Loading...
HomeMy WebLinkAbout07-2935w GARY L. ROTHSCHILD, ESQUIRE PA Supreme Court I.D. # 62041 2215 Forest Hills Drive, Suite 35 Harrisburg, PA 17112 (717) 540-3510 DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant Attorney for Plaintiff IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW NO. IN DIVORCE NOTICE TO DEFEND AND CLAIM RIGHTS You have been sued in court. If you wish to defend against the claims set forth in the following pages, you must take prompt action. You are warned that if you fail to do so, the case may proceed without you and a decree of divorce or annulment may be entered against you by the court. A judgment may also be entered against you for any other claim or relief requested in these papers by the Plaintiff. You may lose money or property or other rights important to you, including custody or visitation of your children. When the ground for the divorce is indignities or irretrievable breakdown of the marriage, you may request marriage counseling. A list of marriage counselors is available in the Office of the Prothonotary at the Cumberland County Courthouse, One Courthouse Square, Carlisle, Pennsylvania, 17013. IF YOU DO NOT FILE A CLAIM FOR ALIMONY, DIVISION OF PROPERTY, LAWYER'S FEES OR EXPENSES BEFORE A DIVORCE OR ANNULMENT IS GRANTED, YOU MAY LOSE THE RIGHT TO CLAIM ANY OF THEM. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW. THIS OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER IF YOU CANNOT AFFORD TO HIRE A LAWYER, THIS OFFICE MAY BE ABLE TO PROVIDE YOU WITH INFORMATION ABOUT AGENCIES THAT MAY OFFER LEGAL SERVICES TO ELIGIBLE PERSONS AT A REDUCED FEE OR NO FEE. Lawyer Referral Service Cumberland County Bar Association 32 S. Bedford Street Carlisle, PA 17013 (717) 249-3166 r *I GARY L. ROTHSCHILD, ESQUIRE PA Supreme Court I.D. # 62041 2215 Forest Hills Drive, Suite 35 Harrisburg, PA 17112 (717) 540-3510 DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant Attorney for Plaintiff IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. C>7 - Q435 & L -Z'Fizz,,1 IN DIVORCE COMPLAINT IN DIVORCE UNDER SECTION 3301 (C) OR 3301(D) OF THE DIVORCE CODE AND NOW COMES the above named Plaintiff by his attorney, Gary L. Rothschild, Esquire, and seeks to obtain a decree in Divorce from the above named Defendant, upon the grounds hereinafter more fully set forth: COUNT I - DIVORCE 1. Plaintiff is David A. Moreland, who currently resides at 2018 Mountain Pine Drive, Mechanicsburg, Cumberland County, Pennsylvania 17050-8503, having so resided since April 2007. 2. Defendant is Suzanne K. Moreland, who currently resides at 2018 Mountain Pine Drive, Mechanicsburg, Cumberland County, Pennsylvania 17050-8503, having so resided since April 2007. 3. Plaintiff and Defendant are sui juris and have been bona fide residents in the Commonwealth for at least six months immediately previous to the filing of this Complaint. 4. The Plaintiff and Defendant were married on April 21, 1990, in Chester County, Pennsylvania. 5. The Plaintiff has been advised that counseling is available and that Plaintiff may have the right to request that the court require the parties to participate in counseling. 6. There has been no prior action for divorce or annulment between the parties. 7. The marriage is irretrievably broken. 8. The Defendant is not a member of the Armed Services of the United States or any of its allies. 9. The Plaintiff and Defendant are both citizens of the United States. 10. Plaintiff requests the court to enter a decree of divorce. WHEREFORE, the Plaintiff prays your Honorable Court to: a) enter a Decree in Divorce from the bonds of matrimony, and b) such other relief as the Court may deem equitable and just. COUNT II EQUITABLE DISTRIBUTION 11. Paragraphs one through ten are hereby incorporated by reference herein as if fully set forth. 12. Plaintiff and Defendant possess various items of personal and real marital property which are subject to equitable distribution by the Court. 13. Plaintiff requests equitable distribution of the parties' personal and real property. WHEREFORE, Plaintiff prays that Your Honorable Court: (a) Equitably divide and distribute all marital property owned by the parties; and (b) Grant such further relief as the Court may deem equitable and just. Respectfully submitted, Date: 51 Lk -7 By: Gar L. Rothschild, Esquire Supreme Court I.D. No. 62041 2215 Forest Hills Drive, Suite 35 Northwood Office Center Harrisburg, PA 17112 (717) 540-3510 Attorney for Plaintiff VERIFICATION I verify that the statements made in this Complaint are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Date David . Moreland n c-n o C7 -TI DAVID A. MORELAND, Plaintiff/Respondent V. SUZANNE K. MORELAND, Defendant/Petitioner IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2007-2935 CIVIL ACTION - LAW IN DIVORCE PETITION FOR INJUNCTIVE RELIEF AND ADVANCE OF COUNSEL FEES COSTS AND EXPENSES AND NOW, comes the Defendant, Suzanne K. Moreland, by and through her counsel, John J. Connelly, Jr., Esquire of James, Smith, Dietterick & Connelly, LLP and files this Petition as follows: I . Petitioner is Suzanne K. Moreland, Defendant in the above-captioned action, who currently resides at 2018 Mt. Pine Drive, Mechanicsburg, Pennsylvania, hereinafter referred to as the "marital residence". 2. Respondent is David A. Moreland, Plaintiff in the above-captioned action, who currently resides at 148 Cornell Drive, Millersburg, Pennsylvania. 3. The parties to this action have been married in excess of 17 years, having been married on April 21, 1990. The parties are the parents of two (2) minor children, Jane M. Moreland, born June 27, 1992 and Hanna L. Moreland, born December 23, 1993. The children reside with Petitioner at the marital residence. 4. The Respondent is the Vice-President of Sales and Marketing with Manugraph Dauphin Graphics Machine, Inc. His gross annual income is approximately $200,000.00 and he also receives an annual bonus. According to the parties' joint 2006 Federal Income Tax Return, the parties' adjusted gross income was $1,359,387.00. A copy of the parties' 2006 Federal Income Tax Return is attached hereto and incorporated herein as Exhibit "A". Since the parties' children were born, Petitioner has not worked outside of the home based on the Respondent's insistence that she stay home and be available to care for their children. Commencing in 2005, Petitioner started her own business, TriColor Farms, in which she sells horse training products. As indicated in the parties' 2006 tax return, the Petitioner has not operated her business at a profit. 6. Throughout the parties' marriage, the Respondent managed and controlled the parties' finances, to the exclusion of the Petitioner. The Respondent controlled the parties' finances to such an extent that he intimidated and threatened the Petitioner if she attempted with withdraw any monies from the parties' accounts without first obtaining his consent. 7. Since the filing of Respondent's Divorce Complaint on May 17, 2007, the Petitioner has had unfettered control of in excess of $880,000.00 in liquid cash, which does not take into consideration real estate holdings, investments or retirement benefits. 8. Recognizing the substantial cash assets of the marriage which the Respondent controls, the Petitioner has requested an advance in the amount of $50,000.00 for counsel fees, costs and expenses. The Respondent has refused to advance this amount to the Petitioner and indicated that he would provide only $15,000.00 on the condition that she respond to his offer of settlement made in June 2007, which was verbally rejected as same was grossly unreasonable. 9. Throughout the parties' marriage and the parties' divorce litigation, the Respondent's actions have made it clear that he intends to continue controlling all assets and the parties' finances, to the exclusion of the Petitioner. The Petitioner's efforts to obtain informal discovery from the Respondent have been slow with no current information provided. The Petitioner has forwarded a Request for Production of Documents to counsel for the Respondent to obtain current information. 2 10. Since the commencement of the parties' divorce, the Respondent provided the sum of $20,000.00 to the Petitioner on the condition it be deemed an advance upon equitable distribution. This amount was provided to the Petitioner on May 29, 2007. Since that time, Petitioner has utilized and exhausted this amount of money to support herself and the parties' two minor children as well as all of the carrying expenses associated with the marital residence as well as the payment of some of her counsel and expert witness fees. Other than this amount and the Respondent's payment of $2,000.00 per month in child and spousal support which became effective December 1, 2007, the Petitioner has no other financial means available to her. 11. The Petitioner believes that Respondent's refusal to provide the funds requested will cause harm to the Petitioner and prevent her from engaging in her divorce matter on a level playing field and will unfairly prejudice her in this regard. 12. Accordingly, the Petitioner requests that this Honorable Court enter an Order directly Respondent to immediately pay the amount of $50,000.00 to Petitioner which shall be considered by the Divorce Master as either an advance of equitable distribution or counsel fees, costs and expense, or a combination thereof. 13. Petitioner also requests that this Honorable Court prohibit both parties from dissipating, transferring or in any other way utilizing, withdrawing or accessing the parties' financial assets, without both parties' written consent. 14. Petitioner further requests that this Honorable Court order the Respondent to pay the counsel fees, costs and expenses incurred in connection with the instant Petition. The said fees will be presented at the time of hearing on this Petition. 15. Petitioner further requests that this Honorable Court impose any additional sanctions deemed appropriate by the Court. WHEREFORE, Petitioner respectfully requests that the Court immediately direct the Respondent to pay the sum of $50,000.00 to the Petitioner; prohibit both parties from accessing, withdrawing, transferring or dissipating the financial assets of the marriage without both parties' written consent; order the Respondent to pay for Petitioner's counsel fees, costs and expenses for this Petition; and order any additional sanctions deemed appropriate by the Court. Respectfully submitted, Dated: By: Box 650 1...?- Hershey, PA 17033-0650 JAMES, SMITH, DIETTERICK & CONNELLY,LLP J J Co elly, Jr. tto ey 1. . #15615 (717) 533-3280 Attorneys for Defendant/Petitioner 4 VERIFICATION I, Suzanne K. Moreland, verify that the statements made in the foregoing pleading are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Date: 1a- otg- D9 d- & Suzanne . Moreland EXHIBIT "A" Department of the Treasury - internal Revenue Service LEL 040 U .S. Individual Income Tax Return 2006 Label For the year Jan. 143ec. 31, 2006, or other tax year beginning (See Your first name and in" Last name Instructions B DAVID A MORELAN D on page 16.) E H a joint retum, spouse's first name and initial Last name Use the IRS L SUZANNE K MORELAND label. N Horne address (number and street). If you have a P.O. box, see page 16. Otherwise, E please print or type. R E 148 CORNELL DRIVE IRS Use Only - Do not write or staple in this , 2006, Your social security number 286-70-6584 Spouse's social security number 203-52-1141 Apt. no. You must enter Ak your SSN(s) above.,& City, town or post office, state, and ZIP code. If you have a foreign address, see page 16. Checking a box below will not Presidential change your tax or refund. Election Campaign ? Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16 ? You Spouse 1 Single 4 Head of household (with qualifying person). (See page 17.) If Filing Status 2 X Married filing jointly (even if only one had income) the qualifying person is a child but not your dependent, enter Check only 3 Married filing separately. Enter spouse's SSN above this child's name here. ? one box. and full name here. lo. 5 Qualifying widow(er) with dependent chili (see page 171 6a X Yourself. If someone can daim you as a dependent, do not check box 6a .. . Exemptions b X spoilt se ..................................... c Dependents. (2) Dependent's (3) Dependent's ( You 1 First name Last name social security number relad"hip 10 .TAMP M MnPPT.AiVn1 1)90-9q-C?01 nATTr-rvmVo If more than four dependents, see page 19. Boxes checked on 68 and 6b 2 No. of children on 6c who: {4)? rw,ryrti a Wall with you 2 `m IN Chu in a did not live with you due to divorce or separation (see page 20) r- - Dependents on se not entered above Add numbers on d Total number of ex tions claimed ............................. ... Knee above ? . Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . .... . . . . . .. STMT 1, 7 199,079. 8 a Taxable interest. Attach Schedule B if required .. . ... .... .. .. ...... . 8a 1,227. Attach Form(s) W-2 hers. Also Formis b 9 a Tax-exempt interest. Do not include on line 8a , , , , , , , , , 8b Ordinary dividends. Attach Schedule B if required ......... , .. .......... 9a 9,557. w2 0 an d 1098-8 N tax was withheld b 10 Qualified dividends (see page 23) , , , , , .. , STMT, 2, , 9b 1 052. Taxable refunds, credits, or offsets of state and local income taxes (see page 24) . . . . . AM 10 . 11 Alimony received , , , , . . . . 11 ' 12 Business income or (loss). Attach Schedule C or C-EZ ............... .. . 12 -5,071. If you did not ? a yY_2, 13 Capital gain ' or (loss). Attach Schedule D if required. If not required, check here 00- ? 13 979,228. see page 23. 14 Other gains or (losses). Attach Form 4797 . . ... .... ..... .... . .. ... 14 15 a IRA distributions , , , , , , 1 15, b Taxable amount (see page 2s) 15b 16 a Pensions and annuities . , , 16a b Taxable amount (see page 26) 16b Enclose but do 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . , .. 17 186,305. , not attach. any 18 . . Farm income or (loss). Attach Schedule F 18 payment. Also, please use 19 ...... . . ... . Unemployment compensation . . . . . . . . . . . . . . 19 Form 1040-v. 20 a Social security benefits , , , , 120a b Taxable amount (see page 27) 20b - 21 Other income. List type and amount (see page 29) .................... 21 22 Add the amounts in the far right column for lines 7 through 21. This is r total income .. ? 22 1 3 7 0 3 2 5 . Adjusted 23 Archer MSA deduction. Attach Form 8853 .. ... ....... 23 CrOSS 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ .. 24 Income 25 Health savings account deduction. Attach Form 8889 . ... . 25 26 Moving expenses. Attach Forth 3903 . .. .. . . . . . . . . 26 27 One-half of self-employment tax. Attach Schedule SE . . . ... 27 28 Self-employed SEP, SIMPLE, and qualified plans . ..... . 28 i 29 Self-employed health insurance deduction (see page 29) .... 29 8,073. . 30 Penalty on early withdrawal of savings . . . . . . . . .. . .. . 30 s 31a Alimony paid b Recipient's SSN ? 31a 32 IRA deduction (see page 31) , , , , , , , , , , , , , , , , , 32 33 Student loan interest deduction (see page 33) . . .. . ... . 33 34 Jury duty pay you gave to your employer ... . .. . ... . 34 35 Domestic production activities deduction. Attach Form 8903 ... 35 2,865. 36 Add lines 23 through 31 a and 32 through 35 . ... . ...... . . . . . . . . .. . .. 36 10.938. 37 Subtract line 36 from line 22. This is our adjusted gross income .. . . . . .. . . . .. ? 37 1,359.387. FsoAr Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80. 6n1210 6.0W RS 58076M K371 V06-5.4 BJM - 00001 Form 1040 (2ooe) Fomhlo4o(20o6) nAVTn A MORF.T•ANI-) G ST17ANNF. K MC)RFT.ANn 9RF,-7C)-rcSAA Paoe2 i r Tax 36 Amount from line 37 (adjusted gross income) . . , , .. .... . . . . ... .. . 38 1,359,387. and 39a Check You were bom before January 2, 1942, Blind. Total boxes Credits { if: le Spouse was bom before January 2, 1942, F]Blind. } checked ? 39a Standard b If your spouse itemizes on a separate return or you were a dual-status alien. see page 34 and check here ? 39b Deduction 40 Itemized deductions (from Schedule A) or your standard deduction (see (eft margin) , , , 7 3 - 40 9,593. 41 Subtract line 40 from line 38 . . . . . . . ... ........... . . . . ....... . . . 41 1,339,794. @ People d any checked any box on line 42 If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed at line 6d ' ' 2 SEE STMT 3 4,400. 39a or 39b or who can be 43 Taxable Income. Subtract line 42 from line 41. If fine 42 is more than line 41, enter -0- 43 1,335,394. claimed as a dependerrt 44 Tax (see page 36). Check if any tax is from: a F] Form(s) 8814 b 1:1 Form 4972 .... , . . 44 2 4 4 5 8 2 . see page 34. . . . 45 Alternative minimum tax (see page 39). Attach Form 6251 .................... 45 NONE • AR others: 46 Add lines 44 and 45 ... . . .. ... . . ........... . ....... . ? 46 244, 582. 47 Foreign tax credit. Attach Form 1116 if required ... .. . . . . .. 47 Single or Married filing 48 Credit for child and dependent pre expenses. Attach Form 2441 .. 48 separately, 49 Credit for the elderly or the disabled. Attach Schedule R 49 $5,150 . 50 Education credits. Attach Form 8863 ,,,,, , , , , , , , , , 50 Married filing )curtly or 51 Retirement savings contributions credit. Attach Form 8880 51 Qualifying . ... . 52 Residential energy credits. Attach Form 5695 , , , , , , , , , , 52 $10,300 53 Child tax credit page 42). Alta Form 8901 If 53 Head of 54 Credit a Form 8396 b Form 8839 c Forth 8859 54 household, $7,550 55 Otter credits: a Form 3800 b Form 8801 c Form 55 13 912. 56 Add lines 47 through 55. These are your total credits ....................... 56 13,912. 5T Subtract line 56 from line 46. If line 56 is more than line 46, enter -0- ? 57 230,670. 58 Self-employment tax. Attach Schedule SE ... ......... . . . ... . ..... ... . . 58 Other 59 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 . 59 Taxes 60 Additional tax on IRAs other qualified retirement plans, etc. Attach Form 5329 if required , , , , 60 61 Advance earned Income credit payments from Form(s) W-2, box 9 , , , , , , , , , , , , , 61 62 Household employment taxes. Attach Schedule H ... . ......... . . ........ .. 62 63 Add lines 57 throw 62. This is your total tax ? .......... ............ 63 230,670. Payments 64 Federal income tax withheld from Forms W-2 and 1099 , , , , , , , 64 3 4 0 8 6. 1` 65 2006 estimated tax payments and amount applied from 2005 return 65 54,560. if you have a 66 a Earned income credit (EIC) . .. .. ' ..... ...... 66a cc hiilld,aattach b Nontaxable combat pay election lip. 66b , Schedule EIC. 67 Excess social security and tier 1 RRTA tax withheld (see page 60) ... in 61 68 Additional child tax credit. Attach Form 8812 .......... 68 69 Amount paid with request for extension to file (see page 60) .... 69 70 Payments from: a ? Form 2439 b FIFOrn 4136 C ? Form Bees 70 71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71 60A 72 Add lines 64, 65, 66a, and 67 through 71. These are your total payment s . . ......... ? 88.706. Refund 73 If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid 73 Dired deposit? 74a Amount of line 73 you want refunded to you. If Forth 8888 is attached check here . ? Q 74a Sea page 61 ? b Routing number ?c T : Checking Savings and fa In 74b, 74c, and 74d, ? d Account number or Form 8888. 75 Amount of line 73 you want applied to your 2007 estimated tax ? 75 Amount 76 Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 , , , , ? 76 42 )2 You OWe 77 Estimated tax penalty (see page 62) 77 - Third Party Do you want to allow another person to discuss this return with the IRS (see page 63)? U Yes. Complete the following. U No Designee Designees Phone Personal identiBcaoon " ? PREPARER no pi- number (PIN) ?1 Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and they are true, correct, and complete. Declaration of preparer (other than taxpayer) ns based on all information of which preparer has any knowledge. Here Your signature Date Your occupation Daytime phone number ? page 17. Ell 1; [!npv SALESMAN es okxxup Kee ourcopY po must sign. Date ZAGEMENT for y records. Paid Date Preparers SSN or PTIN signature s Y/r 6 . Check n ?rea P 0 0 2 3 2 2 8 7 Preparer's Finm'sname(or BROWN SCHULTZ SHERIDAN FRITZ EIN 25-1644159 Use Only yaddrress and lp ?e , 210 GRAN DV I EW AVENUE Phone no.717 - 7 61- 7171 CAMP HILL PA 17011 JSn Form 1040 (2006) W2204.000 58076M K371 V06-5.4 BJM - 00001 FaR'2210 Underpayment of OMB Na. 1545-0140 Estimated Tax by Individuals, Estates, and Trusts 2006 Department of the Treasury ? See separate instructions. Attachment Intemat Revenue Service ? Attach to Form 1040,1040A. 104ONK 1040NR-EZ, or 1041. Sequence No. 06 Name(s) shown on tax return Identifying number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Do You Have To File Form 2210? Complete sines 1 through 7 below. Is line 7 less than $1,000? Yes [;;not file Form 2210. You do not owe a penalty. ?No Complete lines 8 and 9 below. Is line 6 squat to or more Yes You do not owe a penalty. Do not file Form 2210 (but than line 9? 9 box E below applies, you must file page 1 of Form 2210). ?No You may owe a penalty. Does any box in Part 11 below apply? Yes You must file Form 2210. Does box B. C, or D apply? No Yes You must figure your penalty. INO Do not file Form 2210. You are not required to figure You are not required to figure your penalty because your penalty because the IRS will figure it and send the IRS will figure it and send you a bill for any unpaid you a bill for any unpaid amount. If you want to figure amount. If you want to figure it, you may use Part 111 it, you may use Part III or Part IV as a worksheet and or Part IV as a worksheet and enter your penalty enter your penalty amount on your tax retum, but do amount on your tax return, but file only page 1 of not file Form 2210. Form 2210. Required Annual Payment (seepage 2 of the instructions) 1 Enter your 2006 tax after credits from Form 1040, line 57 (or comparable line of your retum) , , , , , 1 230,670. 2 Other taxes, including self-employment tax (see page 3 of the instructions) , . , . , , , , , , , , 2 3 Refundable credits. Enter the total of your eamed income credit, additional child tax credit, credit for federal tax paid on fuels, and health coverage tax credit , , , , , , , , , , , , , , , , , , 3 ( ) 4 Current year tax. Combine lines 1, 2, and 3. If less than $1,000, see page 3 of the instructions , , , * 4 230,670. 5 Multiply line 4 by 90% (.90) .......................... 5 207 , 6 0 3. 6 Withholding taxes. Do not include estimated tax payments. See page 3 of the instructions , , , . , . 6 34,086. 7 Subtract line 6 from line 4. If less than $1,000, you do not owe a penalty; do not file Form 2210 .. , 7 196,584. 8 Maximum required annual payment based on prior year's tax (see page 3 of the instructions) . , , , 8 121,132. 9 Required annual payment. Enter the smaller of line 5 or line 8 , , , , , , , , , , , , , , , , , , , , , , 9 121 13 2 . Next: Is line 9 more than line 6? R No. You do not owe a penalty. Do not file Form 2210 unless box E below applies. X Yes. You may owe a penalty, but do not file Form 2210 unless one or more boxes in Part It below applies. • If box B, C, or D applies, you must figure your penalty and file Form 2210. • If only box A or E (or both) applies, file only page 1 of Form 2210. You are not required to figure your penalty; the IRS will figure it and send you a bill for any unpaid amount. if you want to figure your penalty, you may use Part Ill or IV as a worksheet and enter your penalty on your tax return, but file only page 1 of Form 2210. B C D L_ 1 You request a waiver (see page 2 of the instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you are not required to figure your penalty. ? You request a waiver (see page 2 of the instructions) of part of your penalty. You must figure your penalty and waiver amount and file Form 2210. © Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized income installment method. You must figure the penalty using Schedule Aland file Form 2210. ? Your penalty is lower when figured by treating the federal income tax withheld from your wages as paid on the dates it was actually withheld, instead of in equal amounts on the payment due dates. You must figure your penalty and file Form 2210. E ? You filed or are filing a joint return for either 2005 or 2006, but not for both years, and line 8 above is smaller than line 5 above. You must file page 1 of Form 2210, but you are not required to figure your penalty (unless box B, C, or D applies). For Paperwork Reduction Act Notice, see page 7 of separate instructions. Form 2210 (loos) JSA 6X4010 3.000 58076M K371 V06-5.4 BJM - 00001 Form 2210 (loos DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Page3 Regular Method (See page 3 of the instructions if you are fllino Form 1040NR or 1040NR-EZ.) Payment Due Dates Section A - Figure Your Underpayment (a) (b) (c) (d) 4/15/06 6115106 9/15/06 1115/07 18 Required Installments. If box C in Part II applies, enter the amounts from Schedule At, line 25. Otherwise, enter 25% (.25) of line 9, Form 2210, in each column , , , , , , , , , , 18 7,279. 12,621. 6,945. 94,28-7. 19 Estimated tax paid and tax withheld (see page 3 of the instructions). For column (a) only, also enter the amount from line 19 on line 23. If line 19 is equal to or more than line 18 for all payment periods, stop here; you do not owe a penalty. Do not file Form 2210 unless you checked a box In Part n , , , , , , , , , . , 19 22.162.1 22,162. 22,162. 22,160. Complete lines 20 through 26 of one column ; before going to line 20 of the next column. 20 Enter the amount, if any, from line 26 in the previous column ............... 20 -?: ;fix= 14,883. 24,424. 39,641. 21 Add lines 19 and 20 ,,,,,, 21 37 045. 46,586. 61,801. 22 Add the amounts on lines 24 and 25 in the T'`"B~ previous column . . , , , . 22 23 Subtract line 22 from line 21. If zero or less, enter -0-. For column (a) only, enter the amount from line 19 ................. 22,162. E37, 045. 46,586. 61.801. 24 If line 23 is zero, subtract line 21 from tine 22. r Otherwise, enter -0- ..... ... , , , r24 f' 25 Underpayment. If line 18 is equal to or more than line 23, subtract One 23 from fine 18. Then go to tine 20 of the next column. Otherwise, go to line 26 .. , ? 2s 32 486. 26 Overpayment If line 23 is more than One 18, line 18 from line 23 sub to Then o 1 1 . g i l me 20 of the next column 26 14,883. 24,424. 39, 641 . .a Section B - Figure the Penalty (Complete l ines 27 through 30 of one column before going to the next colum n.) April 16, 2006 - June 30, 2006 4/15/06 6/15/06 rt t, p 27 Number of days from the date shown above Days: Days: floe 27 to the date the mount on line 25 was paid or 8/30106, whichever Is earlier 27 a 28 underpayrnent on tine 25 Number af ` (see page 4 of x days an One 27 theinstnxtims 366 X .07 ` 2 $ July 1, 2006 - April 15, 2007 6130/06 6130/06 9/15106 1/15107 c 29 Number of days from the date shown above Days: Days: Days: Days: `s fine 29 to the date the amount on line 25 was 2 paid or 4/15/07, whichever is earlier . . . . 29 STMT 4 02 30 UndwpaymaM on line 25 Number of "inserpalle lo,s) x days 3on line 29 85 x .08 1111- 30 $ $ $ $ 138. 31 Penalty. Add all amounts on lines 28 and 30 in all columns. Enter the total here and on Form 1040, line 77; Form 1040A, line 48; Form 104ONR, line 75; Form 1040NR-EZ, line 27; or Form 1041, fine 26, but do not file Form 2210 unless you checked a box in Part It , , , , , , , , , , , , , , , , , , ,, , , , , jo? 31 $ 138. 0 Form 2210 (2oo6) JSA 6X4030 3.000 58076M K371 V06-5.4 BJM - oonni Form 2240 Page 4 Schedule Al - Annualized Income Installment Method (See pages 5, 6, and 7 of the instructions.) Estates and trusts, do not use the period ending dates shown to (al trosl2?tro8 the right Instead, use the following: MINIM, 4!30106. R-3 th T T Ibl iN 2 roe 3/itroe trtro6 st3tro8 vtras er3troe v 7/31!08, and 11!30!06. Annualized Income Installments 1 Enter your adjusted gross income for each period (see instructions). (Estates and trusts, enter your taxable income without your exemption for each period.) . • • • • • • . 1 96, 063. 192 ,126. 288, 189. 1 ,359, 387. 2 Annual'ization amounts. (Estates and trusts, see instructions.) 2 4 2.4 1.5 1 3 Annualized income. Multiply line 1 by line 2 .... 3 384, 252. 461, 102. 432, 284. 1 ,359, 387. 4 Enter your Itemized deductions for the period shown In each column. N you do not itemize, enter -0- and skip to line 7. (Estates and trusts, enter -o-, skip to line 9, and enter the amount from line 3 on line 9.) . . . . . . . . . . . . . 4 8, 743. 13 612. 22, 355. 19, 593. 5 Annualization amounts . . s 4 2.4 1.5 1 6 Multiply line 4 by line 5 (see instructions if line 3 is more than $75 250) 6 34, 973. 32. 668. 33, 532. 19, 593. 7 .... .. . .... . , in each column, enter the full amount of your standard deduction from Form 1040, One 40, or Form 1040A, line 24 (Form 104ONR or 104ONR-EZ filers, enter -0-. Exception: Indian students and business apprentices, enter standard deduction from Form 1040NP, line 37, or Form 1040NR-E4 line 11.) . 7 10, 300. 10, 300. 10, 300. 10, 300. 8 Enter the larger of line 6 or line 7 ..... ,•., a 34, 973. 32, 668. 33. 532. 19, 593. 9 Subtract line 8 from line 3 ............. 9 349 279. 428 434. 398 752. 1 ,339, 794. 10 In each coltarxt, mould $3,300 by the total number of exemptions (aimed see instructions if One 3 is th $112 t t d t 875) d F more an , a es an rusts an irm . f s 104ONR 1040NR f th l i or i ers, enter e exempt on ) ....... . amount shown on your tax return 10 NON NON NON NONE 11 . Subtract line 10 from line 9••,•,•• .. . 11 349, 279. 428, 434. 398, 752. 1 ,339, 794. 12 Figure your tax on the amount on line 11 (see instructions) . 12 46, 262. 58, 135. 53, 683. 246, 122. 13 Self-employment tax from fine 34 below (complete Part 11) ... .......... ... .... . 13 14 Enter other taxes for each payment pedod (see Instructions) 14 NON NON NON NONE 15 Total tax. Add lines 12. 13, and 14 ......... 1s 46, 262. 58, 135. 53, 683. 246, 122. 16 For each period, enter the same type of credits as allowed on Fort 2210, Ones 1 and 3 (See Instructions) . • . • .. 1s 13, 912. 13, 912. 13, 912. 13, 912. 17 Subtract tine 16 from line 15. If zero or less, enter -0- 17 32, 350.1 44, 223. 39, 771. 232, 210. 16 Applicable percentage , , , , , ,, , , , ,, , , 1a 22.5% 45% 67.5% 90% 19 Multiply line 17 by lime 18 ............. L9- 7, 279.1 2 7 9. 19, 900. 26, 845. 208, 989. Complete lines 20-25 of one column before ' going to line 20 of the next column. : ?y... . 20 Enter it% total of she amounts In all previous columns on line 25 .. 20 F ?:.. 7 279. 19, 900. 2 6 845. 21 Subtract line 20 from line 19. If zero or less, enter -0- 21 7 2 7 9 . 12, 621. 6 945. 182, 144. 22 Enter 25% (.25) of line 9 on page 1 of Form 2'210 in each col unln 22 30, 283.1 30, 283. 30, 283. 30, 283. 23 Subtract line 25 of the previous column from line 24 j of that column ................. 23, 004. 40, 666. 64, 004. 24 Add lines 22 and 23 .............. 4 30 283. 53, 287. 70, 949. 94, 287. 25 Enter the smaller of line 21 or line 24 here and on Forth 2210, line 18 ? 25 7, 279. 12, 621.1 6 945. 94, 287. I l ejai.au Annualizes oelt-r-mptovmenz 1 ax(t-orm iu4u triers only) 26 Net earnings from self-employment for the period see instructions) + 26 27 Prorated social security tax limit ....... . 