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Home My WebLink About06-05-07 (3) REV-1500 EX (6-00) OFFJCIIli.. USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 20Q.f, _095L __ YEAR NUMBER COUNTY CODE SOC~SECURITYNUMBER 399-14-6179 THIS RETURN MUST BE FILED IN DUPUCATE WITH THE .- Z W C w frl c DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Gartzke, Victor F. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 10/07/200. 04/17/1924 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Gartzke, Lavon [Z] 1. Original Retum D 4. Limned Estate 00 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received REGISTER OF WILLS SOCIAL SECURITY NUMBER 394-24-8581 W I- ~SUl Ua::~ wC.U ::t:~ Uc.ffi ~ D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-13-82) 00 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Retum Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposn Boxes D 10. Spousal Poverty Credn (da.e of dea'h between 12-31-91 .I'd 1-1-95) [Z] 11. Election to tax under See. 9113(A) (AlIach Sc;h 0) I- Z W Q Z o l1. III ~ 8 THIS SECTION MUST BE.'COMPLETED. ALL CORRESPONDENCE .ANDCONFIDENTIALTAXINFORMATION.SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Elyse E. Rogers, Esquire FIRM NAME (If Applicable) Keefer Wood Allen & Rahal, LLP TELEPHONE NUMBER 635 North 12th Street, Suite 400 Lemoyne, PA 17043 717-612-5801 1. Real Estate (Schedule A) (1) (2) 0.00 663,376.72 0.00 0.00 37,350.02 0.00 ,~~ i OFFICII>l USE ONLY 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Depostts & Miscellaneous Personal Property (Schedule E) (4) (5) z o i= ~ ;:) .- 0: <C '" w 0: 6. J~ Owned Property (Schedule F) U Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) (6) 486,910.23 1,187,636.97 8. Total Gross Assets (total Lines 1-7) (8) 14,062.95 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 0.00 10. Debts of Decedent, Mortgage Liabnnies, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11) 14,062.95 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (12) 1,173,574.02 0.00 (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 1,173,574.02 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 746,881.14 x.00_(15) Z rate, or transfers under See. 9116 (a)(1.2) 0 ~ 16. Amount of Line 14 taxable at lineal rate 426,692.88 x .045......- (16) I- ::l 0.00 C. 17. Amount of Line 14 taxable at sibling rate x .12 (17) :&: 0 0.00 U 18. Amount of Line 14 taxable at collateral rate x.15 (18) ~ 19. Tax Due I- (19) 0.00 19,201.18 0.00 0.00 19,201.18 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT >>'BESURETOANSWERALL QUESTIONS ON REVERSE SIDE ANDRECHECK'MATH < < 2W46451.oo0 \ ~ Decedent's Com lete Address~ STREET ADDRESS 423 Allendale Way CITY C Hill STAlE PA ZIP 170ll Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) J.9, 2 OJ.. J.8 0.00 18,000.00 947.37 Total Credits (A + 8 + C) (2) J.8,947.37 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 253.8J. A. Enter the interest on the tax due. (5A) 0.00 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 253. 8J. PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 . Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or ......... . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [Z] D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No [Xl [Xl D D D D 00 !Xl !Xl !Xl Declaration of preparer other than the person!,' representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RE SIB FOR RUNG RETURN L DAlE ..5- - 7-07 DAlE C, ., t/ C/) .- f, i!'.__..__..,J.-~"V-..."Jl~- I!;;II For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~ 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~ 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~ 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~ 9116(1.2) [72 P .S. ~ 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% (72 P.S. ~ 9116(a)(1.3 )]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2W4646 1.000 Decedent's Com lete Address: S1REET ADDRESS 423 Allendale Way OlY C Hill STAlE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 19,201.18 0.00 18,000.00 947.37 Total Credits (A + B + C) (2) 18,947.37 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 253.8J. A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 253. 8J. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or ................ . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [ZJ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No [Xl [Xl D D D D [X] [X] [XJ [XJ Declaration of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge. SIGNATURE OF PERS~SPONSIBLE FOR FILING RETURN ~ .. ':If. (J. #; . AOORESS 423 A en aloe way Camp Hill, PA 170J.J. SIGNATURE OF PREP '!HER THAN DAlE 05-~L~o7 DAlE ~-l{_c7 ~ I!. .4 F1 ,.-- - "~~'fk':".~1>~.bGl(?~,~~~~~'.I_~~.~"~. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. S 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value oftransfers to or for the use of the surviving spouse is 0% [72 P.S. S 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1 , 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the chlld is 0% [72 P.S. S 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. S 9116(1.2) [72 P.S. S 9116(a)(1)). The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% (72 P.S. S 9116(a)(1.3)). A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2W4646 1.000 REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS Gartzke, Victor F. FILE NUMBER 21-2006-0959 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIP1l0N NUMBER 1. 