Total Accrual: Total: $20,560.81 Page 1 "- "JI'o,.- -_....~,...,.c"',....;,'".,,~,~.....~""...-'_ . ,,;', ,;;,: " Estate of: Garcia Account: Russell E. Allyn Estate- ML 12 Report Type: Date of Death Number of Securities: 2 File 10: Allyn Estate-.Merrill Lynch 4 Mean and/or Div and Int Security Adjustments Accruals Value 101. 656000 15,248.40 98.23 104.253000 5,212.65 1. 53 ,/ $20,461. 05 ,,/' $99.76 This report was produced ~ith EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 6.4.3) . ~ c Estate Valuation Date of Death: 11/17/2005 Valuation Date: 11/17/2005 Processing Date: 01/19/2006 Shares or Par Security Description High/Ask 1) 4981.732 AXP TAX EXEMPT SER INC (00246D402) RS TAX EX BD A NASDAQ 11/17 /2005 Total Value Total Accrual Total $19,129.85 Page 1 Low/Bid 3.84000 Bid '-~'-:c.--':-:::"""~>;:7'7t' Estate of: Garcia Account: Russell E Allyn Estate 2 Report Type: Date of Death Number of Securities: 1 File ID: Allyn Estate- Ameriprise Mean and/or Div and Int Adjustments Accruals Security , Value 3.840000 19,129.85 ./' $19,129.85 $0.00 tI This report was produced with EstateVa1, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 6.4.3) Ryan Beck Acct # A8T-001652 Cash Balance at DOD Merrill Lynch Acct. #872-11448 Cash Balance at DOD Accrued Int to DOD Russell E. Allyn Brokerage Accounts Cash Balances at DOD $ 277 .28 $ 37,229.01 $ 41.37 Prepared by 8M Garcia 1 0/30/06 $ 277.28 $ 37,270.38 Page 1 ~:€ Citizens Bank 525 William Penn Place Suite 153-2618 Pittsburgh, PA 15219 February 13,2006 KEEFER, WOOD, ALLEN & RAHAL, LLP 21 0 WALNUT STREET P.O. BOX 11963 HARRISBURG PA 17108-1963 Estate of RUSSELL ALLYN Date of Death: Nov 17, 2005 SSN: 179-36-2491 Dear Sir/Madam: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884 Sincerely, C,; :,~ r-"~' , ..'~ \ j Robert Roos Operations Services ~~ Citizens Bank Account Number 6100677893 Account Title DR RUSSELL ALLYN OR MARY ALLYN Date Opened 6/6/1966 Account Type Checking Principal Balance as of DOD $51681.31 Interest from Last Posting to DOD $.00 Account Balance as of DOD $51681.31 YTD Interest to DOD $78.19 ~U4 4 ~~ !l~: Sun ~.." Life Financial ~ August 25,2006 Attn: Sharon M. Garcia Keefer Wood Allen & Rahal, LLP 210 Walnut Street PO Box 11963 Harrisburg, P A 17108-1963 RE: Regatta FixedlVariable Annuity Contract Number 39-5900-001309 Russell E. Allyn (Deceased) Participant Russell E. Allyn (Deceased) and Mary E. Allyn (Deceased) Co-Annuitants Dear Ms. Garcia, Thank you for your recent request for information on the above referenced account. We are pleased to assist you. We would like to confirm that the value of this account as of November 17,2005 was $17,440.00. Since Russell E. Allyn passed away first, a death claim is triggered and is paid to the listed beneficiaries as follows: Primary Beneficiaries: Susan Ratcliff - 50% Linda Lowrie - 50% Susan Ratcliff received $8,889.50 and Linda Lowrie received $7,994.98 (Federal and State Taxes withheld). This was paid out to beneficiaries on July 12,2006. We hope this information has been helpful. If you have any questions, please contact our Customer Service Department