27 $23,550 $39,250 $62,800 $94,200 26 Enter actual wages for the period subject to social security tax or the 6.2% portion of the 7.85% railroad retirement (tier 1) tax ..... 28 29 Subtract line 28 from line 27. If zero or less, enter -0- 29 30 Annualization amounts , • • • , , , , , , , , , , 30 0.496 0.2976 0.186 0.124 31 Multiply line 30 by the smaller of line 26 or line 29 . 31 32 Annualization amounts .. , . . .. , , , . • . , 32 0.116 0.0696 0.0435 0.029 33 Multiply line 26 by line 32 . . . . ... . .. . . . 33 34 Add lines 31 and 33. Enter trere and on rune 13 above . ? 34 Font 2210 (2006) JSA 8X4040 3000 58076M K371 V06-5.4 B.TM - nnnni SCHEDULES A&B S h d l A It i d D d ti OMB No. 1545-0074 (Form 1040) c e u e - em ze e uc ons (Schedule B is on back) 2006 Depamwd Of the Treasury internal Revenue Service 99 ?Attach to Forrn 1040. ?See Instructions for Schedules A&B (Form 1040). Attachment -Sequence No. 07 Name(s) shown on Form 1040 Your social security number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Medical Caution. Do not include expenses reimbursed or paid by others. Mail and 1 Medical and dental expenses see page A-1) , , 1 1 2 4 2 . .. , , . Dental 2 E04?0, linens 388 from Form 2 1 3 5 9 3 8 7. Expenses 3 Multiply line 2 by 7.5% (.075) . . . . . .. . . .... 3 101,954. 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0 ............... . 4 NONE Taxes You 5 State and local income taxes , , , ,,,,, , , , , , , 5 15 682. Paid 6 Real estate taxes (see page A-3) . ...... ..... . 6 8 306. (See 7 Personal property taxes . .. . . .... .. ..... . 7 52 6 . page A-3.) 8 Other taxes. List type and amount ? _ - - - - - - - - - - - ----------------------------------- a 9 Add lines 5 through 8 .................. .................. 9 24,514. Interest 10 Home mortgage interest and points reported to you on Form 1098 10 12,135. . You Paid 11 Home mortgage interest not reported to you on Form 1098. If paid (See to the person from whom you bought the tome, see page A-3 page A-3.) and stow that person's name, identifying no., and address ? ----------------------------------- Note. ----------------------------------- 11 i Perso nal 12 Points not reported to you on Form 1098. See page A-4 interest is for special rules ST SEE ATEIEIVT S 12 110 , , not ... • . deductible. 13 Investment interest. Attach Form 4952 if required. (See y : page A-4.) ..... ............... 13 14 Add lines 10 throw h 13 ................. ... .......... .. ... 4 1 12,245. Gifts to 15 Gifts by cash or check. If you made any gift of $250 or Charity more, see page A-5 . . .. ....... . . . . . . . . 15 3,627. If you made a 16 Other than by cash or check. If any gift of $250 or more, gift and got a see page A-5. You must attach Form 8283 if over $500 16 1,600. benefit for it see page A-4 17 Carryover from prior year . . ... . . .... . . . .. . 17 . 18 Add lines 15 through 17 18 5.227. Casualty and Theft Losses 19 Casualty or theft loss(es). Attach Form 4684. See page A-6. .................. 19 Job Expenses 20 Unreimbursed employee expenses - job travel, union . and Certain dues, job education, etc. Attach Form 2106 or 2106-EZ j[, Miscellaneous if required. (See page A-6.) ? ........... 20 2,870. Deductions 21 Tax preparation fees . .. . ............... 21 1,220. (See 22 Other expenses - investment, safe deposit box, etc. List I ' ^ 4 page A-6.) type and amount ? ---------------------- --------------SEE STATEMENT-5 22 2,870. 23 Add lines 20 through 22 . . .. . . 23 6,960. Enter amount from Form 24 1040, line 38 ..... 2a 1 35 9 3 8 7 . , 25 Multiply line 24 by 2% (.02) . .. .. ..... . ... . 25 27 188. 26 Subtract line 25 from line 23. If line 25 is more than line 23, ent er -0- % . . . . . - 26 NONE Other 27 Other- frown list on page A-7. List type and amount ? Miscellaneous 1 Deductions ------------------------------- ----- 217 Total 28 Is Form 1040, tine 38, over $150,500 (over $75,250 if married filing separately)? Itemized ? No. Your deduction is not limited. Add the amounts in the far right column Deductions r---T for lines 4 through 27. Also, enter this amount on Form 1040, line 40. -? . . ? 28 19,593. __ U Yes. Your deduction may be limited. See page A-7 for the amount to enter. 1 T-6, 29 if you elect to itemize deductions even though they are less than your standard deduction, check here ? n SEE{ r For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule A (Form 1040) 2006 JSA OA1400 2000 58076M K371 V06-5.4 BJM - nnnni Schedules A&Ej (Form 1040) 2005 OMB No. 1545-0074 Page 2 Name(s) shown on Form 1040. Do not enter name and social security number if shown on other side. DAVID A MORELAND & SUZANNE K MORELAND 1 Your social security number 286-70-6584 Schedule B - Interest and Ordinary Dividends s"uueenncceNo. 08 Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see page B-1 and list this Interest interest first. Also, show that buyer's social security number and address ? (See page B-1 DAUPHIN GRAPHIC MACHINES, INC. 1,227. and the instructions for Form 1040, line 8a.) 1 Note. If you received a Form 1099-INT Form , 1099-01D, or substitute staternent from a brokerage firm, ' list the firm s name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1 .. _ 2 1,227. 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 _ , . , 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 8a ? 4 17,227. Note. If line 4 is over $1,500, you must complete Part Ill. Amount 5 List name of payer ? P tll ar VANGUARD PRIME MONEY MKT 7,066. Ordinary VANGUARD PRIME MONEY MKT 1,290. Dividends 500 INDEX FUND 475. (See page WINDSOR II FUND 258 instructions for ASSET ALLOCATION FUND 468. Form 1040, line 9a.) f Note. If you received a Form 1099-DRI or substitute 5 statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040, line 9a . ? 6 9,557. Note. If tine 6 is over $1,500, you must complete Part 111. You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; or (b) had Part Ill a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No Foreign 7a At any time during 2006, did you have an interest in or a signature or other authority over a financial Accounts account in a foreign country, such as a bank account, securities account, or other financial account? and Trusts See page B-2 for exceptions and filing requirements for Form TD F 90-22.1 (See b If "Yes," enter the name of the foreign country ? page B-2.) 8 During 2006, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See page B-2 X F or Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule 8 (Form 1040) 2006 JSA SA1e00 4.000 - ^^^^, 58076M K371 V06-5.4 R.T- SCHEDULE C Profit or Loss From Business (Form 1040) (Sole Proprietorship) Department of the Treasury ? Partnerships, joint ventures, etc., nxlst file Form 1065 or 1065-B. internal Revenue Service 99 ? Attach to Form 1040 1040NK or 1041. ? See Instructions for Schedule Name of proprietor A Principal business or profession, including product or service (see page C-2 of the instructions) coos Attachment Form 1040. S uence No. 0 Social security number (SSN) _/V3-3L-1141 B Enter code from pages C-9, 9, 810 C Business name. If no separate business name, leave blank. D Employer iD number (EIN), If any TRICOLOR FARMS 203-52-1141 E Business address (including suite or room no.) ? 148 _CORNELL DRIVE City, town or post office, state, and ZIP code MIL - LERSBURG---------17--0-6-1 -----------------------------____ PA F Accounting method: (1) X? Cash (2) L -1 Accrual (3) Lj Other(specify) 01 ................ G Did you "materially participate" in the operation of this business during 2006? If 'No," see page C-2 for limit on losse, , , Yes No H If you started or acquired this business during 2006, check here , , , , , , , , , , , , , , ,, , , ,,,,,, , , , , b FT 1 Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the "Statutory employee" box on that torn was checked, see page C-3 and check here . ...... . ...... .... ? ? 2 Returns and allowances ...... ..... .. . ... . .. .......... . . ............ . 3 Subtract line 2 from fine 1 ... . ...... .. .. . . . .. .......... . .... .. ....... . 4 Cost of goods sold (from line 42 on page 2) .... .. .. . ........... . . ..... . ...... . . 5 Gross profit Subtract line 4 from line 3 ...... . . ... ........... . . ..... . ....... . 6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-3) , , , , , , .. . 7 Gross Income. Add limes 5 and 8 ?? . Expenses. Enter expenses for business use of vour home aniv on line 30 _ 4,201. 5,720. -1,519. -1 q1 a 8 Advertising . ... . ...... 8 1,968. 18 Office expense . La 9 Car and truck expenses (see .... ... . .. 19 Pension and profit-sharing plans , , .. _ _ 19 page C-4) ... SyMT. 7... 9 1,015. 20 Rent or lease (see page C-5): 11 10 Commissions and fees , , , , , , , 10 a Vehicles, machinery, and equipment 208 11 Contract labor , . , b Other business property . ....... 20b (see page C-4) , . . . , . , , .. 11 21 Repairs and maintenance 21 12 Depletion , , , , , , , , , , , , , 12 ........ 22 Supplies (not included in Part III) 22 13 Depreciation and section 179 .... 23 Taxes and licenses expense deduction (not 24 Travel, meals, and entertainment included in Part 111) (see a Travel .... ... . ... ...... 24a 442. Page C-4) , , , .. . . .... 13 b Deductible meals and 14 Employee benefit programs entertainment (see page C-6) , , , . , , 24b 12. (other than on line 19) , , , , , , , 14 25 utilities , , , , , , , , , , 25 15 Insurance (other than health) .. _ . 15 ,, , ,,,, 26 Wages (less employment credits) 26 16 Interest , , , , 27 Other expenses (from line 48 on a Mortgage (paid to banks, etc.) ... 16a page 2) ... . . .... . ....... 27 115 b Other , ....... 16b . aa, '- 17 legal and professional ? services . 17 y 28 Total expenses before expenses for business use of home. Add fines 8 through 27 in columns , . , , . ... ? 28 3 5 52. . 29 Tentative profit (loss). Subtract line 28 from line 7 . . .. . . .... .. ..... . .. ..... . . .... 29 - 5 071. 30 Expenses for business use of your home. Attach Form 8829 . ... .. . ...... . . . . . . .. . .. 30 31 Net profit or (loss). Subtract line 30 from line 29. • if a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040 NR, line 13 (statutory employees, see page C-6). Estates and trusts, enter on Form 1041, line 3. 31 -5,071. • it a ioss, you must go to line 3Z. 1 32 If you have a loss, check the box that describes your investment in this activity (see page C-6). J • If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on 32a N ,vl investment is at risk. Form 104ONR, line 13 (statutory employees, see page G6). Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not e If you checked 32b, you must attach Fonn 6198. Your loss may be limited. at risk. For Paperwork Reduction Act Notice, see page C-7 of the Instructions. Schedule C (Form 1040) 2006 JSA 6X0110 2.000 4,201. 58076M K371 V06-5.4 R.TM - nnnn, Schedule C(Form 1040)2006 SUZANNE K MORELANll LV?-JL-ll?sl -yn- Cost of Goods Sold (see page C-7) 33 Method(s) used to a U Cost b U Lower of cost or market c U Other (attach explanation) value dosing inventory: 34 Was there any change in determining quantities, costs, or valuations between opening and dosing inventory? If "Yes," attach explanation . . . . . . .. . . . . . . . ......... .. . . . . ... . .. . .. . ... . ... . ? Yes FX1 No 35 Inventory at beginning of year. If different from last year's dosing inventory, attach explanation ... . .. . . , I 36 Purchases less cost of items withdrawn for personal use , , ,,, , , , , , , , , , , , , , , , , , , , , , , , 37 Cost of labor. Do not include any amounts paid to yourself ,, , ,, , , , , , , , , , , , , , , , , , , , ,, , 3,293. 38 Materials and supplies ... . . . ... . . ... ... . ... .... ... .. ........ .. . . . 39 Other costs ..... .........................SEE, STATEMENT. 8. 39 3,344. 40 Add lines 35 through 39 .. ... .... . .. . . . . . . . . .. . ... .... . .......... .. 40 6,637. _ 41 Inventory at end of year ....... . .. ..... . . ... . ... ... ... ........ .... 41 917 . 42 Cost of Weft sold Subtract Nne 41 from Nne 40. Enter the result here and on page 1, line 4 42 5,720. Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. Seethe instructions for line 13 on page C-4 to find out if you must file Form 4562. I 43 When did you place your vehicle in service for business purposes? (month, day, year) ? - - - - - - - - - - - - - - 44 Of the total number of miles you drove your vehicle during 2006, enter the number of miles you used your vehicle for --c Other a Business -------------------b Commuting (see instructions) -------------------- C 45 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . ..... ... . .. .. . . . . 0 Yes ? No 46 Was your vehicle available for personal use during off-duty hours? . . . . . . . .. .. . .... ... . . . . . .. .. . . ? Yes ? No 47 a Do you have evidence to support your deduction? ................... .................. Yes No b If "Yes," is the evidence written? .... .. . . . .. . .... ..... .. . . . . ...... . ............ 8 Yes 8 No MISCELLANEOUS --------------------------- 48 Total other Schedule C (Form 1040) 2006 SA X01201.000 58076M K371 V06-5.4 R.TM _ nnnn? SCHF.DULE D (Form 1040) Departrnerd of Ow Treasury fntamal Ravenue Service Capital Gains and Losses UMri NO.104SdK ? Attach to Form 1040 or Form 104ONR. ? See Instructions for Schedule D (Form 1040). 006 No- Use Schedule 13-1 to list additional transactions for lines 1_and S. 12 Your social security number Name(s) shown on return 7Rti-7n-FSf?d Iii-WIM-W -- &-- --..a 1 - - Acerntet UMA nno YsaAr nr I-ans tlort of property (a) Descript ion of rop (b) Date acquired (c) Date sold (d) Sates price (see page D•6 of (e) Cost or other basis (see page D-7 of (f) Gain or (toss) subtract (e) from (d) (Example: 100 Co.) (Ado., day, yr.) ) (Ado., day, yr.) the instructions the instructions) 1 2 Enter your short-term totals, if any, from Schedule D-1, , line2 ................................. 2 3 Total short-term sales price amounts. Add lines 1 and 2 in column (d) .............. . . .............. 3 4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, ... 6781 and 8824 ....... 4 , ....................................... 5 Net short-term gain or (loss) from partnerships. S corporations, estates, and trusts from . . hedule(s) K-1 S ....... 5 . ....................................... c 6 Short-term capital loss carryover. Enter the amount, if any, from line 10 of your Capital Loss ... . e D-7 of the instructions er Worksheet on a C ... . ... 6 . ................ p g arryov 7 Net short-term capital aain or (loss). Combine lines 1 through 6 in column (f) ................ 7 1 nnn Term e'a Itnl r: sine and Lnsses _ Assets Held More Than One Year - - -o - - ((a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day. yr.) (c) Date sold (Ado., day. yr.) (Co sates price (see paw D-6 of the instructions) (y Cost or other basis (see page D•7 of the instnx tlons) (b Gain or (load) Subtract (e) from (d) 8VANGUARD 500 INDEX FUN D VARIOUS 08/31/2006 15,000. 6,309. 81691. 9 Enter your long-term totals, if any, from Schedule D-1, a lin 9 9 , ... e 10 Total long-tern sales price amounts. Add lines 8 and 9 in column (d) 10 15,000. - ............................... 11 Gain from Form 4797, Part 1; long-term gain from Forms 2439 and 6252; and long-term gain or and 8824 6781 l F 4684 f 11 970,137. , , , , , , , , , , , , .. , , , , , ... , ( , rom orms oss) 12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 12 ............................ .... .. ....... ........ . STMT. 9.. e D-2 of the instructions a ain di tributions See 13 Ca ital 13 400. ................. g p p g . s 14 tong-term capital toss carryover. Enter the amount, if any, from line 15 of your Capital Loss ... . . e D-7 of the instructions a er Worksheet on Carr o 14 . ...................... p g v y 15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part I I I nn the hack . . . . . . . . . . . . . . . 15 979,228o For Paperwork Reduction Act Notice, see Form 1040 or Form 104ONR instructions. JSA er1WI 12000 c;RnIAM x4'71 V06-9 - a R Tae Schedule D (f=orm 1040) 2006 DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Schedule D (Folm 1040) 2006 page 2 Summary 16 Combine lines 7 and 15 and enter the result. If line 16 is a loss, skip lines 17 through 20, and go to line 21. If a gain, enter the gain on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 17 below .............................................. . 17 Are lines 15 and 16 both gains? ?X Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 Enter the amount, if any, from line 7 of the 280!6 Rate Gain Worksheet on page D-8 of the instructions .... ............................................ ? 19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on page D-9 of the instructions ....................................... i? 20 Are lines 18 and 19 both zero or blank? ?X Yes. Complete Form 1040 through line 43, or Form 104ONR through line 40. Then complete the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22 below. ? No. Complete Form 1040 through line 43, or Form 104ONR through line 40. Then complete the Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: • The loss on line 16 or 1 ........................ . • ($3,000), or if married filing separately, ($1,500) J Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have quailed dividends on Form 1040, line 9b, or Form 1040NR, line 10b? ? Yes Co plete Form 1040 through line 43, or Form 104ONR through line 40. Then complete the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for Form 1040 (or in the Instructions or Form 1040NR). ? No. Complete the rest of Form 1040 or Form 1040NR. Schoduk D (Form 1040) 2006 JSA 3A2020 2.000 58076M K371 V06-5.4 R-TM - ^^^"" $CHEDULE E (Form 1040) Deparuners of the Treasury Internal Revenue Service Narne(s) shown on return Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMIC9, etc.) ? Attach to Form 1040, 1040NK or Forth 1041. ? See Instructions for Schedule E OMB No. 1545.0074 2006 I Sequence No. 13 Your social security number )AVID A MORELAND & SUZANNE K MORELAND 28b-/U-bbti4 • Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use Schedule C or C-EZ (see page E-3). Report farm rental income or loss from Form 4835 on page 2, One 40. 1 list the type and location of each rental real estate property: 2 For each rental real estate property Yes No A ------ listed on line 1, did you or your family --------------------------------- --- use it during the tax year for personal A purposes for more than the greater of: B ------------------------------ a 14 days or --------------- e 10% of the total days rented at B C ----------------------------------------------- fair rental value? (See page E-3.) C Income: 3 Rents received .......... . 4 Royalties received Expenses: 5 Advertising . ... ....... . 6 Auto and travel (see page E-4) .. . 7 Cleaning and maintenance . ... . 8 Commissions . ......... . 9 Insurance ........... . 10 Legal and other professional fees . . 11 Management fees . . . ..... . 12 Mortgage interest paid to banks, etc. (see page E-4) ... ..... . 13 Other interest , , , , . ..... . 14 Repairs . . .... . ...... . 15 Supplies ...... ....... . 16 Taxes . ............. . 17 Utilities . . . . ... . ..... . 18 Other (list) ?------------- 4 5 6 7 8 9 10 ii ----------------------1 ,6 19 Add lines 5 through 18 , . , . , 19 20 Depreciation expense or depletion (see page E-4) ......... . 20 21 Total expenses. Add lines 19 and 20 21 22 Income or (loss) from rental real estate or royalty properties. Subtract line 21 from line 3 (rents) or line 4 (royalties). If the result is a (loss), see page E-5 to find out if you must file Form 6198 , 22 23 Deductible rental real estate loss. Caution. Your rental real estate loss on line 22 may be limited. See page E-5 to find out if you must fife Form 8582. Real estate professionals must complete line 23 43 on page 2 . . . . ... .. . 24 Income. Add positive amounts shown on line 22. Do not include any losses ........ . . . . . 25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter total losses here 26 Total rental real estate and royalty income or pass). Combine lines 24 and 25. Enter the result here. If Parts 11, ill, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 For Paperwork Reduction Act Notice, see page E-7 of the Instructions. JSA 6X1300 IoW Totals (Add columns A, B, and C.) 'M 12 19 t 1 26 1 Schedule E (Form 1040) 2006 58076M K371 V06-5.4 BJM - nnon' Schedule E (Form 1040) 2006 Attachment Sequence No. 13 Page 2 Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number r1T -7 7% 11.,'%I's?T 717.7 r1 r c777Ar17A71; u MnDVT,AMnl 286-70-6584 Caution. The IRS compares amounts reported on our tax return with amounts shown on Schedule(s) K-1. Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198 . See page E-1. 27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations. a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? Yes ©No If wu i answerwl "Yes" see naae E-6 before comiDletina this section. 28 (a) Name (b) Enter P for partnership; S for S CoWawn (c) Check 0 foeign partnership (d) Employer identification number (e) Check if any amount is not at risk A DAUPHIN GRAPHIC MACHINES INC. S 25-1756410 B C D Passive Income an d Loss STMT 10 Nonpassive Income and Loss (f) Passive loss allowed (attach Form 6582 If required) (g) Passive income from Schedule K-1 (h) Nonpassive loss from Schedule K-1 (1) Section 179 expense deduction from Form 4562 (1) Nonpassive Income from Schedule K-1 A 186 305. B C O 2 9a Totals I SM , ter,-= 1869305. b Totals W 30 ) and 0) of line 29a Add columns ( ...... . 30 186,305. 31 ... . ........ g and (i) of line 29b (h) Add columns (f) . .................... 31 32 ............. ...................... . , Total partnership and S corporation Income or (toss). Combine lines 30 and 31. Enter the result here and include in the total on line 41 below . . ... . ........ . . ... 32 186,305. Income or Loss From Estates and Trusts - - (b) Employer 33 (a) Name identification number A -- B Passive Income and Loss Non passive Income and Loss (c) Passive deduction or Im allowed (d) Passive Income (e) Deduction or loss (f) Other income from (attach Form 8562 If required) from Schedule K-1 from Schedule K-1 Schedule K-1 A 13 34a Totals :z tf ` x `=: b Totals F. q , : ' - z a k r .._ ' 35 Add columns (d) and (f) of line 34a 35 ........... .. ....... .... ...... 36 ......... Add columns (c) and (e) of line 34b 36 . ... . ..... . ....... .. . .. . . . .... . 37 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and ....................................... include in the total on line 41 below 37 Income or Loss From Real Estate Mort gage Investment Conduits (REMICs) - Residua l Hol der (b} Employer (c) Excess inclusion from One ? Schedules Cl {d) Taxable income (net loss) (ej income from 38 (a) Name identification number , see E_7 ( page from Schedules Q, line 1b Schedules Q, fine 3b 39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below - - - - - - - - - - - - - - - - - - 40 41 Total Income or (foss). Combine lines 26.32.37, 39, and 40. Eller the result here and an Farm 1040, tine 17, or Form 1040NK Ix1e 18 ? 41 36,305. 42 Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1 (Form - a "•' 1065), box 14, code B; Schedule K-1 (Form 1120S), box 17, code T; and 4 ` 42 Schedule K-1 (Form 1041), line 14, code F (see page E-7) ... .. estate s 43 Reconciliation for real estate professionals. If you were a real, professional (see page E-1), enter the net income or (loss) you reported r x anywhere on Form 1040 or Form 104ONR from all rental real estate activities in which you materially participated under the passive activity loss rules 43 Schedule E (Form 1040) 2006 SA x131o 1.000 58076M K371 V06-5.4 RJM - nnnn? Sales of Business Property OMB No. 1545-0184 Form 497 (Also Involuntary Conversions and Recapture Amounts©Os Under Sections 179 and 280F(b)(2)} oWaronen"A of the s see Treasury (99) b, Attach to your tax return. 10- See separate instructions. Attachment i„?„? aa,r?we Sequence No. 27 • Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other VS.- r?.•e...,ia.. - Th-ft _ a/ru:* Dmnerly l4alef IUnres Than 1 Ynar (cAA insinictions) 1i Name(s) shown on return -70- 1 Enter the gross proceeds from sales or exchanges reported to you for 2006 on Form(s) 1099-B or 1099-S (or substitute statement) that you are including on One 2, 10, or 20 (see instructions) 1 (a) Description of property (b) Date acquired (mo.. day. yr-) (c) Date sold (mo., day, yr.) (d) Gross sales price (a) Depreciation allowed or allowable since acquisition (1) Cost or other basis, plus improvements and expense of sale (9) Gain or (loss) Subtract (f) from the sum of (d) and (e) 2SEE STATEMENT 11 777 900. if any, from Form 4684, line 42 3 Gain 3 , .. ... ..... ... . . . . . 4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 4 . . . ... ... .. ..... . .. . 5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 5 .. ... . ...... .. . . . .. . . if any, from line 32, from other than casualty or theft 6 Gain 6 . .. .. . ... , , , 7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as foilows: ... .. , , , , , 7 777, 900. s (except electing large partnerships) and S corporations. Report the gain or (loss) following the Partnershi p instructions for Form 1065, Schedule K, One 10, or Form 1120S, Schedule K, line 9. Skip lines 8.9. 11, and 12 below. Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount tom line 7 on fine 11 below and skip lines 8 and 9. If fine 7 is a gain and you did not have any prior year section 1231 kisses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return and skip limes 8, 9, 11, and 12 below. 8 Nonrecaptured net section 1231 losses from prior years (see instructions) ... .. .... 8 9 Subtract One 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a kxta-term capital gain on the Schedule D filed with your return (see instructions) _ 9 Ordinary Gains and Losses(see instructions) 10 Ordinary stains and losses not included on lines 11 through 16 (include property held 1 year or less): - . . ...... . . .. ..... from tine 7 11 Loss if any 11 . . . .. . .... . ...... ... ......... , , , , , , , , , , , , , , , , , , , , , , from fine 7 or amount from line 8, if applicable if any 12 Gain 12 , , , , , , , , , . .... ...... ........ .. . .. 13 Gain, if any, from line 31 13 . . . ... . . . . ..... . . ..... . ...... . . . . .. . .. . 14 Net gain or (loss) from Form 4684, lines 34 and 41a 14 . . .. . .. .. , , , , , , , , , , , , , , , , , , , , 15 Ordinary gain from installment sales from Form 6252, line 25 or 36 , 15 , , , , , , , , , , , , , , , , , , , , , , , , , 16 Ordinary gain or (loss) from like-kind exchanges from Form 8824 , 18 , . .... .. .. . .. .. .. 17 Combine lines 10 through 16 17 . . ... ... . ........ . 18 For all except individual retums, enter the amount from One 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below: a If the loss on line 11 includes a loss from Form 4684, line 38, column (bxn), enter that part of the loss here. Enter the part of the loss from income-producing property on Schedule A (Form 1040), line 27, and the part of the line as from "Form 4797 Identif r 1040) line 22 l A F h d l S , y , . u ( o m oyee on c e e loss from property used as an emp . .. ....... . . " See instructions 18a 18a . . ..................... ...... . b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b For Paperwork Reduction Act Notice, see separate instructions. Form 4797 pow) Identifying number JSA tix2etu 1.000 58076M K371 V06-5.4 BJM - nnnn? DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Fomt 4797 (2006) Page 2 r,UM Gain From Disposition of Property Under Sections 1245,1250, 1252, 1254, and 1255 (see instructions) 19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: ( b> D? a ya r) ( 1crno) Date sow yr.) ., A B C D These columns relate to the properties on tines 19A through 19D. Pro A Property B Prop" C Property D 20 Gross sales price dote: See line 1 before completing. 20 21 Cost or other basis plus expense of sale . , . . . 21 22 Depreciation (or depletion) allowed or allowable , . 22 23 Adjusted basis. Subtract line 22 from line 21 , , , 23 24 Total gain. Subtract line 23 from line 20 24 25 H section 1245 property: a Depreciation allowed or allowable from line 22 25a b Enter the smaller of One 24 or 25a ... , . . . . 25b 26 H section 1250 property: I straight One depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291. a Additional depredation after 1975 (see instructions) 6a b Applicable percentage multiplied by the smaller of One 24 or line 26a (see instructions) . , ..... , 26b c Subtract line 26a from line 24. If residential rental property or fine 24 is not more than line 26a, skip Ines 26d and 26e 26c d Additional depredation after 1969 and before 1976 26d , , , , . e Enter the smaller of line 26c or 26d 269 , , f Section 291 amount (corporations only) , .. , . 261' Add lines 26b, 26e, and 26f 27 If section 1252 property: Skip an section if you did not dispose of farmland or if this form is being completed for a padnership (other than an electing taw partnership). a Soil, water, and land clearing expenses , , , , _ , 7a b tme 27a rnultipked by applicable percentage (see instrucwns) 27b c Enter the smaller of line 24 or 27b 27c 28 N section 1254 property: a Intangible drilling and development costs, expenditures for development of mines and other natural deposits, and mining exploration costs (see instructions) . . . . . . . 8a b Enter the smaller of line 24 or 28a ..... • . • 28b 29 11 section 1255 property: a Applicable percentage of payments excluded from income under section 126 (see instructions) 29a b Enter the smaller of line 24 or 29a see instructions 29b Summa of Part 111 Gains. Complete property columns A through D through line 29b before in to l ine 30. 30 Total gains for all properties. Add property columns A through D, line 24 . . . . . . . . . . ... . ....... .. 30 31 Add property columns A through 0, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 , , . . , . , .... 31 32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, tine 36. Enter the portion from other than casualty or theft on Form 4797, line 6 32 Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less (see instructions) (a) Section (b) Section 179 280F(b)(2) 33 Section 179 expense deduction or depredation allowable in prior years , , , , , , , , . , , . 34 Recomputed depredation (see instructions) . . . . . . . . . . . .... . ....... . . . 35 Recaoture amount Subtract line 34 from line 33. See the instructions for where to report . . . . Form 4797 (zoos) iA C M02.000 58076M K371 V06-5.4 BJM - nnnni i Form- 6251 Alternative Minimum Tax - Individuals OMB No. 1545-0074 ? See separate instructions. 2006 99 ? Attach to Form 1040 or Form 1040NR seouence . 32 Name(s) shown on Form 1040 or Form 104ONR Your social security number DAVID A MORELAND & SUZANNE K MORELAND 1286-70-6584 W-W Altemative Minimum Taxable Income See instructions for how to complete each fine. 1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form 8914, One 6), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount 1 1,339,794. on Form 8914, line 6), and go to line 7. (If less than zero, enter as a negative amount.) , 2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2112% of Form,1040, tine 38 .. . .. 2 NONE 3 Taxes from Schedule A (Form 1040), line 9 3 24,514. 4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions , ... 4 5 Miscellaneous deductions from Schedule A (Form 1040), line 26 . . . ... . ... . . . . . .. . . . 