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HomeMy WebLinkAbout96-00893 ~~ ~ ~ ~ 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), 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 incl uded in my estate for such tax purposes, (2) All such taxes in respect to any property or interests in property included in my gross estate under sections 2035, 2036, 2037, 2038, 2039, 2040, 2041, 2042, and 2044 of the Internal Revenue Code shall be charged against and paid by the recipient or beneficiary of such property or interest in property or from the property or interest in the property, provided, however: (a) there shall be no apportionment against any donee or recipient of any such property or interest in property which is a qualified charity under Section 2055 and the property or interest in property was allowed in my federal estate tax proceedings as a charitable deduction; (b) there shall be no apportionment against my wife, if she is a donee or recipient of any such property or interest in property and the property or interest in property was allowed in my federal estate tax proceedings as a marital deduction under IRC Section 2056, The amount of the tax to be charged against such donee or recipient shall be determined by multiplying a fraction (the numerator of which shall be the federal estate tax value of the property to be apportioned as finally determined in my federal estate tax proceedings and the denominator of which shall be the total value of my taxable estate for such federal estate tax purposes) times the net amount of such taxes payable by my estate after the application of all credits against such taxes. ITEM IV I give and bequeath all of 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 of fire, burglary, property damage, and other insurance on or in connection with the use of this property, as follows: (1) I may leave written memoranda disposing of certain personal property. Any such item of tangible personal property shall pass according to the terms of such memoranda in existence at the time of my death. If no such written memoranda are found or identified by my PERSONAL REPRESENTATIVE wi thin ninety (90) days after my PERSONAL REPRESENTATIVE'S qualification, it shall be conclusively presumed that there are no such memoranda and any subsequent discovered memoranda shall be ineffective. Any property given and devised to a beneficiary who is not living at the time of my death and for whom no effective alternate provision has been made shall pass according to the provisions of the following Page 2 of the Will of ARTHUR R. MULLER paragraph, and not pursuant to any anti-lapse statute. (2) In default of such memoranda, or to the extent such memor~nda do not completely or effectively dispose of such property, I give and bequeath the rest of my personal and household effects of every kind to my wife, RUTH V, MULLER, if she shall survive me, If she 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 said 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, 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, ITEM V 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 successor Trustees under that certain Trust Agreement between myself as Settlor and myse T ustee executed prior to the execution of this Will on, ' , 1994, The Trustee shall add the property bequea e and devised by this Item to the corpus of the above described Trust and shall hold, administer and distribute said property in accordance with the provisions of the said Trust Agreement, including any amendments thereto made before my death. ITEM VI I hereby nominate, constitute and appoint as PERSONAL REPRESENTATIVE of this my Last Will and Testament, my wife, RUTH V. MULLER, and direct that she serve without bond., In the event my wife is unable or unwilling to serve as PERSONAL REPRESENTATIVE, I hereby nominate, constitute, and appoint BARBARA M. SIEGEL, and direct that sjhe shall serve without bond. In the event BARBARA M. SIEGEL is unable or unwilling to serve as PERSONAL REPRESENTATIVE, I hereby nominate, constitute, and appoint ARTHUR R. MULLER, JR., and direct that sjhe shall serve without bond. Except as otherwise provided herein, if RUTH V. MULLER or any successors as herein defined should fail to qualify as Personal Representatives or as Trustees hereunder, or for any reason should Page 3 of the will of ARTHUR R. MULLER ~~ ~ ~ ~ ~ cease to act in such capacity, the successor or substitute Personal Representative or Trustee shall be some other bank or trust company qualified to do business in the state of my domicile at the time of my death, which successor or substitute Personal Representative or Trustee shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and signed by RUTH V. HULLER or if she fails to act, by the Court having jurisdiction over the estate, ITEM VII Whenever the word "PERSONAL REPRESENTATIVE" or any modifying or substituted pronoun therefor is used in this my Will, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the PERSONAL REPRESENTATIVE named herein and to any successor or substitute PERSONAL REPRESENTATIVE acting hereunder, and such successor or substitute PERSONAL REPRESENTATIVE shall possess all the rights, powers and duties, authority and responsibility conferred upon the PERSONAL REPRESENTATIVE originally named herein. ITEM VIII For its services as PERSONAL REPRESENTATIVE, my individual PERSONAL REPRESENTATIVE shall receive the amount provided by law, If a corporate PERSONAL REPRESENTATIVE shall serve, it shall receive for its services an amount which shall be determined by its Standard Fee Schedule in effect and applicable at the time of the performance of such services, If no such schedule shall be in effect at that time, it shall be entitled to reasonable compensation for the services rendered. ITEM IX By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to PERSONAL REPRESENTATIVES generally, my PERSONAL REPRESENTATIVE is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or in kind or partly in each without regard to the income tax basis of such asset, and in general, to exercise all Page 4 of the will of ARTHUR R. HULLER . of the powers in the management of my Estate which any individual could exercise in the management of similar property owned in its own right, upon such terms and conditions as to my PERSONAL REPRESENTATIVE may seem best, and to execute and deliver any and all instruments and to do all acts which my PERSONAL REPRESENTATIVE may deem proper or necessary to carry out the purposes of this my Will, without being limited in any way by the specific grants of power made, and without the necessity of a court order, ITEM X I give to my Personal Representative full discretion to join with my wife or her Personal Representative in the execution and filing of joint income tax returns, to consent for federal gift tax purposes to having gifts made by my wife or by me considered as having been made one-half by me and one-half by my wife and to pay as part of my debts so much of the income and gift tax or taxes assessed as my estate, in the opinion of my Personal Representative, becomec legally liable to pay and, except as otherwise provided herein, to make or consent to any or all elections and to exercise any or all options which may be available under the terms of applicable tax laws. ITEM XI If any share or property hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-One (21) years of age or if any real property shall be devised to a person who has not attained the age of Twenty-One (21) years of age at the time of my death, then such share or property shall immediately vest in such beneficiary, but notwithstanding the provisions herein, my PERSONAL REPRESENTATIVE acting as Trustee shall retain possession of such share or property in Trust for such beneficiary until such beneficiary attains the age of Twenty-One (21), using so much of the net income and principal of such share or property as my PERSONAL REPRESENTATIVE deems necessary to provide for the proper support, medical care, and education of such beneficiary, taking into consideration to the extent my PERSONAL REPRESENTATIVE deems advisable any other income or resources of such beneficiary or his or her parents known to my PERSONAL REPRESENTATIVE. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's share of property shall be paid over, distributed and conveyed to such beneficiary upon attaining age Twenty-one (21), or if he or she shall sooner die, to his or her personal representatives or administrators. Whenever my PERSONAL REPRESENTATIVE determines it appropriate to pay any money for the benefit of a beneficiary for whom a Trust is created hereunder, then such amounts shall be paid out by my PERSONAL REPRESENTATIVE in such of the following ways as my PERSONAL REPRESENTATIVE deems best: (1) directly to such beneficiary; (2) to the legally Page 5 of the Will of ARTHUR R. MULLER l~ t ~ appointed guardian of ouch ~eneficiary; (3) to some relative or friend for the care, support and education of such beneficiary; (4) by my PEHSONAL HEPnESEN'I'A'I'IVE using such amounts directly for such beneficiary's care, support and education, My PEHSONAL HEPRESEN'I'A'l'IVE as trustee shall havo with respect to oach share or property so retained all the powors and discretion conCerred upon it as PERSONAL HEPRESENTATIVE. I'I'EM XII My PERSONAL REPRESENTATIVE shall have absolute discretion, but shall not be required, 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. In determining the 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 federal estate tax deductions or as federal income tax deductions and shall have the discretion to file a joint income tax return with my spouse. ITEM XIII If it becomes necessary for a representative of my estate to qualify in any jurisdiction other than the State of my domicile at the time of my death, then to the extent that I may legally do so, I hereby nominate, constitute and appoint my PERSONAL REPRESENTATIVE named in this will as my representative in such jurisdiction and direct that such PERSONAL REPRESENTATIVE shall serve without bond. If for any reason my PERSONAL REPRESENTATIVE is unable or unwilling to serve as such representative or cannot qualify as such representative, then I hereby appoint my PERSONAL REPRESENTATIVE named herein to designate (to the extent that it may legally do so) a person or a corporation to serve as my representative and request that such person or corporation shall serve without bond. Any representative named as provided herein (to the extent that it may legally do so) shall have in such jurisdiction all the powers and duties conferred or imposed on my PERSONAL REPRESENTATIVE by the provisions of this will. ITEM XIV