at (800) 752-7215. Sincerely, Andrew Griffin Correspondence Representative 21090335 Northwestern Mutual 2/9/2007 1:09 PM PAGE 1/001 Fax Server " Northwestern Mutual'" 720 East Wisconsin Avenue Milwaukee, Wisconsin 53202 4142711444 www.northwestemmutual.com Bonnie Noard 414-625-3820 fax To Sharon Garcia Company Fax numb&r 17172558003 From Bonnie Noard T&I&phon& numb&r414-665-3820 Dats Friday, February 09,20071:09:10 PM SLlbj&ct Numb&r of pagu including thi~ ~hut 01 Sp&cial in~truction:1 remark: The date of death value for contract B2719580B is $6,242.18 The date of death value for contract B2719590B is $112,159.58 Please advise if anything further is needed. Sincerely, Bonnie Noard Any problem~ with tran~mi:~ion/r&mark~, pl&u& call Bonnie Noard 414-665-3820 at Confid.ntiality Not.: The information c;ontained in this fac;simile transmission is legally privileged and c;onfidential information intended only for the use of the individual or entity named above. If the rec;eiver of this message is not the intended rec;ipient, you are hereby notified that any dissemination, distribution or c;opying of this telec;opy is stric;tly prohibited If you have rec;eived this telec;opy in error, please immediately notify us by telephone and return the original message to us. Thank you 50-0134 (OBOO) WORD 8-MN ~ .. ~ Northwestern Mutual' VICKI LASUSA Life Benefits Specialist Life Benefits Division Policyowner Services Department 1-800-635-8855 ex!. 665-2818 November 16, 2006 Sharon Garcia 210 Walnut Street Harrisburg P A 17108-196 RE: Russell E Allyn Policy Numbers 3034788, et al Ac.count Number(s) B2719590B, B2719580B Dear Ms. Garcia: We were sorry to hear of the death of Russell E and Mary E Allyn. Please extend our sympathy to their family. We carefully reviewed the accounts and found that further benefits are payable. Allow me to provide you with an overview of the benefits he was receiving. Thesepolicies became payable by reason of Surrender and are currently under the provisions of the Interest Income Plan Guaranteed Rate for 10 years and 00 months. He was receiving quarterly payments of $1,381. 75. The current account balances are as follows: B2719580B B27l9590B $6,242.18 $112,159.58 The annual interest rate for these plans is 4.750% percent. This rate is guaranteed for the duration of the plan. The beneficiary must survive each payment da}e to receive beyiefit of the payment. Inadvertently, payments dated April 26, 2006l/July 26, 2006~nd October 26,2006 were sent after the death. It will be reissued to the beneficiaries. Payments should have terminated on the death of Mrs. Allyn, but since we were never notified of her death payments dated April 26, July 26 and October 26,2006 were sent after her death. Since the payments were not due, we have contacted the bank for reimbursement. I will let you know if we do not receive the reimbursement from th bank. ~ ~i,,'1s'Z~ The Northwestern Mutual L~e Insurance Company' 720 Easl Wisconsin Avenue, Milwaukee, Wisconsin 53202 . 