50 shares of Amgen Inc 2 400 shares of Cisco Sys Inc 3 200 shares of Dell Inc 4 400 shares of Equity Residential 5 200 shares of Exxon Mobil Corp 6 414 shares of Fulton Finl Corp 7 450 shares of General Electric Co 8 200 shares of Home Depot Inc 9 200 shares of Intel Corp 10 100 shares of Johnson & Johnson 11 100 shares of McGraw Hill Cos Inc 12 100 shares of Pepsico Inc 13 150 shares of Procter & Gamble Co 14 100 shares of Simon Ppty Group Inc. 15 300 shares of Verizon Communications VALUE AT DATE OF DEATH 3,697.75 9,646.00 4,668.95 20,849.00 13,425.50 6,764.77 16,344.00 7,429.00 4,118.00 6,492.00 5,844.00 6,423.00 9,442.88 9,373.75 11,081.25 16 1126.894 shares of GMO Tr 20,002.37 17 10,000 Franklin County PA matures 05/15/09 9,938.13 18 25,000 Greensburg Salem PA Sch Dist matures 09/15/09 25,310.58 19 25,000 Pennsylvania Hsg Fin Agy matures 10/1/09 25,037.04 20 10,000 Chambersburg PA Area Sch Dist GO Bds matures 03/01/2010 9,891.45 21 50,000 Wilson PA Sch Dist matures 05/15/2010 51,539.89 22 50,000 Springfield Twp Sch Dist PA Mo matures 11/15/2010 50,944.39 Total from continuation pages.... TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 335,113.02 663,376.72 2W4696 3.000 Estate of: Gartzke, victor F. Page 2 21-2006-0959 Schedule B -- Stocks & Bonds Item No. Description Value at Date of Death 23 25,000 Mars PA Area Sch Dist matures 03/1/2011 25,388.50 24 25,000 Peters Twp PA Sch Dist Washing matures 03/1/2011 25,101.88 25 25,000 Fort Cherry PA Sch Dist matures 10/1/2011 25,369.33 26 50,000 Spring-Ford Area Sch Dist PA matures 04/01/2012 50,905.58 27 25,000 Center Twp PA Swr Auth Swr Rev matures 04/15/2012 25,608.66 28 25,000 Pocono Mtn PA Sch Dist matures 11/15/2012 25,083.14 29 15,000 Kiski PA Area Sch Dist matures 03/01/2013 15,201.91 30 25,000 Lancaster PA Higher Ed Auth matures 04/15/2013 25,508.52 31 Common Trust Fund - Value Equity 116,945.50 TOTAL. (Carry forward to main schedule) . . . . . . 335,113.02 Estate Valuation Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/10/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke TUA Report Type: Date of Death Number of Securities: 30 File ID: Gartzke, Victor 2533 Shares or Par Security Description High/ASk Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 1) 50 AMGEN INC (031162100) COM NASDAQ - Industrial 10/06/2006 74.67000 10/09/2006 74.19000 73.51000 H/L 73.45000 H/L 73.955000 3,697.75 2) 400 CISCO SYS INC (17275R102) COM NASDAQ - Industrial 10/06/2006 24.20000 23.74000 H/L 10/09/2006 24.40000 24.12000 H/L 24.115000 9,646.00 3 ) 200 DELL INC (24702R101) COM NASDAQ - Industrial 10/06/2006 23.45000 22.95000 H/L 10/09/2006 23.86900 23.11000 H/L 23.344750 4,668.95 4) 400 EQUITY RESIDENTIAL (294 76L107) SH BEN INT New York Stock Exchange 10/06/2006 52.17000 51.45000 H/L 10/09/2006 51. 97000 51.13000 H/L 51.680000 20,672.00 0.4425 E 09/14 R 09/18 P 10/13/06 177.00 5) 200 EXXON MOBIL CORP (30231G102) . COM New York Stock Exchange 10/06/2006 67.62000 66.50000 H/L 10/09/2006 67.89000 66.50000 H/L 67.127500 13,425.50 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: Valuation Date: Processing Date: 10/07/2006 10/07/2006 10/10/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke TUA Report Type: Date of Death Number of Securities: 30 File ID: Gartzke, Victor 2533 Shares or Par Security Description High/Ask Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 6) 414 FULTON FINL CORP PA (360271100) COM NASDAQ Bank - Insurance 10/06/2006 16.28000 16.00000 H/L 10/09/2006 16.38000 16.11000 H/L 16.192500 0.1475 E 09/19 R 09/21 P 10/15/06 6,703.70 61. 07 7) 450 GENERAL ELECTRIC CO (369604103) COM New York Stock Exchange 10/06/2006 36.30000 35.88000 H/L 10/09/2006 36.24000 35.86000 H/L 36.070000 16,231.50 0.25 E 09/21 R 09/25 P 10/25/06 112.50 8) 200 HOME DEPOT INC (437076102 ) COM New York Stock Exchange 10/06/2006 37.25000 36.80000 H/L 10/09/2006 37.74000 36.79000 H/L 37.145000 7,429.00 9) 200 INTEL CORP (458140100) COM NASDAQ - Industrial 10/06/2006 20.70000 10/09/2006 20.79000 20.41000 H/L 20.46000 H/L 20.590000 4,118.00 10 ) 100 JOHNSON & JOHNSON (478160104) COM New York Stock Exchange 10/06/2006 65.16000 64.86000 H/L 10/09/2006 65.00000 64.66000 H/L 64.920000 6,492.00 11) 100 MCGRAW HILL COS INC (580645109) COM New York Stock Exchange 10/06/2006 58.89000 58.30000 H/L 10/09/2006 58.65000 57.92000 H/L 58.440000 5,844.00 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/10/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke TUA Report Type: Date of Death Number of Securities: 30 File ID: Gartzke, Victor 2533 Shares or Par Security Description High/ASk Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 12) 100 PEPSICO INC (713448108) COM New York Stock Exchange 10/06/2006 64.78000 10/09/2006 64.50000 64.17000 H/L 63.47000 H/L 64.230000 6,423.00 13) 150 PROCTER & GAMBLE CO (742718109) COM New York Stock Exchange 10/06/2006 63.31000 62.72000 H/L 10/09/2006 63.04000 62.74000 H/L 62.952500 9,442.88 14) 100 SIMON PPTY GROUP INC NEW (828806109) COM New York Stock Exchange 10/06/2006 94.40000 93.60000 H/L 10/09/2006 94.30000 92.65000 H/L 93.737500 9,373.75 15) 300 VERIZON COMMUNICATIONS (92343V104) COM New York Stock Exchange 10/06/2006 36.86000 36.54000 H/L 10/09/2006 36.73000 36.00000 H/L 36.532500 0.405000 E 10/05 R 10/10 P 11/01+00.405000 36.937500 11,081. 