5 NONE 6 If Form 1040, line 38, is over $150,500 (over $75,250 if married filing separately), enter the amount from line 11 of the Itemized Deductions Worksheet on page A-7 of the instructions for Schedule A (Form 1040) 6 ( 22, 393.) 7 Tax refund from Form 1040, line 10 or line 21 . , , , . ... .. . . . ...... . .. 7 ( ) 8 Investment interest expense (difference between regular tax and AMT')* MT) ................... 8 9 Depletion (difference between regular tax and AMT) _ , . , .. .. 9 10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount , , , , , , , 10 11 Interest from specified private activity bonds exempt from the regular tax , , , , , , , , , , , , , , , , , 11 12 Qualified small business stock (7% of gain excluded under section 1202) , , , , , , , , , , , , , , , , , , 12 13 Exercise of incentive stock options (excess of AMT income over regular tax income) , , , , , , , , , , , , 13 14 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) , , , , , , , , , , , , , , , , 14 15 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) , , , , , , , , , , , , , , , 15 16 Disposition of property (difference between AMT and regular tax gain or loss) STMT 12 16 -52,017. 17 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT . ) , , , , .TP iT 17 1,385. 18 Passive activities (difference between AMT and regular tax income or loss) , , , , , , , , , , , , , , , , , 18 19 Loss limitations (difference between AMT and regular tax income or loss) , , , , , , , , , , , , , , , , 19 20 Circulation costs (difference between regular tax and AMT) , , , , , , , , , , , , , , , ,, , , , , , , ,, 20 21 Long-term contracts (difference between AMT and regular tax income) , , , , , , , , , , , , , , , , , , , 21 22 Mining costs (difference between regular tax and AMT) , , , , , , , , , , , , , , , , , , , , , , , , , , , , 22 23 Research and experimental costs (difference between regular tax and AMT) . . . . . .... . . . . ... 23 24 Income from certain installment sales before January 1, 1987 , , , , , , , , , , , , , , , , , , , , , , 24 25 Intangible drilling costs preference .................. . .................... 25 26 Other adjustments, including income-based related adjustments , , , , , , , , , , , , , , , , , , , , , , , 26 NONE 27 Alternative tax net operating loss deduction , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 27 28 Altemative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 28 is more than $200,100, see page 7 of the instructions.) 28 1 2 91 2 8 3 . .......................... HWW Alternative Minimum Tax 29 Exemption. (If this form is for a child under age 18, see page 7 of the instructions.) IF your filing status is . , , AND line 28 Is not over ... THEN enter on line 29 . , . Single or head of household , , , , , , , , , $112,500 .... , ..... $42,500 STMT 12 Married filing jointly or qualifying widow(er) 150,000 62,550 ``' Married filing separately ....... , .. _ , 75,000 ... _ , .... , 31,275 29 NONE If line 28 is over the amount shown above for your filing status, see page 7 of the instructions. 30 Subtract line 29 from line 28. If more than zero or you are filing Form 2555 or 2555-EZ, go to line 31. If zero or less and you are not filing Form 2555 or 2555-EZ, enter -0- on lines 33 and 35 and skip the rest of Part II .. 30 1,291,283. 31 • If you are filing Form 2555 or 2555-EZ, see page 8 of the instructions for the amount to enter. • If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured 31 230,623. for the AMT, if necessary), complete Part III on the back and enter the amount from line 55 here. • All others: If line 3o is $175,000 or less ($87,500 or less if married filing separately), multiply tine 30 by 26% (.26). r Otherwise, multiply line 30 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result 32 Alternative minimum tax foreign tax credit (see page 8 of the instructions) , , , , , , , , ......... 32 33 Tentative minimum tax. Subtract line 32 from line 31 33 34 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, line 47). If you used Schedule J to figure your tax, the amount for line 44 of Form 1040 must be refigured without using Schedule J (see page 9 of the instructions) . . .... . .. . ... . .. . . . . . 34 35 Altemative minimum tax. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45 .............. .............. ..... ......... 35 For Paperwork Reduction Act Notice, see page 10 of the instructions JSA 6X47002.000 58076M K371 V06-5.4 BJM - 00001 Form 6251 (2oo6) Foene251(2cP) DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 page2 Tax Computation Using Maximum Capital Gains Rates 36 Enter the amount from Form 6251, line 30 . . . . . . . . . . . . . . .................. . 37 Enter the amount from line 6 of the Quailed Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D (Form 1040), whichever applies (as refigured for the AMT, if 37 necessary) (see page 10 of the instructions) ................. . 38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if necessary) (see page 10 of the instructions) , , , , , , , , , 38 39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and enter the smaller of that result or the amount from line 10 of the Schedule 39 D Tax Worksheet (as refigured for the AMT, if necessary) ........... . 40 Enter the smaller of line 36 or line 39 ........ ........................... . 41 Subtract tine 40 from tine 36 , . , , , , , , , 42 If line 41 is $175,000 or less ($87,500 or less if married filing separately), rn ultiply line 41 by 26% (.26). Otherwise, multiply line 41 by 28°k (.28) and subtract $3,500 ($1,750 if married filing separately) from the result ... .. ........................ SEE STATEMENT ,1,3 ... 43 Enter. • $61,300 if married filing jointly or qualifying widow(er), 43 61 300 • $30,650 if single or married fling separately, or .. .. .. .. . . • $41,050 if head of household. 44 Enter the amount from fine 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D (Form 1040), whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax. enter -0. ... ... . . . .. 144, 355,114 45 Subtract line 44 from line 43. If zero or less, enter -0 . , , , , , , , ,, , ,,, , 45 I 46 Enter the smaller of line 36 or line 37 , , , , , , , , , , , , ... , . , , , 47 Enter the smaller of line 45 or line 46 ..................... . 980.280 :_+ 48 Multiply line 47 by 5% (.05) ........................................ 0' ]-?' 49 Subtract line 47 from line 46 ............. ............. . 50 51 Multiply line 49 by 15% (.15) . ............................... . If fine 38 is zero or blank, skip lines 51 and 52 and go to fine 53. Otherwise, go to line 51. Subtract line 46 from line 40 51 52 Multiply line 51 by 25% (.25) ....................................... ? 53 Add lines 42, 48, 50, and 52 . . . ...................................... 54 if line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26).• Othenvise, multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result ..................................................... 55 Enter the smaller of line 53 or line 54 here and on line 31 , , , , , , , , , , , , , , , JSA 6X4741 2000 58076M K371 STMT 13 551 230, 623. Form 6251 {loos) V06-5.4 BTM - nnnn, 0. Forth 21 X06 Department of the Internal Revenue,, Your narne Employee Business Expenses ? See separate instructions. ? Attach to Form 1040 or Forth 1040NR. Occupation in which you incurred expenses OMB No. 1545-007A coos Attachment Sequence No. 5, Social security number Employee Business Expenses and Reimbursements Column A Column B Step 1 Enter Your Expenses Other Than Meals Meals and and Entertainment Entertainment 1 Vehicle expense from line 22 or line 29. (Rural mail carriers: See instructions.) .................................. 1 2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight travel or commuting to and from work , , , , , , 2 3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do not include meals and entertainment , _ ... 3 2,870.- 4 Business expenses not included on lines 1 through 3. Do not include meals and entertainment ...................... 4 5 Meals and entertainment expenses (see instructions) . , ... , , , , , , , 5 6 Total expenses. In Column A, add lines 1 through 4 and enter the result. In Column 8, enter the amount from line 5 6 2,870. Note: If you were not reimbursed for any expenses in Step 1, skip line 7 a nd enter the amount from line 6 on line 8. Step 2 Enter Reimbursements Received From Your Employer for Expenses Listed in Step 1 7 Enter reimbursements received from your employer that were not reported to you in box 1 of Form W-2. Include any reimbursements reported under code "L" in box 12 of your Form W-2 (see instructions) --------------------- Step 3 Figure Expenses To Deduct on Schedule A (Form 1040) 8 Subtract line 7 from line 6. If zero or less, enter -0-. However, if line 7 is greater than line 6 in Column A, report the excess as income on Form 1040, line 7 (or on Form 1040NR, line 8) . Note: if both columns of line 8 are zero, you cannot deduct employee business expenses. Stop here and attach Form 2106 to your retum. 10 9 In Column A, enter the amount from line 8. In Column B, multiply line 8 by 50% (.50). (Employees subject to Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 75% (.75) instead of 50%. For details, see instructions.) ................ . Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on Sctmdule A (Form 1040), line 20 (or on Schedule A (Form 1040NR), line 9). (Reservists, qualified performing artists, fee-basis state or local government officials, and individuals with disabilities: See the instructions for special rules on where to enter the total.) , ,, , , , , , , , , , , , , , , , ? For Paperwork Reduction Act Notice, see instructions. Forth 2106 (zoos) JSA &MIO 1.000 58076M K371 V06-5.4 BJM - 00001 2106(2095) DAVID A MORELAND 286-70-6584 Page 2 Section A - General Information ('You must complete this section if you are claiming vehicle expenses.) (a) Vehicle 1 (b) Vehicle 2 11 Enter the date the vehicle was placed in service 12 Total miles the vehicle was driven during 2006 . . . . ..... . . .. .... . . 12 miles miles 13 Business miles included on line 12 13 miles miles 14 Percent of business use. Divide line 13 by line 12 , , , , , , , , , , , , , , , , , , , 14 % % 15 Average daily roundtrip commuting distance . .. . .. .. ... . . . . . ... . . 15 miles miles 16 Commuting miles included on line 12 _ 16 miles miles 17 Other mites. Add lines 13 and 16 and subtract the total from fine 12 17 miles miles 18 Do you (or your spouse) have another vehicle available for personal use? , , , , , , , , , , , , , , ,, , , , , , , , ,,, Yes No 19 Was your vehicle available for personal use during off-duty hours? .... , .. .. ... , _ .. .. Yes No 20 Do you have evidence to support your deduction? . ... ..... . Yes No 21 . . . .... . ... .... ..... . If -Yes " is the evidence written? . .... , Yes No Section B - Standard Mileage Rate (See the instructions for Part II to find out whether to complete this section or Section C.) 22 Multiply line 13 44.5c 1 (.445) . 22 Section C - Actual Expenses (a) Vehicle 1 (b) Vehicle 2 23 Gasoline, oil, repairs, vehicle insurance, etc 23 24 a Vehicle rentals . 24a b Inclusion amount (see instructions) 24b c Subtract line 24b from One 24a 24c 25 Value of employer-provided vehicle (applies only if 100% of annual lease value was included on Form W-2 - see instructions) , , , , , 25 26 Add lines 23,24c, and 25 , , , , , , . 26 27 Multiply line 26 by the percentage on line 14 , , , , , , , , , 27 28 Depreciation (see instructions) , , , , 28 29 Add lines 27 and 28. Enter total here and on line I ...... , , , , 29 Section D - Depreciation of Vehicles Use this section only if you owned the vehicle and are completing Section C for the vehicle. (a) Vehicle 1 fbl Vehicle 2 30 Enter cost or other basis (see A instructions) ............. 30 31 Enter section 179 deduction (see instructions) ........... 31 32 Multiply line 30 by line 14 (see instructions if you claimed the section 179 deduction or special allowance) 32 33 Enter depredation method and percentage (see instructions) , , , , , , 34 Multiply fine 32 by the percentage on line 33 (see instructions) 3 _ , , . _ Add lines 31 and 34 36 Enter the applicable limit explained in the line 36 instructions , , , , , 37 Multiply line 36 by the percentage on line 14 38 Enter the smaller of line 35 or line 37. If you skipped lines 36 and 37, enter the amount from line 35. Also enter this amount on line 28 above . ... . . JSA &13811 1.000 58076M K371 .: 1 . w 7 2 A T c?'t V0 6-5.4 B,TM - nnnn? 4 < r ?.. f 21 Form 2106 (tom) 8801 Credit for Prior Year Minimum Tax - OMB No. 1545-1073 Form Individuals, Estates, and Trusts 2006 Department of the Treasury Internal Revenue Service (99) ? See separate instructions. lo- Attach to Form 1040,1040NR, or 1041. SAS ? No. 74 Name(s) shown on return Identifying number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Net Minimum Tax on Exclusion Items 1 Combine lines 1, 6, and 10 of your 2005 Form 6251. Estates and trusts, see instructions ........ 1 3 7 2 3 5 7 . 2 Enter adjustments and preferences treated as exclusion items (see instructions) ......... . . .. 2 23,070. 3 Minimum tax credit net operating loss deduction (see instructions) .................... 3 4 Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part ll. If more than $191,000 and you were married filing separately for 2005, see instructions ............. 4 395,427. 5 Enter $58,000 if married filing jointly or qualifying widow(er) for 2005; $40,250 if single or head of household for 2005; or $29,000 if married filing separately for 2005. Estates and trusts, enter $22,500 .................................................... 5 58,000. 6 Enter. $150,000 if married filing jointly or qualifying widow(er) for 2005; $112,500 if single or head of household for 2005; or $75,000 if married filing separately for 2005. Estates and trusts, enter $75,000 .................................................... 6 150 000. 7 Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9 .......... 7 245,427. 8 Multiply line 7 by 25% (.25) ......................................... . 8 61,357. 9 Subtract line 8 from line 5. If zero or less, enter -0-. If this form is for a child under age 14, see instructions .................................................. 9 NONE 10 Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part If. Form 104ONR filers, see instructions ......... . ... . .... . ... . ..... . . . . . 10 395,427. . . . . . . 11 • if for 2005 you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form 1040, line 9b (Form 1041, line 2b(2)); or you had a gain on both lines STMT 14 15 and 16 of Schedule D (Form 1040) (lines 14a and 15, column (2), of Schedule D (Form 1041)), complete Part 111 of Form 8801 and enter the amount from line 46 here. 11 107,220. • Ail others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for 2005), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately for 2005) from the result. 12 Minimum tax foreign tax credit on exclusion items (see instructions) .................... 12 13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 ... . ......... . . .. 13 107,220. 14 Enter the amount from your 2005 Form 6251, line 34, or 2005 Form 1041, Schedule 1, line 55 ... 14 106,969. 15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- 15 251. Minimum Tax Credit and Carryforward to 2007 16 Enter the amount from your 2005 Form 6251, line 35, or 2005 Form 1041, Schedule I, line 56 ... . 17 Enter the amount from line 15 above ................................... . 18 Subtract line 17 from line 16. If less than zero, enter as a negative amount . . ......... . . .. . 19 2005 minimum tax credit carryforward. Enter the amount from your 2005 Form 8801, line 26 ... . 20 Enter the total of your 2005 unallowed nonconventional source fuel credit and 2005 unallowed qualified electric vehicle credit (see instructions) ,,,,, , ,,,, , , , , , , , , , , , , , , , , , , , , 21 Combine lines 18, 19, and 20. If zero or less, stop here and see instructions .............. . 22 Enter your 2006 regular income tax liability minus allowable credits (see instructions) ......... . 23 Enter the amount from your 2006 Form 6251, line 33, or 2006 Form 1041, Schedule I, line 54 ... . 24 Subtract line 23 from line 22. If zero or less, enter -0- .... .... . ... . . . . . . . . .. . . . . . . 25 Minimum tax credit Enter the smaller of line 21 or line 24. Also enter this amount on your 2006 Form 1040, line 55; Form 1040NR, line 50; or Form 1041, Schedule G, line 2d ............ . 26 Minimum tax credit carryforward to 2007. Subtract line 25 from line 21. Keep a record of this amount because you may use it in future vears ......... ..................... . For Paperwork Reduction Act Notice, see page 4 of the instructions. iA W420 ZOW 251. 912. NONE NONE 912. 582. Form 8801 (2006) 58076M K371 V06-5.4 R.TM - nnnn' Form8801(20m) DAVID A MORELAND & SUZANNE. K MORELAND 286-70-6584 Paget Tax Computation Using Maximum Capital Gains Rates Caution. If you did not complete the 2005 Qualified Dividends and Capital Gain Tax Worksheet, the 2005 Schedule D Tax Worksheet, or Part V of the 2005 Schedule D (Form 1041), see the .Y instructions before completing this part. j 27 Enter the amount from Form 8801, line 10 ....... ....... ...... .... 27 28 Enter the amount from fine 6 of your 2005 Qualified Dividends and Capital Gain Tax Worksheet, the amount from line 13 of your 2005 Schedule D Tax Worksheet, or the amount from line 22 of the 2005 Schedule D (Form 1041), whichever applies' .............. 28 If you figured your 2005 tax using the 2005 Qualified Dividends and Capital Gain Tax Worksheet, skip line 29 and enter the amount from line 28 on line 30. Otherwise, go to line 29. 29 Enter the amount from line 19 of your 2005 Schedule D (Form 1040), g or line 14b, column (2), of the 2005 Schedule D (Form 1041) .... 29 30 Add lines 28 and 29, and enter the smaller of that result or the amount from line 10 of your 2005 Schedule D Tax Worksheet , , ...... , 30 31 Enter the smaller of line 27 or line 30 ................................ . 32 Subtract line 31 from line 27 ..................................... . 33 If line 32 is $175,000 or less ($87,500 or less if married filing separately for 2005), multiply line 32 by 26% (.26). Otherwise, multiply line 32 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately for 2005) from the result ............................. ? 34 Enter. • $59,400 if married filing jointly or qualifying widow(er) for 2005, • $29,700 if single or married filing separately for 2005, • $39,800 if head of household for 2005, or • $2,000 for an estate or trust . . . ..... . ........... . 34 35 Enter the amount from One 7 of your 2005 Qualified Dividends and Capital 3- Gain Tax Worksheet, the amount from line 14 of your 2005 Schedule 0 Tax Worksheet, or the amount from line 23 of the 2005 Schedule D (Form 1041), whichever applies. If you did not complete either worksheet or Part V of the 2005 Schedule D (Form 1041), enter -0. .. . ... . ... ...... ' 35 36 37 Subtract line 35 from line 34. If zero or less, enter -0. .... Enter the smaller of fine 27 or fine 28 ... .. . . ... .... , 36 ..... 37 38 Enter the smaller of line 36 or line 37 . . . . .... . ...... . . . 38 N 39 Multiply line 38 by 5% (.05) .................. . ..... ......... ? 39 40 Subtract line 38 from line 37 . . . .............. 40 ..... . 41 Multiply line 40 by 15% (.15) .......... ....... ................... ? 41 N line 29 is zero or blank, skip lines 42 and 43 and go to line 44. Otherwise, go to line 42. 42 Subtract line 37 from line 31 142 1 43 Multiply line 42 by 25% (.25) .................................... ? 44 Add lines 33, 39, 41, and 43 ............................ . ........ . 45 If line 27 is $175,000 or less ($87,500 or less if married filing separately for 2005), multiply line 27 by 26% (.26). Otherwise, multiply line 27 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately for 2005) from the result ...... ..................... ... . 45 46 Enter the smaller of line 44 or line 45 here and on line 11 .................. .... L The 2005 Qualified Dividends and Capital Gain Tax Worksheet is on page 38 of the 2005 instructions for Form 1040. The 2005 Schedule D Tax Worksheet is on page D-9 of the 2005 Instructions for Schedule D (Form 1040) (page 38 of the 2005 Instructions for Form 1041). Form 8801 (2006) JSA 8X64212.000 58076M K371 V06-5.4 BJM - nnnni • 622 Installment Sale Income Form ? Attach to your tax return. ? Use a separate form for each sate or other disposition of Oeparmrent of the Treasury A- .... 44- 1-4-11 M malih^A Name(s) shown on return Identifying number --- 1 --- -- -------- Description of property ? DAUPHIN -GRAPHIC- MACH INES-,--INC _----STOCK ------------------- 2a Date acquired (month, day, year) ? 1 12/0912004 b Date sold (month, day, year) ? 11410/2006 3 Was the property sold to a related party (see instructions) after May 14, 1980? If "No," skip line 4 , , .. ... Yes X No 4 Was the property you sold to a related party a marketable security? If "Yes," complete Part 111. If "No," Yes No F complete Part III for the year of sale and the 2 ears after the year of sale ..................... " -m Gross Profit and Contract Price.Com lete this art for the year of sale only. om 5 Selling price including mortgages and other debts. Do not include interest whether stated or unstated 5 1,416,417. 6 Mortgages, debts, and other liabilities the buyer assumed or took } the property subject to (see instructions) ..... . . . ........ 6 7 Subtract line 6 from line 5 . ........................ 7 1,416 J17. 8 Cost or other basis of property sold . . . ................. 8 1 18 9 7 9 4 . 9 Depreciation allowed or allowable . . . ................. 9 10 Adjusted basis. Subtract line 9 from line 8 , , , , , , , , , ,,, , ,, , 10 1,189,794. ' 11 Commissions and other expenses of sale , , , , , , , , , , , ,, • .. 11 12 Income recapture from Form 4797, Part III (see instructions) , , , . 12 fr- 13 Add lines 10, 11, and 12 . . . . . . ... . .............................. . 13 1,189,794. 14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 226,623. 15 If the property described on line 1 above was your main home, enter the amount of your excluded gain (see instructions). Otherwise, enter -0. ............................... 15 16 Gross profit Subtract line 15 from line 14 . . . . . . . . . . . . . .. . ................ 16 226,623. 17 Subtract line 13 from line 6. If zero or less, enter -0- .... . ...................... 17 18 Contract rice. Add line 7 and line 17 18 1,416,417. Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have certain debts you must treat as a payment on installment obligations. JU 19 Gross profit percentage. Divide line 16 by line 18. For years after the year of sale, see instructions 19 0.15999737 20 enter the amount from line 17. Otherwise, enter -0- . . . . ....... . . If this is the year of sale 20 21 , Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 1,201,500. 22 .................. Add lines 20 and 21 22 1,201,500. 23 ........................... Payments received in prior years (see instructions). Do not include interest, whether stated or unstated . ................... 23 24 ... . ......... . Installment sale income. Multiply line 22 byline 19 24 192,237. . . . . . . . . . . 25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) , , • , 25 26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 see instructions 26 192,237. " Related Party Installment Sale Income. Do not complete if you received the final payment this tax year. 27 Narne,address, and taxpayer identifying number of related Wty ---------- - - - - - - - - - - ------------------- -. -- ------------------ 28 ---------------------------------------------------------------------- Did the related party resell or dispose of the property ("second disposition") during this tax year? , , , ------ --- , , , , , Yes No 29 9 the answer to question 28 is "Yes," complete lines 30 through 37 below unless one of the following conditions is met Check the box that applies. a ? The second disposition was more than 2 years after the first disposition (other than dispositions of marketable securities). If this box is checked, enter the date of disposition (month, day, year) ? i , b The first disposition was a sale or exchange of stock to the issuing corporation. c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition. d The second disposition occurred after the death of the original seller or buyer. e It can be established to the satisfaction of the Internal Revenue Service that tax avoidance was not a principal purpose for either of the dispositions. If this box is checked, attach an explanation (see instructions). 30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . .. . .. . .... 30 31 Enter contract price from line 18 for year of first sale . . . . . . .. . . ................ 31 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . ... . .. . ........ ..... 32 33 Total payments received by the end of your 2006 tax year (see instructions) . . . . .... . . . .... 33 34 Subtract line 33 from line 32. If zero or less, enter -0 - . . . . . . . . ......... . . .. ..... 34 35 Multiply line 34 by the gross profit percentage on line 19 for year of first sale , , , , , , , . , ... . 35 36 Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . , . , . 36 37 Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 see instructions • 37 For Paperwork Reduction Act Notice, see page 4. Form 6252 (2006) eoo 1.0w 58076M K371 V06-5.4 BJM - nnnn-t 06 Form ? 9O ? OMB No. 1545-1984 Domestic Production Activities Deduction P. 006 Departirwd , the SerAce Treasury ? Attach to your tax return. ? See separate instructions. SSeeqquuee? Internal No. 143 Name(s) as shown on return Identifying number DAVID A MORELAND & SUZANNE K MORELAND 1286-70-6584 1 Domestic production gross receipts (DPGR) . . . ... . ........................ 1 2 Allocable cost of goods sold. If you are using the small business simplified overall method, skip fines 2 and 3 .................. 2 3 If you are using the section 861 method, enter deductions and losses definitely related to DPGR. Estates and trusts, see instructions. Al others, skip line 3 ....... .... 3 4 If you are using the section 861 method, enter your pro rata share of deductions and losses not definitely related to DPGR. 4 All others, see instructions .......................... . 5 Add lines 2 through 4 ............................................ 05 6 Subtract line 5 from line 1 ... .... 6 7 Qualified If you are a - Then enter the total qualified production activities income from - accdvides a Shareholder Schedule K-1 (Form 1120S box 12, code P tromnpass- b Partner Schedule K-1 (Form 1065), box 13, code T ............. .. 7 through Schedule K-1 (Form 1065-B), box 9, code S2 ... . . .... . ... . entities: c Beneficiary Schedule K-1 (Form 1041), box 14, code C ...... ....... . . 8 Qualified production activitles income. Add lines 6 and 7. If zero or less, enter 0- here, skip lines 9 through 15, and enter -0- on line 16 , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 8 9 Income limitation (see instructions): • Individuals, estates, and trusts. Enter your adjusted gross income figured without the V' domestic production activities deduction .......................... . . . • All others. Enter your taxable income figured without the domestic production 9 activities deduction (tax-exempt organizations, see instructions) s 10 Enter the smaller of line 8 or line 9. If zero or less, enter -0- here, skip lines 11 through 15, and enter -0- on line 16 , , , , , , , , , , , , , , , , , , , , , , ,,,, , 10 11 Enter 3% of line 10 11 12 Form W-2 wages (see instructions) ................................... .. 12 13 Form W-2 If you are a - Then enter the total Form W-2 wages from - wages from pass- a Shareholder Schedule K-1 (Form 1120S), box 12, code Q . .. . .. . . . ... . . entities: b Partner Schedule K-1 (Form 1065), box 13, code U ... . . . . ...... . . 13 Schedule K-1 (Form 1065-8), box 9, code S3 . • • • • • . • .. • • • • J - c Beneficiary Schedule K-1 (Form 1041), box 14, code D . ...... ... ... . . 71 n 14 Add lines 12 and 13 .... .................................... ... .. 14 15 Form W-2 wage limitation. Enter 50% of line 14 , ,,,,,,,, , ,, , , , , , , , , , , , , , ,,, , 15 16 Enter the smaller of line 11 or line 15 16 17 Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 ............. ........ ........ ......... 17 18 Expanded affiliated group allocation (see instructions) , , , , , , , , , , , , , , , , , , , , , , , , , , , rig 19 Domestic production activities deduction. Combine lines 16 through 18 and enter the result here and on Form 1040, line 35; Form 1120, line 25; Form 1120-A, line 21; or the applicable line of vour return .................... ..... .............. .. ..... For Paperwork Reduction Act Notice, see separate instructions. STMT 15 STMT 16 675, 692. 7,846 2,865. Form 8903 (2006) 653.000 58076M K371 V06-5.4 BJM - nnnni Foam 8283 (Rev. December 2006) Department of the Treasury Internal Revenue Service Name(s) shown on your income tax return OMB No. 45-1. Attachment Sequence N. ' S5 tdontifying numbs DAVID A MORELAND & SUZANNE K MORELAND 1286-70-6_:_4 Note Figure the amount of your contribution deduction before completing this form. See your tax return instructions. Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities - List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain publicly traded securities even if the deduction is more than $5,000 (see instructions). - If you need a statement. (a) Name and address of the (b) Description of donated property 1 donee organization (For a donated vehicle. enter the year. make, model, condition, and mileage, and attach Forth 1098-C if required.) A GOODWILL INDUSTRIES CLOTHING - HOUSEHOLD GOODS B C D E Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and n (c) Date of the contribution (d) Dale acquired by donor (mo.. yr.) (9) How acquired by donor (f) Donors cost or adjusted basis (g) Fair market value (see instructions) (h) Method used to determine the fair market value A 11/22/2006 PURCHASED 1 600. HRIFT SHOP VALUE B C D E Partial Infarasts and Restricted Use Property - Complete li nes 2a throuoh 2e if you cave less than an entire interest in a property listed in Part 1. Complete lines 3a through 3c if the conditions were placed on a contribution listed in Part 1; also attach the required statement (see instructions). 2a Enter the letter from Part i that identifies the property for which you gave less than an entire interest ? If Part If applies to more than one property, attach a separate statement. b Total amount claimed as a deduction for the property listed in Part 1: (1) For this tax year ? (2) For any prior tax years ? c Name and address of each organization to which any such contribution was made in a prior year (complete only if different from the donee organization above): Name of charitable organization (donee) Address (number, street, and room or suite no.) City or town, state, and ZIP code d For tangible property, enter the place where the property is located or kept ? e Name of any person, other than the donee organization, having actual possession of the property ? 3a Is there a restriction, either temporary or permanent, on the doneWs right to use or dispose of the donated Yes No property:' ............................................................ b Did you give to anyone (other than the donee organization or another organization participating with the donee ?. E organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person having such income, possession, or right to acquire? , _ , , , .. , , c Is there a restriction limiting the donated property for particular use? For Paperwork Reduction Act Notice, see separate instructions. Form 8283 (Rev. 12-2006) JsA 6X8400 2000 58076M K371 V06-5.4 BJM - nnnni Noncash Charitable Contributions ?Attach to your tax return if you claimed a total deduction of over $500 for all contributed property. ? See separate instructions. Name(s) shown on your income tax return Identifying numbs, --rn_c Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities) - list in this section only items (or groups of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain publicly traded securities reported in Section A). An appraisal is generally required for property listed in Section B (see instructions). Information on Donated Property - To be completed by the taxpayer and/or the appraiser. 4 Check the box that describes the type of property donated: Art' (contribution of $20,000 or more) H Qualified Conservation Contribution Equipment Art' (contribution of less than $20,000) Other Real Estate Severities Intellectual Property Other Collectibles" 'Art includes paintings, sculptures, watercolors, prints, drawtngs, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects. "Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above. NM*- in rArtain rases- you must attach a aualified auprajsai of the property. See instructions. - 5 (a) Description of donated property (if you need more space, attach a separate statement) (b) if tangible property was donated, give a brief summary of the overall physical condition of the property at the time of the gift (c) Appraised fair market value A B C D nter F i t b See Instnrcdoma (d) Date acquired by donor (mo., yr-) (e) How acquired by donor (f) Donors cost or adjusted basis or arga es, e (p) n sa amount received (h) Amount claimed as a deduction M Average trading price of securities A B C D Taxuav er (Donor) Stat ement - List each item included in Part i above that the appraisal identifies as having a value of $500 or less. See instructions. I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter from Part I and describe the specific item. See instructions. ? 1 declare that I am not the donor, the donee, a patty to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during my tax year for other persons. Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis, and that because of my qualifications as described in the appraisal, 1 am qualified to make appraisals of the type of property being valued. 1 certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, 1 understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). In addition, I understand that a substantial or gross valuation misstatement resulting from the appraisal of the value of the property that 1 know, or reasonably should know, would be used in connection with a return or claim for refund, may subject me to the penalty under section 6695A. I affirm that 1 have not been barred from presenting evidence or testimony by the Office of Professional Responsibility. Sign Nary .gtiinnahww ? roe ? Date No. Business address (including room or suite no.) ' Identirying number City or town, state, and ZIP code Donee Acknowledgment - To be completed by the charitable organization. This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described in Section B, Part I, above on the following date ? Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part 1 (or any portion thereof) within 3 years after the date of receipt, it will fire Form 8282, Donee Information Return, with the IRS and give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value. Does the organization intend to use the property for an unrelated use? .. .. • . • • • ? U Yes U No Name of charitable organization (donee) Employer identMication number Address (number, street, and room or suite no.) Authorized signature City or town, state, and ZIP code Date Form 8283 (Rev. 12-2006) JSA 6xB410 2.000 58076M K371 V06-5.4 R.Tfut - nnnn? DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 1040 SOURCES OF COMPENSATION OWNER--- TOTAL FEDERAL SOC. SEC. MEDICARE SHIP DESCRIPTION - ----------------------- --- WAGES ------------ - WITHHELD ----------- WITHHELD ---------- WITHHELD ---------- - WAGES T MANUGRAPH DGM, INC. 198,101. ---- - 34,086. ----------- 5,840. ---------- - 3,069. --------- TOTAL - WAGES -------- 198,101. - 34,086. ----------- 5,840. ---------- - 3,069. --------- MANUGRAPH DGM, INC. 978. - TOTAL - RETIREMENT - 978 ------------ GRAND TOTAL 199,079. 34,086. 5,840. 3,069. OWNER- SHIP WITHHOLDING FROM WAGES ----- ------------------------ T MANUGRAPH DGM, INC. TOTAL WITHHOLDING FROM WAGES STATE CITY/LOCAL WITHHELD WITHHELD ---------- ---------- 5,935. 1,933. ---------- ---------- 5,935. 1,933. ---------- ---------- ---------- --------- STATEMENT 1 58076M K371 V06-5.4 BJM - nnnnl DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 1040 QUALIFIED DIVIDENDS QUALIFIED DIVIDENDS FROM FORM 1099 ---------------------------------- 500 INDEX FUND 475. WINDSOR II FUND 235. ASSET ALLOCATION FUND 342. ------------ TOTAL FORM 1099 QUALIFIED DIVIDENDS TOTAL TO 1040, LINE 9B 1,052. ------------ 1,052. STATEMENT 2 58076M K371 V06-5.4 BJM - onnni DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 1040 PERSONAL EXEMPTION WORKSHEET 1. IS THE AMOUNT ON FORM 1040, LINE 38 GREATER THAN AMOUNT SHOWN ON LINE 4 BELOW FOR YOUR FILING STATUS? IF YES, GO TO LINE 2. 2. TOTAL EXEMPTIONS MULTIPLIED BY $ 3,300 ................ 3. ADJUSTED GROSS INCOME ................................. 4. FILING STATUS INCOME LIMIT ............................ 5. LINE 3 LESS LINE 4 .................................... 6. IS LINE 5 GREATER THAN $122,500 ($61,250 FOR MFS)? X YES MULTIPLY $1,100 BY THE TOTAL NUMBER OF EXEMPTIONS. ENTER THE RESULT ON FORM 1040, LINE 42. NO DIVIDE LINE 5 BY 2,500 (1,250 IF MFS).IF THE RESULT IS NOT A WHOLE NUMBER, INCREASE TO THE NEXT WHOLE NUMBER. 7. LINE 6 X 0.02 .................. 8. LINE 2 MULTIPLIED BY LINE 7 ........................... 9. DIVIDE LINE 8 BY 1.5 .................................. 10.DEDUCTION FOR EXEMPTIONS (LINE 2 LESS LINE 9) ......... 13,200. 1,359,387. 225,750. 1,133,637. 4400 4,400. STATEMENT 3 58076M K371 V06-5 d a-MA ^^ DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT SCHEDULE FOR FORM 2210 FIGURE THE PENALTY (FORM 2210, PART IV, --------------------------------------- UNDERPAYMENT BEG. DATE ------------ ---------- 01/15/2007 - LINE 30, COLUMN (D) -------------------------------- 32,486. 10,324. 04/15/2006 TOTAL TO FORM 2210, LINE 30, CC SECTION B) END. DATE DAYS ---------- ---- 04/15/2006 714 06/15/2006 61 ?LUMN ( D ) % PENALTY 8.0 NONE 8.0 138. 138. STATEMENT 4 58076M K371 V06-5-4 R.TM - ^^ DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 I SUPPLEMENT TO SCHEDULE A POINTS NOT REPORTED ON FORM 1098 -------------------------------- LIFE/ DEDUCT. DEDUCT. PTS LESS ACCUM. AMORT. CURRENT YEAR DATE POINTS HOME IMP HOME IMP AMORT. RATIO AMORTIZATION ------ ---------- 20.000 04/15/2002 2,200. TOTAL 2,200 2,200. 12/240 110. ---------- ---------- ------------ 2,200. 110. ---------- ---------- ------------ TOTAL TO SCHEDULE A, LINE 12 OTHER MISC. DEDUCTIONS SUBJECT TO 2% LIMIT ------------------------------------------ UNREIMBURSED BUSINESS EXPENSES TOTAL TO SCHEDULE A, LINE 22 110. 2,870. ------------ 2,870. STATEMENT 5 58076M K371 V06-5.4 BJM - A"Al DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO SCHEDULE A ITEMIZED DEDUCTION WORKSHEET ---------------------------- 1. SCHEDULE A, LINES 4, 9, 14, 18, 19, 26, AND 27 ....... 41,986. 2. SCHEDULE A, LINES 4, 13, 19, AND GAMBLING AND CASUALTY OR THEFT LOSSES INCLUDED ON LINE 27 ......... - - NONE --- 3. LINE 1 LESS LINE 2 ................................... 41,986. 4. LINE 3 MULTIPLIED BY 80% ............... 33,589. 5. ADJUSTED GROSS INCOME .................. 1,359,387. 6. $150,500 ($75,250/MARRIED FILING SEP.).. 150,500. ------------ 7. LINE 5 LESS LINE 6 ..................... 1,208,887. 8. LINE 7 MULTIPLIED BY 3% ................ 36,267. 9. SMALLER OF AMOUNTS ON LINES 4 OR 8 ................... 33,589. 10. LINE 9 DIVIDED BY 3 ................................. 11,196. 11. LINE 9 LESS LINE 10 ................................. _ +-22,393. 12. TOTAL ITEMIZED DEDUCTIONS (LINE 1 LESS LINE 11) ..... 19,593. STATEMENT 6 58076M K371 V06-5.4 BJM - nnnni DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO SCHEDULE C CAR AND TRUCK EXPENSES - SCHEDULE C, LINE 9 -" STANDARD MILEAGE RATE METHOD ---------------------------- BUSINESS NAME: TRICOLOR FARMS VEHICLE 1 BUSINESS MILES 2,281. X 0.445 -------------- 1,015. STANDARD MILEAGE FOR THIS VEHICLE TOTAL TO SCHEDULE C, LINE 9 1,015. ------------ 1,015. STATEMENT 7 58076M K371 V06-5.4 R.TM - nnnn' DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO SCHEDULE C OTHER COSTS - SCH. C PART III, LINE 39 BUSINESS NAME: TRICOLOR FARMS MANUFACTURERS COSTS SHIPPING PACKAGING TOTAL TO SCHEDULE C, LINE 39 2,512. 757. 75. ------------ 3,344. STATEMENT 8 58076M K371 V06-5.4 BJM - nnnn, DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO SCHEDULE D -------------- PART II LONG-TERM CAPITAL GAINS AND LOSSES LINE 13 CAPITAL GAIN DISTRIBUTIONS ---------------------------------------------------------------------- CAPITAL NAME OF PAYER GAINS i ------------------------------------------ ------------ WINDSOR II FUND 400. ------------ SUBTOTAL FROM 1099-DIV 400. ------------ ------------ TOTAL TO SCHEDULE D, LINE 13 400. STATEMENT 9 58076M K371 V06-5.4 B.TM - nnnn,, DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO SCHEDULE E ---------------------------------------------------------------------------- ---------------------------------------------------------------------------- PART II, INCOME OR LOSS FROM PARTNERSHIPS AND S CORPORATIONS ----------------------------------------------------------- ----------------------------------------------------------- COLUMNS (H) & (J) - NONPASSIVE INCOME OR LOSS K-1 NAME: DAUPHIN GRAPHIC MACHINES, INC. ID NUMBER: 25-1756410 DESCRIPTION INCOME/LOSS ----------------------------------- ----------- ORDINARY INCOME OR LOSS 186,305. ------------ INCOME/LOSS AFTER AT-RISK ADJ. 186,305. ------------ ALLOWABLE INCOME/LOSS 186,305. STATEMENT 10 58076M K371 V06-5.4 BJM - 00nnl a H z a a O z H Q z ul w z H U) a m a O W Q H z m H E-4 W Q W wx V) H a ?+ O H C4 >+ as 0 < 04 a a Un W U 0 z w? wx C7 H z ?a xw Ux X H W 0 a? 00 W w ?o H .. U) WI H i az i rC O 1 a v I r I rn i r I ? I E 1 ? I. w I11 I z H 0 ? ?U) U) O a La x w wEn En a xaH? Hazu? 0a4W ?w xcnw0 O H > cn 0 E-+ rC o4 a ua w a, X o ?w U H z 0 H 0 H W FC 3 H O wwa lx 4 a w Q W U H (n ?i Cl) a ?a 0 v 00 14 a cr) wQ -, H a UACo -- ca ca a W w ca -? H H ZD ?- ca a U H rz w a O z a ?w O a H C4 U co w Q O O rn r r r U z H U) w z H U U H x a C7 I zl H I xl a I a I ? I Ca l •n O II O 11 ? t1 ?u r N r? II n n U) U) O a L] z z H U M N U w U) H H a a H z W E W E1 E-+ U) 0 O O 0 as ?r ko (D r M x E to r 0 00 U-) I DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 6251 DISPOSITION OF PROPERTY SOURCE: --------------------------------- PARTNERSHIP AND S CORPORATION TOTAL TO FORM 6251, LINE 16 REGULAR AMT GAIN/LOSS GAIN/LOSS GAIN/LOSS ADJUSTMENT ---------- ---------- ---------- -52,017. ------------ -52,017. POST-'86-DEPRECIATION DESCRIPTION ------------------- DAUPHIN GRAPHIC MACHINES, INC. TOTAL TO FORM 6251, LINE 17 LINE 29 - EXEMPTION WORKSHEET 1. $42,500. IF SINGLE OR HEAD OF HOUSEHOLD $62,550. IF MARRIED FILING JT. OR QUAL. WIDOW(ER) $31,275. IF MARRIED FILING SEPARATELY 2. ALTERNATIVE MINIMUM TAXABLE INCOME, LINE 28 1,291,283. 3. $112,500. IF SINGLE OR HEAD OF HOUSEHOLD $150,000. IF MFJ OR QUAL. WIDOW(ER) 150,000. $ 75,000. IF MARRIED FILING SEPARATELY ------------ 4. LINE 2 LESS LINE 3 1,141,283. 5. MULTIPLY LINE 4 BY 25% 6. EXEMPTION AMOUNT (LINE 1 LESS LINE 5) ADJUSTMENT ---------- 1,385. ------------ 1,385. 62,550. 285, 321. ------------ NONE STATEMENT 12 58076M K371 V06-5.4 BJM - Onnni DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 6251 LINE 42 - WORKSHEET ------------------- 1. AMOUNT FROM FORM 6251, LINE 41 311,003. 2. LINE 1 MULTIPLIED BY 28% 87,081. 3. $3,500 OR $1,750 IF MARRIED FILING SEPARATELY 3,500. 4. TOTAL TO FORM 6251, LINE 42 (LINE 2 LESS LINE 3) 83,581. LINE 54 - WORKSHEET 1.--AMOUNT-FROM-FORM 6251, LINE 36 1,291,283. 2. LINE 1 MULTIPLIED BY 28% 361,559. 3. $3,500 OR $1,750 IF MARRIED FILING SEPARATELY 3,500. 4. TOTAL TO FORM 6251, LINE 54 (LINE 2 LESS LINE 3) 358,059. STATEMENT 13 58076M K371 V06-5.4 BJM - OOnni DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 8801 LINE 11 - WORKSHEET ------------------- ------------------- 1. AMOUNT FROM FORM 8801, LINE 10 2. LINE 1 MULTIPLIED BY 28% 3. $3,500 OR $1,750 IF MARRIED FILING SEPARATELY 4. TOTAL TO FORM 8801, LINE 11 (LINE 2 LESS LINE 3) 395,427. 110,720. 3,500. 107,220. STATEMENT 14 58076M K371 V06-5.4 BJM - nnnni DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 8903 LINE 7 QPAI FROM PASS-THROUGH ENTITIES ---------------------------------------------------------------------- QPAI NAME OF ACTIVITY AMOUNT ------------------------------------------ ------------ DAUPHIN GRAPHIC MACHINES, INC. 95,486. ------------ TOTAL TO FORM 8903, LINE 7 95,486. STATEMENT 15 58076M K371 V06-5.4 BTm - nnnn' DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 8903 LINE 13 FORM W-2 WAGES FROM PASS-THROUGH ENTITIES ---------------------------------------------------------------------- FORM W-2 NAME OF ACTIVITY WAGES ------------------------------------------ ---------- DAUPHIN GRAPHIC MACHINES, INC. 675,692. ------------ TOTAL TO FORM 8903, LINE 13 675,692. STATEMENT 16 ^^^ 58076M K371 V06-5-4 R.Tm V DAVID A. MORELAND, Plaintiff/Respondent V. SUZANNE K. MORELAND, Defendant/Petitioner IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA : NO. 2007-2935 CIVIL ACTION - LAW IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly, LLP attorney for Defendant, Suzanne K. Moreland, hereby certify that I have served a copy of the foregoing Petition for Injunctive Relief and Advance of Equitable Distribution on the following on the date and in the manner indicated below: VIA U.S. MAIL, FIRST CLASS, PRE-PAID Gary L. Rothschild, Esquire 2215 Forest Hills Drive, Suite 35 Northwood Office Center Harrisburg, PA 171 12 JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: t a., ??,$' 0 x 650 Hershey, PA 17033-0650 (717) 533-3280 By: J' J. onn y, Jr. tt e .D. 15615 P. . Bo Attorneys for Defendant/Petitioner " ? t? C" .-.-? _-? t 3 i'?? '? `- ~ C i ? ( ) .. ? ° ~y5 v?y ,. 4.+? V DAN #S 2008 DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff/Respondent CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 2007-2935 SUZANNE K. MORELAND, CIVIL ACTION -LAW Defendant/Petitioner IN DIVORCE nRnFR AND NOW, this d't day of , 2006 , upon consideration of Defendant/Petitioner's Petition for Injunctive Relief and Advance of Counsel Fees, Costs and Expenses, a hearing is hereby scheduled before The Honorable _ on the I f4 day of , 2008, at 1:30 a.m./#-In., in Courtroom No. , Cumberland County Courthouse, One Courthouse Square, Carlisle, Pennsylvania. Pending said hearing, neither party shall withdraw, transfer or otherwise dissipate funds from the marital financial assets without written consent of both parties. BATHEW J. Distribution: ?Gary L. Rothschild, Esquire, 2215 Forest Hills Drive, Suite 35, Harrisburg, PA 17112 ?John J. Connelly, Jr., Esquire, P.O. Box 650, Hershey, PA 17033 P / 3 ?D$ Cd rw" waio ii ? r•, . r h n 7 1-. I I V C- NVr OUR KdviU N?;?-_i.OW Wei JO ?10)IL CI-1 3114 DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No.: 07-2935 CIVIL TERM CIVIL ACTION - LAW IN DIVORCE MOTION FOR APPOINTMENT OF MASTER Suzanne K. Moreland, Defendant, moves the court to appoint a Master with respect to the following claims: (x) Divorce O Annulment (x) Alimony ( ) Alimony Pendente Lite (x) Distribution of Property ()Support (x) Counsel Fees (x) Costs and Expenses and in support of the motion states: (1) Discovery is not yet complete as to the claim(s) for which the appointment of a master is requested. Defendant served her Request for Production of Documents upon Plaintiff on December 28, 2007 and anticipates all discovery shall be provided in advance of the scheduling of a Master's Hearing. (2) The Defendant appears in the action personally and through his attorney, Gary L. Rothschild, Esquire. (3) The statutory ground(s) for divorce are: § 3301 (c) (4) Check the applicable paragraph(s): O The action is not contested. O An agreement has been reached with respect to the following claims: (x) The action is contested with respect to the following claims: Equitable Distribution, Alimony, Counsel Fees, Costs and Expenses. (5) The action does not involve complex issues of law or fact. (6) The hearing is expected to take one (1) day. (7) Additional information, if any, relevant to the Motion: None. JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: -q-()g By: o J. o elly, Jr. tt rn I. . #15615 P. . Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Defendant { DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No.: 07-2935 CIVIL TERM CIVIL ACTION - LAW IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly, attorney for the Defendant, Suzanne K. Moreland, hereby certify that I have served a copy of the foregoing Motion for Appointment of Master on the following on the date and in the manner indicated below: U.S. MAIL, FIRST CLASS, PRE-PAID Gary L. Rothschild, Esquire 2215 Forest Hills Drive, Suite 35 Northwood Office Center Harrisburg, PA 17112 JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: ( - By: 6 Oio. elly, Jr. J .#15615 P.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Defendant *? c ? ? C7 G?? , j ? ?~rv ? ? r - _ - _ _ -- ?. ,? { a Y '? ? .s.. . ar '? ?_; . { .l r.? ., ?, -G ? ? A :IAN i l !00! t" DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. No.: 07-2935 CIVIL TERM SUZANNE K. MORELAND, CIVIL ACTION - LAW Defendant : IN DIVORCE ORDER APPOINTING MASTER AND NOW, 2008, E. Robert Elicker, Esquire is appointed Master with respect to the jowing claims: equitable distribution, alimony, counsel fees, costs and expenses. By the Court: v ?? G Distribution: ,,,Ka'?y L. Rothschild, Esquire, 2215 Forest Hills Drive, Suite 35, Northwood Office Center, Harrisburg, PA 7112, (717) 540-3510 (phone); (717) 540-3512 (fax); Attorney for Plaintiff ?hn J. Connelly, Jr., Esquire, P.O. Box 650, Hershey, PA 17033, (717) 533-3280 (phone); (717) 533-7771 (fax); jjc a?jsdc.com (e-mail); Attorney for Defendant E. Robert Elicker, III, Esquire, Cumberland County Divorce Master, 9 North Hanover Street, Carlisle, PA 17013; (717) 240-6535 (phone); (717) 240-7890 (fax) CIO rraE LJ___ I l`/ 1/d ?„P t ?;,. t? ?-? ?°. tr ? .?`?> ? 1 . - , -` ` i ..?^" F ?1?'? ?. ?.? `h t }?? e ? S\r" Z $/ ? ? i ^y .f ?? ` - r John J. Connelly, Jr., Esquire Attorney I.D. No. 15615 James Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Attorneys for Defendant DAVID A. MORELAND, Plaintiff IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA V. SUZANNE K. MORELAND, Defendant No.: 07-2935 CIVIL TERM CIVIL ACTION - LAW IN DIVORCE PETITION RAISING ECONOMIC CLAIMS AND NOW, comes the Defendant, Suzanne K. Moreland, by and through her attorney, John J. Connelly, Jr., Esquire, and James, Smith, Dietterick & Connelly, LLP, and files the following Petition Raising Additional Claims: COUNTI CLAIM FOR EOUITABLE DISTRIBUTION OF MARITAL PROPERTY UNDER SECTION 3502 OF THE DIVORCE CODE 1. Plaintiff and Defendant are the owners of various real and personal property, motor vehicles, bank and investment ccounts and insurance policies acquired during their marriage which are subject to equitable distribution by this Court. COUNT II CLAIM FOR ALIMONY UNDER SECTION 3701 OF THE DIVORCE CODE 2. Defendant lacks sufficient property and income to provide for her reasonable needs. Defendant requires reasonable alimony to adequately maintain herself in accordance with the standard established during the marriage. Plaintiff is financially able to provide for the reasonable needs of the Defendant. COUNT III CLAIM FOR COUNSEL FEES AND EXPENSES UNDER SECTION 3702 OF THE DIVORCE CODE 3. Defendant does not have sufficient funds to support herself and pay the counsel fees and expenses incidental to this action. 4. Plaintiff is full and well able to pay Defendant counsel fees and expenses incidental to this divorce action. WHEREFORE, the Defendant requests the Court to enter a Decree: a. dissolving the marriage between the Plaintiff and Defendant; b. equitably distributing all property owned by the parties hereto; C. directing the Plaintiff to pay alimony to Defendant; d. directing the Plaintiff to pay Defendant's counsel fees and the cost of this suit; and e. for such further relief as the Court may determine equitable and just. Respectfully submitted, 9 - V D Dated: 1 -9-0t- JAMES, JAMES, SMITH, DIETTERICK & CONNELLY, LLP By: %4?A (?- - J. o elly, Jr. m b tt I. . #15615 P.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Defendant VERIFICATION I, Suzanne K. Moreland, verify that the statements made in the foregoing document are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Date: ?C) Suzanne K. Moreland L,r 7 ?j p V` v _ + e T7 -0 CD r I 1 DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA : NO. 2007-2935 CIVIL ACTION - LAW IN DIVORCE INVENTORY OF SUZANNE K. MORELAND Defendant files the following inventory of all property owned or possessed by either party at the time this action was commenced and all property transferred within the preceding three (3) years. Defendant verifies that the statements made in this inventory are true and correct. Defendant understands that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Date: Suzanne . Moreland, Defend t ASSETS OF PARTIES Defendant marks on the list below those items applicable to the case at bar and itemizes the assets on the following pages. If an item has been appraised, a copy of the appraisal report is attached. (x) 1. Real property (x) 2. Motor vehicles (x) 3. Stocks, bonds, securities and options () 4. Certificates of Deposit (x) 5. Checking accounts, cash () 6. Savings accounts, money market () 7. Contents of safe deposit boxes O 8. Trusts (x) 9. Life insurance policies (indicate face value, cash surrender value and current beneficiaries) O 10. Annuities O 11. Gifts O 12. Inheritances O 13. Patents, copyrights, inventions, royalties () 14. Personal property outside the home (x) 15. Businesses (list all owners, including percentage of ownership, and officer/director positions held by a party with a company) O 16. Employment termination benefits - severance pay, workman's compensation claim/award () 17. Profit sharing plans () 18. Pension plans (indicate employee contribution and date plan vests) (x) 19. Retirement plans, Individual Retirement Accounts O 20. Disability payments O 21. Litigation claims (matured and unmatured) O 22. MilitaryN.A. benefits O 23. Education benefits (x) 24. Debts due, including loans, mortgages held (x) 25. Household furnishings and personalty (include as a total category and attach itemized list if distribution of such assets is in dispute) (x) 26. Other MARITAL PROPERTY Plaintiff lists all marital property in which either or both spouses have a legal or equitable interest individually or with any person as of the date this action was commenced. ITEM NUMBER DESCRIPTION NAMES OF ALL OF PROPERTY OWNERS l . 2018 Mt. Pine Drive, Suzanne K. Moreland and Mechancisburg, PA David A. Moreland 1. 148 Cornell Drive, Suzanne K. Moreland and Millersburg, PA David A. Moreland 2. 2000 Corvette David A. Moreland 3. & 6. Vanguard Money Market David A. Moreland Acct ...2119 ' 3. & 6. Vanguard Prime Money David A. Moreland Market Acct....6459 3. Manugraph India LTD stock David A. Moreland (approx. 24,442 shares) - 3. Vanguard Investment Suzanne K. Moreland and Acct....2175 David A. Moreland 3. Vanguard Custodial Account Suzanne K. Moreland, as custodian for Hanna L. Moreland 3. Vanguard Custodial Account David A. Moreland, as custodian for Jane M. Moreland 5. Community Bank Checking David A. Moreland Acct....4809 5. Community Bank Suzanne K. Moreland Acct....5209 5. & 15. National Bank Acct....6010 Suzanne K. Moreland (Tri Color Farms) 5. & 15. Commerce Bank Acct....0585 Suzanne K. Moreland (Tri Color Farms) 9. Life Insurance (unknown David A. Moreland carrier) 19. Vanguard 401(k) David A. Moreland 19. DGM 401(k) David A. Moreland 19. DGM Money Purchase Plan David A. Moreland 19. Vanguard IRA (including Suzanne K. Moreland Scudder rollover) 25. Jewelry Suzanne K. Moreland and David A. Moreland 25. (and 15.) Personal Property (including Suzanne K. Moreland and inventory of TriColor Farms) David A. Moreland appraised by Erica Wineske 26. Horses (Reilly and Henry), Suzanne K. Moreland and tack and Horse trailer David A. Moreland 26• Gun Safe David A. Moreland and contents NON-MARITAL PROPERTY Plaintiff lists all property in which a spouse has a legal or equitable interest which is claimed to be excluded from marital property. ITEM NUMBER DESCRIPTION REASON FOR OF PROPERTY EXCLUSION 3. Wife's Vanguard Custodial All post separation Account for Hanna L. contributions and earnings Moreland 5. Wife's Community Bank Post separation contributions Acct....5209 5. & 15. Wife's National Bank Acct....6010 (Tri Color All post separation Farms) contributions 5. & 15. Wife's Commerce Bank Acct....0585 (Tri Color All post separation Farms) contributions 19. Wife's Vanguard IRA All post separation (including Scudder rollover) contributions and earnings PROPERTY TRANSFERRED ITEM NUMBER DESCRIPTION DATE OF TRANSFER CONSIDERATION TRANSFEREE 26. Sale of New Holland tractor and Bass Boat May, 2007 $19,750 David A. Moreland 26. Sale of Millersburg Stable January 30, 2007 $258,959.51 David A. Moreland LIABILITIES ITEM NUMBER DESCRIPTION CREDITORS DEBTORS 24. Mortgage encumbering 2018 Mt. Pine Drive, Mechanicsburg, PA US Bank Suzanne K. Moreland and David A. Moreland 24. Credit Card debt Washington Mutual and Capital One Suzanne K. Moreland 1 CD 1 r 4..r ?11+ ?t1 l l? I t ?J ?' O ` k r-n t DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2007-2935 CIVIL ACTION - LAW IN DIVORCE INCOME STATEMENT OF DEFENDANT SUZANNE K. MORELAND I, Suzanne K. Moreland, verify that the statements made in this Income and Expense Statement are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Date: Suzanne K. Moreland, Defendant INCOME Employer: Tri Color Farms Address: P.O. Box 204 Enola, PA 17025 Type of Work: Sales - horse training products Payroll Number: n/a Pay Period (weekly, biweekly, etc.): Gross Pay per Pay Period: Itemized Payroll Deductions: Federal Withholding FICA Local Wage Tax State Income Tax Mandatory Retirement Union Dues Health Insurance Other (specify) See Exhibit "A" attached hereto Net Pay per Pay Period: $ OTHER INCOME: Interest Dividends Pension Distributions Annuity Social Security Rents Royalties Unemployment Comp. Workers Comp. Employer Fringe Benefits Spousal and Child Support WEEK MONTH (Fill in appropriate column) $2,000 TOTAL $ $ TOTAL INCOME $ YEAR R $ PROPERTY OWNED Checking accounts Savings accounts Credit Union Stocks/bonds Real estate Other INSURANCE Hospital Blue Cross Other Medical Blue Shield Other Health/Accident Disability Income Dental Other Ownership Description Value H W J SEE DEFENDANT'S INVENTORY 1 Mill Company Coverage Policy No. H W J SUPPLEMENTAL INCOME STATEMENT (a) This form is to be filled out by a person (check one): _X_ (1) who operates a business or practices a profession, or (2) who is a member of a partnership or joint venture, or (3) who is a shareholder in and is salaried by a closed corporation or similar entity. (b) Attach to this statement a copy of the following documents relating to the partnership, joint venture, business, professional, corporation or similar entity: (1) the most recent Federal Income Tax Return, and (2) the most recent Profit and Loss Statement. (c) Name of business Address and Telephone Number: Tri Color Farms P.O. Box 204, Enola, PA 17025 (d) Nature of business (check one): partnership (2) joint venture (3) profession (4) closed corporation _X_ (5) other - Sole Proprietorship (e) Name of accountant, controller or other person in charge of financial records: None (f) Annual income from business: (1) (2) (3) (4) None - See Exhibit "A" attached hereto How often is income received? Gross income per pay period: Net income per pay period: Specified deductions, if any: EXHIBIT "A" t SCHEDULE C Profit or Loss From Business (Form 1040) (sole Proprietorship) ? Partnerships, joint ventures, etc., must file Form 1065 or 1065-8. Department of the Treasury Internal Revenue service 99 ? Attach to Form 11040, 1040N or 1041. ? See Instructions for Schedule C Name of proprietor SUZANNE K MORELAND A Principal business or profession, including product or service (see page C-2 of the Instructions) - TSP. - TT/1Tl " m, m T&TTT.Tl• r%rll^r%r7t"rnt• 2006 Attadmrent _ Social security number (SSN) 203-52-1141 8 EnW cods from pages C-a, 9, S, 1D C Business name. If no separate business name, leave blank. D Employer ID number (EIN), H any TRICOLOR FARMS 203-52-1141 ` E Business address (including suite or room no.) ? 14 8 _CORNELL DRIVE --------------------------------------- City, town or post office, state, and ZIP code MILLERSBURG PA 17061 F Accounting method: (1) X Cash (2) Accrual (3) [:] Other (specity) ? _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ G Did you "materially participate" in the operation of this business during 20067 If 'No," see page C-2 for limit on losses , , , Yes No H If you started or acquired this business during 2006, check here .................................. ? 1 Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the "Statutory employee" box on that torn was checked, see page C-3 and check here .................. ? ? 1 4, 201. 2 Returns and allowances .. . .. ....... . . . .. . .. .. . .... . . . . . ... .......... 2 3 Subtract line 2 from fine 1 .................................. 3 4, 201. 4 Cost of goods sold (from line 42 on page 2) . ... .. . . .. ..... . . .... . .... . . ... ... .. 4 5, 720. 5 Gross profIL Subtract line 4 from line 3 ,,, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 5 -1, 519. 6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-3) , , , , , , , , , . 6 7 Gross income. Add lines 5 and 6 ? . 7 1, 519. - Expenses. Enter exoenses for business use of vour home onhf online 30. 8 Advertising . . 8 1 8 , 9 6 18 Office expense , , , , , , , , , , , 18 ........ . 9 Car and truck expenses (see 19 Pension and profit-sharing plans , , , 19 page C4) ... 5YD4Y. ,7, , 9 1,015. 20 Rent or lease (see page C-5): 10 Commissions and fees , , , , , , 10 a Vehicles, machinery, and equipment , , , 20a , 11 Contract labor b Other business property .... . .. .. 2pb , (see page C-4) 11 21 Repairs and maintenance , , , , , , 21 . , _ .. , ... 12 Depletion , , , , , , , , , , , , , 12 22 Supplies (not included in Part III) _ . , 22 13 Depreciation and section 179 23 Taxes and licenses expense deduction (not Included in Part 111) (see 24 Travel, meals, and entertainment: a Travel ... .... ... . . . . ... 