414 271-1444 . www.northwesternmutual.com . . Sharon garcia November 16,2006 Page 2 The beneficiaries are Linda M Lownie and Susan Retcliff. Settlement will be made with them in the form of a lump sum settlement. Please furnish the following: · A certified death certificate · The cllc!osed Beneficiary Claim Statements. Complete and sign the form, and include your Social Security Number Please call us at 1-800-635-8855 if you have any questions or the Financial Representative listed below. Sincerely, 11~ LaS<<4a Vicki LaSusa CC: James H Bissett, CLU,. 717-257-4100 PO Box 62030. Harrisburg PA 17106 072/24951 The Northwestern Mutual Life Insurance Company' 720 East Wisconsin Avenue, Milwaukee, Wisconsin 53202 . 414271-1444' www.northwesternmutual.com . 1~~..1~..r~1 ,r1\\,( ~l I~' '\W i I j {I. I I . ! I. ., . " I , ~""'~AI'.i/Jj ! : .. . .'~~ .' ~<6i .,~ I , I iMusselmani !..--------j IFuneral Homej ! & Cremation I ~~~~ Established 1895 Brian C. Musselman, ED. SUpervisor William G. Pegan, ED. P.O. Box 137 324 Hummel Avenue Lemoyne, PA 17043-0137 (717) 763-7440 Fax: 717-730-9798 www.musselmanfuneral.com .~.... To Fur----- 'xpenses of DR. RUSSELL E. Ae'N Dec.8,2005 Crystal Hackett, CPA 110 Bergner St.. Harrisburg, PA 17110 2005 November 22 PROF. SERVICES,FACILITIES,AUTOS "Country Pine" casket $3,170.00 2,500.00 $5,670.00 Cash Advance Items: Altar flowers & long-stem roses Death certificates Newspaper death notices Minister's honorarium Organist bench fee Add notice on memorial service Sexton's tip $53.10 72.00 504.50 100.00 75.00 94.50 35.00 $934.10 $6,604.10 100.00 $6,504.1 . Total (Cumberland Co. veteran allowance) SUB-TOTAL ~"': =~~~~jj5;'~'}il~m~~~fl'~~",~, EST OF RUSSELL E ALLYN CRYSTAL U HACKETT CO-EXEC J KENNETH LOWRIE CO-EXEC 110 BERGNER ST HARRISBURG, PA 17110 Date 3-75151380+ /2 /.'" / a~ 211 ..~ //_"~. -.) 1$ ~~.;~~ Pay to the ,i,- O~f ~ ..' ....J ': 0 ^ f\I \J<;s''UJ'fV>.1::> C \)10c..~ -4aT'l9'- I'~~~D hv~ 4~~\.OC: Q.,e. \e/ 7,e-o Dollars a Citizens Bank Pennsylvania For "" II-ODD 501.11- 1:01 bO ? b .50-: :~:l,*~~~~i~r2JE~;~~il@~t1~iJ1t;~~*,~~']J~_~~j;~lJ:~;!:i~;~~ / POSTED ., ,. r~."~""~ ~.....~.- ...~~.. ':''''~'':'"'''''.~'''''' '"l I ..,.. . . 1 I . .... . . . '. .: . '... I I ..;::;At::.ES C.Rf-=lFT . . : .- -.... - ~. ..:.;. . .... -.'. - '", .': ,". . .~':. Rnu..t ~~G ..GREEtl....cEt1E-rER~.. .- E{!1 C~RL bL:E RgRf);';) I' CHHP HILL,: PA 17h1'1'd:' I TEHt'l I t.jAL 2937(15:.;; .; c ~-:~"-~'''''.'''~;''~':~:'~-''''~ ;.,"'. ~: . .-;. ., .' ..:1~5~:~kCE~~~'{ ......./' ~., . ~.1tHl.cAAUSLE: PORU 'u=if'lP.HILb PAJ70H TEF.tHNFlL 2937(15 .' '.' :.1 ....1 453001611 S"~!6 .. . . t.1/21/0~L ~2t~1Pt1 _ _ . OS:40537440~~~3~(~_ . E'>.'c' . 0'::)07. ..... ..' 121!'l . ,.,., i "''-'E' It....l.. c I -' . 60002 ". . . ....._~ :.'-='UTH.. 0'211 :1.~.'- SRLE TOTRL . I .. .. ~ I. . 'IHGREE TO Pi=i'....AC.'CiIJE-. t . :.' TIlTALR~10Um.ACC(IRDIHiIi. :TO - CflF.:U I:3:?:UER;A8REENEJ{T: r \ :X (\rv'O'"lL~QLtlho.6~ I--J-M----~ " t1E{;:CHRrH COP"" i. 453.0t1 ir~11S'$'6 " .' <; ;tL/2t/toi51Z:34PM: ..'; , :.'.f.~~.. '->=:~~~::.~"~M:'<~<}~I;>~::.~5?'~>. . 'r .:....... . ~ ~~~2,: .. .l~a~~~'C:, i. i~~,: t;HL~ TOTAL $995.(1(1 CU:=:rot1ER COp!..... I . ;.1 I >1 I I I ........