25 16) 1126.894 GMO TR (362008823) FOREIGN FD IV Mutual Fund (as quoted 10/06/2006 by NASDAQ) 17.75000 Mkt 17.750000 20,002.37 17) 10000 FRANKLIN CNTY PA G.O BDS (353244BU9) Financial Times Interactive Data DTD: 11/01/2002 Mat: 05/15/2009 3% 10/06/2006 98.21000 Mkt 10/09/2006 98.18600 Mkt 98.198000 9,819.80 Int: 05/15/2006 to 10/07/2006 118.33 Page 3 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or WWW.evpsys.com. (Revision 7.0.4) Date of Death: 10/07/2006 Valuation Date: 10/07/2006 processing Date: 10/10/2006 Estate of: Victor F. Gartzke Account: victor F. Gartzke TUA Report Type: Date of Death Number of Securities: 30 File ID: Gartzke, Victor 2533 Shares or Par Security Description High/Ask Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 18) 25000 GREENSBURG SALEM PA SCH DIST G.O REF B (395704EV7) Financial Times Interactive Data DTD: 06/15/2002 Mat: 09/15/2009 3.9% 10/06/2006 101.01800 Mkt 10/09/2006 100.99000 Mkt 101.004000 25,251.00 Int: 09/15/2006 to 10/07/2006 59.58 19) 25000 PENNSYLVANIA HSG FIN AGY SINGLE FA (7087926K7) Financial Times Interactive Data DTD: 12/20/2002 Mat: 10/01/2009 3.85% 10/06/2006 100.08400 Mkt 10/09/2006 100.08400 Mkt 100.084000 25,021.00 Int: 10/01/2006 to 10/07/2006 16.04 20) 10000 CHAMBERS BURG PA AREA SCH DIST GO BDS (157882GV7) Financial Times Interactive Data DTD: 11/15/2005 Mat: 03/01/2010 3.25% 10/06/2006 98.60500 Mkt 10/09/2006 98.57400 Mkt 98.589500 9,858.95 Int: 09/01/2006 to 10/07/2006 32.50 21) 50000 WILSON PA SCH DIST G.O BDS (972369EZ1) Financial Times Interactive Data DTD: 07/01/2002 Mat: 05/15/2010 4% 10/06/2006 101.50200 Mkt 10/09/2006 101.50200 Mkt 101.502000 50,751. 00 Int: 05/15/2006 to 10/07/2006 788.89 22) 50000 SPRINGFIELD TWP Financial Times DTD : 06 / 15 /2 002 10/06/2006 10/09/2006 SCH DIST PA MO G.O BDS (851600HQ2) Interactive Data Mat: 11/15/2010 4% 100.31700 Mkt 100.30500 Mkt 100.311000 50,155.50 Int: 05/15/2006 to 10/07/2006 788.89 Page 4 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/10/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke TUA Report Type: Date of Death Number of Securities: 30 File ID: Gartzke, Victor 2533 Shares or Par Security Description High/Ask Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 23) 25000 MARS PA AREA SCH DIST G.O REF B (571720JE2) Financial Times Interactive Data DTD: 06/15/2002 Mat: 03/01/2011 3.9% 10/06/2006 101.16400 Mkt 10/09/2006 101.16400 Mkt 101.164000 1 25,291. 00 Int: 09/01/2006 to 10/07/2006 97.50 24) 25000 PETERS TWP PA SCH DIST WASHING G.O REF B (716090NX9) Financial Times Interactive Data DTD: 09/15/2002 Mat: 03/01/2011 3.65% 10/06/2006 100.05400 Mkt 10/09/2006 100.03100 Mkt 100.042500 25,010.63 Int: 09/01/2006 to 10/07/2006 91.25 25) 25000 FORT CHERRY PA SCH DIST G.O BDS (347086DF4) Financial Times Interactive Data DTD: 07/01/2002 Mat: 10/01/2011 4.1% 10/06/2006 101.42300 Mkt 10/09/2006 101.39500 Mkt 101.409000 25,352.25 Int: 10/01/2006 to 10/07/2006 17.08 26) 50000 SPRING-FORD AREA SCH DIST PA G.O 8CH D (849534G85) Financial Times Interactive Data DTD: 08/01/2002 Mat: 04/01/2012 4% 10/06/2006 101.79400 Mkt 10/09/2006 101.69500 Mkt 101.744500 50,872.25 Int: 10/01/2006 to 10/07/2006 33.33 27) 25000 CENTER TWP PA SWR AUTH SWR REV REV BD8 (151815CA3) Financial Times Interactive Data DTD: 01/15/2003 Mat: 04/15/2012 4% 10/06/2006 100.53800 Mkt 10/09/2006 100.50900 Mkt 100.523500 25,130.88 Int: 04/15/2006 to 10/07/2006 477.78 Page 5 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsYS.com. (Revision 7.0.4). Date of Death: Valuation Date: Processing Date: 10/07/2006 10/07/2006 10/10/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke TUA Report Type: Date of Death Number of Securities: 30 File ID: Gartzke, Victor 2533 Shares or Par Security Description High/Ask Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 28) 25000 POCONO MTN PA SCH DIST GO BDS (730436XP2) Financial Times Interactive Data DTD: 08/15/2004 Mat: 11/15/2012 3.5% 10/06/2006 99.00600 Mkt 10/09/2006 98.89800 Mkt 98.952000 24,738.00 Int: 05/15/2006 to 10/07/2006 345.14 29) 15000 KISKI PA AREA SCH DIST GO BDS (497752DT9) Financial Times Interactive Data DTD: 03/15/2003 Mat: 03/01/2013 3.875% 10/06/2006 101.01500 Mkt 10/09/2006 100.90200 Mkt 100.958500 15,143.78 Int: 09/01/2006 to 10/07/2006 58.13 30) 25000 LANCASTER PA HIGHER ED AUTH CO REV REF B (514328EX7) Financial Times Interactive Data DTD: 10/10/2003 Mat: 04/15/2013 3.8% 10/06/2006 100.27600 Mkt 10/09/2006 100.16100 Mkt 100.218500 25/054.63 Int: 04/15/2006 to 10/07/2006 453.89 288 COI11Ill0n Trust Fund - Value Equity 116,945.50 Temporary Investment Fund 37,312.50 37.52 $696,960.32 Total Value: Total Accrual: Total: $700,726.74 $3,766.42 Page 6 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Gartzke, victor F. FILE NUMBER 21-2006-0959 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. Temporary Inves tmen t Fund DESCRIPTION VALUE AT DATE OF DEATH 37,350.02 2W46AD 2.000 TOTAL (Also enter on line 5. Recaoitulationl $ (If more space is needed. insert addttional sheets ofthe same size) 37,350.02 REV-1510 EX + (1-97) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gartzke, Victor F. FILE NUMBER 21-2006-0959 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. shares of Citigroup Inc. DATE OF DEATH VALUE OF ASSET 10,184.50 ITEM NUMBER 1. 