For purposes of this my Will, "children" mean the lawful blood descendants in the first degree of the parent designated, issue" and "descendants" mean the lawful blood descendants in any degree Page 6 of the will of ARTHUR R. MULLER ~~ i~ ~ ~ I, of the ancestor designated; prov ided, however, that i C a person has been adopted, that person shall be considered a child of such adopting parent and such adopted chi 1 d and his issue shnl1 be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption and ancestor oC the adopting parent or either of the adopting parents, The terms "child", "children", "issue", "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include lawful blood descendant in the first degree of the pnrent designated even though such descendant is born after the death of such parent. ITEM XV As used herein, the words "gross estate", "adjusted gross estate", "taxable estate", "unified credit", "state death tax credit", "maximum marital deduction", "marital deduction", "pass", "qualified terminable interest", "qualified terminable interest property", and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned 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. ITEM XVI I hereby refrain from exercising any power of appointment that I may have at the time of my death. ITEM XVII If any beneficiary, with the exception of my said wife, and I should die under such circumstances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary predeceased me, ITEM XVIII 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 said beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my PERSONAL REPRESENTATIVE or Trustee, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. Page 7 of the Will of ARTHUR R. MULLER I, ARTHUR R. HUrrER, the 'l'es~r~my name to this instrument this ( day of C ' 1994, and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my Last Will and that I sign it willingly (or willingly direct another to sign for me), that I execute it as my free and voluntary act for the purposes therein expressed, and that I am eighteen (18) years of age or old.r, f sound mind, .nd und.r no ~:;;;d:~:~' ARTHUR R. MULLER We, 'Jl'c."n'-t'J~-..j-L<I)'~JIL and /3'c~A'<'t"'j3, 4-.lIelA_ the witnesses, sign our names to this instrument, being first duly sworn, and do hereby declare to the undersigned authority that the Testator signs and executes this instrument as his Last Will and that he signs it willingly, (or willingly directs another to sign for him), and that each of us, in the presence and hearing of the Testator hereby signs this will as witness to the Testator's signing, and that to the best of our knowledge the Testator is eighteen (18) years of age 0 e:l er, of sound/mind,' and under no constraint or undue inf11ieilcli! n 1/ " ~ " /)y / (, &- ~/ I I itness r P~J~ witness STATE OF SOUTH CAROLINA ) ) COUNTY OF BEAUFORT ) PROBATE subscribed, sworn to and acknowledged before me by ARTHUR R. ER, ~.,Testat9r and sUbscribejl"atd s~F/lJ\1y~ befo;-e me by _.~... _ l ,_ "a~ -J;Jc.~~~ w1tnesses, t 1S I" day of ~~ 1994. eJ~~(#L(SEALl Notary public of South Carolina My commission Expires: October 5, 1997 UA '''I US\POUltOVR . ARJil Page 8 of the Will of ARTHUR R. MULLER ()Cl . . :n '-', . <C ~ 0: S '" Cl ~::C go ~ ~< ~ 1>l<C N) ~.~ .Z .. :5 Z - :l t: - !4:a::!!!o C" III :e wca:m l>o ~ , ria: ~~~tS PI ~<C I !5 zc:Z:x 0 a:ljlZ!; ..:t ~1a~ \n ~ Picn ~ ~g Ci 'tl 011 "I: :I: I ~ ~ ~ I:: - '5> ~ ;;l ~ '. . ... ~ '. ~ , CERTIFICATION OF NOTICE UNDER RULE 5.6(~1 NAME OF DECEDENT: ARTHUR R. MULLER DATE OF DEATH: OCTOBER 26, 1996 FILE NO: 1996-00893 TO THE REGISTER: I certify that the notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on J~nuarv 3. 1997: Name Address B~rbar~ M. siegel, 6401 utic~ Ridge Rd., Brookwood #23, Davenport, IA 52807 C~rol J. D'Amico 210 o~k street, H~rrisburg, PA 17109-3714 sus~n M. C~lam~n, 660 B~rnst~ble Ro~d, c~rlisle, PA 17013 Arthur R. Muller, Jr., 5466 Ashley Drive, Laury'S st~tion, PA 18059 Arthur R. Muller, Jr., Trustee under Arthur R. Muller Trust, 5466 Ashley Drive, Laury'S st~tion, PA 18059 Notice has now been given to all persons entitled thereto under Rule 5,6(a) except none Date I/~ // 7 f ( N .~~~ o_~') " -:,0.: - .' ..- E: ,....... :J ,- "." \0 I - ~ ':i'..J -, r; ." I~ 00 p; 1E Cla: .!l!:;:I a: UU /7 . {~I.':\ signature ,/f' pi J /-M.l<_K. Name Alan M. Black. Esa, Address 740 Hamilton Mall Allentown. PA 18101 Telephone 610-776-7402 CAPACITY: PERSONAL REPRESENTATIVE x COUNSEL FOR PERSONAL REPRESENTATIVE .. 1l1V.I~OO(H l"HI ... x '" a '" u '" a w ... ",,",on u;:~ w...U :caa U..... ..... ... '"' .... onx ww =a =x Sf ".' 'I --I ~, I:; -I - c. 1l~:~~:9(\ _fl/J.lh- COMMOt.W(Al1t1 Of 'Itm~U"'AHIA o(P~MIMW' 01 luvwut D(P! ~80bOl H,,-!III_~'U~G,,~A 11128 ObOl OICIOlUl~ HAMl IIA~'. '1.~1 AM) -'oll(lllll 1t/lllAII INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) i lOR DAtlS 01 DIATH AnlR 12131 IVI CHICK HIRl " A SPOUSAL ' . I POVIRIY CRIDIlIS ClAIMID ' , IIU NUMBIR _ I 1'1'1r.-Onrl'13 1- I I 2 5'l'plnm,,'al Rn'''" ["j Aa Futuro Inl('fosl Compromilo (for dalel 01 dealh alter 11.11.81) Decedent Died Te'lale [~ 7 Decedenl Mainlainod a living Trull (Anach copy of Will) (Allach copy 01 Tru,l) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTEl(lO" NAMf lIJ,an ~1. B1ack,~_!;.cL- lUfPHON[ NUMIlR ~ ,01 437-44.5.5 COUNTY CODE YEAR NUMBER Muller, Arthur R. ~~'~li~~~i~'~.~'~n r;'~)~(;~'/'1 (, r~ j'r.';';' 7 . ".,~'/;'\:::"~'~'"""'.."'" "to.." ."" ...." j'"c,., ''''''''",u..'' [it 1. Original Relurn [J A, limiled hlale ~6 I.lICIOltll !lCO,,"Pllll ....Ooll~!l 95 Eqe Drive Carlisle, P~ 17013-7(,21 CO""'( Cumncrl and ..Ou,"' Of""'" I'" ",,,"""0"" .-..---------.-- I ! J, Romaindor Relurn (IOf doles of dealh prior 1012.13.82) federal Ellol" To,; Relurn Required D{J 5 1 _B, T 0101 Number 01 Safe DOpolit BolIO' .,., (aMPlE I( MAltING AODIlU!l 740 Hamilton Mall Al1ontown, PA 18101 "___~_______ _....' ___ ________n ____._.___~~._n___~____m_______'____~_. ----~--'~.._--- -- -----,--------- --.-----..--- ------'- x a ;= :5 " ... 0:: '"' U w '" I. R.a1 E"a.. (5th.d,l. AI 2, 5Iat~' and Bond. (5thed,ln BI 3. Clo,e1y Held Stoc~IPorlnenhip Inlere,1 ISchedule q 4, Mortgage, and NoIllS Receivable (Schedule 0) S. Cosh, Bank Depo,its & Miscellaneous Personal Properly (Sth.d,le EI b. Jointly Owned Property ISchedule F) 7, lran"...15th.d,le 0) 15thed,l. l) 8. Tolol Gran An"" (Iotollines 1.71 9, Funeral Expen,es, Admini,lrative Co\l\. Miscellaneou, Expen,es (Schedule H) 10. Debh, Mortgage liobililie" lie", (Schedule II 11. Total Deductions (Iclollin'" 9 & 10) 12. Ne! Value of eslole (line 8 minUl line 11) 13, Charitable and Governmental Bequesls (Schedule J) U, Net Value Subjecllo To", (line 12 minus line 13) 15. Spousal Tronsf." (lor dole' 01 death oher 6.30.9A) See Instruction, for Applicable Percentoge on Revene Side. (Include values Itom Schedule K or Schedule M.) 16. Amount 01 line 1A to. able 01 6% role llnclude values from Schedule K or Schedule M.) 17. Amounl of line 1A la.able at 15% role (Include value, from Schedulo K or Schedule M.l 18. Principelto. due {Add tOIt from lines 15, 16 and 17.1 19. Credih Spoulol Poverty Crodil Prior Pay men" -0- I ~ )21;205~-50 I I -------' (J 1_____.15, 590.00-- ---' (4) -0- (5) 4.72,R5L ~t, -0- -~----------~-_. _..1! 4,,319 ,_6 .?__ ( 61 (7) ';23,%9.4(, x a ;= '"' ... " ... :E a U >< '" ... + (B I (ql 12,698.,54, (101 ,_,__ 4,923.11, 17,621.(,5 _.~-----,-_.- 606,347.81 -0- ('06,347",81'-- (II) (121 (lJI (141 (151 _.___..___x. = (16) 606,347,81 36,380.87 . ,06 = (171 ,,' ,15 = (I B) DilCounl InlerOll +, (lql (20) 20, If line 19 i, greoler than line 18, enler the difference on lino 20. Thi, is Ihe OVERPAYMENT. Ii1 0.11II rn,..I.1 ...I.'j.I'."". ,.l.llI.utIlI:.' .',Itrr.r: 1r.'I.'j.ll...1'I.U.I.101. .11 .1 1211 (21A) 121BI 36,380,87 If line 18 i, greeler Ihan line 19, enler the difference on line 21. Thil il Ihe TAX DUE. A. Enler the inleresl on lhe balance due on lino 21 A. B. Enler the tolol 01 line 21 and 21A on line 'lIB. Thi, i, Ihe BALANCE DUE. Make Checle Payable to: Reg!"., 0' WI~.I,,__~_g_!nl_ _~_,.,_,____n__ __u_. __~_~.___u 2\. >- >" BE SURE TO ANSWER ALL QUeSTIONS ON REve'isE-sIOfAN-o-t"O.REC'H-ECKMATH -<--.;c-- .-.--.-...--.-,- ~~d"r ponohiel 01 porjury. I declare Iholl ho...o e...nminod thil ~IUfn. including accompanying lChedule, and ,Ialemen". and 10 ,,'\(' be\' al my lnowledg" and belief, Ill' true, cartee! and (omplelt' I declare !hol 011 real ellolc ha' bN!n reporled at !fuc marle' value Dt'c1orolion of pff!parrr o!hl'f thon Ihe personal ,eprelenlali...n i, baled on 011 informalion 01 ,which P'"pofcr ho,ony \..nowle~gt? ~~i~~P~:'(:;j2~:::LZ:0:"';"i:;:;;~'~';~~"lIsh1ey Drivor h1UryS Station, PlI 1R0511 'O~Jlt(~? ., ~A.1U.( 01 rl(PAIII OT...r~ l"M, I" 1':o!hIAT'.t "'1l;J.I~" [)f,~! , 1('1.UOo".111J1 COMMONWEAlTti OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE "C-2" PARTNERSHIP INTEREST REPORT ESTATE OF , fi[fNm~8ER- 1 f)C)(i-OOAf)3 Muller, Arthur R, ~-- --' ..- - -~-,---'----"-"'~~'- I. N IP" hi I'rudentiill-Ililche/WIS Hc.1lty ame 0 o. .ners p -n-T- /lSSOCliltCS/ 1~.I', I Add,," c/o V~IS Heil1ty Pilrtner's HIlln West Dryn Milwr ChiciI<1o, tJ, (,0(,31 Fodorol!. D. Numbor 3 (,- 324 (] 0 A 3 (AI por Form 1065) Dale BUline" Commenced Business Activily 2, Clanificatlon of Partnership: DGo.orol lZlUmi'od DOlhor Docodo.t wo. 0 Limi ted partner. If decedent was a limited partner, provide initial investment S 3. % Of OWNERSHIP SALARY BALANCE Of CAPITAL ACCOUNT PARTNER'S NAMES % Of INCOME ~ Arthur R. Muller ---..- 8. C. o. A. E,timated ValuIl of decedent's inter.": S -0- 5. Amount and type of partnership indebt.dne" to decedent at dale of death: S 6. Was Ihere life InsuranCQ payable, upon the death of decedent. to ,he partnership! DVeI Q9No If YO" COlh Surrondor Voluo: S Nol procood. payable: S Owner of Policy: 7. Was there a wrinen partnership agreem.nl in eHect 01 the time of the decedenl's dealh! DYes [{jNo If YeI, anach copy of ogrllment. 8. Did the partnership hove an interest in any other partnerships or corporation! DVes ~No If yes, report the nec."ary Information on a separate sheet, Including Sthedule "C.l" or "C.2" for each inlerest. 9 Old the dec.d.nt's interest in the partn.rship change in the year before death if the date of death was on or oher 12/13/82 or if death occurred prior to 12/13/02 in Ih 10.' two yoo,,' DVe. IZlNo If Yel, explain: TO. Wo. the docedonl rololod 10 any of the olhor portno,,' DYe. ~No If yes, explain: 11. Wo. the portnollhip dillolvod or Iiquidoled okor decedo.". deo,h' DVe. lZINo If yes, report alllhe relaled Information, including copies of the Soles Agreement and/or Settlement Shee!. 12. Wo. tho decedonl"llock lold' DYe. r:9No 11 yes, provide 0 copy of the agreement of 501e, elc. 13. Pleas. submit the following information: A. A delailed descriplion showing the melhod of computalion utilized in the valuation of the decedent's interest. B. Complete copies of financial statements or complete copies ohhe federal Tax Returns (form 1065) for the year of dealh and A preceding years, C. If the Company owned Real Eslate, furnish a list showing the complete address/es and estimated fair Marht Value". 