~:~; / -)f[:~~~~~~~~~~;;T'~;~Ct::.~:,. '~~~:~:'l;'-' " .';' POSTED ROLLING GREEN CEMETERY COMPANY 1 g 11 CARLISLE RD CAMP HILL, PA 17011 717-761-4055 624 No.0014407 INDIVIDUAL CASH RECEIPT RECEIVED FROM \ I - & I 1 (nCn ) (t '- \Ant) @CbS [(jj)rl J_) . ACer/CONTR.NO.~$ CK#/~APPROV~ ('1') U OJ \nao~ ACCOUNT NO. \()ID?6. $ DATE ACCT/CONTR. NAME OQ5 .(YJ DESCRIPTION 0U) Oil p_rot ~ ~ TYPE TRUST NO. $ GIL ACer. $ BY [). fX>c~ DCHECK o CASH ~CREDTCARD ~OTAL~ GEN 8001 (5/04) THANK YOU __ ______ -_______\C\_:- Do.ofifi~~ ~~__&I\__nQ.:__~L.lDQO-LL__Gl~_..~!. -- --- --- -. -- -- - ~ /' .",.:.. ". ~~i' ...,f2~'<; .~ t, ? ~ ~~r:" ' . )ir~~Ljt ~.. ......... !-~~li!>'t,"',..."."..'^ ",... ~~~.,~.,...~-r .~-':...:~~~~?~.~ ," r-" .._.__h.______ · i Booking Contact I I Ratcliff, R2553 . ! c. West Shore Country Club 100 Brentwater Road Camp Hill, PA 1701I . phone: 717-761-4530 fax: 717-761-4530 Category Reception Guests PO# 21072 1 I 50 (Pin) Dr. Allyn Reception Crystal Hackett 110 Bergner Street Harrisburg, PAl 7110 Banquet Invoice Event date Tuesday, November 29, 2005 1 5 50 3 3 3 3 50 2:00pm - Bar - Premium Brands - BOC @ 1,013.75 (Peeled) Iced Gulf Shrimp with Cocktail Sauce @ 105.00 Domestic Cheese and Fresh Fruit Display @ 2.95 Sesame Chicken Medallion @ 75.00 Assorted Mini Quiche @ 47.00 Swedish Meatballs @ 44.00 Dates Wrapped in Bacon @ 93.00 Assorted Mini Desserts @ 6.50 Subtotal Serv Chg Taxes Total 1,013.75 525.00 147.50 225.00 141.00 132.00 279.00 325.00 --,.,,_,_ "__'__'_h ___________.._..____ .---.-.--..-----__.__._~.,__ h.... 2,788.25 557.65 106.47 3,452.37 Paid Balance 0.00 3,452.37 Please remit the "Total Balance Due" within 10 days of receiving this invoice. Send Check with full amount to West Shore Country Club 100 Brentwater Road Camp HiIJ, PA 17011. For any questions concerning this invoice, please reference the PO #. Thank you for this opportunity to serve you. POSTED --.------ 1113012005 12:09 pm West Shore Country Club 100 Brentwater Road, Camp Hill PA 17011 - 1: (717) 920-2891 f: (717) 761-7234 -.-------.--..----.-..,.-----. -.,-.. --_.-.- -.. .------- .--..--.--. -- Page 1 of 1 ,/-' l .. -. Statement HOMELAND PERSONAL CARE 1901 NORTH FIFTH STREET HARRISBURG, PA 17102 Telephone: (717) 221-7900 RUSSELL E ALLYN Floor: 2 Wing: M Room : 01 Statement Date: 11/01/2005 Re: RUSSELL E ALLYN Account Nr: 1013 o\v ~ -------------------------------------------------------------------------------- Date Description Days Quant Rate Charges Payments Balance -------------------------------------------------------------------------------- BALANCE FORWARD 3,279.90 3,279.90 10/13/05 PAYMENT 3,279.90 .00 10/03/05 TRANSPORTATION 1. 00 15.00 15.00 15.00 10/20/05 TELEPHONE 1. 00 18.95 18.95 33.95 10/23/05 GUEST MEALS 1. 00 18.00 18.00 51.95 1 LE TV 1. 00 20.00 20.00 71. 95 1 30 104.00 3,120.00 3,191.95 " f<imLiil~ilEffiE ~if(7;t~~I~'cj~j~~{J'J,;e~';;i~'':;':>i{ . .' , .,.. QRYS~ '::~~~~~~-~~:'."';i'..-,"'!r ,'. ~,\;C~; '..' . ..,...:...:.:'.'. .....,.........:....:,......,.......,.....,:.,......,........'.,.,.,....,..,........".....,..:...'...:...:......~.......:.....,.........._.~....,.,'.....'