200 %OF DECD'S INTEREST 100.00 2 300 shares of Dentsply Intl Inc New 9,498.75 100.00 3 150 shares of Equity Office Properties Trust 6,200.25 100.00 4 200 shares of Exxon Mobil Corp 13,425.50 100.00 5 280 shares of FPL Group Inc 12,981.50 100.00 6 290 shares of Harleysville Na tl Corp 5,930.50 100.00 7 200 shares of Mccormick & Co Inc 7,530.50 100.00 8 75 shares of United Parcel Service Inc C1 B 5,562.75 100.00 9 225.632 shares of Euro Pac Growth Fund 10,442.25 100.00 10 15000 General Electric Co dated 1/28/03, maturing 02/01/2013 14,888.41 100.00 11 60000 US Treas Sec Stripped Int Pmt, matures 05/15/2010 50,904.50 100.00 12 20000 Federal Home Ln Mtg Corp matures 10/05/2011 19,449.24 100.00 13 15,000 Federal Home Loan Mtg Corp, matures 12/13/2012 14,973.00 100.00 14 15000 Federal Home Loan Mtg Corp, matures 02/14/13 14,820.89 100.00 15 25000 Federal Home Ln Mtg Corp, matures 03/04/2014 24,546.24 100.00 Total from continuat1on pages.... TOTAL (Also enter on line 7, Recapitulation) $ 2W46AF 2.000 (If more space is needed, insert additional sheets of same size.) EXCLUSION IIF APPLICABLE' 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TAXABLE VALUE 10,184.50 9,498.75 6,200.25 13,425.50 12,981. 50 5,930.50 7,530.50 5,562.75 10,442.25 14,888.41 50,904.50 19,449.24 14,973.00 14,820.89 24,546.24 265,571.45 486,910.23 Estate of: Gartzke, Victor F. Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property Item No. Description 16 Temporary Investment Fund 17 15000 Federal Farm Cr Bks Cons, matures 11/06/2013 18 10000 Federal Natl Mtg Assn Mtn matured 10/14/2011 19 15000 Federal Home Ln Mtg Corp Mtn, matures 12/13/2012 20 200 shares of BP PLC 21 110 shares of Public Svc Enterprise Group 22 150 shares of Home Depot Inc 23 150 shares of General Electric Co 24 100 shares of Abbott Labs 25 600 shares of ABM Inds Inc 26 200 shares of American Sts Water Co 27 150 shares of Amgen Inc 28 100 shares of Baker Hughes Inc 29 1174.181 shares of GMO Tr Foreign Fund IV 30 15000 Federal Farm Cr Bks Cons matures 03/15/2011 31 Federal Home Loan Mtg Corp, matures 02/14/2013 32 50000 United States Treasury Nt, matures 08/15/2010 Date of death Value of asset % of Deed's Interest Exclusion (If applicable) 33,987.02 15,043.58 10,017.32 15,035.91 12,881. 50 6,570.85 5,571.75 5,448.00 4,650.00 11,445.00 7,643.50 11,093.25 6,899.50 20,841. 71 14,451.19 24,719.83 52,363.29 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 2 21-2006-0959 Taxable Value 33,987.02 15,043.58 10,017.32 15,035.91 12,881. 50 6,570.85 5,571.75 5,448.00 4,650.00 11,445.00 7,643.50 11,093.25 6,899.50 20,841.71 14,451.19 24,719.83 52,363.29 Estate of: Gartzke, Victor F. Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property Item No. Date of death Value of asset Description 33 300 shares of Cato Corp New 6,908.25 Items 1-33 above are in the Hershey Trust Company IRA TOTAL. (Carry forward to main schedule) % of Deed's Interest 100.00 Exclusion (If applicable) 0.00 Page 3 21-2006-0959 Taxable Value 6,908.25 265,571.45 Estate Valuation Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/25/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke IRA Report Type: Date of Death Number of Securities: 32 File ID: Gartzke, Victor 610 Shares or Par Security Description High/ASk Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 1) 100 ABBOTT LABS (002824100) COM New York Stock Exchange 10/06/2006 46.50000 10/09/2006 47.06000 46.07000 H/L 46.37000 H/L 46.500000 4,650.00 2) 600 ABM INDS INC (000957100) COM New York Stock Exchange 10/06/2006 19.15000 10/09/2006 19.29000 18.92000 H/L 18.94000 H/L 19.075000 11,445.00 3) 200 AMERICAN STS WTR CO (029899101) COM New York Stock Exchange 10/06/2006 38.69000 38.00000 H/L 10/09/2006 38.59000 37.59000 H/L 38.217500 7,643.50 4) 150 AMGEN INC (031162100 ) COM The NASDAQ Stock Market LLC 10/06/2006 74.67000 73.51000 H/L 10/09/2006 74.19000 73.45000 H/L 73.955000 11,093.25 5) 100 BAKER HUGHES INC (057224107) COM New York Stock Exchange 10/06/2006 69.95000 68.38000 H/L 10/09/2006 70.35000 67.30000 H/L 68.995000 6,899.50 6) 300 CATO CORP NEW (149205106) CL A New York Stock Exchange 10/06/2006 23.40000 22.66000 H/L 10/09/2006 23.34000 22.71000 H/L 23.027500 6,908.25 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/25/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke IRA Report Type: Date of Death Number of Securities: 32 File ID: Gartzke, Victor 610 Shares or Par Security Description High/Ask Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 7) 200 CITIGROUP INC (172967101) "COM New York Stock Exchange 10/06/2006 51.07000 50.60000 