11 Real E510te Appraisals have been secured, please aNach copies. 14, ALL OTHER INFORMATION RELA TIVETO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULD ACCOMPANV THIS SCHEDULE. UVUOII" lJ'll ~:~.9_ ~ SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Ploalo Prin' or !yp.~ FILE NUMBER 1996-00893 COMMONWEAUH Of PENNSYlVANIA INHllltANCllAX I(JUIN IlSlDlNT DlClDlNT ESTATE OF Muller, Arthur R, IAII property Iolntly..owMd with the Right of SurvivorshIp mutt be dllclo..d on Schedule FI ITEM DESCRIPTION NUMBER VALUE AT DATE OF DEATH 1. Farmers Trust Checkinq Acct. ~1267396 2, Miscellaneous Household Furnishinos 3. Cumberland Crossings Retirement Community-Refund 4. Jewelry 5. Clothing and Personal effects 6. Ruth V. Muller Trust - see attached 7, Claims against ~IFI Investments Corp" Round Hill Securities, Inc. and Henry Judy for securities law violations. 3,222,87 1,fi70.00 121,275,r)0 1,681.00 10r),OO 344,905.44 Amount lIndotonulnod TOTAL (AlIa onlor an lino 5. R_~"rilulnllnnl S'\ 7~,'. B~.4 , ,_ ~,_,_ ,_'__ --~,~--+----" ..-,.. --_.~ -----,--,_._--^._~-- (AMoch additional BY," )I ".. sheels if mar. spoce is n..dect l SCHEDULE E CASH. BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY 6. Ruth V. Muller, Trust - 929.45 shares of Cowen Standy Reserve Fund @$1.00 929.45 - 68,232.22 shares of Kemper Cash Reserve @$l. 00 68,232.22 - 2146.86 shares of George Putnam Fund of Boston @$16,61 35,659.34 - 3111.578 shares of Putnam Growth & Income CI-B @$18,OO 56,008.40 - 5310.233 shares of Putnam Voyager Fund CI-B @$16,53 87,778.15 - 2251.215 shares of u.s. Gov't Income Trust CI-B @$12,70 28,590.43 - 3280.661 shares of Putnam Income Fund CI-B @$6.93 22,734.98 - 3632.671 shares of Putnam Equity Income Fund CI-B @$12.38 44.972.47 Total Trust Value 344,905.44 1l'o'"I1I1_I'''' tt~ COMMOUW[AllH Of '(NN~nV^U1A IUIlUIIAHC[ lAX Rl1URH R[SIO[NT D(C(OEN' SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCelLANEOUS EXPENSES EST~TE OF ITEM NUMBER Pl.a.. Print or TVPo rii.iNUMOER L 1996-00893 Muller, Arthur R, DESCRIPTION 1. A. Fun.ral Exp.n.... Ewing Brothers Funeral Home, Carlisle, r>A 1. B, Admlnl,'ra!iv. co.ts: 2, 3. 4. C, 1. 2. 3. , 4. 5. 6. 7. e. Personol Representativo Commissions Saciol S.curity Numb.r of P.rsonal R.pr...ntolivo: Year Commissions paid 184 38 - 1890 Allorn.yFee. - Black, McCarthy, Anewalt & Alpert, P.C, (Estimated) Family Exemption Cloimont Addr... 01 Claimont al deced.n". death Slr..1 Addr... R.lation.hip City Sial. Zip Cod. Probot. F... - Cumerland County Register of Nills MI.cellan.ou. Exp.n.... Georges' Flowers - Altar Vases TOTAL (Also .nl.r on linG 9, R.capilulation) (II mora 'pac. I. n..ded, in..rt additional .h..ts al .ame .ize,) AMOUNT 1,260,00 9,560,94 1,500,00 314,00 63,60 S 12,698.54 ~~ t ~ \l: \\ .' m:tate hel'ein disposed of, or ilny part thereof, or on ilny bequest or devise contained in this my LiH:t will (which term wherevCl." used herein shall include any Codicil hereto), be paid out of my rosiduary estate und shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property incl uded in my estate for such tax purposes. (2) All such taxes in respect to any property or interests in property included in my gross estate under Sections 2035, 2036, 2037, 2038, 2039, 2040, 2041, 2042, and 2044 of the Internal Revenue Code shall be charged against and paid by the recipient or beneficiary of such property or interest in property or from the property or interest in the property, provided, however: (a) there shall be no apportionment against any donee or recipient of any such property or interest in property which is a qualified charity under Section 2055 and the property or interest in property was allowed in my federal estate tax proceedings as a charitable deduction; (b) there shall be no apportionment against my wife, if she is a donee or recipient of any such property or interest in property and the property or interest in property was allowed in my federal estate tax proceedings as a marital deduction under IRe Section 2056. The amount of the tax to be charged against such donee or recipient shall be determined by multiplying a fraction (the numerator of which shall be the federal estate tax value of the property to be apportioned as finally determined in my federal estate tax proceedings and the denominator of which shall be the total value of my taxable estate for such federal estate tax purposes) times the net amount of such taxes payable by my estate after the application of all credits against such taxes. ITEM IV I give and bequeath all of 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 of fire, burglary, property damage, and other insurance on or in connection with the use of this property, as follows: (1) I may leave written' memoranda disposing of certain personal property. Any such item of tangible personal property shall pass according to the terms of such memoranda in existence at the time of my death. If no such written memoranda are found or identified by my PERSONAL REPRESENTATIVE within ninety (90) days after my PERSONAL REPRESENTATIVE'S qualification, it shall be conclusively presumed that there are no such memoranda and any subsequent discovered memoranda shall be ineffective. Any property given and devised to a beneficiary who is not living at the time of my death and for whom no effective alternate provision has been made shall pass according to the provisions of the following Page 2 of the will of ARTHUR R, MULLER . ~~ t ~ '. par"aqrilph, and not /llln:uant to ilny i1nti-lap:lo ntiltllto, (2) In default 01 such memoranda, 01" to tho extent nueh memoranda do not completely or offectively dilipose of such property, I give and bequeath the relit of my personal and household effects of every kind to my wife, HU'l'It V. MULLEH, if she shall survive me. If she 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 said 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, 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 centrol 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, ITEM V 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 successor Trustees under that certain Trust Agreement between myself as Settlor and mys~~~ustee executed prior to the execution of this Will on, , 1994. The Trustee shall add the property bequea e and devised by this Item to the corpus of the above described Trust and shall hold, administer and distribute said property in accordance with the provisions of the said Trust Agreement, including any amendments thereto made before my death. ITEM VI I hereby nominate, constitute and appoint as PERSONAL REPRESENTATIVE of this my Last Will and Testament, my wife, RUTH V. MULLER, and direet that she serve without bond. In the event my wife is unable or unwilling to serve as PERSONAL REPRESENTATIVE, I hereby nominate, constitute, and appoint BARBARA H. SIEGEL, and direct that slhe shall serve without bond. In the event BARBARA H. SIEGEr. is unable or unwilling to serve as PERSONAL REPRESENTATIVE, I hereby nominate, constitute, and appoint ARTHUR R. MULLER, JR., and direct that s/he shall serve without bond. Except as otherwise provided herein, if RUTH V. MULLER or any successors as herein defined should fail to qualify as Personal Representatives or as Trustees hereunder, or for any reason should Page 3 of the will of ARTHUR R. HULLER . ~~ ~ GOilno to ilGt In I1I1<:h o:ilpilG I ty, tho ::UGGC!.;sor or suusti tute Pornonill lleproHentllti vo 01' ')','u::toc nha11 he some othm" bank or trust company qual! f i od to do 1)(1:: i notH; in the State of my domicile at the time of my death, whi ch :awcem;or or Huuati tute Personal Ilepresentati ve or 'l'ruutoe ahll] 1 be dm;ignllted in a written instrument filed with the court having jurindiction over the prouate of my estate and signed uy Hll'l'1I V. HUJ.J.lm or if she fails to act, by the Court having jurisdiction over the estate. ITEM VII Whenever the word "PEIlSONAL REPRESENTATIVE" or any modifying or substituted pronoun therefor is used in this my Will, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the PERSONAL REPRESENTATIVE named herein and to any successor or substitute PERSONAL REPRESENTATIVE acting hereunder, and such successor or substitute PERSONAL REPRESENTATIVE shall possess all the rights, powers and duties, authority and responsibility conferred upon the PERSONAL REPRESENTATIVE originally named herein. ITEM VIII For its services as PERSONAL REPRESENTATIVE, my individual PERSONAL REPRESENTATIVE shall receive the amount provided by law, If a corporate PERSONAL REPRESENTATIVE shall serve, it shall receive for its services an amount which shall be determined by its Standard Fee Schedule in effect and applicable at the time of the performance of such services. If no such schedule shall be in effect at that time, it shall be entitled to reasonable compensation for the services rendered, ITEM IX By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to PERSONAL REPRESENTATIVES generally, my PERSONAL REPRESENTATIVE is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or in kind or partly in each without regard to the income tax basis of such asset, and in general, to exercise all Page 4 of the will of ARTHUR R. HULLER ~~ ~ ~ ~ /" . 01 the powen: in tllL) milllil<)omant oJ my Entato which any Indivlduill could exercilw I n tho managomont of :d mil ar pro(lOl'ty owned in I tn own right, upon l;uch tormli and cond I ti ons llli to my PEllSONA). HEPHESENTA'l'lVE may llOem best, lInd to execute lInd deli ver lIny and all instrumonts and to do all acts which my PEHSONAL HEPm~SEN'l'A'),IVE may doom propor or necessary to carry out tho purposos of this my Will, without boing limitod in any way by tho spocific grants of power made, and without tho necessity of a court ordor. ITEM X I give to my Personal Hepresentative full discretion to join with my wife or hor Porsonal Roprosentative in the execution and filing of joint income tax returns, to consent for federal gift tax purposes to having gifts made by my wife or by me considered as having been made one-half by mo and one-half by my wife and to pay as part of my debts so much of the income and gift tax or taxes assessed as my estate, in the opinion of my Personal Representative, becomes legally liable to pay and, except as otherwise provided herein, to make or consent to any or all elections and to exercise any or all options which may be available under the terms of applicable tax laws. ITEM XI If any share or property hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-One (21) years of age or if any real property shall be devised to a person who has not attained the age of Twenty-One (21) years of age at the time of my death, then such share or property shall immediately vest in such beneficiary, but notwithstanding the provisions herein, my PERSONAL REPRESENTATIVE acting as Trustee shall retain possession of such share or property in Trust for such beneficiary until such beneficiary attains the age of Twenty-One (21), using so much of the net income and principal of such share or property as my PERSONAL REPRESENTATIVE deems necessary to provide for the proper support, medical care, and education of such beneficiary, taking into consideration to the extent my PERSONAL REPRESENTATIVE deems advisable any other income or resources of such beneficiary or his or her parents known to my PERSONAL REPRESENTATIVE. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's share of property shall be paid over, distributed and conveyed to such beneficiary upon attaining age Twenty-One (21), or if he or she shall sooner die, to his or her personal representatives or administrators. Whenever my PERSONAL REPRESENTATIVE determines it appropriate to pay any money for the benefit of a beneficiary for whom a Trust is created hereunder, then such amounts shall be paid out by my PERSONAL REPRESENTATIVE in such of the following ways as my PERSONAL REPRESENTATIVE deems best: (1) directly to such beneficiary; (2) to the legally Page 5 of the will of ARTHUR R. MULLER ~~ t ~ ~ appointed quardian of Guch beneficial"Y; (3) to nome re)ativo or friend for the care, support and education of Duch beneficiary; (4) by my PEllSONAL IlBPIlBSBN'J'NJ'IVI, uGing such amounts directly for such benef iciary' scare, support and education, My PEIlSONAL IlEPIlESBNTNI'l VE as trustee shall have wi th respect to each share or property so retained all the powers and discretion conferred upon it as PEIlSONAL IlBPIlESEN'I'NJ'IVE. ITEM XII My PERSONAL REPRESENTATIVE shall have absolute discretion, but shall not be required, 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. In determining the 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 federal estate tax deductions or as federal income tax deductions and shall have the discretion to file a joint income tax return with my spouse. ITEM XIII If it becomes necessary for a representative of my estate to qualify in any jurisdiction other than the State of my domicile at the time of my death, then to the extent that I may legally do so, I hereby nominate, constitute and appoint my PERSONAL REPRESENTATIVE named in this Will as my representative in such jurisdiction and direct that such PERSONAL REPRESENTATIVE shall serve without bond. If for any reason my PERSONAL REPRESENTATIVE is unable or unwilling to serve as such representative or cannot qualify as such representative, then I hereby appoint my PERSONAL REPRESENTATIVE named herein to designate (to the extent that it may legally do so) a person or a corporation to serve as my representative and request that such person or corporation shall serve without bond. Any representative named as provided herein (to the extent that it may legally do so) shall have in such jurisdiction all the powers and duties conferred or imposed on my PERSONAL REPRESENTATIVE by the provisions of this will. ITEM XIV For purposes of this my Will, "children" mean the lawful blood descendants in the first degree of the parent designated, issue" and "descendants" mean the lawful blood descendants in any degree Page (; of the will of ARTHUR R. HULLER , ~~ I~ '~ f of the i1nCeBtor den i qna tod; p.'ov i ded, howevOl', that if a pernon han been adopted, that flen,on shil] 1 be com:idered a child of such adopting parent and such adopted chi Id and his issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption and ancestor of the adopting parent or ei ther of the adopting parents, 'J'he terms "child", "children", "issue", "descendant" and "descendants" or those terms preceded by the terms "living" or "then liVing" shall include lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. ITEM XV As used herein, the words "gross estate", "adjusted gross estate", "taxable estate", "unified credit", "state death tax credit", "maximum marital deduction", "marital deduction", "pass", "qualified terminable interest", "qualified terminable interest property", and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned 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. ITEM XVI I hereby refrain from exerclslng any power of appointment that I may have at the time of my death. ITEM XVII If any beneficiary, with the exception of my said wife, and I should die under such circumstances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary predeceased me. ITEM XVIII 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 said beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my PERSONAL REPRESENTATIVE or Trustee, be liable for, or subject to, the debts, contracts, Obligations, liabilities or torts of any beneficiary. Page 7 of the will of ARTHUR R. KULLER . ' 1, AR'l'lIUR R. HyJt/"m, the 'I'm;~r~~my name to this instrumont this ___~ day of C ' 1994, and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my Last Will and that I sign it willingly (or willingly direct another to sign for me), that I execute it as my free and voluntary act for the purposes therein expressed, and that I am eighteen (18) years of age or older, f sound mind, and under no constraint or undue influence. if!i7~ ,~ We, tt'C.O'\"..,"L--:::JL<,)~~~ and /?"{;J",,,,...J3. )}J/eIA the witnesses, sign our names to this instrument, being first duly sworn, and do hereby declare to the undersigned authority that the Testator signs and executes this instrument as his Last Will and that he signs it willingly, (or willingly directs another to sign for him), and that each of us, in the presence and hearing of the Testator hereby signs this Will as witness to the Testator's signing, and that to the best of our knowledge the Testator is eighteen (18) years of age 01 er, of sound ind, and under no constraint or undue inf ence STATE OF SOUTH CAROLINA ) ) COUNTY OF BEAUFORT ) PROBATE SUbscribed, sworn to and acknowledged before me by ARTHUR R. ~. ';!l<-""stat~ and sUbsorib~.... ....r~fore me by ~ ....., L~unll ^ ;;;'i;..t.:~Ic..~~. witnesses, t is '/'/ day of :, 1994, ~L,~gL(SEAL) Notary Public of South carolina My commission Expires: october 5. 1997 llaA\WILL5\I'Qlnt(lVR.1JUt Page 8 of the Will of ARTlIUR R. MULLER . ( 'l'HUS'l' AGlm~EN'I' This Agreement made this ~ day of ~~ , 1994, between ARnlUR R. HULLID~, hereinafter referred to as the Settlor and ARnlUR R. HULLIm, hereinafter referred to as the Settlor- Trustee. ARTICLE I FAMII,Y DEClARATION As of the sigining of this Trust Agreement, the Settlor is married to RUTH V. HULLIm (hereinafter referred to as Settlor's wife), and the Settlor has four (4) living children, namely BARABARA H. SIEGEL, CAROL H. D'AMICO, ARTHUR R. HULLIm, JR. and SUSAN H. CALAHAN. ARTICLE II TRUSTEE SUCCESSION IF SETT1~R DIES OR BECOHES INCAPACITATED ( If the Settlor-Trustee dies or is adjudicated to be incompetent or in the event that the Settlor-Trustee is not adjudicated incompetent, but by reason of illness or mental or physical disability is, in the opinion of RUTH V. HULLER, unable to properly handle the Settlor's own affairs, then and in that event the Trustee named below shall immediately become the Trustee under this Trust Agreement. The Settlor names RUTH V. HULLER as the Successor Trustee. Third parties may rely on an affidavit by the Trustee named above stating that the Successor Trustee is now acting as Trustee hereunder. ARTICLE III DESCRIPTION OF PROPERTY TRANSFERRED The Settlor has paid over, assigned, granted, conveyed, transferred and delivered, and by this Agreement does hereby pay over, assign, grant, convey, transfer and deliver unto the Trustee the property described in Schedule A, annexed hereto and made a part hereof, and has caused or will cause the Trustee to be designated as beneficiary of those life insurance policies described in Schedule B, annexed hereto and made a part hereof. These insurance policies, and any other insurance policies that may be delivered to the Trustee hereunder or under which the Trustee may be designated as beneficiary, the proceeds of all such policies - 1 - ~ ( boin') payab10 to tho 'I'rustoo, and lIny other 1J1'0pm'ty that may bo recoivod or which has boon rocoivod by tho Trustoe hereunder, as invested and reinvested (hereinafter referred to as the "'rrust Estate"), shall be held, administered and distributed by the Trusteo as hereinafter set forth. ARTICLE IV SETTLOR'S RIGHTS UNDER I.IFE INSURANCE POI.ICIES During the Settlor's life, the settlor shall have all rights under any life insurance policies payable to the Trustee, inclUding the right to change the beneficiary, to receive any dividends or other earnings of such policies without accountability therefor to the Trustee or any beneficiary hereunder, and may assign any policies to any lender, inclUding the Trustee, as security for any loan to the Settlor or any other person; and the Trustee shall have no responsibility with respect to any policies, for the payment of premiums or otherwise, except to hold any policies received by the Trustee in safekeeping and to deliver them upon the Settlor's written request and upon the payment to the Trustee of reasonable compensation for services. The rights of any assignee of any policy shall be superior to the rights of the Trustee, If any policy is surrendered or if the beneficiary of any policy is changed, this Trust shall be revoked with respect to such policy. However, no revocation of the Trust with respect to any policy, whether '. pursuant to the provisions of the preceding sentence or otherwise, shall be effective unless the surrender or change in beneficiary of the policy is accepted by the insurance company. Upon the death of the insured under any policy held by or known to, and payable to, the Trustee, or upon the occurrence of some event prior to the death of the Settlor that matures any such policy, the Trustee, in its discretion, either may collect the net proceeds and hold them as part of the principal of the Trust Estate, or may exercise any optional method of settlement available to it, and the Trustee shall deliver any policies on the Settlor's life held by it and payable to any other beneficiaries as those beneficiaries may direct. Payment to, and the receipt of, the Trustee shall be a full discharge of the