24a 442. page C-4) ... , , , , , , . , 13 b Deductible meals and 14 Employee benefit programs entertainment (see page C-6) , , , , . , 24b 12. (other than on line 19) , , , , , , , 14 25 Utilities , , , , , , , , , , , , , , , , , 25 15 Insurance (other than health) , , , , 15 26 Wages (less employment credits) , , , , 26 18 Interest: a Mortgage (paid to banks, etc.) 16a 27 Other expenses (from line 48 on page 2) ................. 27 115. ... b Other .. .. . .. . . .. . . .. 16b 17 Legal and professional services . 17 28 Total expenses before expenses for business use of home. Add fines 8 through 27 in columns ? 26 3,552. . , , , , , , , , 29 Tentative profit (loss). Subtract line 28 from line 7 , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 29 -5,071. 30 Expenses for business use of your home. Attach Form 8829 ........................... 30 31 Net profit or (loss). Subtract line 30 from line 29. e If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040 NR, line 13 (statutory employees, see page C•6). Estates and trusts, enter on Form 1041, line 3. 31 -5,071. e If a loss, you must go to line 32. J 32 If you have a loss, check the box that describes your investment in this activity (see page C-6). e If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on 32a Nat Ali investment Is at risk. Form 1040NR, line 13 (statutory employees, see page C-6). Estates and trusts, enter on Form 1041, line 3. 32b Soros krvestmekn is root e If you checked 32b, you must attach Form 6198. Your loss may be limited. `ist` For Paperwork Reduction Act Notice, see page C-7 of the Instructions. Schedule C (Form 1040) 2006 JSA 8X0110 2.000 58076M K371 V06-5.4 BJM - 00001 DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2007-2935 CIVIL ACTION -LAW IN DIVORCE EXPENSE STATEMENT OF DEFENDANT SUZANNE K. MORELAND I, Suzanne K. Moreland, verify that the statements made in this Expense Statement are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Date: - g C c? 1-? ` _ Suzanne K. Moreland, Defendant Monthly Total EXPENSES Home Mortgage or Rent Maintenance Lawn Care 2°d Mortgage UTILITIES Electric Gas Oil Telephone Cell Phone Water Sewer Cable TV Internet Trash/Recycling TAXES Real Estate Personal Property $1,847' $60 $130 $175 $40 $140 $40 $25 $80 $40 $25 $6672 Monthly Monthly Children Parent ' Plaintiff has continued to pay this amount representing the amount of the mortgage for the marital residence where Defendant and the parties children reside. z This amount reflects an estimated amount as Plaintiff continues to pay the parties' real estate tax in the approximate amount of $8,000 per year. e INSURANCE Homeowners/Renters $70 Automobile $40 Life Accident/Disability Excess Coverage Long-Term Care AUTOMOBILE Loan Payments $480 Fuel $400 Repairs $40 Memberships/AAA $5 MEDICAL Medical Insurance See footnote3 Doctor $40 Dentist Hospital Medication $60 Counseling/Therapy $640 Orthodontist Real Estate Special Needs (glasses, etc.) $10 Currently, Plaintiff pays for the premiums for medical insurance covering the parties and their children. However, there is approximately $400 of outstanding unreimbursed medical bills. EDUCATION Tuition $1,300 Tutoring Lessons Other PERSONAL Debt Service Clothing $225 Groceries $600 Haircare $120 Memberships $50 MISCELLANEOUS Child Care Household Help $80 Summer Camp $80 Papers/Books/Magazines $35 Entertainment $260 Pet Expenses $500 Vacations $5004 Gifts $140 Legal Fees/Prof. Fees $800 Charitable contributions Children's Parties Children's Allowances $173 Other Child Support Alimony payments TOTAL MONTHLY EXPENSES $9,917 a This amount reflects the standard of living of the parties' during their marriage. ^' c? c? ?? .: _ ??i??i1 ;Y 4;'l'1 _ E .. "r ` a DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA VS NO. 2007-2935 SUZANNE K. MORELAND, CIVIL ACTION - LAW Defendant IN DIVORCE ORDER OF COURT AND NOW, this 14th day of January, 2008, after conference with counsel, our order of January 2, 2008, is vacated and replaced with the following: 1. The Vanguard Prime Money Market Fund Account No. 88015102119 in Plaintiff's name is hereby frozen. No sums may be withdrawn except by written agreement of both parties or by order of this court. 2. The following disbursements are specifically authorized from said account: A. $50,0000 to Suzanne K. Moreland. B. $50,000 to David A. Moreland. 3. Further, David A. Moreland may withdraw the following: A. The difference between his prior withdrawals and the $20,000 previously agreed upon by the parties. An accounting of what has been withdrawn against that $20,000 shall be provided to Mr. Connelly. If the parties cannot agree upon the balance, this Court will hold a conference call with counsel and enter an appropriate order resolving the dispute. B. All deposits, excluding dividends and interest, made between January 2, 2008, and the date of this order. 4. Wife shall be entitled to copies of all monthly statements from said account. This order is not meant in any way to express an opinion on the ultimate division of the marital assets. That matter is to be determined by the Master after a full hearing on the merits. Gary L. Rothschild, Esquire 2215 Forest Hills Drive, Suite 35 Harrisburg, PA 17112 Co l is /rI? l For the Plaintiff John J. Connelly, Jr., Esquire P.O. Box 650 Hershey, PA 17033 For the Defendant :mlc Eowarci E. Uui.cio, J. J 1 GARY L. ROTHSCHILD, ESQUIRE PA Supreme Court I.D. # 62041 2215 Forest Hills Drive, Suite 35 Harrisburg, PA 17112 (717) 540-3510 DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant Attorney for Plaintiff IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW NO. 07-2935 CIVIL TERM IN DIVORCE ACCEPTANCE OF SERVICE I, John J. Connelly, Jr., Esquire hereby accept service of Plaintiff's Complaint In Divorce. I hereby certify that I represent the above-captioned Defendant, Suzanne K. Moreland, and further certify that I am authorized to accept service on behalf of said Defendant. Date: lol - 1, 111 JAMES, SMITH, DIETTERICK & CONNELLY, LLP P.O. Box 650 Hershey, PA 17033 Cs 0 -n r r-a M m Fr -a , .-c <? .::? has -w -rn V MARIA P. COGNETTI & ASSOCIATES MARIA P. COGNETTI, ESQUIRE Attorney I.D. No. 27914 210 Grandview Avenue, Suite 102 Camp Hill, PA 17011 Telephone No. (717) 909-4060 Attorneys for Plaintiff DAVID A. MORELAND Plaintiff V. SUZANNE K. MORELAND, Defendant FEB 15 2008 BY: -------------------- IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 07-2935 CIVIL ACTION -LAW IN DIVORCE PRAECIPE FOR WITHDRAWAL/ENTRY OF APPEARANCE TO THE PROTHONOTARY: Kindly withdraw the appearance of Gary L. Rothschild, Esquire, on behalf of David A. Moreland, Plaintiff, in the above-captioned Date: 2 3 0e By: GARY YROTHSCHILD, ESQUIRE Attorney I.D. No. 6 Z 040 2215 Forest Hills Drive, Suite 35 Harrisburg, PA 17112 Telephone No. (717) 540-3510 TO THE PROTHONOTARY: Kindly enter my appearance on behalf of David A. Moreland, Plaintiff, in the above- captioned matter. MAP.C I ASSOCIATES Date: -7(/'r 09 By: MARIA . CO TTI, ESQUIRE Attorney I.D. No. 27914 210 Grandview Avenue, Suite 102 Camp Hill, PA 17011 Telephone No. (717) 909-4060 Attorney for Plaintiff 7 .r 1. ,..-. ;r 4 DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND, Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2007-2935 CIVIL ACTION -LAW IN DIVORCE DEFENDANT, SUZANNE K. MORELAND'S PRE-TRIAL STATEMENT Date of Marriage: April 21, 1990 Date of Separation: May 2, 2007 Divorce Complaint filing date: May 17, 2007 1. ASSETS A. Marital Property B. C. See attached Asset Chart attached hereto as Exhibit "A". Non-marital Property of Wife (1) Wife's Vanguard Custodial Account for Hanna L. Moreland - all post separation contributions and earnings. (2) Wife's Community Bank (now Susquehanna Bank) Account #5209 - post separation contributions. (3) Wife's Halifax National Bank Account #6010 (Tri Color Farms) - all post separation contributions. (4) Wife's Commerce/Metro Bank Account #0585 (Tri Color Farms) - all post separation contributions. (5) Wife's PNC Bank Checking Account #6801 - opened post separation with no marital funds. Non-marital Property of Husband To be provided by Husband. 2. EXPERT WITNESSES Wife knows of no expert witnesses at this time. However, Wife reserves the right to supplement this answer should such become available and necessary. In particular, in the event the parties are unable to reach an agreement with respect to the value of the marital residence, Wife reserves the right to call upon a real estate expert in this regard. 3. NON-EXPERT WITNESSES Wife knows of no non-expert witnesses at this time with the exception of the parties. However, Wife reserves the right to supplement this answer should such become available and necessary. 4. EXHIBITS To be set forth prior to hearing. 5. NET INCOME A. Wife/Defendant - a. As indicated in Wife's Income and Expense Statement dated January 9, 2008 (a copy of which is attached hereto as Exhibit `B"), she operates Tri Color Farms from the marital residence in which she develops horse training products which she sells on the internet. According to her 2008 Schedule C Profit and Loss Statement, she realized an annual profit of $1,597.00. Effective December 1, 2007, Wife receives spousal and child support for the benefit of the parties' two children in the combined amount of $2,000.00 per month. Husband also pays an additional approximate amount of $2,600.00 per month for expenses for the benefit of Wife and the parties' two children in connection with the mortgage, taxes and insurance for the marital residence. b. In about March 2009, Wife began enrolling in online tutorials regarding website design and maintenance in order to start up her Advantage Site Solutions business from which Wife operates from the marital residence. To date, Wife has earned a gross income of $825.00 without consideration of any business related expenses. c. Since the parties' separation, Wife also works at a local golf course each summer for approximate five (5) hours per week, earning approximately a gross income of $1,000.00 per year. B. Husband/Plaintiff - Husband is Vice President of Sales and Marketing of Manugraph DGM, Inc. According to Husband's 2008 W-2, he earned Medicare wages in the amount of $282,634.06. A copy of the parties' joint 2008 Federal Tax Return and Husband's W-2 is attached hereto as Exhibit "C". 6. EXPENSES Wife filed her Income and Expense Statement dated January 9, 2008 (Exhibit "B") Husband has filed neither his Income and Expense Statement nor his Inventory. 7. PENSIONS/RETIREMENT A. Wife/Defendant - Wife maintains a Vanguard IRA whose value is $116,450.41 as of November 19, 2009. B. Husband/Plaintiff - Husband maintains employment related retirement benefits consisting of a Vanguard 401(k), DGM 401(k), and DGM Money Purchase Plan. As of the parties' date of separation, the combined value of Husband's 401(k) Plans were approximately $335,625.00. Husband has not provided statements confirming the current balance of his 401(k) benefits nor his Money Purchase Plan. 8. COUNSEL FEES Wife has raised a claim for counsel fees and in support therefore, has filed her Income and Expense Statement. 9. PERSONAL PROPERTY DISPUTE It is Wife's position that both parties waive any claim to the other's personal property in their respective possession. 10. DEBTS (1) Mortgage - The balance of the mortgage encumbering the marital residence as of November 30, 2007 was $297,680.78. Because Husband is continuing to pay the mortgage, the information regarding the current balance is in Husband's possession. 11. PROPOSED RESOLUTION It is proposed that the marital property be split 60% to Wife and 40% to Husband and that Wife/Defendant, Suzanne Moreland, be awarded indefinite alimony, counsel fees, costs and expenses. 12. ESTIMATED LENGTH OF TRIAL One (1) day. Respectfully submitted, JAMES, SMITH, DIETTERICK & CONNELLY, LLP Dated: By: %a QU A, J Cly, Jr. A 15615 Christine Taylor Brann Attorney I.D. #82204 P.O. Box 650 Hershey, PA 17033-0650 (717) 533-3280 Attorneys for Defendant EXHIBIT "A" 4) a) fir!' y' () ? i Z 0 . ? O , CO N L` t 7 p. V i?--- ti C O . fi . M co ,. r ? ?' i . ? . E?Y T t ` { { 3.(S U) a) O m Co C:> LO 4) > EN U , c > -0 >m _ y 4 ' O O ?? M Z O - N j O CD O Z O 04 m p i.. ;: C 0 O N OO O 0 LO N 'C m` •r.' '` Co o C -? d N ? N N CD LO In U ` 0 O co co z d L.1 p f- N O L O : c6 fn Cl) MEl3 CV ' C O co >1 (3 (Y) O N , lp C N ' $ ..... O .-. O .-. ?O M a QO U) m ? 1 N ? ? co + U) O tiN 00 N 0 NN co h 00 ON C O ? c O co m L m o - v . W Q J O 'L A- ?[ ft , -Y C: C ? C . m m 0 U .. N -U f0 C L C m Q cc W e4?. .. s E a) U L -0 7 U N O co m m O O) C C O Q >> ? v `_ O 7 0 C C 0) (0 0 tU 3 co CO U) N ? L Q O co ? } U) O a) U m N so 0) 4) m ?/ M "0 ? yT F .,, cu N Q O = C C O C a. c6 C fB 0 U) C: U wf' E =3 0 E O m E Lo aM m ! X 0) te C C s I' o v o v _ ° co o i° 0) Lo ?° . ; ° 0 o v ,? ) a ?aa a i .-a??ao Ua U¢ T_ U - ? m c o >Q X rn O O N U) J N U) a) O co a m m ? N C 0 C L a p T 3 Ch , 7 C N Q CU CU ? ' 7 ?r 0 4 1l W in (0 GF? _ i C 3 CD C d (D C 'L" V: a) C 0) C ; _ C co ;F ? Z (D Z O 0 L L 0 O CD CD CL Ln 4) 04 (D _0 4) '0 CL C14 C m 7 Q 69 CA C6 CO .0 .0 0 ? O Cn m V o T o o o C CC V Y 4) O i O M N I- LO _0 C) co t} T N . T N -2 ~ CU 3 Q N to O o- cD GO T 0) .0 CD CD r'- co 0) E > N v- Lfi j T N ?f F :. M co (D CL d N N 'a m g ? CD tl- i ?. co E!? co k 69 CA M .. G - Q 6% CU C m a+ ?- 5z 2 0) ' v? V T . . O g N O 'L Q c.; ? C: c ,. c C J M m C CO L M co m 4? _ :3 :3 (D Y .r C J co N Y O O O C C C a a) cn o o m LL N J i :,.? c c C.) Q CU y O ' Q C) 7 7 v 7 Ci LO ? c N CU S,. a U U p - a a a a) o -0 4t V) (a -0 a Q -? CO C :3 N Co 3 as 5 C co m C E 5 o O L M O Lo c " c N ` :3 O c CC U O C a Cfi . . 7 > a > * U > 2 > 2 > D > N U) X (A O O N T T N J O N a N N O (0 a V '? 1 A Ll S W M1 ., m ` ` y C N C t O ?. (D ,'4'? i' C) 0 C C C a c CC CD ' 4 a O O O m cu (D 0 0) LO T- +4' (D c 0 O Cli C: c C: C c C B ' ` 7 O o C O '? M CO > > I C Sy? G; N O fl 1 U i O , O N ti? L lC O IN O a r O >: O; O N m C%i O Lo . Y? ?1 tirt ++ ??-? CL r ? Q1 kl' is C O O m O ; O . d ,; a: m ? ? o 'rz N . r W r C T C c m co (U N N 3 T _ ? C L l r 0) k cc O p $a [ > N ? N L N N N r 'fit !4 ry. C m',.? G C W cC p N d c c N (D (D > 3 o U C U ? (D m ? ? O cC ? ? ? ? -o cc i! 0) wo 4) m I! US 0) cc 3 U) Z C O .?. N N r C C O > CC 4) 0 L (D o 0 C U: O O >' ;o L () ? C co -C U O y O u i O O O , O CC cC O S; CO qt C N Cl (D O C O J J .. ?' N U) N Q- N O C7 N X rn O O r N J N a M N O CC IL 0 d o O ? 10 ? N O C d ` O C O D O C O N aS m r N C O ? :3 O f6 (a C " w y .. W p 2 ? O ca C o O ` ? a) { . F- V 7 C D 0 d SC E' C O N m ca c e R 3 xY ? R -0 ZZ cu cu a r, Cc cu CL N L- ? O co -O (n _ O N O. CD CLt , 0) .0 C' ` > . OL 0 O fA 00 N 00 LO O f O ~ (D co O C l4 7 ' ' O .. O O O O ch O O O .' m Y U 7 O Q N ? LO 00 N O 0 N Cq (6 64 r cu 4+ ? N cu d p a,. ^ CD C C M N a. : R N N 0) 3 N ?. , 9r_ (n > co m 4 > 3 O 0) +- N ? CD e 0 D 1a O O t N Q mC r;' > R L t s_. ' r7 O D N w r O In M k:. W I.rfrr.z. ?` R 7 A._5 cu L W F: U) U N 3 1.L.1.-. L V n if 'j } ' ti •? (D •? (0 / L 1 1 A 0 r L (D L a) L ". . w' o Lr- _ _ _ -_ 3 . :z t7 - U) X O O O N r N J N N Q d' 0) 0) d EXHIBIT "B" DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 2007-2935 SUZANNE K. MORELAND, : CIVIL ACTION -LAW Defendant IN DIVORCE INCOME STATEMENT OF SUZANNE K. MORELAND I, Suzanne K. Moreland, verify that the statements made in this Income and Expense Statement are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Date:_ it /-4-4 a C"'_ `L? Suzanne K. Moreland, Defendant INCOME Employer: Tri Color Farms Address: P.O. Box 204 Enola, PA 17025 Type of Work: Sales - horse training products Payroll Number: n/a Pay Period (weekly, biweekly, etc.): Gross Pay per Pay Period: Itemized Payroll Deductions: See Exhibit "A" attached hereto Federal Withholding FICA Local Wage Tax State Income Tax Mandatory Retirement Union Dues Health Insurance Other (specify) Net Pay per Pay Period: 0 OTHER INCOME: Interest Dividends Pension Distributions Annuity Social Security Rents Royalties Unemployment Comp. Workers Comp. Employer Fringe Benefits Other WEEK MONTH (Fill in appropriate column) YEAR TOTAL $ $ $ TOTAL INCOME $ $ $ PROPERTY OWNED Ownership Description Value H W Checking accounts SEE DEFENDANT'S INVENTORY Savings accounts $ Credit Union $ Stocks/bonds $ Real estate $ Other $ Total $ INSURANCE Hospital Blue Cross Other Medical Blue Shield Other Health/Accident Disability Income Dental Other Coverage Company Policy No. H W J J SUPPLEMENTAL INCOME STATEMENT (a) This form is to be filled out by a person (check one): x_ (1) who operates a business or practices a profession, or (2) who is a member of a partnership or joint venture, or (3) who is a shareholder in and is salaried by a closed corporation or similar entity. (b) Attach to this statement a copy of the following documents relating to the partnership, joint venture, business, professional, corporation or similar entity: (1) the most recent Federal Income Tax Return, and (2) the most recent Profit and Loss Statement. (c) Name of business Tri Color Farms Address and P.O. Box 204, Enola, PA 17025 Telephone Number: (d) Nal (2) (3) (4) (5) :ure of business (check one): partnership joint venture profession closed corporation other - Sole Proprietorship (e) Name of accountant, controller or other person in charge of financial records: None (f) Annual income from business: None - See Exhibit "A" attached hereto (1) How often is income received? (2) Gross income per pay period: _ (3) Net income per pay period: _ (4) Specified deductions, if any: _ EXHIBIT «A" SCHEDULE C Profit or Loss From Business OMB No. 1545-007` (Form 1040) (Sole Proprietorship) Department of the Treasury 0, Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B. 2008 Attachment Internal Revenue Service (99) ? Attach to Form 1040, 1040NR, or 1041. ? See Instructions for Schedule C Form 1040. Sequence No. 09 Name of proprietor Social security number (SSN) SUZANNE K MORELAND 203-52-1141 A Principal business or profession, including product or service (see page C-3 of the instructions) B Enter code from pages C-9, 10, 8 11 SALES OF HORSE TRAINING PRODUCTS ? 4 4 90 C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any TRICOLOR FARMS 20-3521141 E Business address (including suite or room no.) ? 14 8 -CORNELL- DRI VE ----------------------------------------- City, town or post office, state, and ZIP code MILLERS BURG PA 17061 F Accounting method: (1) X Cash (2) Accrual (3)F] Other (specify) ? ----------------- G _ Did you "materially participate" in the operation of this business during 2008? If "No," see page C-4 for limit on losses Yes No H If you started or acquired this business during 2008, check here _ _ _ _ _ _ _ J 7 ncome 1 Gross receipts or sales. Caution. See page C-4 and check the box if: • This income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked, or ? 1 8 789. • You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see page C-4 for limit on losses. 2 Returns and allowances 2 3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. . . . . .. 3 8 789. 4 Cost of goods sold (from line 42 on page 2) , , , , , , , , , , , , , , , , , , , . . 4 4 182. 5 Gross profit Subtract line 4 from line 3 , , , , , , , , _ . . . . . . . . . . . . . . . . .. 5 4 607. 6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-4) 6 7 Gross Income. Add lines 5 and 6 ? 7 4 607. Expenses. Enter expenses for business use of vour home only on line 111 8 Advertising , , . . . , . . . . . . 8 1 830. 18 Office expense 18 9 Car and truck expenses (see . . 19 Pension and profit-sharing plans .. , . , 19 _ page C-5) , , , , , , , , , , , , , 9 20 Rent or lease (see page C-6): 10 Commissions and fees , , , , . . . 10 a Vehicles, machinery, and equipment 20a 11 Contract labor (see page C-5). . . . 11 , . , b Other business property 20b 12 Depletion , , , , , , , , , , , , , 12 21 Repairs and maintenance 21 13 Depreciation and section 179 22 Supplies (not included in Part III) 22 177. expense deduction (not 23 Taxes and licenses . 23 included in Part III) (see page 24 Travel, meals, and entertainment C-5) . . . . . . . . . . . . . . . . 13 a Travel . . . . 24a 1 003 14 Employee benefit programs . . . . . . . . . . . . . b Deductible meals and . (other than on line 19) , , , , , , , 14 entertainment (see page C-7) 24b 15 Insurance (other than health). . . _ 15 , . , , , , 25 Utilities 25 16 Interest: 26 Wages (less employment credits) , , , , 26 a Mortgage (paid to banks, etc.) , . . 16a 27 Other expenses (from line 48 on b Other . . . . . . . . . . . . . . . 16b page 2) . . . . . . . . . . . . . . . 27 17 Legal and professional . . services . 17 28 Total expenses before expenses for business use of home. Add lines 8 through 27, , . _ _ _ . ? 28 3 010. 29 Tentative profit (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . 29 1 597. 30 Expenses for business use of your home. Attach Form 8829 , , . . . . . . 30 31 Net profit or (loss). Subtract line 30 from line 29. • If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040 NR, line 13 (if you checked the box on line 1 as a statutory employee, see page C-7). Estates and trusts , enter on Form 1041, line 3. • If a loss, you must go to line 32. 31 1, 597. o c n yuu nave a ross, cnecK me Dox tnat oescnbes your investment in this activity (see page C-8). • if you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions on page C-7). 32a 8 All investment is at risk. Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not • If you checked 32b, you must attach Form 6198. Your loss may be limited. at risk. For Paperwork Reduction Act Notice, see page C-9 of the Instructions. Schedule C (Form 1040) 2008 JSA 8X0110 3.000 58076M K371 V08-5.4 BJM-27953 DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 2007-2935 SUZANNE K. MORELAND, CIVIL ACTION -LAW Defendant IN DIVORCE EXPENSE STATEMENT OF SUZANNE K. MORELAND I, Suzanne K. Moreland, verify that the statements made in this Expense Statement are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unworn falsification to authorities. Date: 1 f Z 4 Suzanne K. Moreland, Defendant Monthly Monthly Monthly Total Children Parent EXPENSES Home Mortgage or Rent $1,847.001 Maintenance $60.00 Lawn Care $130.00 2"d Mortgage UTILITIES Electric $350.00 Gas Oil Telephone $40.00 Cell Phone $140.00 Water $40.00 Sewer $25.00 Cable TV $80.00 Internet $40.00 Trash/Recycling $25.00 TAXES Real Estate $667.002 Personal Property 1 Plaintiff has continued to pay this amount representing the amount of the mortgage for the marital residence where Defendant and the parties children reside. 2 This amount reflects an estimated amount as Plaintiff continues to pay the parties' real estate tax in the approximate amount of $8,000 per year. Monthly Monthly Total Children INSURANCE Homeowners/Renters $110.003 Automobile (wife and daughter) $150.00 (estimated) Life Accident/Disability Excess Coverage Long-Term Care AUTOMOBILE Loan Payments $480.00 Fuel $500.00 Repairs (wife and daughter) $80.00 Memberships/AAA $10.00 MEDICAL Medical Insurance $1,200.004 (estimated) Doctor $40.00 Dentist $60.00 (estimated) Hospital Medication $150.00 Counseling/Therapy $550.00 Orthodontist Real Estate Special Needs (glasses, etc.) $20.00 Monthly Parent 3 Husband is currently paying this expense. 4 Currently, Husband pays for the premiums for medical insurance covering the parties and their children. However, the estimated monthly premium for Wife's medical insurance after a Divorce Decree has been entered is approximately $1,200.00. Monthly Monthly Monthly Total Children Parent EDUCATION Tuition (Hannah) $1,300.00 Tutoring Lessons Other (website courses) $125.00 PERSONAL Debt Service Clothing $225.00 Groceries $600.00 Haircare $120.00 Memberships $50.00 MISCELLANEOUS Child Care Household Help Summer Camp $80.00 Papers/Books/Magazines $50.00 Entertainment $260.00 Pet Expenses $50.00 Vacations $500.005 Gifts $140.00 Legal Fees/Prof. Fees $800.00 Charitable contributions Children's Parties Children's Allowances $200.00 Other Child Support Alimony payments 5 This amount reflects the standard of living of the parties' during their marriage. TOTAL MONTHLY EXPENSES $11,294.00 EXHIBIT "C" SCHEDULE C (Form 1040) Department of the Treasury Internal Revenue Service Name of proprietor Profit or Loss From Business OMB No. 1545-OC (Sole Proprietorship) 10, 2008 Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B. Attachment Attach to Form 1040, 1040NR, or 1041. ? See Instructions for Schedule C Form 1040. Sequence No. 0 Social security number (SSN) U VLI['LLV - L\ --\L C LVL - -1 L? A Principal business or profession, including product or service (see page C-3 of the instructions) B Enter code from pages C-9, 10, & 11 SALES OF HORSE TRAINING PRODUCTS ? 454390 C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any TRICOLOR FARMS 20-3521141 E Business address (including suite or room no.) ? 14 8 -CORNELL- DRI VE --------------------------------------------- City, town or post office, state, and ZIP code MI LL_E_ RS BURG, PA 17061 F Accounting method: (1) X? Cash (2) 17 Accrual (3) Other (specify) ? G Did you "materially participate" in the operation of this business during 2008? If "No," see page C-4 for limit on losses Yes No . . . . . . . . . . ?- ?p-- H If you started or acquired this business during 2008, check here , , 1 Gross receipts or sales. Caution. See page C-4 and check the box if: e This income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked, or ? 1 8 789. e You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see page C-4 for limit on losses. 2 Returns and allowances 2 3 Subtract line 2 from line 1 3 8 789. 4 Cost of goods sold (from line 42 on page 2) , , , , , , , , , , , , , , , , , , , , , 4 4 182. 5 Gross profit. Subtract line 4 from line 3 , , , , , , , , , , , , , , , , , , 5 4 607. 6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-4) , , , , 6 7 Gross income. Add lines 5 and 6 ? 7 4 607. KOM Expenses. Enter expenses for business use of vour home only nn line In 8 Advertising , , , , , , , , , . . , 8 1 830. 18 Office expense 18 9 Car and truck expenses (see , , , , , , , . . . 19 Pension and profit-sharing plans , , , , , 19 page C-5) , , , , , , , , , , , 9 20 Rent or lease (see page C-8): 10 Commissions and fees , , , , , , , 10 a Vehicles, machinery, and equipment 20a 11 Contract labor (see page C-5). . 11 , , , b Other business property 20b 12 Depletion , , , , , , , , , , , , 12 , . , , . 21 Repairs and maintenance 21 13 Depreciation and section 179 22 Supplies (not included in Part III) 22 177. expense deduction (not 23 Taxes and licenses 23 included in Part III) (see page 24 Travel, meals, and entertainment: C-5) . . . . . . . . . . . . . . . . 13 a Travel . . . . 24a 1 003 14 Employee benefit programs . . . . . . . . . . . . . b Deductible meals and . (other than on line 19) , , , , , , , 14 entertainment (see page C-7) 24b 15 Insurance (other than health), _ , , 15 , , , , , , 25 Utilities 25 16 Interest: 26 Wages (less employment credits) 26 a Mortgage (paid to banks, etc.) , , , 16a 27 Other expenses (from line 48 on b Other . . . . . . . . . . . . . . . 16b page 2) . . . . . . . . . . . . . . 27 17 Legal and professional . . . services , 17 28 Total expenses before expenses for business use of home. Add lines 8 through 27_ , , , , , , . _ . . ? 28 3 010. 29 Tentative profit (loss). Subtract line 28 from line 7 , , , , , , , , , , , , , , , 29 1 597. 30 Expenses for business use of your home. Attach Form 8829 , , , , _ , . _ . . 30 31 Net profit or (loss). Subtract line 30 from line 29, e If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040 NR, line 13 (if you checked the box on line 1 as a statutory employee, see page C-7). Estates and trusts, enter on Form 1041, line 3. e If a loss, you must go to line 32. 31 1, 597. 4c it you nave a loss, cnecK the Dox that describes your investment in this activity (see page C-8). e If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions on page C-7). 32a 11atrisk. All investment is at risk. Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not e If you checked 32b, you must attach Form 6198. Your loss may be limited. For Paperwork Reduction Act Notice, see page C-9 of the Instructions. Schedule C (Form 1040) 2008 JSA BX0110 3.000 58076M K371 V08-5.4 BJM-27953 €1040 Department of the Treasury - Internal Revenue Service U.S. Individual Income Tax Retui Label For the year Jan. 1-Dec. 31, 2008, or other tax year beginning Your f,.,.+ d ;n 'ti 1 2CIA i99) I 2008, ending (See L name an a Last name instructions B DAVI D A MORELAND on page 14.) E if a joint return, spouse's first name and initial Last name use the IRS L S UZ ANNE K MORELAND label. H Home address (number and street). If you have a P.O. box, see page 14. Otherwise, E please print R or type. 4536 LAURELWOOD DRIVE E City, town or post office, state, and ZIP code. If you have a foreign address see page 14 - Do not write or staple in this Apt. no. Your social security number 286-70-6584 Spouse's social security number 203-52-1141 You must enter your SSN(s) above. ,A, Checking a box below will not Presidential HARRISBURG P 17110 1 change your tax or refund. Election Campaign ? Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 14) ? 171 You Spouse 1 Single 4 Head of household (with qualifying person). (See page 15.) If Filing Status 2 X Married filing jointly (even if only one had income) the qualifying person is a child but not your dependent, enter Check only 3 Married filing separately. Enter spouse's SSN above this child's name here. ? one box. and full name here. ? 5 n Qualifying widow(er) with dependent child (see page 16) 6a x Yourself. If someone can claim you as a dependent, do not check box 6a . . . . . Exemptions b X souse ...................................... c Dependents: (2) Dependent's (3) Dependent's 1 First social security number relationship to name Last name you JANE M MORFT,ANn ?A-FS-F'2A1 nrrnum>+'D If more than four dependents, see page 17. oozes cnecxea 2 • • • • on 6a and 6b No. of children on 6c who: (4) ? if qualifyiV e lived with you _2 ehdd for child tas did not live with «adit (saa yoga n) you due to divorce or separation (see page 18) Dependents on 6c not entered above d Total number of exemptions claimed ............................. ... Add numbers on lines above ? . Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . , . . . . • . . 7 268, 566. 8 a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . 8 a 741. Attach Form(s) b Tax-exempt interest. Do not include on line 8a , , • • . . • . . . 8b W-2 here. Also 9 a Ordinary dividends. Attach Schedule B if required 9a 24 546 attach Forms . . . . . . . . . . . . , . W-2G and b Qualified dividends (see page 21), _ . • , . 9b 1099-R if tax 10 Taxable refunds, credits, or offsets of state and local income taxes (see a e 22) STMT 1 10 20 was withheld. p g . . 11 Alimony received • • • , _ . . . . . . • . • . . . . . . • . . • . . . . . • . . _ • . . . • 11 ou did not 12 Business income or (loss). Attach Schedule C or C-EZ . . . . . • . 12 1 597. y get a W-2, g 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ? ? 13 11, 462. see page 21. 14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . 14 15a IRA distributions, , , , , • 15a b Taxable amount (see page 23) 15b 16a Pensions and annuities, , , 16a b Taxable amount (see page 24) 16b Enclose, but do 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E , 17 not attach, any 18 Farm income or (loss). Attach Schedule F , , • 18 payment. Also, please use 19 Unemployment compensation 19 Form loop-V. 20a Social security benefits, 120a I I b Taxable amount (see page 26) 20b 21 Other income. List type andamount (see page 28)-__________________________ 21 22 Add the amounts in the far right column for lines 7 through 21. This is our total income ? 22 306, 932. Adjusted 23 Educator expenses (see page 28) • • . . • • , , , , , , , , , , 23 Gross 24 Certain business expenses of reservists, performing artists, and Income fee-basis government officials. Attach Form 2106 or 2106-EZ ' 24 FsoAr RS 25 Health savings account deduction. Attach Form 8889 . . . . . . • 25 26 Moving expenses. Attach Form 3903 . . • • . . , , , , , , , , , 26 27 One-half of self-employment tax. Attach Schedule SE . .. . . . . 27 113. 28 Self-employed SEP, SIMPLE, and qualified plans . .. . . . . . . 28 29 Self-employed health insurance deduction (see page 29) . . . . . 29 30 Penalty on early withdrawal of savings . . . . . . . . . . . . . . 30 31a Alimony paid b Recipient's SSN ? 31a 32 IRA deduction (see page 30) • • . • • , , , • , • _ , , , • , , . 32 33 Student loan interest deduction (seepage 33) . . . . . . . . . . . 33 34 Tuition and fees deduction. Attach Form 8917. . . . . . 34 35 Domestic production activities deduction. Attach Form 8903 . . . 35 36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Subtract line 36 from line 22. This is our adjusted gross income • ? 37 )sure, Privacy Act, and Paperwork Reduction Act Notice, see page 88. 8A1210 2.000 58076M K371 V08-5.4 BJM-27953 13. Form 1040 (2008) Form 1040 (2008) DAVID AMORELAND & S UZ ANNE K MORELAND 7RF--7n-G,c;PA Paoe2 Tax 38 Amount from line 37 (adjusted gross income) . . • • . , • . , . , . , , , , , , , 38 306, 819. and Credits 39a Check You were born before January 2, 1944, Blind. Total boxes if: I R Spouse was born before January 2, 1944, ? Blind. I checked ? 39a b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here ? 39b Standard c Check if standard deduction includes real estate taxes or disaster loss (see page 34) . . . . . . ? 39c Deduction 40 Itemized deductions (from Schedule A) or your standard deduction (see left mar in) 40 62 827 for- g , . 41 Subtract line 40 from line 38 g 41 243, 992. • People who checked any 42 If line 38 is over $119,975 or you provided housing to a Midwestern displaced individual, see SEE STMT 2 box on line 39a 39b or page 36. Otherwise, multiply $3,500 by the total number of exemptions claimed on line 6d 42 11, 480. , 39c orwho 43 Taxable income. Subtract line 42 from lin . If line 42 is more line 41, enter -0- 43 232, 512. can be claimed as a 44 Tax (seepage 36). Check if an taxis from: a . . • . . . . any Form(s) 8814 b Form 4972 . . . . . . .... 44 53, 395. dependent, see page 34 45 Alternative minimum tax (see page 39). Attach Form 6251 45 5 931. . 9 All others: 46 Add lines 44 and 45 • , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ? 46 59, 326. Si l 47 Foreign tax credit. Attach Form 1116 if required ' 47 ng e or Married filing 48 Credit for child and dependent care expenses. Attach Form 2441 , 48 separately, $5 450 49 Credit for the elderly or the disabled. Attach Schedule R . . . . . 49 , . . 50 Education credits. Attach Form 8863 50 jointly Marriedorfiling 51 Retirement savings contributions credit. Attach Form 8880 , , , , 51 Qualifying widow(er) 52 Child tax credit (see age 42). Attach Form 8901 if re wired, 52 , $10,900 53 Credits from Form: a 8396 b ? 8839 C 5695 53 Head of 54 Other credits form Form: a 3800 b 8801 C 54 household, 55 Add lines 47 through 54 These are your total credits 55 000 $8 . .... ... ........... . , 56 Subtract line 55 from line 46. If line 55 is more than line 46, enter -0- . . ? 56 59, 326. 57 Self-employment tax. Attach Schedule SE . . . . . . .. . . . 57 226. 58 Unreported social securit and Medicare tax f F ? ? y rom orm: a 4137 b 8919 • Other 58 59 Additional tax on IRAs other qualified retirement plans, etc. Attach Form 5329 if required Taxes ?' 59 ? 60 Additional taxes: ( a U AEIC payment b ? Household employment taxes. Attach Schedule H , 60 61 Add lines 56 through 60. This is our total tax • ? ... ..................... 61 59, 552. 62 Federal income tax withheld from Forms W-2 and 1099, , , , , , , , 62 52F305. Payments 63 2008 estimated tax payments and amount applied from 2007 return 63 64a Earned income credit (EIC) . . . . . . . 64a If you have a b Nontaxable combat pay election 64b qualifying child, attach 65 Excess social security and tier 1 RRTA tax withheld (see page 61) , . , 65 Schedule EIC. 66 Additional child tax credit. Attach Form 8812 . . . . . . . . . . . . 66 67 Amount paid with request for extension to file (see page 61) , . 67 68 Credits from Form: a ? 2439 b ? 4136 c ? 88o1 d ? 8885 68 69 First-time homebuyer credit. Attach Form 5405 , , , , , , , . . . 69 70 Recovery rebate credit (see worksheet on pages 62 and 63). . . . . 70 71 Add lines 62 through 70. These are your total payments . . , ? 71 52, 305. Refund 72 If line 71 is more than line 61, subtract line 61 from line 71. This is the amount you overpaid 72 Direct deposit? 73a Amount of line 72 you want refunded to you. If Form 8888 is attached check here . ? ? 73a , See page 63 ? b Routing number ?c Type: and fill in 73b, ? Checking ? Savings 73c, and 73d, ? d Account number or Form 8888. 74 Amount of line 72 you want applied to your 2009 estimated tax ? 74 Amount 75 Amount you owe. Subtract line 71 from line 61. For details on how to pay, see page 65 , , ? 75 7 247, You Owe 76 Estimated tax penalty (see page 65) • . . . . . . . . . . . . . . . 76 , Third Party uo you want to allow another person to discuss this return with the IRS (see page 66)? Designee Designee's phone name ? ppF'PAp7P - b.. Here Joint return? Seepage 15. Keep a copy for your records. Paid Preparers' yA signature i-ZL Preparer's Firm's name (o Use Only yours ifself-employed),' address, and ZIP code U Yes. Complete the following. U No Personal identification Daytime phone number CAMP HILL PA 17011 JSA BA1220 2.000 Form 1040 (2008) 58076M K371 V08-5.4 BJM-27953 SCHEDULES A&B Sch d l A It i d D d ti OMB No. 1545-0074 e u e - em ze e uc ons (Form 1040) 2j 008 (Schedule B is on back) LL??, Department of the Treasury internal Revenue Service 99 ?Attach to Form 1040. ?See Instructions for Schedules A&B (Form 1040). Attachment Sequence No. 07 Name(s) shown on Form 1040 Your social security number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Medical Caution. Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see page A-1) 1 1,675. 2 Enter amount from Form 2 306,819. Dental 1040, line 38 , , , , , , Expenses 3 Multiply line 2 by 7.5% (.075) . . • . • . • • , 3 23, 011. 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- , . .............. 4 NONE Taxes You 5 State and local (check only one box): Paid a X Income taxes, or. 5 15, 029. (See b General sales taxes I page A-2.) 6 Real estate taxes (see page A-5) , , , , , , , , , , 6 11, 893. 7 Personal property taxes , , , , , , , , , , , , , , , , 7 275. 8 Other taxes. List type and amount ?_ _ _ - - S T MT 3 ----------------------------------- 8 20. 9 Add lines 5 through 8 .................. ... ............... 9 27, 217 . Interest 10 Home mortgage interest and points reported to you on Form 1098 10 30, 444. You Paid 11 Home mortgage interest not reported to you on Form 1098. If paid (See to the person from whom you bought the home, see page A-6 page A-5.) and show that person's name, identifying no., and address ? ----------------------------------- Note. --------------------------------- - - 11 Personal 12 Points not reported to you on Form 1098. See page A-6 interest is for special rules , , , , ,SEE, S T AT E ME NT 3 t 12 110. no deductible. 13 Qualified mortgage insurance premiums (see page A-6) 13 14 Investment interest. Attach Form 4952 if required. (See page A-6.) . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Add lines 10 through 14 . ................ ... ............... 15 30, 554. Gifts to 16 Gifts by cash or check. If you made any gift of $250 or Charity more, see page A-7, , , , , , , , , , , , , , , , , • 16 4 125. If you made a 17 Other than by cash or check. If any gift of $250 or more, gift and got a see page A-8. You must attach Form 8283 if over $500 17 2,400. benefit for it, 18 Carryover from prior year , , , , , see page A-7 - 18 . 19 Add lines 16 through 18 , ................ ... ............... 19 6 525. Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. See page A-8. , ............... , 40 Job Expenses 21 Unreimbursed employee expenses - job travel, union dues, job and Certain education, etc. Attach Form 2106 or 2106-EZ if required. (See page Miscellaneous A-9.) ?-------------------------- D d ti 21 e uc ons . ... 22 Tax preparation fees , 22 1 225. (See 23 Other expenses - investment, safe deposit box, etc. List type and page A-9.) amount 00 ----------SEE_ STATEMENT_ 3 ---------------------------------- - 23 3 248. 24 Add lines 21 through 23 Enter amount from Form • . . . . 24 4 4 7 3. 25 1040, line 38 . . . . . 25 3 0 6 8 19 . 26 Multiply line 25 by 2% (.02) 26 6 136. 27 Subtract line 26 from line 24. If line 26 is more than line 24, e nter -0- . 27 NONE Other 28 Other - from list on page A-10. List type and amount ? ----------------------- Miscellaneous --------------------------------------------------------- Deductions 28 Total 29 Is Form 1040, line 38, over $159,950 (over $79,975 if married filing separately)? Itemized ? No. Your deduction is not limited. Add the amounts in the far right column for Deductions lines 4 through 28. Also, enter this amount on Form 1040 line 40 ? 29 SEE STMT 4 62 827 , . , . 0 Yes. Your deduction may be limited. See page A-10 for the amount to enter. 30 If you elect to itemize deductions even though they are less than your standard deduction, check here ? ? JSA For Paperwork Reduction Act Notice, see Form 1040 instructions. A1400 2.000 58076M K371 V08-5. 4 BJM-27953 Schedule A (Form 1040) 2008 Schedules A&B (Form 1040) 2008 OMB No. 1545-0074 Page 2 Name(s) shown on Form 1040. Do not enter name and social security number it shown on other side. Your social security number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Attachment Schedule B - Interest and Ordinary Dividends S equence No. 08 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount Part I buyer used the property as a personal residence, see page B-1 and list this Interest interest first. Also, show that buyer's social security number and address ? (See page B-1 SUSQUEHANNA BANK 72. and the HALIFAX NATIONAL BANK 6 6 9. instructions for Form 1040, line 8a.) 1 Note. If you received a Form 1099-INT, Form 1099-011D, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that 2 Add the amounts on line 1 2 741. form. 3 Excludable interest on series EE and I U'S. savings bonds issued after 1989. Attach Form 8815 3 ..................................... 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 8a . ? 4 741. Note. If line 4 is over $1,500, you must complete Part 111. Amount 5 List name of payer ? Part II VANGUARD PRIME MONEY MKT 15. Ordinary VANGUARD PRIME MONEY MKT 22, 727. Dividends VANGUARD PRIME MONEY MARKET 1 804. (See page B-1 and the instructions for Form 1040, line 9a.) Note. If you received a Form 5 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040, line 9a.. . ? 6 24, 546. Note. If line 6 is over $1,500, you must complete Part III. You must complete this part if you (a) had over $ 1,500 of taxable interest or ordinary dividends; or (b) had Part III a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No Foreign 7a At any time during 2008, did you have an interest in or.a signature or other authority over a financial Accounts account in a foreign country, such as a bank account, securities account, or other financial account? and Trusts See page B-2 for exceptions and filing requirements for Form TD F 90-22.1 X b If "Yes," enter the name of the foreign country ? (See page B-2.) 8 During 2008, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See page B-2 . X For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule B (Form 1040) 2008 JSA BA1600 2.000 58076M K371 V08-5.4 BJM-27953 Schedule C (Form 1040) 2008 S UZ ANNE K MORELAND 203-52-1141 Page 2 . Cost of Goods Sold see page C-8 33 Method(s) used to value closing inventory: a X Cost b Lower of cost or market c Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . ? Yes ? No 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 1, 597 . 36 Purchases less cost of items withdrawn for personal use 37 Cost of labor. Do not include any amounts paid to yourself . . . 38 Materials and supplies . . . . . . 39 Othercosts SEE STATEMENT 5 .................................................. 40 Add lines 35 through 39 . . . . . . . . . . . . . . . 41 Inventory at end of year 1 41 1 1 235 5 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 42 4 182 Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 on page C-5 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) ? -------------- 44 Of the total number of miles you drove your vehicle during 2008, enter the number of miles you used your vehicle for: a Business ------------------ b Commuting (see instructions) --------------------c Other ------------------- 45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ? Yes ? No 46 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . . . . . . . . . . . . . . . ? Yes ? No 47a Do you have evidence to support your deduction? . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . Yes No b If "Yes," is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 8 No JSA 8X0120 3.000 58076M K371 V08-5.4 BJM-27953 Schedule C (Form 1040) 2008 SCHEDULE D (Form 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on return 9MM Short-Term Capital Gains and Losses - Assets Held One Year or Less (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold (Mo., day, yr .) (d) Sales price (see page tin of the instructions) (e) Cost or other basis (see page of the instructions) (f) Gain or (loan) Subtract (e) from (d) 1 2 Enter your short-term totals, if any, from Schedule D-1, line2 .................................. 2 3 Total short-term sales price amounts. Add lines 1 and 2 in column (d) ............................... 3 4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 4 5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 .. . ... .. . . . . . . ... . . .. . . . . .. . . . . . . .. . . .. .. . .. .. . ... 5 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet on page D-7 of the instructions , , , , ,, , , , , , , , , , , , , , , , ,, ,, , , , , 6 7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) 7 ¦UffA61¦ Long- I erm %.awial lsalns anO Losses - Assets Pieta more I nan Une Year (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold (Mo., day, yr.) (d) Sales price (see page D-7 of the instructions) (e) Cost or other basis (see page D-7 of the instructions) (f) Gain or (loss) Subtract (e) from (d) 8 9 Enter your long-term totals, if any, from Schedule D-1, line9 .................................. 9 10 Total long-term sales price amounts. Add lines 8 and 9 in column (d) . . .. . . . . . . . . . . .. . . . . . . . ... . .. . 10 11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824.. 11 11 462. 12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 .. . . . . .. . . . . . . .. .. . . . .. . . .. . .. . . . . . . . .. . . . .. 12 .. 13 Capital gain distributions. See page D-2 of the instructions . . . . . . . .. . . . . . .. .. . .. .. .... 13 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part III on the back . 15 11, 462. For Paperwork Reduction Act Notice, see Form 1040 or Form 1040NR instructions. JSA 8A2011 3.000 Capital Gains and Losses OMB No. 1545-00 ?Attach to Form 1040 or Form 1040NR. ?See Instructions for Schedule D (Form 1040). 008 ? Use Schedule D-1 to list additional transactions for lines 1 and 8. SltauencenNo. 12 Your social security number Schedule D (Form 1040) 2008 58076M K371 V08-5.4 BJM-27953 DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Schedule D (Form 1040) 2008 Page 2 Summary 16 Combine lines 7 and 15 and enter the result .... ... .. . .. . . . .. . .... . . . .. . . .. . . 1 16 1 11, 462. If line 16 is: •A gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 17 below. •A loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. .Zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 22. 17 Are lines 15 and 16 both gains? X? Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 19 20 21 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-8 of the instructions . . . .... . . . . . .. . . . .. .. . . .. . . ... ... . . . . .. .. . .. . . . . ? 118 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on page D-9 of the instructions , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ? 19 Are lines 18 and 19 both zero or blank? RI Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22 below. ? No. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21 and 22 below. If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of. • The loss on line 16 or 21 ( ) • ($3,000), or if married filing separately, ($1,500) . Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? ? Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete the Qualified Dividends and Capital Gain Tax Worksheet on page 38 of the Instructions for Form 1040 (or in the Instructions for Form 1040NR). ? No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2008 'SA A2020 2.000 58076M K371 V08-5.4 BJM-27953 SCHEDULE SE Self-Employment Tax OMB No. 1545-00 (Form 1040) Department of the Treasury Internal Revenue service (99) ?Attach to Form 1040. ?See Instructions for Schedule SE (Form 1040). Attac meennt o Sequence No. 17 Name of person with self-employment income (as shown on Form 1040) Social security number of person S UZ ANNE K MORELAND with self-employment income ? 203-52-1141 Who Must File Schedule SE You must file Schedule SE if: • You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of Long Schedule SE) of $400 or more, or • You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a religious order is not church employee income (see page SE-1). Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use either "optional method" in Part II of Long Schedule SE (see page SE-4). Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead, write "Exempt-Form 4361" on Form 1040, line 57. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note. Use this flowchart only If you must file Schedule SE. If unsure, see Who Must File Schedule SE, above. Did you receive wages or tips in 20087 No Yes Are you a minister, member of a religious order, or Christian Was the total of your wages and tips subject to social security Science practitioner who received IRS approval not to be taxed or railroad retirement (tier 1) tax plus your net earnings from on earnings from these sources, but you owe self-employment Yes tax on other earnings? self-employment more than $102,000? 0 Are you using one of the optional methods to figure your net Yes earnings (see page SE-4)? Did you receive church employee income reported on Form W-2 of $108.28 or more? 0 Did you report any wages on Form 8919, Uncollected Social No Security and Medicare Tax on Wages? O I You may use Short Schedule SE below I I You must use Long Schedule SE on page 2 1 Section A - Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 1 a Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A , , , , , , , . . , 1 a _ b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 6b, or listed on Schedule K-1 (Form 1065), box 20, code X lb ( ) 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code A. Ministers and members of religious orders, see page SE-1 for types of income to report on this line. See page SE-3 for other income to report ... , . . , SEE, STATEMENT, 6 2 1 597. 3 Combine lines la, 1b, and 2 , . , .. .. . 3 1 597 4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400, . do not file this schedule; you do not owe self-employment tax , , , , .. , , . . ? 4 1 475. 5 Self-employment tax. If the amount on line 4 is: • $102,000 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 57. • More than $102,000, multiply line 4 by 2.9% (.029). Then, add $12,648 to the result. Enter the total here and on Form 1040, line 57 5 226. 6 Deduction for one-half of self-employment tax. Multiply line 5 b,y 50% (.5). Enter the result here and on Form 1040, line 27 6 113. For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 2008 JSA 8A3000 2.000 O I Did you receive tips subject to social security or Medicare tax that you did not report to your employer? 58076M K371 V08-5.4 BJM-27953 Form 6 2 51 Alternative Minimum Tax - Individuals OMB No. 1545-0074 ? See separate instructions. 0008 Deartment of the Tr IIntemalRevenue S.r'=. ry 99 10-Attach to Form 1040 or Form 1040NR. Attachment Sequence No. 32 Name(s) shown on Form 1040 or Form 1040NR Your social security number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Alternative Minimum Taxable Income (See instructions for how to complete each line.) 1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form 8914, line 2), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount on Form 8914, line 2), and go to line 7. (If less than zero, enter as a negative amount.) , , , , , , , , , , , , , , • ... , .. _ .. 1 243 992. 2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If zero or less, enter -0-. 2 NONE 3 Taxes from Schedule A (Form 1040), line 9 . 3 27, 217 4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions 4 5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . , 5 NONE 6 If Form 1040, line 38, is over $159,950 (over $79,975 if married filing separately), enter the amount from line 11 of the Itemized Deductions Worksheet on page A-10 of the instructions for Schedule A (Form 1040) . 6 ( 1 469. ) 7 If claiming the standard deduction, enter any amount from Form 4684, line 18a, as a negative amount , 7 ( ) 8 Tax refund from Form 1040, line 10 or line 21, , , , , , , , , , ,, , , ,, , 8 20. ) 9 Investment interest expense (difference between regular tax and AMT) , , , , , , , , , , , , , , 9 10 Depletion (difference between regular tax and AMT) , , , , , . _ ... , 10 11 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount , .. . . . . 11 12 Interest from specified private activity bonds exempt from the regular tax , , , . • . , . . . . . . 12 13 Qualified small business stock (7% of gain excluded under section 1202) , , , , , , , , , , , , , , , , 13 14 Exercise of incentive stock options (excess of AMT income over regular tax income) , , , , , , 14 15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) , , , , , , , , , , , , , , 15 16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) , , , , , , , , , , 16 17 Disposition of property (difference between AMT and regular tax gain or loss), 17 18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) , . . . , . 18 19 Passive activities (difference between AMT and regular tax income or loss) 19 20 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . ... . . . 20 21 Circulation costs (difference between regular tax and AMT), , , . . . .. . .. 21 22 Long-term contracts (difference between AMT and regular tax income) , , , , _ , , , . .. 22 23 Mining costs (difference between regular tax and AMT), , , , , _ , .. . . _ 23 24 Research and experimental costs (difference between regular tax and AMT). 24 25 Income from certain installment sales before January 1, 1987 , , , , , , , , , , , ,,, ,, , , , , , , , , 25 ( ) 26 Intangible drilling costs preference 26 , , , , , , , , , , ,, ,,,, 27 Other adjustments, including income-based related adjustments , , , , , , , , , , , , , , , , , , 27 28 Alternative tax net operating loss deduction 28 ( ) , , , , , , , , , , , , , , , , ,, 29 Alternative minimum taxable income. Combine lines 1 through 28. (If married filing separately and line 29 is more than $214,900, see page 8 of the instructions.), . . . . . . . . . . . . . . . . . . . . . . . . 29 269 720. . Alternative Minimum Tax AMT 30 Exemption. (If you were under age 24 at the end of 2008, see page 8 of the instructions.) IF your filing status is ... AND line 29 is not over • , , THEN enter on line 29 . , . Single or head of household $112,500 $46,200 Married filing jointly or qualifying widow(er) ; 150,000' 69,950 1, STMT 7 Married filing separately, , , , , , , , , 75,000, , , , 34,975 1 30 40, 020. If line 29 is over the amount shown above for your filing status, see page 8 of the instructions. 31 Subtract line 30 from line 29. If more than zero, go to line 32. If zero or less, enter -0- here and on lines 34 and 36 and skip the rest of Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 229, 700. 32 • If you are filing Form 2555 or 2555-EZ, see page 9 of the instructions for the amount to enter. • If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part III on the back and enter the amount from line 55 here. 32 59, 326. • All others: If line 31 is $175,000 or less ($87,500 or less if married filing separately), multiply line 31 by 26% (.26). Otherwise, multiply line 31 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result. 33 Alternative minimum tax foreign tax credit (see page 9 of the instructions), , , , , , • , , , , . , , • , , • 33 34 Tentative minimum tax. Subtract line 33 from line 32 34 35 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured without using Schedule J (see page 11 of the instructions),, , , , , , , , , , , , , , , , , , , , 35 36 AMT. Subtract line 35 from line 34. If zero or less enter -0-. Enter here and on Form 1040, line 45 . . 36 For Paperwork Reduction Act Notice, see page 12 of the instructions. JSA 8X4700 4.000 2 5 Form 6251 (2008) 58076M K371 V08-5.4 BJM-27953 Form 6251 (2008) DAVID A MORELAND & S UZ ANNE K MORELAND 286-70-6584 Page 2 Tax Computation Using Maximum Capital Gains Rates 37 Enter the amount from Form 6251, line 31. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 of the worksheet on page 9 of the instructions 37 229, 7 38 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D (Form 1040), whichever applies (as refigured for the AMT, if necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the instructions for the amount to enter _ . , 38 11, 462. 39 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the instructions for the amount to enter 39 40 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from line 38. Otherwise, add lines 38 and 39, and enter the smaller of that result or the amount from line 10 of the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 2555-EZ, see page 11 of the instructions for the amount to enter ........................................ 40 11, 462. 41 Enter the smaller of line 37 or line 40 . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Subtract line 41 from line 37 .. 42 218, 238. 43 If line 42 is $175,000 or less ($87,500 or less if married filing separately), multiply line 42 by 26% (.26). Otherwise, multiply line 42 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result _ . SEE STATEMENT 8 ? 43 57, 607. 44 Enter: • $65,100 if married filing jointly or qualifying widow(er), • $32,550 if single or married filing separately, or . . . . . . . . . . . 44 65, 100. • $43,650 if head of household. 45 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D (Form 1040), whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter -0. . . . . . 45 221, 050. 46 Subtract line 45 from line 44. If zero or less, enter -0- . , . , .. . .. . L4 47 Enter the smaller of line 37 or line 38 ...................... 48 Enter the smaller of line 46 or line 47 , , ,,, , , , , , , , , , ,, , , , , , , 49 Subtract line 48 from line 47 49 50 Multiply line 49 by 15% (.15) No. 50 1 71 If line 39 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51. 51 Subtract line 47 from line 41 1511 52 Multiply line 51 by 25% (.25) . . . . . .. . . . . .. . .. . .. . .. . . . . . . .. . . . .. . .. . 0. L2 53 Add lines 43, 50, and 52 . . . ... . . .. . .. . _ 53 59, 326. 54 If line 37 is $175,000 or less ($87,500 or less if married filing separately), multiply line 37 by 26% (.26) Otherwise, multiply line 37 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the STMT 8 result .....................................................54 60, 816. 55 Enter the smaller of line 53 or line 54 here and on line 32. If you are filing Form 2555 or 2555-EZ, do not enter this amount on line 32. Instead, enter it on line 4 of the worksheet on page 9 of the instructions 55 59 _ ti Form 6251 (2008) JSA BX4701 2.000 58076M K371 V08-5.4 BJM-27953 I t ll t S l I OMB No. 1545-0228 Form 6 2 5 2 ns men a ncome a e ? Attach to your tax return. 2008 Department of the Treasury ry lo. Use a separate form for each sale or other disposition of Attachment Internal Revenue Service property on the installment method. Sequence No. 79 Name(s) shown on return Identifying number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 1 Description of property ? DAUPHIN GRAPHIC- MACHINES,--I NC___-_ STOCK----- -------------------- 2a Date acquired (month, day, year) ? 1 12/09/2004 I b Date sold (month, day, year) ? I 1141012006 3 Was the property sold to a related party (see instructions) after May 14, 1980? If "No," skip line 4 , , , . .... es X No 4 Was the property you sold to a related party a marketable security? If "Yes," complete Part III. If "No," complete Part 111 for the year of sale and the 2 ears after the year of sale .. . . . . . . .. . ... .. . . .. . Yes No F2 M Gross Profit and Contract Price. Complete this art for the year of sale only. 5 Selling price including mortgages and other debts. Do not include interest whether stated or unstated 5 6 Mortgages, debts, and other liabilities the buyer assumed or took the property subject to (see instructions) , • • , , , , , , , , - 6 7 Subtract line 6 from line 5 7 8 Cost or other basis of property sold , , , • , , , , , , , , , , , , , , • , , 8 9 Depreciation allowed or allowable , , , , , „ , , , , , , , , 9 10 Adjusted basis. Subtract line 9 from line 8 , , , • , , , , , , • , , , • , , 10 11 Commissions and other expenses of sale, , • , , , , , , • , , , , , , 11 12 Income recapture from Form 4797, Part III (see instructions) , , • , , , 12 13 Add lines 10, 11, and 12 „•,,,,,,,,,,,,,,,,, •,•,,, ,,• ••••••••.•••• 13 14 Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) 14 15 If the property described on line 1 above was your main home, enter the amount of your excluded gain (see instructions). Otherwise, enter -0 - • . . .... . • • . , . . . • , , , , , , , , , , , • , , , , 15 16 Gross profit. Subtract line 15 from line 14 ,,,,,,,,,•,••,•••••••••_•..•••.. 16 17 Subtract line 13 from line 6. If zero or less, enter -0 -, , , , , , , , , , , , , , • • • • • • • • . • • . • • 17 18 .. ................... Contract rice. Add line 7 and line 17 18 Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have certain debts you must treat as a payment on installment obligations. 19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after the year of sale, see instructions, , , • , , , , , , , , , , • • • • • • • . • . • • • • ... • • • .. 19 0.15999737 20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0 . , , • , , , , , , , , • , , 20 21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 71, 639. 22 Add lines 20 and 21 . • • . . • 22 71, 639. 