H/L 10/09/2006 51.17000 50.85000 H/L 50.922500 10,184.50 8) 300 DENTS PLY INTL INC NEW (249030107) COM The NASDAQ Stock Market LLC 10/06/2006 31.72000 31.31000 H/L 10/09/2006 32.01000 31.47000 H/L 31.627500 0.035 E 09/27 R 09/29 P 10/10/06 9,488.25 10.50 9) 150 EQUITY OFFICE PROPERTIES TRUST (294741103) C~ New York Stock Exchange 10/06/2006 41.25000 40.74000 H/L 10/09/2006 41.23000 40.80000 H/L 41.005000 6,150.75 0.33 E 09/27 R 09/29 P 10/16/06 49.50 10) 200 EXXON MOBIL CORP (30231G102) COM New York Stock Exchange 10/06/2006 67.62000 66.50000 H/L 10/09/2006 67.89000 66.50000 H/L 67.127500 13,425.50 11) 280 FPL GROUP INC (302571104) C~ New York Stock Exchange 10/06/2006 46.67000 46.20000 H/L 10/09/2006 46.43000 46.15000 H/L 46.362500 12,981.50 12) 150 GENERAL ELECTRIC CO (369604103) COM New York Stock Exchange 10/06/2006 36.30000 35.88000 H/L 10/09/2006 36.24000 35.86000 H/L 36.070000 5,410.50 0.25 E 09/21 R 09/25 P 10/25/06 37.50 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/25/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke IRA Report Type: Date of Death Number of Securities: 32 File ID: Gartzke, Victor 610 Shares or Par Security Description High/ASk Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 13) 290 HARLEYSVILLE NATL CORP PA (412850109) COM The NASDAQ Stock Market LLC 10/06/2006 20.75000 20.23000 H/L 10/09/2006 20.65000 20.17000 H/L 20.450000 5,930.50 14) 150 HOME DEPOT INC (437076102) COM New York Stock Exchange 10/06/2006 37.25000 36.80000 H/L 10/09/2006 37.74000 36.79000 H/L 37.145000 5,571.75 15) 200 MCCORMICK & CO INC (579780206) COM NON VTG New York Stock Exchange 10/06/2006 37.79000 37.26000 H/L 10/09/2006 37.69000 37.15000 H/L 37.472500 7,494.50 16) 0.18 E 10/04 R 10/06 P 10/20/06 110 PUBLIC SVC ENTERPRISE GROUP (744573106) COM New York Stock Exchange 10/06/2006 60.16000 59.52000 H/L 10/09/2006 59.79000 59.47000 H/L 59.735000 36.00 6,570.85 17) 75 UNITED PARCEL SERVICE INC (911312106) CL B New York Stock Exchange 10/06/2006 74.96000 10/09/2006 74.23000 73.97000 H/L 73.52000 H/L 74.170000 5,562.75 18) 200 BP PLC (055622104) SPONSORED ADR New York Stock Exchange 10/06/2006 64.69000 10/09/2006 64.97000 63.90000 H/L 64.07000 H/L 64.407500 12,881.50 Page 3 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsYS.com. (Revision 7.0.4) Shares or Par Security Description High/Ask Low/Bid Estate of: Victor F. Gartzke Account: Victor F. Gartzke IRA Report Type: Date of Death Number of Securities: 32 File ID: Gartzke, Victor 610 Mean &/or Div & Int Security Adj'ments Accruals Value Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/25/2006 19) 225.632 EURO PAC GROWTH FD (298706102) SH BEN INT Mutual Fund (as quoted by NASDAQ) 10/06/2006 46.28000 Mkt 46.280000 10,442.25 20 ) 1174.181 GMO TR (362008823) FOREIGN FD IV Mutual Fund (as quoted 10/06/2006 by NASDAQ) 17.75000 Mkt 17.750000 20,841.71 21) 15000 GENERAL ELECTRIC CO (369604AY9) Financial Times Interactive Data DTD: 01/28/2003 Mat: 02/01/2013 5% 10/06/2006 98.34375 A/B 10/09/2006 98.33510 Mkt 98.33942S 14,750.91 Int: 08/01/2006 to 10/07/2006 137.S0 22) 60000 U S TREAS SEC STRIPPED INT PMT (912833JUS) Financial Times Interactive Data Mat: 05/15/2010 0% 10/06/2006 10/09/2006 84.84375 A/B 84.83790 Mkt 84.840825 50,904.50 23) lS000 FEDERAL FARM CR BKS CONS (31331TWXS) Government/Agency (Dealer Quotations) DTD: 03/15/2004 Mat: 03/15/2011 4.05% 10/06/2006 96.18750 96.00000 A/B 10/09/2006 96.18750 96.00000 A/B 96.093750 14,414.06 Int: 09/15/2006 to 10/07/2006 37.13 24) 20000 FEDERAL HOME LN Financial Times DTD: 10/0S/2004 10/06/2006 10/09/2006 MTG CORP MTN (3128X3ZM8) Interactive Data Mat: 10/0S/2011 4.S% 97.21875 A/B 97.22360 Mkt 97.221175 19,444.24 Int: 10/05/2006 to 10/07/2006 5.00 Page 4 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsYS.com. (Revision 7.0.4) Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/25/2006 Estate of: Victor F. Gartzke Account: Victor F. Gartzke IRA Report Type: Date of Death Number of Securities: 32 File ID: Gartzke, Victor 610 Shares or Par Security Description High/Ask Low/Bid Mean &/or Div & Int Security Adj'ments Accruals Value 25) 10000 FEDERAL NATL MTG ASSN MTN (3136F3LZ7) ~Government/Agency (Dealer Quotations) DTD: 04/14/2003 Mat: 10/14/2011 4.75% 10/06/2006 98.00000 97.78125 A/B 10/09/2006 98.00000 97.78125 A/B 97.890625 9,789.06 Int: 04/14/2006 to 10/07/2006 228.26 26 ) 15000 FEDERAL HOME LN Financial Times DTD: OS/23/2005 10/06/2006 10/09/2006 MTG CORP MTN (3128X4BP5) Interactive Data Mat: OS/23/2012 5% 98.37500 A/B 98.38150 Mkt 98.378250 14,756.74 Int: OS/23/2006 to 10/07/2006 279.17 27) 15000 FEDERAL HOME LN Financial Times DTD: 12/13/2004 10/06/2006 10/09/2006 MTG CORP MTN (3128X3U50) Interactive Data Mat: 12/13/2012 5.05% 98.21875 A/B 98.22280 Mkt 98.220775 14,733.12 28) Int: 06/13/2006 to 10/07/2006 25000 FEDERAL NATL MTG ASSN MTN (3136F2V88) Government/Agency (Dealer Quotations) DTD: 02/11/2003 Mat: 02/11/2013 5.05% 10/06/2006 98.21875 97.96875 A/B 10/09/2006 98.21875 97.96875 A/B 98.093750 239.88 24,523.44 Int: 08/11/2006 to 10/07/2006 196.39 29) 15000 FEDERAL HOME LN Financial Times DTD: 02/14/2003 10/06/2006 10/09/2006 MTG CORP MTN (3128XOB99) Interactive