liability of any insurance company, which need not take notice of this agreement or see to the application of any payment, The Trustee need not engage in Ii tigation to enforce payment of any policy without indemnification satisfactory to it for any resulting expenses. - 2 - fIJIt AU'l'lCI.E V ( l'lli&'ISlIDl5....fl>lUit:'l.l'I.OH AND St:l".rLQlt~,:i SPO\Jl;il:; DUHING Sh'T'l'I.OH'S r.IEt:'l'lHl:; Tho Trustee shall hold, manage, invest and reinvest tho Trust Estate (if any requires such management and investment) and shall collect the income, if any, therefrom and shall dispose of the net income and principal as follows: (1) During the lifetime of the Settlor, the Trustee shall pay to or apply for the benefit of the Settlor all the net income from this Trust. (2) During the lifetime of the Settlor, the Trustee may pay to or apply for the benefit of the Settlor such sums from the principal of this Trust as in its sole discretion shall be necessary or advisable from time to time for the medical care, comfortable maintenance and welfare of the Settlor, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor known to the Trustee, (3) The Settlor may at any time during his lifetime and from time to time, withdraw all or any part of the principal of this Trust, free of trust, by delivering an instrument in writing duly signed by him to the Trustee, describing the property or portion thereof desired to be withdrawn. Upon receipt of such instrument, \ the Trustee shall thereupon convey and deliver to the Settlor, free of trust, the property described in such instrument. (4) In the event that the Settlor is adjudicated to be incompetent, then and in that event the Successor Trustee may during the Settlor's lifetime, in addition to the payments of income and principal for the benef it of the Settlor, pay to or apply fo~ the benefit of the Settlor's wife, RUTH V. HULLER, such sums from the net income and from the principal of this Trust as in its sole discretion it shall determine to be necessary or advisable from time to time for the medical care, comfortable maintenance and welfare of the Settlor's said wife taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor's said wife known to the Trustee. ARTICLE VI SETTLOR' S RIGHTS TO AMEND. CHANGE OR REVOKE TIlE TRUST AGREEMENT The Settlor may, by signed instruments delivered to the Trustee during the settlor's life: (1) withdraw property from this - 3 - p1 ( 'l'rutit in any amount and at any time upon 'JIving reilsonilu1e notice in wri ti ng to the 'l'rutitee; (2) add other property to the 'I'rust; (3) change the beneficiaries, their respective shareti and the plan of distribution; (4) amend this Trust Agreement in any other respect; (5) revoke this Trust in its entirety or any provision therein; provided, however, the duties or responsibilities of the Trustee shall not be enlarged without the Trustee's consent nor without satisfactory adjustment of the Trustee's compensation. ARTICLE VII ( DISCRETIONARY PROVISIONS FOR TRUSTEE TO DEAL WITH SETTLOR'S ESTATE AND MAKE PAYMENT OF DEBTS AND TAXES After the Settlor's death, the Trustee, if in its discretion it deems it advisable, may pay all or any part of the Settlor's funeral expenses, legally enforceable claims against the Settlor or his estate, reasonable expenses of administration of his estate, any allowances by court order to those dependent upon the Settlor, any estate, inheritance, succession, death or similar taxes payable by reason of the Settlor's death, together with any interest thereon or other additions thereto, without reimbursement from the Settlor's PERSONAL REPRESENTATIVE or administrator, from any beneficiary of insurance upon the Settlor's life, or from any other person. All such payments, except of interest, shall be charged generally against the principal of the Trust Estate includable in the Settlor's estate for Federal estate tax purposes and any interest so paid shall be charged generally against the income thereof, provided, however, any such payments of estate, inheritance, succession, death or similar taxes shall be charged against the principal constituting Trust B and any interest so paid shall be charged against the income thereof. The Trustee may make such payments directly or may pay over the amounts thereof to the PERSONAL REPRESENTATIVE or administrator of the Settlor's estate. Written statements by the PERSONAL REPRESENTATIVE or administrator of such sums due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of the Trustee and the Trustee shall be under no duty to see to the application of any such payments. The Trustee shall pay over to the PERSONAL REPRESENTATIVE of the Settlor's estate all obligations of the united States Government held hereunder which may be redeemed at par in payment of federal estate taxes, ARTICLE VIII CREATION OF TRUST B AND SHARE A Upon the death of the Settlor, the Trustee shall divide the Trust Estate (Which shall include any property which may be added - 4 - ~ from the ~ettlor's general estate) au tollowu: (1) If the Settlor is survived by his wife, HU'I'JI V. Hlll.l.Im, the 'l'rustee shall divide the 'l'rust Estate into 'l'wo (2) separate shares, hereinafter designated as Share "A" and Trust "U", Share A shall be composed of cash, securities or other property of the Trust Estate (undiminished by any estate, inheritance, succession, death or similar taxes) having a value equal to the maximum marital deduction as finally determined in the Settlor's federal estate tax proceedings, less the aggregate amount of marital deductions, if any, allowed for such estate tax purposes by reason of property or interests in property passing or which have passed to the Settlor's said wife otherwise than pursuant to the provisions of this Article; provided, however, the amount for Share A hereunder shall be reduced by the amount, if any, needed to increase the Settlor's 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 not result in a federal estate tax being imposed on the Settlor's estate, The term "maximum marital deduction" shall not be construed as a direction by the Settlor 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. The Trustee shall have the sole discretion to select the assets which shall constitute Share A, In no event, however, shall there be included in this Share A any asset or the proceeds of any asset which will not qualify for the federal estate tax marital deduction, and this Share A shall be reduced to the extent that it cannot be created with such qualifying assets. The Trustee shall value any asset selected by the Trustee for distribution in kind as a part of Share A hereunder at the value of such asset at the date of distribution to Share A of such asset. Share A shall be paid over and distributed to the Settlor's said wife free of trust. Trust B shall be the balance of the Trust Estate after the assets have been selected for Share A. (2) If the Settlor's wife, RU'l'JI V. HULLER, him, Trust B shall be the entire Trust Estate. administered as hereinafter set forth, shall not survive Trust B shall be ARTICLE IX TRUST U Trust B shall be held, administered and distributed as - 5 - ~ ( follows: (1) commencing with the date of Settlol"6 death, the'l'ru6tee shall pay to or apply for the benefit of the Settlor's said wife until distribution pursuant to Paragraph (3) all of the net income from Trust B in convenient installments as the 'frustee in its sole discretion shall determine primarily for the medical care, comfortable maintenance, and education of the Settlor's said wife, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor's said wife known to the Trustee. ( (2) prior to division into shares pursuant to Paragraph (3), the Trustee may pay to or apply for the benefit of the Settlor's said wife such sums from the principal of Trust B in such shares and proportions 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 the settlor's said wife, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the settlor's said wife known to the Trustee. (3) Upon the death of the survivor of the Settlor's wife and the settlor, the Trustee shall distribute the sum of Five Thousand and 00/100 ($5,000.00) Dollars to each of the Settlor's grandchildren namely, REBECCA SIEGEL, FREDERICK W. SIEGEL, JR., ARTHUR R. HULLER, III, and SCOTT C. HULLER, if they shall survive me. After distribution of those sums the Trustee shall divide this Trust as then constituted into equal separate shares so as to provide One (1) share for each then living child of the Settlor and One (1) share for each deceased child of the Settlor who shall leave issue then living. Each share for a living child of the Settlor shall be distributed to such child. Each share for a deceased child who shall leave issue then living, shall be distributed per stirpes to such issue. (4) At such time or in such event as this Trust Agreement makes no provision for the payment of the then remaining trust property, one-half (1/2) of such trust property shall be distributed to the persons who would take, in the proportions they would take, from my estate if I were then to die intestate the owner of such property, according to the laws of the State of South carolina then in force and effect, and the remaining one-half (1/2) of such trust property shall be distributed to the persons who would take, in the proportions they would take, from my wife's estate if he were then to die intestate the owner of such property, according to the laws of the State of South carolina then in force and effect. - 6 - p ...n'l'ICI.E x ( ~RUSTHH, SUCCBSSION The Trustee shall be subject to the following: (1) Individual 'rrustee succcssion. If any individual successor trustee should fail to qualify as trustec hereunder, or for any reason should cease to act in such capacity, the successor or substitute Trustee shall be the next person willing to serve from the list below in the order named: (i) (ii ) (iii ) RUTH V. HULLER BARBARA H. SIEGEL ARTHUR R. HULLER, JR. If none of the above named individuals are willing or able to serve, then the remaining successor individual trustee or trustees shall continue to serve without a successor and, if all individual trustees are unable or unwilling to serve, then a majority of the adult beneficiaries shall designate in a written instrument filed with the Court having jurisdiction over this Trust, a successor or substitute corporate trustee which shall be a bank or trust company qualified to do business in the state of the Settlor's domicile and such corporate trustee shall be the sole trustee of this trust. ( ARTICLE XI DEFINITION OF TRUSTEE Whenever the word "Trustee" or any modifying or substituted pronoun therefor is used in this Trust, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Trustee