..._...,.......'...:..'.......,.:..:....:,.."..'................~,...........:....;...:,.~..;..:.::.......:.:.,.(..-......,....,:~.........::....,.~~..:.:..:........_.'.....\.C.:.........'...7.:.::.:.:.........5..~.:;........::...1:'.::...,...'..........;.'...',...:.1_'.-..:..2~...........'...9.".~..:.:....:t...::...::,...........':...........:..................,::......'..::........'.... .'i.D~B/.~!~~":1~;ii;~~;~.(;:;,':~;~~..'{.'>'i'.;:?;:~.lt~".;; .....: ..... -.:.' .' , . '{~E~I~l<{ .. ".~,." . d(i;~i~~~\: . '.:',00. 'li...a.:~;:~~.7.~.. ',==:7. ~;~~"". -.- - ,-::.-<,>>...~;--:',' ,'-' ....- : ~~'-ri,: "-:<\>~~ , <;j'~~~. ~ ~ ',.::::':\'.' - ", \ ':.,' "~." '-t" ".-, .,', ..... ":-'. " \:_'," _".',:,,::, _~" .__~_ . ' . . :::'i)j;~::.':;::~;~ . ': " .. ,.. - .. .,' ",.,. ,".',.. :.,: j:; ::~: 'c" . . .'r ..:ij::.~;f./:)~:\:~.~f :.~~::~;(:E::.~:~}i~'<f~~i~~i~,:S~i~;":.~ O~:~.::'O~~~ .. CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY. .JR. .JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE .JEFFREY S. STOKES ROBERT R, CHURCH STEPHEN L. GROSE R. SCOTT SHEARER ELYSE E. ROGERS CRAIG A. LONGYEAR .JOHN A. FEICHTEL DONALD M. LEWIS m ELIZABETH .J. GOLDSTEIN STEPHANIE KLEINFELTER KEEFER WOOD ALLEN & RAHAL, LLP ATTORNEYS AT LAW 210 WALNUT STREET P. O. BOX 11963 HARRISBURG. PA 17108-1963 ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY HEATH L. ALLEN N. DAVID RAHAL EIN No, 23-0716135 www.keeferwood.com WEST SHORE OFFICE: 415 FALLOWFIELD ROAD CAMP HILL. PA 17011 17171612-5800 PHONE {7J7J 255-8000 February 14,2006 WRITER'S CONTACT INFORMATION: (717) 255-8059 Fax: (717) 255-8003 E-Mail: rchurch@keeferwood.com J. Kenneth Lowrie, Esq., Co-Executor 401 N. Fairfax Street Alexandria, VA 22314 Crystal U. Hackett, CPA, Co-Executor 110 Bergner Street Harrisburg, P A 17110 POSTED Re: Estate of Russell E. Allvn. deceased TO: KEEFER WOOD ALLEN & RAHAL. LLP RRClkof FOR PROFESSIONAL SERVICES RENDERED during lifetime to the above- referenced decedent, during the period from December 13, 1999 through November 17,2005, in various legal and tax matters, as more particularly described on the attached time records ..... - . . . . , . . . . . . . . . . . . . . . . . $9.737.60 TOTAL AMOUNT DUE. . . . . . . . . . . . . . . . , . . . . . . . _ . . . . . . . . . . . . . . . . . . . . $9.737.60 #56,335 Detailed time records and detailed disbursement records supporting this statement are available for your inspection and copying, and we will retain these records for a full year from the date of this ...+.........._...._+ A I.c..........,........ ""0 l-oa".,,,,,,, _.....1~........ .....a."...,;1., ""' .......n. "';""""0 ....Q,..,......~,.. ;.... "'''',..nl~t;"n- th;~ t'tt:lltGo~G""''' ........ .. .. Russell E. Allyn Deceased Social Security Number: 179-36-2491 Date of Death: November 17, 2005 Form Rev-1500, Schedule J CALCULATION OF RUSSELL E. ALLYN FAMILY TRUST UNDER WILL VALUE Gross PA Estate Less: Debts & Expenses Charitable Gifts Annuity Value of Trust $ 2,454,193.00 $ (204,741.00) $ (100,000.00) $ (135,842.00) $ 2,013,610.00 --- .. -- Register of Wills of Cumberland County INVENTORY Estate of Russell E. Allvn Estate No. 21-05-1 035 Date of Death . 