Data Mat: 02/14/2013 5% 98.06250 A/B 98.07710 Mkt 98.069800 14,710.47 Int: 08/14/2006 to 10/07/2006 110.42 Page 5 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsYS.com. (Revision 7.0.4) Shares or Par Security Description High/Ask Low/Bid Estate of: victor F. Gartzke Account: Victor F. Gartzke IRA Report Type: Date of Death Number of Securities: 32 File ID: Gartzke, Victor 610 Mean &/or Div & Int Security Adj'ments Accruals Value Date of Death: 10/07/2006 Valuation Date: 10/07/2006 Processing Date: 10/25/2006 30) 15000 FEDERAL FARM CR BKS CONS (31331TJW2) Government /Agency{-Deal erQuotations) DTD: 11/06/2003 Mat: 11/06/2013 5.2% 10/06/2006 98.25000 97.96875 A/B 10/09/2006 98.25000 97.96875 A/B 98.109375 14,716.41 Int: 05/06/2006 to 10/07/2006 327.17 31) 25000 FEDERAL HOME LN Financial Times DTD: 03/04/2004 10/06/2006 10/09/2006 MTG CORP MTN (3128X2ZN8) Interactive Data Mat: 03/04/2014 5.125% 97.71875 A/B 97.71160 Mkt 97.715175 24,428.79 32) Int: 09/04/2006 to 10/07/2006 50000 UNITED STATES TREASURY NT (9128276J6) OTC DTD: 08/15/2000 Mat: 08/15/2010 5.75% 10/06/2006 103.92970 103.86720 A/B 10/09/2006 103.92970 103.86720 A/B 103.898450 117.45 51,949.23 Int: 08/15/2006 to 10/07/2006 414.06 Temporary Investment Fund 33,953.14 33.88 $484,650.42 Total Value: Total Accrual: Total: $486,910.23 $2,259.81 Page 6 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gartzke, victor F. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS REV-1511 EX + (1-97) FILE NUMBER 21-2006-0959 Debts of decedent must be reDorted on Schedule I. ITEM NUMBER AMOUNT DESCRIPTION A. FUNERAL EXPENSES: 1. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions 0.00 B. Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address State Zip City 2. 3. Year(s) Commission Paid: Attorney Fees Name: Keefer Wood Allen &: Rahal, LLP 6,500.00 Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Gartzke, Lavon 3,500.00 Street Address 423 Allendale Way City Camp Hi 11 State PA Zip 17011 Relationship of Claimant to Decedent Spouse 559.00 4. Probate Fees 0.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 7. Cumberland County Law Journal, legal advertising 75.00 151.55 8 The Sentinel, legal advertising 3,177.40 9 Hershey Trust, market fees 10 Reserve for miscellaneous additional expenses 100.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of same size) 14,062.95 2W46AG 2.000 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Gartzke victor F. FILE NUMBER 21-2006-0959 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Gartzke, Lavon 423 Allendale Way Camp Hill, PA 17011 Spouse 1. 2 Gartzke Bypass Trust-Issue's Int. c/o Lavon Gartzke, Trustee 423 Allendale Way Camp Hill, PA 17011 Trust AMOUNT OR SHARE OF ESTATE 746,881.14 426,692.88 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. 2W46A11.000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 REV-1514 EX+ (12-03) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on REV-1500 Cover Sheet ESTATE OF Gartzke, Victor F. FILE NUMBER 21-06-0959 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. lBI Will 0 Intervivos Deed of Trust 0 Other Laven J. Gartzke 06/26/1928 78 KI Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years 1. Value of fund from which life estate is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Actuarial factor per appropriate table ................................................. Interest table rate - 0 3 1/2% 06% 0 10% Ii1 Variable Rate 5.8 % 3. Value of life estate (Line 1 multiplied by Line 2) ......................................$ 686,663.79 0.37860 259,970.91 o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years 1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Check appropriate block below and enter corresponding (number) ..... . . . . . . . . . . . . . . . . . . . . . Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) 0 Monthly (12) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 0 Other ( ) 3. Amount of payout per period . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 4. Aggregate annual payment, Line 2 multiplied by Line 3 ................................... 5. Annuity Factor (see instructions) Interest table rate - 0 3 1/2% 06% 010% 0 Variable Rate % 6. Adjustment Factor (see instructions) ................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Value of annuity - If using 31/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . .$ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 ..................................................$ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) REV-1647 EX+ (9-0. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE Check Box 4a on Rev-1500 Cover Sheet ESTATE OF Victor F. Gartzke FILE NUMBER 2120060959 This Schedule is appropriate only for estates of decedents dying after December 12,1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. ~ Will 0 Trust 0 Other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. Lavon J. Gartzke Spouse 06/26/1928 78 2. 3. 4. 5. II. For decedents dying on or atter July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. 