named herein and to any successor or substitute Trustee acting hereunder, and such successor or substitute Trustee shall possess all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLE XII SETTING THE TRUSTEE'S FEE SCHEDUI,E If a corporate Trustee shall serve it shall receive an amount which shall be determined by its Standard Fee Schedule in effect and applicable at the time of the performance of such services. If no such schedule shall be in effect at that time, it shall be entitled to reasonable compensation for the services rendered. - 7 - ftJA AIl'l'ICl.E XIII ( EQ}'lEH 01' 'l'IIE 'l'IlUS'l'~1:: The Trustee is authorized in its absolute discretion with respect to any property, roal or personal, at any time held undor any provision of this Trust and without authorization by any court and in addition to any other rights, powers, authority and privileges granted by any other provision of this Trust or by statute or general rules of law: (1) To retain in the form received any property or undivided interests in property donated to, or otherwise acquired as a part of the Trust Estate, including residential property and shares of the 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 said property represents a large percentage of the total property of the Trust Estate or even the entirety thereof, (2) To invest and reinvest all or any part of 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, real estate or any interest in real estate whether or not productive 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 the Trustee, insurance contracts on the life of any beneficiary or annuity contracts for any beneficiary, without being limited by any statute or rule of law concerning investments by fiduciaries. ( (3) To sell or dispose of or grant options to purchase any property, real or personal, constituting a part of the Trust Estate, for cash or upon credit, to exchange any property of the Trust Estate for other property, at such times and upon such terms 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 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 the Trust Estate in cash and uninvested for such period or periods of time as it may deem advisable, without liability for any loss in income by reason thereof. - 8 - PI1 (6) To sell or exercise stock subscL'i ption or conversion ( rights, (.,) '1'0 refrain from voting or to vote shares of stock owned by 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 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 the Trust Estate, and to deposit such stock or other securities under any plan of reorganization or with any protective committee and to delegate to such committee discretionary power with relation thereof, 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 the 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 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 the Trustee. (10) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renew 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 location 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 consideLation. (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 the Settlor at the Settlor's death and to do any and all things deemed needful or appropriate by the 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. t., 0;, - 9 - j)}J1 ( (14) To collect, receive, and receipt for rents, issues, profits, and income of the Trust Estate, (15) To insure the assets of the Trust Estate against damage or loss and the 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 the Trust Estate as the Trustee shall deem best. (18) To employ and compensate agents, accountants, investments advisors, brokers, attorneys-in-fact, attorneys-at- law, tax specialists, realtors, and other assistants and advisors deemed by the Trustee needful for the proper administration of the Trust Estate, and to do so without liability for any neglect, omission, misconduct, or default of any such agent or professional representative provided he was selected and retained with reasonable care. (19) To determine, irrespective of statute or rule of law, what shall be fairly and equitably charged or credited to income and what to principal notwithstanding any determination by the courts or by any custom or statute, and whether or not to establish depreciation reserves. (20) To hold and retain the principal of 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 the Trustee's books of account: and to allocate to each share or part of share its proportionate part of all receipts and expenses; provide, 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 the Trust Estate (inCluding the satisfaction of any pecuniary distribution) without regard to the income tax basis of any specific property allocated to any beneficiary and to value and appraise any asset and to distribute such asset in kind at its appraised value. (22) In general, to exercise all powers in the management of the Trust Estate which any individual could exercise in his own right, upon such terms and conditions as it may deem best, and to ( - 10 - gpr do all acts which it may deem necessary or propor to curry out the purposes of this Trust, (23) To purchase property, real or personal, from the Settlor's general estate upon such terms and conditions as to price and terms of payment as the Settlor's PERSONAL REPRESENTATIVE or administrator and the Trustee shall agree, to hold the property so purchased in the Trust although it may not qualify as an authorized trust investment except for this provision, and to dispose of such property as and when the Trustee shall deem advisable. The fact that the Settlor's PERSONAL REPRESENTATIVE or administrator and the Trustee are the same shall in no way affect the validity of this provision. (24) To lend funds to the settlor's general estate upon such terms and conditions as to interest rates, maturities, and security as the Settlor's PERSONAL REPRESENTATIVE or administrator and the Trustee shall agree, the fact that they may be the same in no way affecting the validity of this provision. (25) To receive property bequeathed, devised or donated to the Trustee by the Settlor or any other person; to receive the proceeds of any insurance policy which names the Trustee as beneficiary; to execute all necessary receipts and releases to personal representatives, donors, insurance companies and other parties adding property to the Trust Estate. ( (25) To permit any beneficiary or beneficiaries to occupy rent free any residence constituting a part of the assets of a trust for such beneficiary or beneficiaries and to pay the real estate taxes thereon, expenses of maintaining said residence in suitable repair and condition and hazard insurance premiums on said residence. ARTICLE XIV MARITAL DEDUCTION SAVINGS ClAUSE It is expressly provided that the grant of rights, powers, privileges and authority to the Trustee in connection with the imposition of duties upon said Trustee by any provision of this Trust 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 established in Share A hereof. It is expressly provided that the Trustee shall not in the exercise of its discretion make any determination inconsistent with the foregoing intention. - 11 - P( ( Alt'l'ICI.H XV TRUSTEE fOR BENEFICIARY UNDER AGE ~~HNTY-FIV~ If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-five (25) years, then such share shall immediately vest in such beneficiary, but not withstanding the provisions herein, the Trustee shall retain possession of such share in trust for such beneficiary until such beneficiary attains the age of Twenty-five (25), using so much of the net income and principal of such share as the Trustee deems necessary to provide for the proper support, medical care, and education of such beneficiary, taking into consideration to the extent the Trustee deems advisable any other income or resources of such beneficiary or his or her parents known to the Trustee. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's share shall be paid over and distributed to such beneficiary upon attaining age Twenty-five (25), or if he or she shall sooner die, to his or her personal representatives or administrators. The Trustee shall have with respect to each share so retained all the powers and discretions had with respect to the trusts created herein generally. ARTICLE XVI RESIGNATION OF TRUSTEE The Trustee may resign this trusteeship during the Settlor's lifetime by giving the Settlor Thirty (30) days notice in writing delivered to the Settlor in person or mailed to the Settlor's last known address, the resignation to become effective as hereinafter provided. Upon receipt of such notice, the Settlor shall appoint a successor Trustee which may be a bank or trust company qualified to do business in the state of the Settlor'b domicile. upon the failure of the Settlor to appoint a successor Trustee who accepts the trust within Thirty (30) days from the time notice was deli vered in person or mailed to the Settlor, the Trustee may resign to the court having jurisdiction over this trust, which court may, if it deems advisable, accept the resignation and appoint a successor Trustee which may be a bank or trust company qualified to do business in the state of the Settlor's domicile. Upon the appointment of and acceptance by the successor Trustee, the original Trustee shall pay over, deliver, assign, transfer or convey to such successor Trustee the trust property and make a full and proper accounting to the Settlor, whereupon its resignation shall become effective, The substitute or successor Trustee upon acceptance of this Trust and the trust property shall succeed to and possess all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. - 12 - ft~ c ( ARTICLE XVII SUBSTITUTION OF TRUSTEE The Settlor during the Settlor's lifetime may name a substitute or successor Trustee which may be a bank or trust company qualified to do business in the Settlor's domicile by delivery to the Trustee herein a notice naming the successor or substitute Trustee and indicating an intent to replace the Trustee named herein. Upon receipt of such notice, the Trustee named herein shall pay over, deliver, assign, transfer or convey to such substitute or successor Trustee (which accepts the appointment as trustee), the trust property and make a full and proper accounting to the settlor, whereupon the Trustee named herein shall be discharged and have no further responsibility under this Trust Agreement. Upon the failure of the Trustee to make such conveyance, the Settlor may apply to the court having jurisdiction of this Trust and such court may compel the conveyance by the Trustee. The substitute or successor Trustee upon acceptance of this