11/ 1.U2005 Social Security No. 179-36-2491 Also known as , Deceased Crystal U. Hackett & J. Kenneth Lowrie, Co-Executors , Personal Representative(s) of the above Estate, deceased, verify that the items appearing on 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 (PEF fi 3301). VWe verify that the statements made in this inventory are true and correct. IIWe understand that false statements herein made are subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Crystal U. Hackett Name of Attorney: Robert R. Church l.D. No.: 40385 Address: P.O. Box 11963 Harrisbura. PA 17108-1963 Telephone: (717) 255-8059 Address: Date: Description Value See attached sheet (Attach Additional Sheets if necessary) Total 2,318,351.25 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election ofthe personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 --"':1 C.-::- \;.=..> --J ...,., fT1 CO N N -ry ~~ ~~ . S~~ '''-rJ (--) ;-, , N ",0 1...0 C6 --- RECEIPTS OF PRINCIPAL Estate of Russell E Allyn As of 11/9/2006 Assets Listed in Inventory (Valued as of date of death) Money Market Accounts Ryan Beck Insured Deposits Merrill Lynch Bank Deposit Fund $41.37 Accrued Interest Common Stocks Allied Irish Banks P L C 7,323 Units Delphi Corp 149 Units Exxon Mobil Corp 1,520 Units $440.80 Accrued Dividend Harsco Corp 1,124 Units Hershey Co 3,840 Units Louisiana Pac Corp 602 Units Raytheon Co New 69 Units Visteon Corp 257 Units Wachovia Corp 11,866 Units Plum Creek Timber Co Inc 694 Units $263.72 Accrued Dividend Centerpoint Energy Inc 450 Units $27.00 Accrued Dividend Merrill Lynch Eurofund CI B 373.429 Units Merrill Lynch Global Tech Fund CII 1,402.148 Units Merrill Lynch Healthcare Fd CII 3,798.822 Units Debt Strategies Fd Inc New 547 Units $28.99 Accrued Dividend Allied Irish Bks PLC 2,430 Units Allstate Corp 184 Units AT&T Inc 60 Units Baxter Intllnc 800 Units Page 1 Fiduciary Acquisition Value $ 277 .38 37,270.38 $ 37,547.76 $ 292,590.47 51.78 87,871.20 73,408.44 205,555.20 16,217.88 2,610.62 1,616.53 617,862.62 26,736.35 5,931.00 5,661.18 11,006.86 28,491.17 3,568.08 97,090.65 10,407.96 1,440.00 30,716.00 RECEIPTS OF PRINCIPAL Estate of Russell E Allyn As of 11/9/2006 Assets Listed in Inventory (Valued as of date of death) Cardinal Health Inc 186 Units Caremark RX Inc 121 Units Citigroup Inc 1,500 Units $660.00 Accrued Dividend Dover Corp 800 Units Eaton Vance Tax Advt Dic INCM 250 Units Elan PLC 200 Units Glaxosmithkline PLC 400 Units $142.08 Accrued Dividend Johnson & Johnson 4,800 Units M&T Bank Corp 200 Units Morgan Stanley New 156 Units PPL Corp 400 Units Ratheon Co New 1,668 Units St Paul Travelers Inc 56 Units UGI Corp 4,200 Units Wachovia Corp 2nd New 200 Units Preferred Stocks Consolidated Edison Co NY PINES 7.5% 200 Units Wells Fargo Cap Tr V aUIBS 7% 400 Units $175.00 Accrued Dividend Verizon New Eng aUIBS 7% 200 Units General Motors Corp Nt Sr 0051548 200 Units PPLUS TR GSG-2 A 5.75% 200 Units Preferred Income Strategies 200 Units $33.33 Accrued Dividend Page 2 Fiduciary Acquisition Value $ 11,343.21 6,001.60 72,150.00 . 