0 Unlimited right of withdrawal 0 Limited right of withdrawal IlL Explanation of Compromise Offer: See attached. IV. Summary of Compromise Offer: 1. Amount of Future Interest .......................................................... .$ 426,692.88 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . . . . . . .$ 3. Value of Line 1 passing to spouse at appropriate tax rate Check One 06%, 03%, o 0%....... ..... ...........$ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One o 6%, 21 4.5% . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 426,692.88 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) . . . . . . .$ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) . . . . . . .$ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) ...................... .$ 426,692.88 (If more space is needed, insert additional sheets of the same size) Estate of Victor F. Gartzke Date of Death: October 7, 2006 TIN 394-24-8581 Pennsylvania Inheritance Tax Return Schedule M, Future Interest Compromise Decedent was survived by his wife, Lavon J. Gartzke ("Mrs. Gartzke"), three children, Donna R. Cuff, Carol A. Holder and Craig V. Gartzke, eight grandchildren, Lisa C. Brenize, James F. Cuff III, Stacey L. Cuff, Cristina Ann Holder, Elizabeth Ann Waite, Karen June Boyles, Laura Lynn McClure and Scott Victor Gartzke and one great grandchild, Taylor McClure. The grandchildren range in age from 20 years to 30 years. As of the filing of this return, all remain alive and are in good health. This future interest compromise is offered with respect to Decedent's assets subject to the Trust created and subject to Articles Four and Five of Mr. Gartzke's Last Will and Testament, described below. Operation of Gartzke Bypass Trust This Trust will operate as follows: 1. During the lifetime of Mrs. Gartzke, the net income may be paid or applied for the benefit of anyone of Mrs. Gartzke, Mr. Gartzke's children, and Mr. Gartzke's issue. In determining whether and how to distribute income, Article Fifth (1) provides as follows: ... in such shares and proportions as my Trustee in its sole discretion shall determine primarily for the medical care, education, support and maintenance and reasonable comfort of my said wife, children and issue, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my said wife, children and issue known to my Trustee, considering that my wife is the primary object of my bounty. 2. Additionally, the Trustee is authorized to pay to or apply for the benefit of anyone or more of Mrs. Gartzke, Mr. Gartzke's children and issue "such sums from the principal" and "in such shares and proportions" : ...as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance and reasonable comfort of my said wife, children and issue, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my said wife, children and issue known to my Trustee, considering that my wife is the primary object of my bounty. 3. Mrs. Gartzke, pursuant to Article Fifth (3) has a special power, exercisable during her lifetime by written document, to appoint all or any portion of the Bypass Trust in favor of a child of Mr. Gartzke's or to the issue of any child of Mr. Gartzke's. Mrs. Gartzke has no power to appoint principal to her estate, her creditors or to the creditors of her estate. 4. Assuming that the power of appointment is not exercised, upon the death of Mrs. Gartzke, the principal is to be distributed 80% to the Gartzke's children and 20% to the Gartzke's grandchildren. 5. If at anytime prior to final distribution Mr. Gartzke has no spouse, children or issue, then 50% of the assets of the trust are to be distributed to his heirs at law, and 50% are to be distributed to Mrs. Gartzke's heirs at law. Funding- of Gartzke Bvnass Trust The principal value of Gartzke Bypass Trust determined as of Mr. Gartzke's date of death is $691,341.19. Offer in Compromise All of the children and other living descendants of Victor Frederick Gartzke have disclaimed the right to receive distributions pursuant to Article FIFTH (1) and Article FIFTH (2). Mrs. Gartzke has disclaimed the right, pursuant to Article FIFTH (3), to direct the distribution of assets during her lifetime to any other person. 2 Consequently, the trust qualifies as a sole use trust. The personal representative proposes that the entire remainder interest in the Bypass Trust be subject to Pennsylvania inheritance tax at the rate of 4.5%. With three children, eight grandchildren, and one great-grandchild to date, it is extremely unlikely that the estate will pass to heirs at law. 3 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNS\~VANIA ORPHANS' COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Laura Lynn McClure ("Disclaimant"), being a granddaughter of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. IN WITNESS WHEREOF, the undersigned has set her hand and seal this \~"\-'- day of ~ ,2007. ~~ ofnill~S~ ~~ W ness Laura Lynn Clure i I" J...fJ, (';"', . .\. ~t) . "'1-' I l1\r11' '.! 1. L- (:.~ ~ ~l 11~'.~/ 1.,1....., 4...:1_;-1 Lv'_V -t .