Trust and the trust property shall succeed to and possess all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLB XVUI DISTRIBUTION OF TRUST If at any time any trust created hereunder has a fair market value as determined by the Trustee of Fifteen Thousand ($15,000.00) Dollars or less, the Trustee shall 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, the 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 XIX DEFINITION OF CIIII.DREN For the purposes of this Trust, "children" means the lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his issue shall be considered as issue of the adopting parent or parents and of - 13 - flP( ( anyone who is by blood or adoption and ancestor of the adopting parent or either of the adopting parents. The terms "chi ld", "children", "issue", "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the fh'st degree of the parent designated even though such descendant is born after the death of such parent. ARTICLE XX DEFINITION OF WORDS RELATING TO TilE INTERNAl. REVENUE CODE As used herein, the words "gross estate", "adjusted gross estate", "taxable estate", "unified credit", "state death tax credit", "maximum marital deduction", "marital deduction", "pass", "qualified terminable interest", "qualified terminable interest property", and any other word or words which trom the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to the Settlor's 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 the Settlor's death. ( ARTICLE XXI SIMULTANEOUS DEATHS If any beneficiary and the Settlor should die under such circumstances as would make it doubtful whether the beneficiary or the Settlor died first, then it shall be conclusively presumed for the purposes of this Trust that the beneficiary predeceased the Settlor; provided, however, that if the Settlor's wife shall die with the Settlor as aforesaid, the Settlor directs that the Settlor's wife shall be conclusively presumed to have survived the Settlor. ARTICLE XXII PAYMENT OF FUNERAL EXPENSES AND EXPENSES OF LAST ILLNESS OF INCOME BENEFICIARY On the death of any person entitled to income or support from any Trust hereunder, the Trustee shall be authorized to pay the funeral expenses and the expenses of the last illness of such person from the corpus of the Trust from which such person was entitled to income or support. - 14 - 1tJt1 . .. . t . . ( SCHEDULE A U~der Trust Agreement Dated:~ljI , 1994. Ten ($10.00) Dollars in cash <. APPROVED: ~-I)- ~,/Ji- Jfv ARTHUR R. MULLER, Settl r W-' d;d;)~ ~4' I/J~ ARTHUR R. MULLER, TrUst e ~' (. ' ..... - 17 - < .,.-.-"-.-",.---..;, " .. .. . ( :;CHEDULE B fffiI/?; , 1994. Under Trust Agreement Dated: ( .. HUU&R. set~r ~ A:~~~ ) ARTHUR R. ER, stee- UA\'I'IUITI\WfIun..... c -. - 18 - ".l<i<j:j<<<. ~ ltrl'l ~ L.r"J w" L; _~. II-i; L~ ll,~. " t1.. l"- ~,j . t/' I'" ':-, 11/ Iw.. .'.::".:~:::~:~ ....._' ... ...I , I," f.' - \: ,; :OJ <t " ~ '. . "~ p, I :i -..--,/' . rA (/) (/) c- - or' <t \ ..:;, ...I 0- I 0 ,...J bi tJl Ul P 0 :I: l ~ I- et CO P M 0 M - U~~ " U. Ul:><":r4 l'- HE-<po Cl ..1501- JI H Ulr4 "'0 IT" -UtJl .0 I>< Ul": JI '" oOPP- ,.W p:~gtJl LJl :r ~P1~U; U1 Ul~PH H~OP1 a. Cl U..: ~8r4u u a: ~ <( ;; W .J 5 z ~ ~ \II <( :;: ... 0( g '<'l 1; a. IL )- ':. z o:t~~ ~ l- 4: I- et a: :I. z -' <( 0 '1 U ;!. ~ U ~ i. u :s CD .c . ~ , ,\ ) '.r \ ~.. .r . , r . ) ." .1 . ,< - . . r ~ . ~ J. ~ '.\ t l . . . ~ ," , .., 'v;l ,I 1 't'" \. -. 't:':' . ~, .' " --.~ r-"- ~ --:",:..:M-. _ _ , , . -.-.,;' 6-/31~ /3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES INtllRIlANC[ f.. DIVISION OEPI. laottDl llAAAISIURC, Pi I/lla'ObOI NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ALAN M BLACK 740 HAMIL TON AllENTOWN ESQ MALL PA 18101 11-03-97 MULLER 10-26-96 21 96-0893 CUMBERLAND 101 A"ount R.~ltt.d (~ ~l;J. Il,.lh' II "'111.1" ARTHUR R j MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ifili=i5'4"i"EX-AFP-iiiii=9:ri'Nor-icEuoF-YtiHERii'ANcE-YAx-iipiiiiA"isEHENi'-;-AL'LowAiicE-oli----------_mm DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MULLER ARTHUR R FILE NO, 21 96-0893 ACN 101 DATE 11-03-97 TAX RETURN WAS: I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..I est.t. (Schedule A) 2. Stocks and Bonds (Schedule 8) 3. Clos.ly Hald stock/Partnership lntar..t (Schedul. C) 4. Hartg.ga./Nota. Racelvable (Schedule DJ S. Cash/Sank Daposlts/Hisc. P.rsonal Property (Schedule EJ 6. Jointly Owned Property (Schedule f) 7. Tranlfa,. (Schedule OJ 8. Total Assat. APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Fun.ral Expanses/Ada. Costs/Hisc. Expanse. (Schedule H) 10. Dabts/Hortgaga Liabilities/Llans (Schedula I) 11. Total Daductions 12. Nat Valua of Tax Raturn 13. Charitabla/Govarnnantal Baquasts; Non-elactad 9113 Trusts 14. Net Valua of Estata Subjact to Tax NOTE: TAX CREDITS: PAYHENT DATE 06-26-97 RECEIPT NUHBER AA211473 DISCOUNT 10) INTEREST/PEN PAID C-I .00 111 121 131 (4) 151 1&1 171 191 110) I CHANCED .00 21.205,50 15.590.00 .00 472.854.31 .00 114,319.65 181 12.698.54 4.923...ll. Ill) 1121 113) 1141 (Schedula J) .00 X .00= 606.347.81 X .06= .00x.15= 118) AHDUNT PAID 36.380,87 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN, TOTAL DUE NOTE: To in sura propar credit to your account, subnit tha uppar portion of this forn with your tax paynent. 623.969,46 17.6'1 61; 606.347.81 .00 606,347.81 will .00 36,380.87 .00 36.380.87 36.380.87 .00 ,00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST, ( IF TOTAL DUE IS LESS TNAN '1, NO PAYHENT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREOn" ICR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FDRH FOR INSTRUCTIONS. I If an assessment was issued previOUSly, lines 14. 15 and/or 16. 17 and 18 reflect figures that include the total of ~ returns assessed to date, ASSESSMENT OF TAX: 15. Anount of line 14 at Spousal rata liS) 16. Anount of line 14 taxable at lineal/Clas. A rata 116) 17. Anount of lina 14 taxabla at Collataral/Cla.s 8 rata 117) 18. Principal Tax Dua RESERVATIONI E.t.t.. of d.c.d.nt. dying an or b.far. D.c..b.r lZ, 198Z -- If any future Int.r..t In the ..t.l. I. tr.n.f.rr.d In pa.....lan or .nja1..nt 10 CI... I (call.t.r.l) b.n.flcl.rl.. of th. d.c.d.nt .ft.r th. ..plrallan of any ..tal. far IIf. or far y.ar., Ih. ':'oaaanwuUh h.r.by ..I'~.,,1y r...r".. th. right 10 appr.I.. and ....... Iran.f.r Inh.rltanc. T.... el tho lawful Cia.. I !'"JUllt.r.l) r.l. an.,.. luch future Inl.rut, PURPOSE OF HOTlCEa To ful'lll the raqulr..anl. a' S.cllan 21~O Q' the Inh.rllllnc. and l.t.te 'a. Acl, Acl 21 of 1995, (lZ P.S. S.cllan 91~OJ. PAYHEHT I Delich Iha lap parllan of Ihl. Hallce and .ub_.t wllh your p.y..nt 10 the R.gl.l.r 0' WII uH.ke chack or aon.y ard.r p.yabl. 101 REG1:TER or MILLS, AGttlT -t.d an th. r."lr.e .lde. REFUND ((R)a A r.'und 0' . I.. cr.dll, which wa. nol r.qua.lad an Ih. T.. R.lurn, a.y b. r.qua.lad by ca.pl.llng an -Appllc.llon 'or R.fund of P.nnnl"anl. Inh.rltann and E.I.t. h.- (REY-UUI. AppllnllDf'1 er. a"aUabla .t 'he Office of tha R.glll.r of Will., ~ny of th. Z1 Pevanue DI.lrlcl Dfflc.., or by calling the .peclal 2~-haur an.w.rlng ur"lce nuIIb.r. far Ian. ard.rlngl In P.M.ylvanl. l-aOO-J6Z-Z0S0, oullld. P.nnnlyanla end within lacel Harrl.burg ar.~ fl111 7al.a09~, TOO' (111) llZ-ZZSZ (H..rlng I.p.lr.d Onlyl. OIJECTlONS: Any party In Inl.rut not salhfl.d wit.. Iha appr"lls...nt, .lIawance or dllall,)..,"c. a' d.ductlon., or ........nl a' I.. (Including dl'counl or Inl.r..11 .. .hown an thll Hallc. ~.t abj.ct within .I.ty (.0) d.y. of r.c.lpl of this Hollce bYI ..wrltl.n pral..1 10 Iho PA D.p.rl..nl 01 Reyonu., Ba.rd of Appeal.. D.pl. ZaIOZI, Harrl.burg, PA -.alactlon 10 h.ye Ihe .att.r d.l.ralned .t audit 0' Ih. .ccount 0' Ih. p.r.on.1 r.pr...nt.llv.. _..PP..I 10 Iha Orphan.' Courl. I11za-1OZ1, OR OR AD"IH ISTRATlVE CORRECTlONSa Faclual .rror. dl.cov.r.d on thl. ........nt .hould be .ddr....d In wrlllng 10: PA Dep.rl..nl of A.y.nu., Bur.au of Indlyldu.1 T...., ATTHI Pa.1 A.......nl Royl.w Unll, D.pt. Z10601, Harrl.burg, PA 111ZI-0601 Phone (711) 111-6505. S.. page 5 0' Ihe bookl.1 -In.lructlon. for Inherll.nc. T.. R.lurn for. R..ld.nl D.c.d.nt- (REY-1501) for an ..planallon of .dalnl.tr.llv.ly corr.cl.bl. .rror.. DISCOUNT I I' .,..y 10. due I. p.ld wllhln thr.. IS) calondar .onlh. .fl.r Ih. d.c.d.nt.. d..lh, . fly. porcenl (5~) dl.count 0' Iha I.. p.ld I. .llo..ad. PENALTY I The IS~ I.. .-na.ly non-pertlclp.llon p.nally I. coapulad on Iha tol.1 of lhe I.. and Inl.r.'1 .......d. and not p.ld b.fora Janulry 18. 1996. Ih. flr.t day afl.r Ih. .nd of the I.. a.na.ly p.rlod. 'hi. non~partlclp.tlon p.n.lly I. .pp..I.bl. In Ih. .a.. .ann.r .nd In Ih. Ih. .... tl.a p.rlOd a. you would .ppe.1 tha tax and Inl.r..t Ih.1 hi' ba.n .......d .. Indlc.l.d on Ihl. nollc.. IHTEAESTr Inl.r..t I. ch.rg.d b.glnnlng with 'Ir.1 day 0' d.llnqu.ncy, or nln. 19) .onth. and on. (I) day fro. Ih. date of d.alh. 10 Ihe d.'. 0' pay..nt. T.... which b.ca.. d.llnquanl bafor. Janu.ry t. 191Z b..r Inl.r..t .1 Iho rei. of .1. (6X) p.rc.nl par annua c.lculalad .1 . dally r.l. of ,GOOI6~. All I.... which b.c... d.llnqu.nl on and .fl.r Janu.ry 1, 191Z will b.ar Inl.r..1 al a r.'. which will v.ry fro. c.l.nd.r y.ar 10 c.l.ndar y..r wllh Ih.1 rll. announcad by Ih. PA D.p.rl.ant of R.y.nu., 'h. appllc.bla In'.r..1 r.I.. 'or 19ftZ Ihrough 1991 .r.1 '!!!! Inlar..1 A.le Dally Inl.rut raclor !!!! Inl.r..1 Aal. Dally Inl.r..t rille lor 1982 20X .000Stla I'll .~ ,OOOlU I,U In .OOOUI I9IS-I991 llX .000301 19a' llX .000301 1992 n .0002'" 1'8S UX .GOGH6 1993-199'- 1~ .000192 1986 lOX .00021" 1995,-1991 n .GOO2'" ulnl.rut Is cnlculal.d .. lollow'l INTEREST = BALANCE OF TAX UNPAIO X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Holle. It.u.d .ft.r lhe I.. b.co... dellnquenl will rafl.cl an Inl.r..t calculellon 10 flflaan (15) day. bayond lhe dal. 0' lhe ........nt. If p.~t I. .ad. efl.r lhe Inl.r.'1 coaput.llon d.le .hown on lhe Hotlc., addltlonel Inl.rul .....1 tM cnlcul.l.d. /.I}' 13fl- 11 /3 c. *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT ....1"'11."'".". BUREAU OF INDIVIDUAL TAXES UO'UHlANCE lAIC DIVISION DlPl. 280t.0. HARRISBURG, PA 17118-060t ALAN M BLACK ESQ 740 HAMILTON MALL ALLENTOWN PA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-24-1998 MULLER 10-26-1996 21 96-0893 CUMBERLAND 101 ARTHUR 18101 r Allount R..itted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Insure proper credit to your account, sub_it the upper portion of this fora with your tax pay.ent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ Rifv=isiij-E3f-AFji-[oii=97i------.-.-iiiHERi-iANc:E-YA-i-RE:CoRii-AOJiUSYifENY--..