23 Payments received in prior years (see instructions). Do not include interest, whether stated or unstated , , , , , , , , , , , , , • , , • , • 23 1 201, 500. 24 Installment sale income. Multiply line 22 by line 19 , , , , , , , , , , , , , , , , , , , , , , • • - - . 24 11, 462. 25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) , , , , 25 26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 see instructions 26 11, 462. Related Party Installment Sale Income. Do not complete if you received the final payment this tax year. 27 Name, address, and la)payer identifying number of related party ---------------------------------------- -------------------- 28 ----------------------------------------------------------------- Did the related party resell or dispose of the property ("second disposition") during this tax year? -- - -- - Yes No- 29 a If the answer to question 28 is' Yes," complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies. ? The second disposition was more than 2 years after the first disposition (other than dispositions of marketable securities). If this box is checked, enter the date of disposition (month, day, year) ? b The first disposition was a sale or exchange of stock to the issuing corporation. c The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition. d The second disposition occurred after the death of the original seller or buyer. e It can be established to the satisfaction of the Internal Revenue Service that tax avoidance was not a principal purpose for either of the dispositions. If this box is checked, attach an explanation (see instructions). 30 Selling price of property sold by related party (see instructions) . . . . . . . . . . . . . . .. . . . . . . 30 31 Enter contract price from line 18 for year of first sale , , , , , , , , , , , , , , • . . . . . • . . 31 32 Enter the smaller of line 30 or line 31 . . - 32 33 Total payments received by the end of your 2008 tax year (see instructions) . . . . . . . . . . . . . . . 33 34 Subtract line 33 from line 32. If zero or less, enter -0- , - 34 35 Multiply line 34 by the gross profit percentage on line 19 for year of first sale , 35 36 Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) , , - , , , 36 37 Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 see instructions - 37 SA For Paperwork Reduction Act Notice, see page 4. X4900 1.000 Form 6252 (2008) 58076M K371 V08-5.4 BJM-27953 Form 8 2 8 3 (Rev. December 2006) Department of the Treasury Internal Revenue Service Noncash Charitable Contributions ?Attach to your tax return if you claimed a total deduction of over $500 for all contributed property. ? See separate instructions. OMB No. 1545-0908 Attachment Seauence No. 15 5 Name(s) shown on your income tax return Identifying number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions. Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities - List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain publicly traded securities even if the deduction is more than $5,000 (see instructions). Information on Donated Property - If you need more snace_ attach a statement (a) Name and address of the (b) Description of donated property donee organization (For a donated vehicle, enter the year, make, model, condition, and mileage, and attach Form 1098-C if required.) GOODWILL INDUSTRIES A CLOTHING - HOUSEHOLD GOODS B C D E Note- If the amount vnu r.IainnPri ac a riprinntinn fnr nn item is 4tROn nr Inca vnii rin n^+ hn- f^ ^I^+e ..,.i,,,,,..,. r,4% i„N .,a is (c) Date of the contribution (d) Date acquired by donor (mo., yr.) (e) How acquired by donor (f) Donor's cost or adjusted basis (g) Fair market value (see instructions) (h) Method used to determine the fair market value A AR AR PURCHASED 2 400. HRIFT SHOP VALUE B C D E ¦_ Partial interests and Kestrictea use Property - Complete lines 2a through 2e if you gave less than an entire interest in a property listed in Part I. Complete lines 3a through 3c if the conditions were placed on a contribution listed in Part I; also attach the required statement (see instructions). 2a Enter the letter from Part I that identifies the property for which you gave less than an entire interest ? If Part II applies to more than one property, attach a separate statement. b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year ? (2) For any prior tax years ? c Name and address of each organization to which any such contribution was made in a prior year (complete only if different from the donee organization above): Name of charitable organization (donee) Address (number, street, and room or suite no.) City or town, state, and ZIP code d For tangible property, enter the place where the property is located or kept ? e Name of any person, other than the donee organization, having actual possession of the property ? 3a Is there a restriction, either temporary or permanent, on the donee's right to use or dispose of the donated property? ............................................................. b c Did you give to anyone (other than the donee organization or another organization participating with the donee organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person having such income, possession, or right to acquire? Is there a restriction limiting the donated property for a particular use?, , , , , , , , , , , , , , , , , , , ,, , , , , , , , For Paperwork Reduction Act Notice, see separate instructions. JSA 8X6400 1.000 Form 8283 (Rev. 12-2006) 58076M K371 V08-5.4 BJM-27953 Name(s) shown on your income tax return Identifying number DAVID A MORELAND & SUZANNE K MORELAND 286-70-6584 Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities) - List in this section only items (or groups of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain publicly traded securities reported in Section A). An appraisal is generally required for property listed in Section B (see instructions). Information on Donated Property - To be completed by the taxpayer and/or the appraiser. 4 Check the box that describes the type of property donated: Art" (contribution of $20,000 or more) Qualified Conservation Contribution Equipment Art* (contribution of less than $20,000) Other Real Estate Securities Collectibles" Intellectual Property Other 'Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects. "Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above. Note: In certain cases, you must attach a qualified appraisal of the property. See instructions. 5 (a) Description of donated property (if you need more space, attach a separate statement) (b) If tangible property was donated, give a brief summary of the overall physical condition of the property at the time of the gift (c) Appraised fair market value A B C D (d) Date acquired (e) How acquired (f) Donor's cost or (g) For bargain sales enter See instructions by donor (mo., yr.) by donor adjusted basis , amount received (h) Amount claimed as a deduction (i) Average trading price of securities A B C D Taxpayer (Donor) Statement - List each item included in Part I above that the appraisal identifies as having a value of $500 or less. See instructions. I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter from Part I and describe the specific item. See instructions. ? Date ¦iTma Ueclaratlon Ot Appraiser I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during my tax year for other persons. Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and abetting the understatement of tax liability). In addition, I understand that a substantial or gross valuation misstatement resulting from the appraisal of the value of the property that I know, or reasonably should know, would be used in connection with a return or claim for refund, may subject me to the penalty under section 6695A. I affirm that I have not been barred from presenting evidence or testimony by the Office of Professional Responsibility. Sign Here Signature ? Business address (including room or suite no.) Identifying number City or town, state, and ZIP code IMF= Donee Acknowledgment - To be completed by the charitable organization. This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described in Section B, Part I, above on the following date ? Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value. Does the organization intend to use the Name of charitable organization (donee) for an unrelated use?_ . . . . . . . . . . . . . . . . . . . . . . . . . . ? Employer identification number Yes I I No Aaaress (number, street, and room or suite no.) I City or town, state, and ZIP code Authorized signature JSA 6X6410 1.000 58076M K371 Title V08-5.4 BJM-27953 Date Form 8283 (Rev. 12-2006) )AVID A MORELAND & S UZ ANNE K MORELAND 286-70-6584 I ===SUPPLEMENT -TO-FORM -1040 TAXABLE STATE/LOCAL TAX REFUNDS ------------------------------- ------------------------------- ALLOCATION OF STATE/LOCAL TAX REFUND PAID OVER TWO YEARS: 1 TAXES PAID IN 2007 2 TAXES PAID IN 2008 3 TOTAL STATE AND LOCAL TAX PAYMENTS ON 2007 RETURN 4 TOTAL REFUND RECEIVED IN 2008 5 PERCENTAGE OF TAXES PAID IN 2007 ( LINE 1/LINE 3) 6 REFUND ATTRIBUTABLE TO TAXES PAID IN 2007 7 PERCENTAGE OF TAXES PAID IN 2008 ( LINE 2/LINE 3) 8 REFUND ATTRIBUTABLE TO TAXES PAID IN 2008 TAXABLE REFUND: 1 REFUND ATTRIBUTABLE TO TAXES PAID IN 2007 2 2007 ALLOWABLE ITEMIZED DEDUCTIONS 3 2007 BASIC STANDARD DEDUCTION: $5,350, IF SINGLE $10, 700, IF MFJ OR QUALIFYING WIDOW( ER) $5,350, IF MARRIED FILING SEPARATELY $7,850, IF HEAD OF HOUSEHOLD 4 2007 ADDITIONAL STANDARD DEDUCTION( S) 5 ADD LINES 3 AND 4 6 SUBTRACT LINE 5 FROM LINE 2 7 TAXABLE TAX REFUNDS (SMALLER OF LINES 1 OR 6) LESS: STATE/LOCAL TAX REFUND THAT HAD NO TAX BENEFIT IN PRIOR YEAR TOTAL TAXABLE REFUND 10, 700. 71, 695. ------------ 20. NONE ------------ 20. STATEMENT 1 5, 935. 3, 691. 9, 626. 32. 61. 66% 20. 38. 34% 12. 20. 82, 395. 10, 700. 58076M K371 V08-5. 4 BJM-27953 `)AVID A MORELAND & S UZ ANNE K MORELAND 286-70-6584 I SUPPLEMENT TO FORM 1040 PERSONAL EXEMPTION WORKSHEET ---------------------------- -- 1. -------------------------- IS THE AMOUNT ON FORM 1040, LINE 38 GREATER THAN AMOUNT SHOWN ON LINE 4 BELOW FOR YOUR FILING STATUS? IF YES, GO TO LINE 2. 2. TOTAL EXEMPTIONS MULTIPLIED BY $ 3,500 ................ 14,000. 3. ENTER THE AMOUNT FROM FORM 1040, LINE 38 .............. 306,819. 4. FILING STATUS INCOME LIMIT ............................ 239, 950. 5. SUBTRACT LINE 4 FROM LINE 3 ........................... 66, 869. 6. IS LINE 5 GREATER THAN $122,500 ($61,250 FOR MFS) ? YES MULTIPLY $2,333 BY THE TOTAL NUMBER OF EXEMPTIONS. ENTER THE RESULT ON FORM 1040, LINE 42. 27 X NO DIVIDE LINE 5 BY 2, 500 ( 1, 250 IF MFS) . IF THE RESULT IS NOT A WHOLE NUMBER, INCREASE TO THE NEXT WHOLE NUMBER. 7. LINE 6 X 0.02 ......................................... 0.54 8. LINE 2 MULTIPLIED BY LINE 7 ........................... 7, 560. 9. DIVIDE LINE 8 BY 3.0 .................................. 2,520. 10. DEDUCTION FOR EXEMPTIONS (LINE 2 LESS LINE 9) ......... 11,480. STATEMENT 2 58076M K371 V08-5.4 BJM-27953 ",)AVID A MORELAND & S UZ ANNE K MORELAND 286-70-6584 I SUPPLEMENT TO SCHEDULE A OTHER TAXES OPT 10. OPT 10. ---------- TOTAL TO SCHEDULE A, LINE 8 20 POINTS NOT REPORTED ON FORM 1098 -------------------------------- LIFE/ DEDUCT. DEDUCT. PTS LESS ACCUM. AMORT. CURRENT YEAR DATE POINTS HOME IMP HOME IMP AMORT. RATIO AMORTIZATION 20. 000 04/15/2002 2,200. TOTAL 2,200. 2, 200. 220. 12/240 110. ---------- ---------- ------------ 2, 200. 220. 110 ---------- ---------- ------------ TOTAL TO SCHEDULE A, LINE 12 OTHER MISC. DEDUCTIONS SUBJECT TO 2% LIMIT ------------------------------------------ UNREIMBURSED BUSINESS EXPENSES TOTAL TO SCHEDULE A, LINE 23 110. 3, 248. ------------ 3, 248. STATEMENT 3 58076M K371 V08-5. 4 BJM-27953 )AVID A MORELAND & S UZ ANNE K MORELAND 286-70-6584 I SUPPLEMENT TO SCHEDULE A ITEMIZED DEDUCTION WORKSHEET ---------------------------- 1. SCHEDULE A, LINES 4, 9, 15, 19, 20, 27, AND 28 ....... 64, 296. 2. SCHEDULE A, LINES 4, 14, 20, AND GAMBLING AND CASUALTY OR THEFT LOSSES INCLUDED ON LINE 28 ......... - NONE - --- 3. LINE 1 LESS LINE 2 ......................... - .......... ---- - - 64,296. 4. LINE 3 MULTIPLIED BY 80% ............... 51,437. 5. ADJUSTED GROSS INCOME .................. 306,819. 6. $159,950 ($79, 975/MARRIED FILING SEP.).. 159, 950. 7. LINE 5 LESS LINE 6 ..................... --- --------- 146, 869. 8. LINE 7 MULTIPLIED BY 3% ................ 4, 406. 9. SMALLER OF AMOUNTS ON LINES 4 OR 8 ......... .......... 4, 406. 10. LINE 9 DIVIDED BY 1.5 ...................... ......... 2, 937. 11. LINE 9 LESS LINE 10 ........................ ......... 1,469. 12. TOTAL ITEMIZED DEDUCTIONS (LINE 1 LESS LINE 11) ..... 62,827. STATEMENT 4 58076M K371 V08-5.4 BJM-27953 )AVID A MORELAND & SUZANNE K MORELAND 286-70-6584 SUPPLEMENT TO SCHEDULE C OTHER COSTS - SCH. C PART III, LINE 39 -------------------------------------- -------------------------------------- BUSINESS NAME: TRICOLOR FARMS SHIPPING TRANSACTION EXPENSES TOTAL TO SCHEDULE C, LINE 39 783. 571. ------------ 1,354. STATEMENT 5 58076M K371 V08-5.4 BJM-27953 )AVID A MORELAND & SUZANNE K MORELAND SUPPLEMENT TO SCHEDULE SE SPOUSE'S NET SELF-EMPLOYMENT INCOME NET NONFARM PROFIT OR (LOSS) ---------------------------- SCHEDULE C TOTAL NET NONFARM PROFIT OR ( LOSS) , SECTION A, LINE 2 286-70-6584 1, 597. ------------ 1,597. STATEMENT 6 58076M K371 V08-5.4 BJM-27953 )AVID A MORELAND & S UZ ANNE K MORELAND 286-70-6584 I SUPPLEMENT TO FORM 6251 LINE 30 - EXEMPTION WORKSHEET 1. $46,200. IF SINGLE OR HEAD OF HOUSEHOLD $69, 950. IF MARRIED FILING JT. OR QUAL. WIDOW(ER) 69, 950. $34, 975. IF MARRIED FILING SEPARATELY 2. ALTERNATI VE MINIMUM TAXABLE INCOME, LINE 29 269, 720. 3. $112,500. IF SINGLE OR HEAD OF HOUSEHOLD $150, 000. IF MFJ OR QUAL. WIDOW( ER) 150, 000. $ 75,000. IF MARRIED FILING SEPARATELY ------------ 4. LINE 2 LE SS LINE 3 119, 720. 5. MULTIPLY LINE 4 BY 250 29,930. 6. EXEMPTION AMOUNT (LINE 1 LESS LINE 5) - ----------- 40, 020 STATEMENT 7 58076M K371 V08-5.4 BJM-27953 'DAVID A MORELAND & S UZ ANNE K MORELAND 286-70-6584 SUPPLEMENT TO FORM 6251 LINE 43 - WORKSHEET ------------------- ------------------- 1. AMOUNT FROM FORM 6251, LINE 42 2. LINE 1 MULTIPLIED BY 28% 3. $3,500 OR $1,750 IF MARRIED FILING SEPARATELY 4. TOTAL TO FORM 6251, LINE 43 (LINE 2 LESS LINE 3) LINE 54 - WORKSHEET 1. AMOUNT FROM FORM 6251, LINE 37 2. LINE 1 MULTIPLIED BY 28% 3. $3,500 OR $1,750 IF MARRIED FILING SEPARATELY 4. .I TOTAL TO FORM 6251, LINE 54 (LINE 2 LESS LINE 3) 218, 238. 61, 107. 3, 500. ------------ 57, 607. 229, 700. 64, 316. 3, 500. ------------ 60, 816. STATEMENT 8 58076M K371 V08-5.4 BJM-27953 a Employee's social security number This information is being furnished to the Internal Revenue Service. If you 286-70-6584 1545-0008 are required to file a tax return, a negligence penalty or other sanction OMB No . ma be imposed on you if this income is taxable and you fail to report it. b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld 25-1756410 267134.06 52304.50 c Employer's name, address, and ZIP code Manugraph DGM Inc 3 Social security wages 4 Social security tax withheld , . 102000.00 .6324.00 PO Box 573 E 1 i z abe thvi l l e PA 17023 5 Medicare wages and tips 6 Medicare tax withheld 282634.06 4098.27 7 Social security tips 8 Allocated tips d Control number 91 9 Advance EIC payment 10 Dependent care benefits 0.00 0.00 e Employee's name, address, city and ZIP code Suff. 11 Nonqualified plans 12a See instructions for box 12 0.00. D 15500.00 DAVID A MORE LAND 13 statutory Retirement Third-party employee plan sick pay 12b 0.00 4536 LAURELWOOD DRIVE HARRISBURG PA 17110 1AUTOr 10250.00 12c 0.00 0.00 9 PASUI 163.44 12d 0.00 a 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name PA] 18190553 --- --- ------------------------------------- 272384.06 ------------------------- 8362.07 ---------------------- 272384.06 ------------------------- 2723.84 ----------- CWT 0.00 - 0.00 0.00 ------------ 0.00 -------------- Wage and Tax Form Statement Copy C-For EMPLOYEE'S RECORDS (See Notice to Employee on the back of Copy B.) 200 n Department of the Treasury-Internal Revenue Service Q Safe, accurate, FAST! Use DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 2007-2935 SUZANNE K. MORELAND, CIVIL ACTION -LAW Defendant IN DIVORCE CERTIFICATE OF SERVICE I, John J. Connelly, Jr., Esquire, of James, Smith, Dietterick & Connelly, LLP, attorney for the Defendant, Suzanne K. Moreland, hereby certify that I have served a copy of Defendant's Pre-trial Statement on the following on the date and in the manner indicated below: VIA U.S. MAIL, FIRST CLASS, PRE-PAID Maria P. Cognetti, Esquire Maria P. Cognetti & Associates 210 Grandview Avenue, Suite 102 Camp Hill, PA 17011 Dated: ?•?_ By: E. Robert Elicker, Esquire Cumberland County Divorce Master 9 North Hanover Street Carlisle, PA 17013 JAMES, SMITH, DIETTERICK & CONNELLY, LLP Jr. ER 615 Hershey, PA 17033-0650 (717) 533-3280 F";L4TJ... VI i t'JI... 2009 NO`S 25 F ?°, 2'. ?Ty DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 2007-2935 SUZANNE K. MORELAND, CIVIL ACTION -LAW Defendant IN DIVORCE INCOME STATEMENT OF SUZANNE K. MORELAND I, Suzanne K. Moreland, verify that the statements made in this Income and Expense Statement are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Date: t -,t A d v-7-) Suzanne K. Moreland, Defendant INCOME Employer: Tri Color Farms Address: P.O. Box 204 Enola, PA 17025 Type of Work: Sales - horse training products Payroll Number: n/a Pay Period (weekly, biweekly, etc.): Gross Pay per Pay Period: Itemized Payroll Deductions: See Exhibit "A" attached hereto Federal Withholding FICA Local Wage Tax State Income Tax Mandatory Retirement Union Dues Health Insurance Other (specify) Net Pay per Pay Period: $. OTHER INCOME: Interest Dividends Pension Distributions Annuity Social Security Rents Royalties Unemployment Comp. Workers Comp. Employer Fringe Benefits Other WEEK MONTH YEAR (Fill in appropriate column) TOTAL $ $ $. TOTAL INCOME $ $ $ 1 PROPERTY OWNED Checking accounts Savings accounts Credit Union Stocks/bonds Real estate Other INSURANCE Hospital Blue Cross Other Medical Blue Shield Other Health/Accident Disability Income Dental Other Ownership Description Value H W SEE DEFENDANT'S INVENTORY Total Company Coverage Policy No. H W J J SUPPLEMENTAL INCOME STATEMENT (a) This form is to be filled out by a person (check one): (1) who operates a business or practices a profession, or (2) who is a member of a partnership or joint venture, or (3) who is a shareholder in and is salaried by a closed corporation or similar entity. (b) Attach to this statement a copy of the following documents relating to the partnership, joint venture, business, professional, corporation or similar entity: (1) the most recent Federal Income Tax Return, and (2) the most recent Profit and Loss Statement. (c) Name of business Address and Telephone Number: (d) Nat (1) (2) (3) (4) (5) Tri Color Farms P.O. Box 204, Enola, PA 17025 ure of business (check one): partnership joint venture profession closed corporation other - Sole Proprietorship (e) Name of accountant, controller or other person in charge of financial records: None (f) Annual income from business: None - See Exhibit "A" attached hereto (1) How often is income received? (2) Gross income per pay period: (3) Net income per pay period: (4) Specified deductions, if any: EXHIBIT "A" SCHEDULE C Profit or Loss From Business OMB No. 1545-0074 (Form 1040) (Sole Proprietorship) X008 ? Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B. ?I Department of the Treasury Attachment Internal Revenue Service (99) ? Attach to Form 1040, 1040NR, or 1041. ? See Instructions for Schedule C Form 1040. Sequence No. 09 Name of proprietor Social security number (SSN) SUZANNE K MORELAND 203-52-1141 A Principal business or profession, including-product or service (see page C-3 of the instructions) B Enter code from pages C-9, 10, 8 11 SALES OF HORSE TRAINING PRODUCTS ? 454390 C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any TRT('nT.nR T ARM.q 20-3521141 E Business address (including suite or room no.) ? 148 _CORNELL_ DRIVE --------------------------------------------- City, town or post office, state, and ZIP code MILLERS BURG P A 17061 F Accounting method: (1) X Cash (2) El Accrual (3) Other (specify) ? _ G Did you "materially participate" in the operation of this business during 2008? If "No," see page C-4 for limit on losses Eyes N o H If you started or acquired this business during 2008, check here ? ncome 1 Gross receipts or sales. Caution. See page C-4 and check the box if: • This income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked, or . . . . . . . . . . ? 1 8 789. • You are a member of a qualified joint venture reporting only rental real estate income not subject to self-employment tax. Also see page C-4 for limit on losses. 2 Returns and allowances ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 2 3 Subtract line 2 from line 1 , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 3 8 789. 4 Cost of goods sold (from line 42 on page 2) , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 4 4 182. 5 Gross profit Subtract line 4 from line 3 , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 5 4 607 . 6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-4) , , , , , , , , , , , , 6 7 Gross income. Add lines 5 and 6 ? 7 4 607. ....................................... OEM Emenses. Enter exDenses for business use of vour home only on line 30. 8 Advertising 8 1 830. 18 Office expense ,,,,,,,,,,,,, 18 ,,,,,,,,,,, 9 Car and truck expenses (see 19 Pension and profit-sharing plans , , , , , 19 page C-5) , , , , , , , , , , , 9 20 Rent or lease (see page C-6): 10 Commissions and fees , , , , , , , 10 a Vehicles, machinery, and equipment. 20a 11 Contract labor (see page C-5) 11 b Other business property . . . . 20b , , , , 12 Depletion , , , , , , , , , , , , 12 21 Repairs and maintenance . . . 21 13 Depreciation and section 179 22 Supplies (not included in Part III) 22 177. expense deduction (not 23 Taxes and licenses .. . , , , 23 included in Part III) (see page C-5) . . . . . . . . . . . . . . . . 13 24 Travel, meals, and entertainment: a Travel . . . . . . . . . . . . . . . . . 24a 1 003. 14 Employee benefit programs (other than on line 19) , , , , , , , 14 b Deductible meals and entertainment (see page C-7) , , , , , , 24b 15 Insurance (other than health), , , , 15 25 Utilities, 25 16 Interest: 26 Wages (less employment credits) , , , , 26 a Mortgage (paid to banks, etc.) 16a 27 Other expenses (from line 48 on , , , b Other . . . . . . . . . . . . . . . 16b page 2) . . . . . . . . . . . . . . . . . 27 17 Legal and professional services , 17 28 Total expenses before expenses for business use of home. Add lines 8 through 27 ? 28 3 010. , , , , , , , , , , , , , , , 29 Tentative profit (loss). Subtract line 28 from line 7 , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 29 1 597. 30 Expenses for business use of your home. Attach Form 8829 . . . . . . . . . . . . . . . . . . 30 31 Net profit or (loss). Subtract line 30 from line 29. • If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040 NR, line 13 (if you checked the box on line 1 as a statutory employee, see page C-7). Estates and trusts, enter on Form 1041, fine 3. • If a loss, you must go to line 32. 1 597. 32 If you have a loss, check the box that describes your investment in this activity (see page C-8). • If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 (if you checked the box on line 1, see the line 31 instructions on page C-7). 32a 8 All investment is at risk. Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not at risk. _ • If you checked 32b, you must attach Form 6198. Your loss may be limited. For Paperwork Reduction Act Notice, see page C-9 of the instructions. Schedule C (Form 1040) 2008 JSA 8X0110 3.000 58076M K371 V08-5.4 BJM-27953 DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 2007-2935 SUZANNE K. MORELAND, CIVIL ACTION -LAW Defendant IN DIVORCE EXPENSE STATEMENT OF SUZANNE K. MORELAND I, Suzanne K. Moreland, verify that the statements made in this Expense Statement are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Date: Iz 4 16 a :7?" K- o? Suzanne K. Moreland, Defendant Monthly Monthly Monthly Total Children Parent EXPENSES Home Mortgage or Rent $1,847.001 Maintenance $60.00 Lawn Care $130.00 2nd Mortgage UTILITIES Electric $350.00 Gas on Telephone $40.00 Cell Phone $140.00 Water $40.00 Sewer $25.00 Cable TV $80.00 Internet $40.00 Trash/Recycling $25.00 TAXES Real Estate $667.002 Personal Property 1 Plaintiff has continued to pay this amount representing the amount of the mortgage for the marital residence where Defendant and the parties children reside. 2 This amount reflects an estimated amount as Plaintiff continues to pay the parties' real estate tax in the approximate amount of $8,000 per year. Monthly Total INSURANCE Homeowners/Renters Automobile (wife and daughter) Life Accident/Disability Excess Coverage Long-Term Care AUTOMOBILE Loan Payments Fuel Repairs (wife and daughter) Memberships/AAA MEDICAL Medical Insurance Doctor Dentist Hospital Medication Counseling/Therapy Orthodontist Real Estate Special Needs (glasses, etc.) $110.003 $150.00 (estimated) $480.00 $500.00 $80.00 $10.00 Monthly Monthly Children Parent $1,200.004 (estimated) $40.00 $60.00 (estimated) $150.00 $550.00 $20.00 3 Husband is currently paying this expense. 4 Currently, Husband pays for the premiums for medical insurance covering the parties and their children. However, the estimated monthly premium for Wife's medical insurance after a Divorce Decree has been entered is approximately $1,200.00. Monthly Total EDUCATION Tuition (Hannah) Tutoring Lessons Other (website courses) PERSONAL Debt Service Clothing Groceries Haircare Memberships MISCELLANEOUS Child Care Household Help Summer Camp Papers/Books/Magazines Entertainment Pet Expenses Vacations Gifts Legal Fees/Prof. Fees Charitable contributions Children's Parties Children's Allowances Other Child Support Alimony payments $1,300.00 $125.00 $225.00 $600.00 $120.00 $50.00 $80.00 $50.00 $260.00 $50.00 $500.005 $140.00 $800.00 $200.00 Monthly Monthly Children Parent ' This amount reflects the standard of living of the parties' during their marriage. TOTAL MONTHLY EXPENSES $11,294.00 FlL-LI:!I r,. , il'L Of T4 c ' '. " `r ,, ()TAgy 2009 NOY 25' Fi'.1 2: Ic. ? Cary^_ Last Printed: August 5, 2010 9:00 AM MARIA P. COGNETTI & ASSOCIATES MARIA P. COGNETTI, ESQUIRE Attorney I.D. No. 27914 210 Grandview Avenue, Suite 102 Camp Hill, PA 17011 Telephone No. (717) 909-4060 Attorneys for Plaintiff DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff/Respondent :CUMBERLAND COUNTY, PENNSYLVANIA v. SUZANNE K. MORELAND, Defendant NO. 07-2935 CIVIL ACTION -LAW IN DIVORCE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA -DOMESTIC RELATIONS SECTION SUZANNE K. MORELAND Plaintiff v. DAVID A. MORELAND, Defendant/Respondent DOCKET NO. 00347 S 2007 PACSES CASE NO. 001109154 CIVIL ACTION -SUPPORT PETITION TO WITHDRAW APPEARANCE To the Honorable Judges of Said Court: AND NOW, comes Petitioner, Maria P. Cognetti, Esquire, and in support of her Petition to Withdraw Appearance, respectfully represents as follows: Last Printed: August 5, 2010 9:00 AM 1. Petitioner is Maria P. Cognetti, Esquire, an attorney with offices located at 210 Grandview Avenue, Suite 102, Camp Hill, Pennsylvania. 2. Respondent is David A. Moreland who resides at 4536 Laurelwood Drive, Harrisburg, Pennsylvania. 3. Petitioner was retained by Respondent on or about February 6, 2008 to represent him in connection with his family law matters. 4. A Complaint in Support was filed by Wife with this Honorable Court on or about May 8, 2007, thereby instituting the above-captioned support action. 5. A Complaint in Divorce was filed by Gary L. Rothschild, Esquire with this Honorable Court on or about May 17, 2007 thereby instituting the above-captioned divorce action. 6. A Praecipe for Entry of Appearance of Maria P. Cognetti, Esquire was filed with this Honorable Court on December 2, 2009 for the above-captioned support action. 7. A Praecipe Withdrawing the Appearance of Gary L. Rothschild, Esquire and Entering the Appearance of Maria P. Cognetti, Esquire was filed with this Honorable Court on February 19, 2008 for the above-captioned divorce action. 8. The Petitioner anticipates that there will be prolonged proceedings in both of the above matters. 9. Petitioner has been unable to meaningfully and effectively communicate with Respondent. 10. Petitioner has at all times attempted to represent Respondent effectively and vigorously to the best of her ability, but it has become impossible for Petitioner to do so. Last Printed: August 5, 2010 9:00 AM 11. Respondent has made certain accusations of Petitioner which are inaccurate at best. 12. Respondent has further stated that he "may" pay Petitioner's fees and costs as billed in accordance with their fee agreement. 13. Thus, Petitioner seeks to withdraw her appearance for David A. Moreland because, inter olio: a. There appears to be a serious failure to communicate between Respondent and Petitioner; b. Respondent has failed to timely pay Petitioner's fees and costs as billed in accordance with their fee agreement. c. Respondent has deliberately disregarded his agreement with Petitioner as to fees and costs, and withdrawal is allowed pursuant to Rule 1.16(b)(4) of the Rules of Professional Conduct; and, d. Continued representation will result in an unreasonable financial burden on Petitioner. 14. Respondent has been advised by Petitioner of Petitioner's intent to file this Petition to Withdraw Appearance, 15. Petitioner has advised Respondent to obtain new counsel. Last Printed: August 5, 2010 9:00 AM WHEREFORE, Petitioner respectfully requests that her appearance be withdrawn for David A. Moreland, and that she be removed from the above dockets as the attorney of record. Respectfully Submitted: MARIA P. COGNI~TTI & ASS4~IATES Date: August 5, 2010 gy; ARIA P. OG ~ TI, ESQUIRE Attorney I.D. No. 14 210 Grandview Avenue, Suite 102 Camp Hill, PA 17011 Telephone No. (717) 909-4060 Last Printed: August 5, 2010 9:00 AM VERIFICATION I, Maria P. Cognetti, hereby verify and state that the facts set forth in the foregoing document are true and correct to the best of my information, knowledge and belief. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.A. §4904 relating to unsworn verification to authorities. DATE: r~ ~ ~~ CERTIFICATE OF SERVICE I, Maria P. Cognetti, Esquire, hereby certify that I served a true and correct copy of the foregoing Petition to Withdraw Appearance at the address indicated below: John J. Connelly, Jr., Esquire .TAMES SMITHDIETTERICK & CONNELLY, LLP P O Box 650 Hershey, PA 17033 David A. Moreland 4536 Laurelwood Drive Harrisburg, PA 17110 Serv Personal service via hand delivery X Service by First Class, United States Mail, postage pre-paid, mailed at Camp Hill, Pennsylvania, addressed as indicated above Overnight delivery Facsimile service Certified/Registered Mail MARIA P. COGNETTI & ASSOCIATES Date: August 5, 2010 gy. ARIA P OG TI, ESQUIRE Attorney I.D. No. 914 210 Grandview Avenue, Suite 102 Camp Hill, PA 17011 Telephone No. (717) 909-4060 ,~ F-li ~_. ry r~ n v?o10 pv~ t d ~~ q : a~ DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff/Respondent :CUMBERLAND COUNTY, PENNSYLVANIA v. SUZANNE K. MORELAND, Defendant NO. 07-2935 CIVIL ACTION -LAW IN DIVORCE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA -DOMESTIC RELATIONS SECTION SUZANNE K. MORELAND Plaintiff v. DOCKET N0.00347 S 2007 PACSES CASE NO.001109154 DAVID A. MORELAND, Defendant/Respondent CIVIL ACTION -SUPPORT RULE TO SHOW CAUSE AND NOW, to wit, this ~~ay of GL GL ~', 2010, upon consideration of the foregoing Petition to Withdraw Appearance of Petitioner, Maria P. Cognetti, Esquire, a RULE is hereby entered against Respondent David A. Moreland and Suzanne K. Moreland to show cause, if any, why the relief requested should not be granted. RULE RETURNABLE days m service thereof. ~~ r~ Q J. ~ 3°~i n ~: Can Kc~ly, , ~. 