32,512.00 5,558.75 2,052.00 20,912.08 304,152.00 21,741.00 8,562.84 11,654.00 63,108.78 2,574.60 91,266.00 10,414.00 $ 2,182,836.85 $ 5,094.00 10,295.00 5,033.00 2,872.00 4,409.00 4,136.33 31,839.33 RECEIPTS OF PRINCIPAL Estate of Russell E Allyn As of 11/9/2006 Assets Listed in Inventory (Valued as of date of death) Municipal Bonds Franklin Penn Tax Free Inc Tr 1,040.014 Units RVS Tax-Exempt Bond Fund Class A 4,981.732 Units Merrill Lynch Bond Fd CI B 3,145 Units Cumberland Co PA MNAU CLRV 15,000 Units $98.23 Accrued Interest Dauphin PA Gen AT Hlth 5,000 Units $1.53 Accrued Interest TOTAL INVENTORY $ 10,774.55 19,129.85 15,662.10 15,346.63 5,214.18 Page 3 Fiduciary Acquisition Value $ 66,127.31 $ 2,318,351.25 02/22/07 14:59 KEEFER lJJOD RLLEN &. RAHAL. LLP -+ 92407797 NO.600 P001/002 Keefer WOOd& Allen Rahal LLP F ATTORNEYS at LAW COVER SH EET 210 Walnut street .:. 717-255-8000 .. Main # .:. P.O. Box 11963 .:. 717-255-8042 - Fax # +:. Harrisburg, PA 17108-1963 www.keeferwood.com DATE -. d ~-?d- -0 ) , To i Ih r,S - FROM Sh.a<.'"o..,- ~rc.t'Q.... - PHONE 717~255- ~o~ FAX: 717~255-8042 No. Sheets Bclng Sent: ~ Including Cover Sheet <-+ Any problems with this telecopy, pleaseoontact ~~ At 717-255-. ~oo_Q. .......t. --'. ~ ***'*CONFIDENTIALllY NOTE***** The documents ilccompanylng this telecopy lransmis!iion contain Infarr~tIon from the lilw firm of Keufer Wood Allen &. Rahal, LLP which ;s confidential and/or legally privileged. The information Is Intp.nded only for the use of the Individual or entity named on thiS transmission sheet. If you are not the intended recipient, you are hereby notified that any dlSClof,ure, copying, distribution or the taking uf any actIon in reliance on the contents of this telccopled InformatiOn ;s !itrlctly prohibimd, and that the documl:!nts 5hould bE:! retumed to this firm Immediately. In this regard, if you have received this tt!lecopy in error, please notlfy us by telephone Immediately 50 that we can arrange for lhe return of the original documents tQ us at no cost to you. 02/22/07 14: 59 KEEFER IdJ]D ~LEN & R~, LLP ~ 9241117797 LJ S flo'-.LII ~'('I ,/I(Y C[ H 111 ILO MAIL Hi CLIP r !) )(",r. A'.fl~; 1\ t.. )(",,11" ( ~1'1i' I'I.,~ /"IJ I I I : t"''''".........-'T'TIiIl"..-... ""-, I . I. '.1 ,.': F ~ (:. I b. .: '.}. ..... :.: I .._ .-.---. -..--.... -. " .__._._-~. .-...-- . . ~j,J') "f} I'aI1IIlI . I 1 1 J 1 J ) ~I''' -.m Al!!lIIPl ,.. ~...... ) RIINIId Poo![wIy F.. 1 ~__lIdI ) TcIlIlI ,.,.... & F_ NO. 600 Pl2I02/002 30~lS0d sn ".. o ~\ ~ \~ ~ C') . N tli CO N i 4th 0 t- ".. o ~31S'i1'H LJ') r-'I ...D I:tI ...D l"- e [J"" r:u e ie e e [J"" rn e LJ') e e I"- u. C) LJ..J c.J t5 ;__-, r- N ::IE: 0- N N co W L&.. r0- c:::;) c;::::, ('--4 --1 ..J - <C :E m (/) <C ..I s:. c::: tc__: ::JL- lLQC_ OUe. ~(n:- r.- _ _< \...1.- /"' _ ~$t.. CL-u 0::: -= . 0:::; C.) C"'j ~ O'l ..-I ....... I cuC"'jOO ~~~ .......O'lt- CI)..-I..-I ....... ..-I ;j :>< 1!<- co..... ~CO'OD ;s:O~ ~p...;~ C'1 't:: ~ ~ ::c , \ '" I s rJl - ~ c..., o ~ d) 1ii '5'0 d) ~ ~ .0 5-M 9005 o~~ u ~ 0-< ]'€~ - ~ o..i ~otii ,D u...... a d) i:: ;3 ~ ro uou -