----------------------------- ESTATE OF MULLER ARTHUR R FILE NO. 21 96-0893 ACN 101 DATE 06-24-1998 ADMINISTRATIVE CORRECTION ADJOSTHENT BASED ON: VALUE OF ESTATE: 1, Rool Est.to ISchedulo A) 2. Stocks ond Bonds ISch.dulo B) 3. Closely Held stock/Partnership Interest (Schedule CJ 4. HortgageslNot., Receivable (Schedule OJ S. Ca&h/Bank Deposits/Hisc. Personal Property (Schedule EJ 6. Jointly Ownod Propody ISchodulo F) 7. Transfers (Schedule G) 8. Total Asset. DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expens8s/Adalnistretlve Costsl Hhcellaneous Expenses (Schedule HJ Dobts/Hortgogo Liabilitios/Liens ISchodule I) Total Deductions ...t Value of Tex R.turn Charitable/Governeental Bequests; Non.elected 9113 Trusts Net Velue of Estate Subject to Tax 11) (2) (3) (4) IS) (6) (7) .00 21.205.50 15,590.00 .00 127 ,948.87 .00 114,319.65 (B) 279,064,02 10. 11. 12. 13. 14. TAX: 15. A.ount of line 14 at Spousel rate 16. Amount of line 14 taxable at Lineal/Class A rat. 17. Aoount of Line 14 to.oble .t Colleterol/Cless B rote 18. Principal Tax Due TAX CREDITS: PAYHEHT DATE (9) 110) 12,698,54 4 ,923.11 Ill) (12) (13) 114) 17 ,621. 65 261,442.37 .00 261, 442.37 (Schedule J J lIS) 116) 117) .OOX,OO= 261,442.37X.06= .00X.15= 118) .00 15.686.54 .00 15,686.55 RECEIPT HUHBER DISCDUNT l+) INTEREST/PEN PAID 1-) AHOUNT PAID 06-26-1997 06-23-1998 AA211473 REFUND .00 .00 36,380.87 20,694.32- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 15 686.55 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE I IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED, FDR CALCULATIDN OF ADDITIDNAL INTEREST, IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FDRH FOR INSTRUCTIONS,) R ~. -.: ::'< '0 N :H.:... ~ N u .,. Cl.. '.J ,. .~~) 0\ I I'} ..... ~ o 7~ ,'j Ci.n .;;:J t;O ~ 3i '" ala: :; a: uu MAKE CHECK PAYABLE AND REMIT PAYMENT TO: R.glst.r 01 WlUs Cumb.rland County Courthou.. Carlisi.. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ -REV~M7EX(~~1)PC------NOTreEOFrNHE~TANCETAXAPPRA~EMENT~AUOWANCEOR----------------. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FILE NO. 21S6.o6S3 ACN 501 TAX RETURN WAS: (0) ACCEPTED AS FILED ( 181 ) CHANGED RESERVATION CONCERNING FUTURE INTEREST. SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: LITIGATION RETURN 1. Real Estate (Schedule A) 2. Stocks and 60ndS (Schedule 6) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortsases/Notes Receivable (Schedule D) 5, Cosh/Bonk Deposits/ Hlsc. Personal Property (Schedule E) 6, Jointly owned Property (Schedule F) 7. Transfers (Schedule G) 8. Totol Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funerol Expenses/Adm, Costs/Hlsc. Expenses (Schedule H) (9) 0.00 10. Debts/Hortsage L1abll I ties/Liens (Schedule I) (10) 0.00 11. Total Deductions (11) 0,00 12. Net Value of Tax Return (12) 172,995.49 13. Charltable/Goverrvnental 6equests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 172,995,49 NOTE: If an a.....m.nt w.. I..u.d pr.vlously, IIn.. 14, 15 andlor 16, 17 and 16 will r.f1.cl figures lhallnclud. th. tolal of AI.I. r.turns a......d to dal.. ASSESSMENT OF TAX: 1S. Amount of line 14 ot Spousal fote 16. Amount on Line 14 taxable Dt Lineal/Closs A rote 17. Amount of Line 14 taxable ot Collateral/Closs B rote 18. Principal Tox Due TAX CREDITS: PAYHENT DATE 6/9/96 , .- -{' ' ) I.) 1- ) -I. ) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION OEPT 2BOC,Ql tiARRISOURG, PA 11 I 28.(}(iO I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (. NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN 917/98 Arthur R. Mull.r 10/26198 2196'()893 Cumberland 501 ROBERT A ALBERT ESQ 740 HAMILTONI~LL .- ALLENTOWN PA '18101 Amounl Remlll.d '* .Cy.",u..,U.l71K ESTATE OF Arthur R. MuU.r DATE sn/9B SEE ATTACHED NOTICE TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE (IF TOTAL DUE IS LESS THAN '1, NO PAYHENT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU HAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) (1) (2) (3) (4) (5) (6) (7) 0.00 0,00 0.00 0.00 0.00 0.00 172,995.49 (8) (15) (16) (17) 0,00 172,995.49 0.00 X 00: X ,06 = X .15 = (18) RECEIPT NlJlBER AA270196 DISCOUNT (+) INTEREST/PEN PAID (.) 0.00 AHDUNT PAID 10,379,73 BALANCE OF UNPAID INTEREST/PENALTY AS OF 6/10/96 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. NOTE: To Inlure proper credit to your account, lubmll the upper portion 0' this 'orm wtth your lax payment. 172,995.49 0,00 10,379.73 0.00 10,379.73 10,379.73 0.00 99,99 99.99 - ~. ..... '" , ~ <. - - - - - - - - - - - - - - - - - - - - PLEASE RETURN THIS PORTION WITH YOUR PAYMENT TO THE REGISTER OF WILLS LISTED BELOW ESTATE OF MULLER ARTHUR R FILE NO/SSN 21 96-0893 COUNTY CUMBERLAND DATE OF ASSESSMENT 08-17-1998 ACN 501 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 i'; .';-. , ' r ,\ ~,. t: "i- . ) . . '.. , " .j . . . , . 1 ... '.. ~ .' it.... . .) ,. ,ao;.- ,~ " -' " J ., \' . . :,0.. '. 'i ---' "..-- -,"'Qy -1--:'" ~ - r i . --'_'_.--:--~..:Ne r- \ .. ~.~ <0 0 . " ' ',--'" ~~~~~... I " , . -, ';.'~' J '._::- . ' /\, .",\ , ,f, r.~~)L'i '::1)\ ." '- \. .-- -~..~ I'; .. -_.~. -. -----:, '~ r) u'rpo:ri'Gf\ ~:: . :.1 2 1<.. 1:0 ~ 0 7, , " - 0.. .u. * ~~,.. ' 1<" \, _0_.___ '.. "'\1= -.-,-r,>' l' ~'l t;..~., 'd':" . ... 1.1.;.1.)." McCAImlY,ANEWAl.:r & ALPERT,ur --.l ___I .' REGISTER OF WILLS CUMBERLAND COUNTY COURT HOUSE CARLISLE PA 17013 "0$ ("J~ l)' r. ,-, C;~ ," ~ ~~ "', C) (.' ex:- cO ~.h -- '.- ~,) :3 ",.. ~~. \,"C".,)\.~""':".$':".$~" 1..,I\I."\\\,,,,,oll,,llollllolIlI 0101",.1,1".111 of';- j' ".... , ' , ~\ I .~ -..-- f;' " 4' J: . ). o , . \ '{\ .1 '< . . . ~.. '~ " .;'. ;,; .' .... . .. . ~ .' ... ,~. .' ~ . J , ~' . I, ' ~! . .-_1 r~ --_'-'-'.'-__->>'1 _ _ 1. ~~. r-~' . ~ . '. .. -. ...... .' I~~ 'Ir) \: '1' " " '. ,-; t'.... . r , " , 'it ,I ~ l l- 'L . 'n , r 'J . ~ . " t /' . . I .' ,-.... ,- . J " .. " , J \ \~F . .. , .- .__.r ---~ -;'':~._~-':----:'.JIlf'' _..4V"'; .,.:... . i";'- I } 'l-- / " * COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT BUREAU OF INOIVIOUAL TAMES INtt[RItANC( tAil DIVISION Dl"PI. Z80ll0l IIARA1SlIlItG, VA 11118.0601 c .II.U.,II'" Ill.'" ROBERT A ALPERT ESQ 740 HAMILTON MALL ALLENTOWN PA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-04-1999 MUll ER 10-26-1996 21 96-0893 CUMBERLAND 501 ARTflUR 18101 1- Allount H..SUed MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO CDURT HOUSE CARLISLE, PA 17013 NOTEl To insure proper credit to your account, sub..it the upper portion of this for. with your tax pay...nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i6oj-Ex-AFP-m-:97y------iiitil-iilHERi'TANcE-TAx-sTATiHENT-i:iF-Accoiiiif"-.-iii--------------------- ESTATE OF MULLER ARTHUR R FILE NO. 21 96-0893 ACN 501 DATE 01-04-1999 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE, SNOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAM DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 12-04-1998 PRINCIPAL TAX DUE 1____"._ 10,379,73 PAYMENTS (TAX CREDITS), PAYMENT DATE 06-26-1997 RECEIPT NUMBER AA211473 DISCOUNT (+) INTEREST/PEN PAID (-) .00 10,37,9..13 ~~~ AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. 10,379,73 .00 .00 TOTAL DUE . IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST, ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED, IF TOTAL OUE IS REFLECTED AS A "CREDIT" (CR I. YOU HAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I R .00 (' ,'~., I> I \ I ~ .- , .' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHER:nANCE TAX STATEMENT OF ACCOUNT * (:..- BUREAU or INOIVIDUAL TAMES ...INIIAHer "'M DIVISIUN DlPI. taGbal IWtRISIUNG, I'A I1ll1l"DbDI l.f.lt""IUIII.'" DATE 01-04-1999 ESTATE OF MULLER ARTtlUR R DATE OF DEATH 10-26-1996 FILE NUMBER 21 96-0893 COUNTY CUMBERLAND ROBERT A ALPERT ESQ ACN 101 740 HAMILTON MALL 1- Allount R.n. t t.d ALLENTOWN PA 18101 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE. PA 17013 NOTE: To in sur. proper credit to your account, sub..it the upper portion of this for. with your tax pay..nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REY:ii.iii-Ex-AFP-iii:f:97y------...--iilH€RITAiic'E-TAX-sTATEiiEN'rOF-ACciiliN'r--iii.--------------------- ESTATE OF MULLER ARTHUR R FILE NO.21 96-0893 ACN 101 DATE 01-04-1999 THIS STATEHENT IS PROVIOEO TO AOVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE, SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE. AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT. 06-23-1998 15,686,55 PRINCIPAL TAX DUE._ PAYMENTS (TAX CREDITS). PAYMENT RECEIPT DISCOUNT (+) -- , DATE NUM8ER INTEREST/PEN PAID (-) AMOUNT PAID 06-26-1997 AA211473 .00 26,001.14 06-09-1998 AA270198 .00 10,379,73 06-23-1998 REFUND .00 20,694,32- TOTAL TAX CREDIT 15,686.55 .00 .00 .00 BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I BUREAU OF INOIVIOUAL TAMES ...INItAHCI. IAIl DIVISION Drrl. 180bOl IIAJK1ISIUNG, IIA 1111a-0,,01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT C- '* '''.111111 "'111.11' ROBERT A ALPERT ESQ 740 HAMILTON MALL ALLENTOWN PA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-0(,-1999 MULLER 10-26-1996 21 96-0893 CUMBERLAND 201 ARTltUR R 18101 F Allount Re..t tted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forI! with your tax pay...nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiE"v=i6oTEx--AFP-fii3':m----mii..--iiiitERITANc'E-i'Ax-sTiifEiiE-rii'-OF-iii:couiif--.-iiim-----m----m--- ESTATE OF MULLER ARTHUR R FILE NO.21 96-0893 ACN 201 DATE 01-04-1999 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS DF THE STATED ACN IN THE NAHED ESTATE. SHDWN BELDW IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE, AND, IF APPLICABLE, A PRDJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 04-06-1998 PRINCIPAL TAX DUE :,0 .00 PAYMENTS (TAX CREDITS), PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT f>AI 0 .- TOTAL TAX CREDIT ,00 .00 BALANCE OF TAX DUE INTEREST AND PEN, TOTAL DUE .00 .00 . IF PAID AFTER THIS DATE. SEE REVERSE SIDE FOR CALCULATIDH DF ADDITIONAL INTEREST. ( IF TDTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TDTAL DUE IS REFLECTED AS A "CREDIT" (CR.. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE DF THIS FORH FDR INSTRUCTIDNS. . . o STATUS REPORT UNDER RULE 6,12 Name of Decedent: fl.\h", I ' i. ,'II ,II. \ Date of Death: \' , 111 '.','.' I . ." "..111,. Will No, i~r'I,.t"II(\9)rj?) Admin, No, Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State~hether administration of the estate is complete: Yes-6- No 2, If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No, (if any) for the personal representative's account is: c, Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report, '7/,/1'1 Date: I" . /">rll-rJ f ~ 7 / r ' '/ (fU2",__ '. /J";:"'. ~,(I Signature ( A('Ii\l~(, P. (YI,,\\ry h Name (Please type or print) :;'Il.rll A ~\,\<, 1'1::.(", I 0:+ \ ,", ''',-" ~w.r~I". ..;. r~ \01, ~lr- ':',J.)/ Address (MAH: rmf! AM3) (- r:~ (ltlC I :<,_,1' I..J Te 1. No, Capacity: X' Personal Representative Counsel for personal representative