1~tv.a /~ /no~~~and DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS Plaintiff/Respondent ; CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 07-2935 SUZANNE K. MORELAND, Defendant ; CIVIL ACTION -LAW IN DIVORCE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA - DOMESTIC RELATIONS SECTION SUZANNE K. MORELAND, --? Plaintiff ; DOCKET NO. N000347 S 2007 V. PACSES CASE NO. 001109154 DAVID A. MORELAND, t ; CIVIL ACTION - SUPPORT D f d t/R d _ espon en e en an t OBJECTION TO PETITION TO WITHDRAW APPEARANCE AND RESPONSE TO RULE TO SHOW CAUSE David A. Moreland, Respondent to Maria P. Cognetti's Petition to Withdraw Appearance in the above two cases, hereby objects to the Petition to Withdraw Appearance, and sets forth good cause for denying or deferring the Petition, based on the facts and reasons set forth in the Objections attached as Exhibit A and made part of this response. I respectfully request that the Court deny the Petition or, in the alternative, defer ruling on the Petition for at least 60 days to allow me an adequate opportunity to retain counsel to replace Attorney Cognetti and to allow my new counsel reasonable time to obtain and review my case files currently in the possession of Attorney Cognetti. Respe ful su i?d,??C? David A. Moreland Plaintiff/Defendant/Respondent 4536 Laurelwood Drive Harrisburg, PA 17110 CERTIFICATE OF SERVICE I, David A. Moreland, hereby certify that on August 23, 2010, I served a true and correct copy of the foregoing OBJECTION TO PETITION TO WITHDRAW APPEARANCE AND RESPONSE TO RULE TO SHOW CAUSE by first class U.S. mail, postage pre-paid to the persons and at the addresses indicated below: Maria P. Cognetti, Esquire 210 Grandview Ave., Suite 102 Camp Hill, PA 17011 John J. Connelly, Jr. Jones Smith Dietterick & Connelly, LLP P.O. Box 650 Hershey, PA 17033 Objections/Exhibit A Moreland vs. Moreland NO. 07-2935 1. 1 retained Attorney Cognetti in January 2008 and she agreed to handle my Divorce action and Civil action before the courts. 2. Attorney Cognetti has represented me for over 2 %2 years and the case requires an attorney able to take over a complicated case after over three years pending. Attorney Cognetti is withdrawing at a time when a Pre-hearing conference has been scheduled by the Divorce Master for September 13, 2010, and new counsel will require adequate preparation to be able to address this issue within the time available. 3. 1 have paid 100% of monies due in a timely manner and in accordance with my agreement with Counsel. My account payments are current and have been current throughout entire period of representation. 4. 1 have paid for services to date for which I have not yet received. Promised services have not been completed in a timely manner or have not been completed at all. One example is that on February 24, 2010 Attorney Cognetti agreed to make necessary corrections to a document filed with the court which contained errors and to correct this at no further charge to me and despite numerous requests, including written requests, she has failed to complete corrections. 5. The basis for the Petition to Withdraw by Attorney Cognetti and is inaccurate, incomplete or baseless. 6. 1 have not placed any financial burden on counsel whatsoever at any time. 7. Attorney Cognetti has my case files. I sent a written request for the release of my files into my possession and she replied she needed to release the files to new counsel. 8. This proposed Withdrawal by Attorney Cognetti is harmful to my case and may adversely affect the outcome. 9. 1 have made good faith efforts to obtain counsel to replace Attorney Cognetti and have not been successful. I am in the process of interviewing attorneys and one has been on vacation and my earliest opportunity to meet is scheduled for September 3, 2010. 1 have not been allowed adequate time for employment of new counsel. Also, I travel as a condition of my employment which is limiting my ability to interview and hire new counsel on short notice. 1 VERIFICATION I, David A. Moreland, hereby verify and state that the facts set forth in the foregoing objections are true and correct to the best of my information, knowledge and belief. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.A. section 4904 relating to unsworn verification to authorities. 1 Date: /(V/, e!S David A. Moreland S F~I..E~~-r',CE QF THE E~^''.'~fpTP~RY °;~ SL? -2 AM 9~ 48 CUMB~=v~YLVANW ~ DAVID A. MORELAND, Plaintiff/Respondent v. SUZANNE K. MORELAND, Defendant SEP 012010 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 07-2935 CIVIL ACTION -LAW IN DIVORCE JUDGE: Albert H. Masland IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA -DOMESTIC RELATIONS SECTION SUZANNE K. MORELAND Plaintiff v. DAVID A. MORELAND, Defendant/Respondent DOCKET NO. 00347 S 2007 PACSES CASE NO. 001109154 CIVIL ACTION -SUPPORT JUDGE: Albert H. Masland ORDER OF COURT s~ nd AND NOW, to wit, this a[ day of ~~il , 2010, upon consideration of the attached Motion for Hearing, a hearing is hereby scheduled for the ~~ day of 2010, at o~~.'30 o'clock ~.m. in Courtroom No. 5 of the Cumberland County Courthouse, One Courthouse Square, Carlisle, Pennsylvania. BY THE COURT: ~, J. v/ Di~ribution: ana P. Cognetti, Esquire, Cognetti & Associates, 210 Grandview Avenue, Ste. 102, Camp Hill, PA 17011 ohn J. Connelly, Jr., Esquire, James Smith Dietterick & Connelly, LLP, P O Box 650, Hershey, PA 17033 avid A. Moreland, 4536 Laurelwood Drive, Harrisburg, PA 17110 ~pi er m~. ~ ~. 4~a~rd P:~19079 ~pl„dylgpil.l,pn~PnlslVy&lwMw cf~.e: uuos xurtr A~riwd 9/7110 11;1IAM Hubert X. 4ilroy, Esquire Katie J. Maxwell, Esquire MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER Q ~1, MARTSON LAW OFFICES ,~ ~' ~ " ~ '~' T.D. 29943 ~ n I.D. 206018 ~ ' ca -~i 10 East High Street ~ ~; ~, Cailisle, PA 17013 ~ ~ p (717) 243-3341 ~ ~ ~, Attorneys for Plaintiff' ~ o DAVID A. MORELAND, 1N THE COURT OF COMMON PLEAS OF Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA v. N0.2007-2935 CML ACT10N -LAW SUZANNE K. MORELAND Defendant IN DIVORCE PRAECIPE TO THE PROTHONOTARY OF CUMBERLAND COUNTY: Kindly withdraw the appearance of Maria P. Cogaetti, Esquire, and Maria P. Cognetti & Associates, on behalf of Plaintiff David A. Moreland in the abo -captioned matter. Enter the appearance of Hubert X. Gilroy, Esquire, and Martson Law Offices, on behalf of Dated: September ~, 2010 Maria P. ognetti quire Maria P. Cognetti Associates 210 Grandview Avenue Camp Hill, PA 17011 {717) 909-4060 Plaintiff David A. Moreland in the above-captioned matter, Dated: September ~, 2010 ~~~~ H X Esquire Katie J, ax 1, Esquire MARTS LAW OFFICES 10 East High Street Carlisla, PA 17013 (717) 243-3341 F:\Clients\14038 Moreland\14038.1. AFFPlaint Created: 8/1/05 2:47PM Revised: 4/5/11 10 21 AM Hubert X. Gilroy, Esquire Katie J. Maxwell, Esquire MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER 3 MARTSON LAW OFFICES :Zrn r-nao m ? I.D. 29943 xr -0m I.D. 206018 a+ off' 10 East High Street -.o Q Carlisle, PA 17013 zo _ Cc (717) 243-3341 D m Attorneys for Plaintiff s can a? DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 2007-2935 CIVIL ACTION - LAW SUZANNE K. MORELAND Defendant : IN DIVORCE AFFIDAVIT OF CONSENT A Complaint in Divorce under § 3301(c) of the Divorce Code was filed on May 17, 2007. 2. The marriage of Plaintiff and Defendant is irretrievably broken and ninety days have elapsed from the date of filing and service of the Complaint. 3. I consent to the entry of a final decree of divorce after service of notice of intention to request entry of the decree. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities. Date: C "Ize David A. Moreland, Plaintiff F:\Clients\14038 Moreland\ 14038. I.WaivPlaint Created: 8/1/05 2:47PM Revised: 4/5/11 1024 AM Hubert X. Gilroy, Esquire 1?, Katie J. Maxwell, Esquire c o ..,? MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER rrnm 33,. MARTSON LAW OFFICES =? -a n I.D. 29943 CM r c::) , I.D. 206018 10 East High Street za a ,-=F Carlisle, PA 17013 x;C-- +N °M (717) 243-3341 Attorneys for Plaintiff DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 2007-2935 SUZANNE K. MORELAND : CIVIL ACTION - LAW Defendant : IN DIVORCE WAIVER OF NOTICE OF INTENTION TO REQUEST ENTRY OF A DIVORCE DECREE UNDER §3301(c) AND § 3301(d) OF THE DIVORCE CODE I consent to the entry of a final decree of divorce without notice. 2. I understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted. 3. I understand that I will not be divorced until a divorce decree is entered by the Court and that a copy of the decree will be sent to me immediately after it is filed with the prothonotary. I verify that the statements made in this waiver are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities. Date: I David A. Moreland, Plaintiff F.\Clients\14038 Moreland\ 14038.1. AFFDef Created. 8/1/05 2:47PM Revised: 4/5/11 10.22AM Hubert X. Gilroy, Esquire Katie J. Maxwell, Esquire MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES c o I.D. 29943 rncoo MI N I.D. 206018 Z? ?rn 10 East High Street ?A o° Carlisle, PA 17013 :z --i*o (717) 243-3341 .; y- n = Q Attorneys for Plaintiff =C:> cn DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS F Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. NO. 2007-2935 CIVIL ACTION - LAW SUZANNE K. MORELAND Defendant IN DIVORCE AFFIDAVIT OF CONSENT 1. A Complaint in Divorce under § 3301(c) of the Divorce Code was filed on May 17, 2007. 2. The marriage of Plaintiff and Defendant is irretrievably broken and ninety days have elapsed from the date of filing and service of the Complaint. 3. I consent to the entry of a final decree of divorce after service of notice of intention to request entry of the decree. I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities. Date: Su e . Moreland, Defendant F:\Clients\14038 Moreland\14038, I.WaivDef Created. 8/1/05 2:47PM Revised: 4/5/11 1023AM Hubert X. Gilroy, Esquire Katie J. Maxwell, Esquire c? MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER = --4 MARTSON LAW OFFICES ca Z MW rnF I.D. 29943 I.D. 206018 --<z a' °-to 10 East High Street <o .? C:)-n Carlisle, PA 17013 i;3 (717) 243-3341 a Attorneys for Plaintiff DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS O F Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. : NO. 2007-2935 CIVIL ACTION - LAW SUZANNE K. MORELAND Defendant : IN DIVORCE WAIVER OF NOTICE OF INTENTION TO REQUEST ENTRY OF A DIVORCE DECREE UNDER §33010 AND § 3301(d) OF THE DIVORCE CODE 1. I consent to the entry of a final decree of divorce without notice. 2. I understand that I may lose rights concerning alimony, division of property, lawyer's fees or expenses if I do not claim them before a divorce is granted.. 3. I understand that I will not be divorced until a divorce decree is entered by the Court and that a copy of the decree will be sent to me immediately after it is filed with the prothonotary. I verify that the statements made in this waiver are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities. Date: Ll k e Suzanne . Moreland, Defendant DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA . C'7 N O VS. NO. 07 - 2935 CIVIL rn ss SUZANNE K. MORELAND, v Defendant IN DIVORCE )> 3 ORDER OF COURT , ? ca AND NOW, this day of - , 2011, counsel and the parties having entered into an agreement C) r*tt= -a rn a -? p ? -n and stipulation resolving the economic issues on April 5, 2011, the date set for a Master's hearing, the agreement and stipulation having been transcribed and signed by the parties, the appointment of the Master is vacated and counsel can conclude the proceedings by the filing of a praecipe to transmit the record with the affidavits of consent and waivers of the parties so that a final decree in divorce can be entered. BY THE COURT, - - -10>e4- 00.1 Kev' A. Hess, P.J. cc: ?Hubert X. Gilroy /Attorney for Plaintiff John J. Connelly, Jr. /1pPl? C[ Attorney for Defendant 4/q/I( DI(8 ? e1joku,E - in ?ile DAVID A. MORELAND, Plaintiff VS. . SUZANNE K. MORELAND, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 07 - 2935 CIVIL IN DIVORCE THE MASTER: Today is Tuesday, April 5, 2011. This is the date set for a hearing in the above-captioned divorce proceedings. Present in the hearing room are the Plaintiff, David A. Moreland, and his counsel Hubert X. Gilroy and the Defendant, Suzanne K. Moreland, and her counsel John J. Connelly, Jr. This action was commenced by the filing of a complaint in divorce on May 17, 2007, raising grounds for divorce of irretrievable breakdown of the marriage. Affidavits of consent and waivers of notice of intention to request entry of divorce decree are going to be signed by the parties today and will be filed by the Master's office with the Prothonotary. The divorce can conclude under Section 3301(c) of the Domestic Relations Code. The complaint raised an economic claim of equitable distribution; further economic claims were raised by petition on January 10, 2008, on behalf of the Defendant wife. Claims raised by wife are equitable distribution, alimony, and counsel fees and expenses. The Master has been advised that the parties have reached an agreement with respect to the outstanding 1 I economic claims. The agreement is going to be placed on the record in the presence of the parties. The agreement as stated on the record will be the substantive agreement of the parties, not subject to any changes or modifications except for correction of typographical errors which may be made during the transcription. Consequently, when the parties leave the hearing room today, they are bound by the terms of the agreement even though they have not signed the agreement affirming the terms of settlement. The Master has been advised, however, that the parties and counsel are going to return later today to review the transcribed agreement for typographical errors, makes corrections as necessary, and then affix their signatures affirming the terms of settlement as stated on the record. Upon receipt by the Master of a completed agreement, the Master will prepare an order vacating his appointment and counsel can then file a praecipe transmitting the record to the Court requesting a final decree in divorce. The parties were married on April 21, 1990, and separated May 2, 2007. The parties are the natural parents of two children, Jane Moreland, who is emancipated, and Hanna Moreland, who is a minor and currently residing with. wife. Mr. Gilroy. 2 MR. GILROY: The parties' agreement with respect to resolution of all the claims in connection with the divorce is as follows: 1. The parties will today sign affidavits of consent which may be filed with the Court and husband's counsel will file a motion for a final decree in divorce once the Master's appointment is vacated. 2. The parties jointly own real estate at 2018 Mountain Pine Drive, Mechanicsburg, Pennsylvania, which is currently occupied by wife. That property has a first mortgage in the approximate balance of $284,000.00. Mr. Moreland will withdraw funds from the Vanguard account in his name to pay off that mortgage to be accomplished within ten (10) days from today's date. 3. Mr. Moreland will execute a deed conveying title to the Mountain Pine Drive real estate solely into wife's name and the real estate shall be the exclusive property of wife. Husband's counsel shall prepare that deed and deliver it to wife's counsel. It is contemplated that the deed will be delivered after pay off of the mortgage. 4. Mr. Moreland will withdraw $185,000.00 from the Vanguard account titled in his name and deliver a check in that amount to his attorney's office and attorney Gilroy will then send a check in the amount of $185,000.00 to attorney Connelly to be disbursed to Mrs. Moreland. This shall be accomplished within ten (10) days. 5. Mr. Moreland owns stock in his name alone with Manugraph India Limited. Mr. Moreland will make arrangements for the sale of that stock and provide documentation with respect to the proceeds of the sale at which time the proceeds shall be distributed 62% to wife and 38% to husband. Mr. Moreland will file the necessary paperwork with Merrill Lynch within thirty (30) days to accomplish this sale. The proceeds of the sale shall be distributed to attorney Gilroy's office and he will distribute the proceeds 62/38 in accordance with the agreement. 6. Mr. Moreland has a 401(k) account with PNC; Bank, through his employment. A value of $140,000.00 from that 3 account shall be allocated to wife pursuant to a Qualified Domestic Relations Order in such form as agreed upon by legal counsel for the parties. The QDRO will provide that a value of $140,000.00 shall be allocated to Mrs. Moreland as of April 5, 2011, and the ultimate value distributed to her shall be plus or minus the increase in the value of the $140,000.00 or decrease in value between April 5, 2011, and the ultimate date of distribution to Mrs. Moreland's separate account. Counsel for the parties shall work with PNC Bank to arrange as reasonably possible an allocation proportionately consistent with the existing funds in the account. Counsel shall attempt to accomplish the QDRO within thirty (30) days. 7. The parties filed a joint federal and state income tax return for 2010. Any refunds payable in connection with those returns shall be the exclusive property of the husband. 8. Each party has a separate IRA account which shall be the exclusive property of each party. Both accounts are with Vanguard. 9. Each party may retain their own separate bank accounts, personal property, household furnishings, vehicles, and any advanced distribution the parties have received as their own separate property without any further order of court or other agreement of the parties. 10. Each party waives any claim for alimony, spousal support and each party shall incur their own attorney fees. 11. Except as herein otherwise provided, each party may dispose of his or her property in any way and each party hereby waives and relinquishes any and all rights he or she may now have or hereafter acquire under the present or future laws of any jurisdiction to share in the property or the estate of the other as a result of the marital relationship including without limitation, statutory allowance, widow's allowance, right of intestacy, right to take against the will of the other, and right to act as administrator or executor in the other's estate. Each will at the request of the other execute, acknowledge, and deliver any and all instruments which may be necessary or advisable to carry into effect this mutual waiver and relinquishment of all such interest, rights, and claims. Additionally each party will execute any and all documents necessary to accomplish all of the agreements set forth above with respect to transfer of various properties. 4 THE MASTER: The Master failed to identify two young ladies who are present in the room. I am going to ask each of you to identify yourselves. (Christine Taylor Brann, Attorney with Mr. Connelly's office and Katie Maxwell, Attorney with Mr. Gilroy's office identified themselves.) MR. GILROY: Mr. Moreland, you've been present throughout the negotiations and during the time we just recited all of the terms of the agreement that we have set forth between you and your wife. Do you understand the terms of the agreement? MR. MORELAND: I do understand the terms. MR. GILROY: And are you satisfied and do you want the Master to incorporate these and ratify these as a final resolution of all issues between you and your wife? MR. MORELAND: Yes. I wish for it to be a final resolution. MR. CONNELLY: Mrs. Moreland, we have been, over the last several weeks and certainly the last several hours discussing this in some detail, correct? MRS. MORELAND: Yes. MR. CONNELLY: Do you understand the terms that. have been placed on the record by Mr. Gilroy? MRS. MORELAND: Yes. MR. CONNELLY: And these are the terms that 5 we have been discussing and you fully understand that this is a final agreement? MRS. MORELAND: Yes. MR. CONNELLY: Are you satisfied that this should be the final agreement and part of the record finalizing the divorce action? MRS. MORELAND: Yes. THE MASTER: Thank you. I acknowledge that I have read the above stipulation and agreement, that I understand the terms of settlement as set forth herein, and that by signing below I ratify and affirm the agreement previously made and intend to bind myself to the settlement as a contract obligating myself to the terms of settlement and subjecting myself to the methods and procedures of enforcement which may be imposed by law and in particular Section 3105 of the Domestic Relations Code. WITNESS: 04-X) Hubert X. +Giloy Attor ney fntiff o Connelly, for D?fen . nt DATE: Da gid. M eland Suzann. K. Moreland 6 F'.\Clients\14038 Moreland\14038.I.AccOtSvc Created: 8/1/05 2:47PM Revised: 4/ 15/11 1:40PM Hubert X. Gilroy, Esquire Katie J. Maxwell, Esquire ? ? MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES xrn --0 rn- I.D. 29943 cnr-- N rn I.D. 206018 -<> 10 East High Street ' ° -n Carlisle, PA 17013 (717) 243-3341 2! Attorneys for Plaintiff Co DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 2007-2935 CIVIL ACTION - LAW SUZANNE K. MORELAND Defendant IN DIVORCE ACCEPTANCE OF SERVICE I, John J. Connelly, Jr., Esquire, hereby accept service of Plaintiff's Complaint In Divorce. I hereby certify that I represent the above-captioned Defendant, Suzanne K. Moreland, and further certify that I am authorized to accept service on behalf of said Defendant. Date: ?U`7 C?(N LMZ?S-ksr J. o elly, Jr., Esquir t J . u . .D. #1561 JAMES, SMITH, DIETTERICK, & CONNELLY, LLP P.O. Box 650 Hershey, PA 17033 F.\Clients\14038 Moreland\14038.1. Prae2Transmit Created: 8/1/05 2:47PM Revised: 4/15/11 1: 3 2 P M Hubert X. Gilroy, Esquire ri Katie J. Maxwell, Esquire -? 3 MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER CO 0 r rn- MARTSON LAW OFFICES ,r- r v ? ? I.D. 29943 '- o I.D. 206018 10 East High Street (Dn Carlisle, PA 17013 ?.. (717) 243-3341 ' 3 Attorneys for. Plaintiff DAVID A. MORELAND, IN THE COURT OF COMMON PLEAS OF Plaintiff CUMBERLAND COUNTY, PENNSYLVANI A V. NO. 2007-2935 CIVIL ACTION - LAW SUZANNE K. MORELAND Defendant IN DIVORCE PRAECIPE TO TRANSMIT RECORD To the Prothonotary: Transmit the record, together with the following information, to the court for entry of a divorce decree: 1. Ground for divorce: irretrievable breakdown under Section 3301(c) or 3301 (d)(1) of the Divorce Code. 2. Date and manner of service of the complaint: June 1, 2007, a copy of the signed acceptance of service is attached. 3. (Complete either paragraph (a) or (b). (a) Date of execution of the Plaintiff's affidavit of consent required by Section 3301 (c) of the Divorce Code; April 6, 2011; by the Defendant; April 6, 2011. (b)(i) Date of execution of the Plaintiff's affidavit required by § 3301(d) of the Divorce code: (b)(ii) Date of filing and service of the Plaintiff s affidavit upon the respondent: 4. Related claims pending: NONE. 5. Date and manner of service of the notice of intention to file praecipe to transmit record, a copy of which is attached, if the decree is to be entered under Section 3301(d)(1)(i) of the Divorce Code: (Complete either (a) or (b).) (a) Date and manner of service of the Notice of Intention to File Praecipe to Transmit Record, a copy of which is attached: (b) Date Plaintiff s Waiver of Notice in §3301(c) Divorce was filed with the Prothonotary: April 6, 2011. Date Defendant's Waiver of Notice in §3301(c) Divorce was filed with the Prothonotary: April 6, 2011. MARTSON LAW OFF CES By Hubert X. Gilroy, Esqu' Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Plaintiff -In Date: April OW , 2011 DL4VID A. MORELAND V. SUZANNE K. MORELAND DIVORCE DECREE AND NOW, it is ordered and decreed that VID A. MORELAND E K. MORELAND plaintiff, and defendant, are divorced from the of matrimony. Any existing spousal support order shall hereafter be deemed an order for y pendente lite if any economic claims remain pending. The court retains jurisdiction of any claims raised by the parties to this action al which a final order has not yet been entered. Those claims are as follows: (If no ms remain indicate "None.") NE By the Court, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : NO. 2007-2935 Attest: J. 4a-? --W- /- rothonotary yr, I- &rf - CDmoLAsd 4c ar 6i Ira ?llafice + C,'gAY rna?,(,eat ?o a. ?nne I! ? y a r ' A r F:\Clients\14038 Moreland\ 14038.1. dro.order Hubert X. Gilroy, Esquire Katie J. Maxwell, Esquire MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES I.D #s. 29943 and 206018 10 East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Plaintiff c? c ?+ <a . ?c a, C:> o y,c tw ? ru > DAVID A. MORELAND, Plaintiff V. SUZANNE K. MORELAND Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2007-2935 CIVIL ACTION - LAW : IN DIVORCE STIPULATION FOR ENTRY OF A DOMESTIC RELATIONS ORDER AND NOW, this day of ( , 2011, upon consideration of the attached Stipulation, it is hereby ORDERED, ADJU GED AND DECREED as follows: 1. Parties: The parties hereto were husband and wife and a divorce action was finalized in this Court at the above-referenced docket number. The parties were married on April 21, 1990, and divorced on April 26, 2011. 2. Participant Information: The Participant's name, mailing address, social security number and date of birth are: David A. Moreland 4536 Laurelwood Drive, Harrisburg, PA 17110 SSN: 286-70-6584 Date of Birth: August 14, 1960 3. Alternate Payee Information: The alternate payee's name, mailing address, social security number and date of birth are: Suzanne K. Moreland 2018 Mountain Pine Drive, Mechanicsburg, PA 17050 SSN: 203-52-1141 Date of Birth: September 5, 1959 5 The alternate payee is the former wife of the Participant. 4. Plan Information: This Order applies to benefits under the Manugraph DGM, Inc., 401(k) Plan. 5. Assignment of Benefits: The Participant assigns to the Alternate Payee an interest in the Participant's Manugraph DGM, Inc. 401(k) Plan. The Alternate Payee is entitled to a direct payment in the amount specified herein. 6. Effect of this Order as a Qualified Domestic Relations Order: This Court has personal jurisdiction over the parties. 7. State Domestic Relations Law: This Order is entered pursuant to the authority granted in the applicable Domestic Relations laws of the Commonwealth of Pennsylvania. 8. Provisions of Marital Property Rights: This Order relates to the provision of marital property rights as a result of the Order of Divorce between the Participant and the Alternate Payee. 9. Amount of Alternate Payee's Benefit: The Alternate Payee shall not be treated as the Participant's spouse under the Plan. Alternate Payee shall receive a one time payment of One Hundred Forty Thousand Dollars ($140,000) from Participant's account. The form of the payment shall be in a lump sum payment. This sum shall be allocated to Alternate Payee as of April 5, 2011, and shall include all interest, earning and/or losses on that amount from April 5, 2011 through the date of distribution. The Alternate Payee shall receive the $140,000 payment in proportionate shares from the various funds in the Manugraph DGM, Inc., 401(k) plan. 10. Commencement Date and Form of Payment to Alternate Payee: The Alternate Payee shall receive a one time payment of $140,000 as prescribed in Paragraph 9 above. The benefits shall be paid to alternate payee as soon as administratively feasible following the date this Order is approved as a QDRO by the Plan Administrator. 11. Savings Clause: This Order is not intended, and shall not be construed in such a manner as to require the Plan: a. to provide any type or form of benefits or any option not otherwise provided under the Plan; b. to provide increased benefits to the Alternate Payee; C. to pay any benefits to the Alternate Payee which are required to be paid to another alternate payee under another order previously determined to be a QDRO; or t d. to make any payment or take any action which is inconsistent with any federal or state law, rule, regulation or applicable judicial decision. 12. Certification of Necessary Information: All payments made pursuant to this Order shall be conditioned on the certification by the Alternate Payee and the Participant to the Plan Administrator of such information as the Plan Administrator may reasonably require from such parties. 13. Continued Qualified Status of Order: It is the intention of the parties that this QDRO continue to qualify as a QDRO under Section 414 (p) of the Code, as it may be amended from time to time, and the Plan Administrator shall reserve the right to reconfirm the qualified status of the Order at the time benefits become payable hereunder. 14. Tax Treatment of Distributions Made Under this Order: For purposes of Sections 402 (a)(1) and 72 of the Code, or any successor Code section, any Alternate Payee who is the spouse or former spouse of the Participant shall be treated as the distributee of any distribution or payments made to the Alternate Payee under the terms of this Order, and as such, will be required to pay the appropriate federal income tax on such distribution. 15. Parties Responsibilities in Event of Error: In the event that the Plan inadvertently pays the Participant any benefits that are assigned to the Alternate Payee pursuant to the terms of this Order, the Participant shall immediately reimburse the Alternate Payee to the extent that the Participant has received such benefit payments by paying such amounts directly to the Alternate Payee within ten (10) days of receipt of notice of said inadvertent payment. In the event that the Plan inadvertently pays the Alternate Payee any benefits that are to remain the sole property of the Participant pursuant to the terms of this Order, the Alternate Payee shall immediately reimburse the Participant to the extent that the Alternate Payee has received such benefit payments by paying such amounts directly to the Participant within ten (10) days of receipt of notice of said inadvertent payment. 16. Effect of Plan Termination: In the event of a Plan termination prior to the distribution of funds to the Alternate Payee, the Alternate Payee shall be entitled to receive his or her portion of the Participant's benefits as stipulated herein in accordance with the Plan's termination provisions for participants and beneficiaries. 17. Continued Jurisdiction: The Court retains jurisdiction over this matter to amend this Order to establish or maintain its status as a Qualified Domestic Relations Order under Code Section 414 (p), as amended, and the original intent of the parties as stipulated herein. The Court shall also retain jurisdiction to enter such further orders as are necessary to enforce the assignment of benefits to the Alternate Payee as set forth herein. BY THE COURT, cc: ? Hubert X. Gilroy, Esquire _?'fw? 'John Connelly, Esquire lei) M Ape 00