~ ...: COMMONWEALTH OF PENNSYLVANIA COUNTY OF Q~~..J\ : On this, the l ~'^'aay of - \ - /, 2007, before me, a Notary Public, the undersigned officer, personall~aura Lynn McClure, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. SS IN WITNESS \VHEREOF, I hereunto set my hand and notarial seal. Notary Public My Commission Expires: (SEAL) NOTARIAL SEAL . Mariann L Stiely, NotarY PublIc Lemoyne Boro., Cumberland County I My commission expires January 02, 2009 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANLti ORPHANS' COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Elizabeth Ann Waite ("Disclaimant"), being a granddaughter of\t1:CTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. IN WITNESS WHEREOF, the undersigned has set her hand and seal this J ? ,r-i day of :::r;;.t/ ",/111 ~'1 ' 2007. , . J ~ {g;~4A." . A>71f /0. ,> , Wi ~s / rr,l . \ ::J', . I' L'.- ~r-_._~_~; LDD-l l['~ d -... COMMONVVEALTH OF PENNSYLVANV\. COUNTY OF SS On this, the) 6 day of .JCyyJc~ ' 2007, before me, a Notary Public, the undersigned officer, personally appeared Elizabeth Ann \Vaite, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. ~~ L .."(-tfliC My Commission Expires: q I ~5: / ~/ 0 (SEAL) COMMONWEALI H 0,. PENNSYLVANIA NOTARIAl SEAL ROBERT J. CAMPBELL, Notary Public City of Harrisburg, Dauphin County My Commission Expires Sept. 25, 201 0 IN THE COURT OF COl\1MON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA o RPR..L\.NS , COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK G.l\RTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Cristina Ann Holder ("Disclaimant"), being a granddaughter of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. this II IN WITNESS WHEREOF, the undersigned has set her hand and seal - day of '-/7( ~/ C/ .'1 t"" , 2007. ("rt1JQQ M \ I ' .J I Cristina Ann Holder _+J:jfJ :1(.:: \)~:.,::r~'J en : \ ...J '- , n-j.; l'''1d L - 0'-:...1 COMMON\VEALTH OF PENNSILVANIA COUNTY OF SS On this, the I' day of cr,vu..'c7 ' 2007, before me, a Notary Public, the undersigned officer, personally appeared Cristina Ann Holder, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. ! My Commission Expires: (SEAL) fOMMONWEALTH OF PE.NI'f~YLVANIf. NOTARIAL SEAL f I ROBERT J. ~AMPBELL, Notary Public. City of ~a~nsburg, Dauphin County . My CommIssIon ~xp;res Sept. 25, 2010 l IN THE COURT OF COMMON PLEAS OF CUMBERLA..ND COUNTY, PENNSYLVANIA ORPR~NS' COURT DTVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Scott Victor Gartzke ("Disclaimant"), being a grandson of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. IN WITNESS WHEREOF, the undersigned has set her hand and seal this (S day of J Ci fi v. ( 7 ' 2007. . # ~J~P- ~..Jg' Witness Scott Victor Gartzke SO:/ f)j 1- Q:~J In.:l-: - Lr_:_: L.:j-J6 COMMONWEALTH OF PENNS\~\"ANIA CO UNTY 0 F C it j'); lJ.L,f.L.4 A/J) SS On this, the 15 day ofJ an...~'rz ' 2007, before me, a Notary Public, the undersigned officer, personally appeared Scott Victor Gartzke, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHERE 0 F, I hereunto set my hand and notarial seal. ~/.- r- /J/_ /'" '-/(..c.~ ~ '~ Notary Public My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL ROBERTA E. BIESECKER, Notsfy Public Camp Hill Bore, ClffT1bertaftd CotJnty ~Y. C9mmi~~ionu~~Di~~s July 23.. 2009 IN THE COURT OF COMMON PLEAS OF CUMBERLi\..ND COUNTY, PENNS1LVANLt\. ORPHA.NS' COURT DrVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Lisa C. Brenize ("Disclaimant"), being a granddaughter of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (Pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavan J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavan J. Gartzke. This Disclaimer is irrevocable and unqualified. . . IN ~i1T~SS WHER~OF, the undersigned has set her hand and seal thIS exV--I-\. day of l/Cvt"I.A.A..cVLA-{f , 2007. .~~ ,1~^v d}sa tEAP~V --' Wit. e s . . Bremze SO : t f.)~ L - 8J~j L.cSZ COMMOMNEALTH OF PENNS\~\7"ANL4.. COUNTY OFI>t.::"-I_'j'=:J.{u r..-. On this, the qfit day of :J ~a.....'l.J;f , 2007, before me, a Notary Public, the undersigned officer, personally appeared Lisa C. Brenize, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. SS IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. /1 () v ,.--, ViAt~ Yt'\ \""- -4---.:." Notary Public ') '---'"" My Commission Expires: (SEAL) Jr)--I/-D1 I :~2:L:LL:ib:I;': .::"" PENNSiTL'/i1"N"iA, '\jC}i,.rial Seal 1 Ti!t<, N~.~vj Simn" '''.'(lfil NO~. Public Lowe; Paxt(,[, Tt~p., Dauphin County My CommiS"'inr; J:\:pires Dec. 11, 2007 ."..'..."....,....,,'-..-... ...~-..-.~..'- IN THE COURT OF COMMON PLEAS OF CUMBERUND COUNTY, PENNS1"'LVANIA ORPHANS' COURT DI'/ISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Stacey L. Cuff ("Disclaimant"), being a granddaughter of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. IN WITNESS \VHEREOF, the undersigned has set her hand and seal i^~~~~=Off~~\ ,2007. /Witness ./ / ,n I !f"'; ,.... 'i . ill..! L - <..1.:.'.::, Ll.pj(, := U . I .',-, COMMON\iVEALTH OF PENNS"Y"LVANIA COUNTY OF ~ \ 'S>" SS r-:-- On this, the \ \ day of \jG.Ylu(v'-1 , 2007, before me, a Notary Public, the undersigned officer, personally appeared Stacey 1. Cuff, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. AJJ~~ l Notary ub c My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYL V fl.i'JiA Notarial Seal Barbara J. Azar, Notary Public Lower Macungie Twp., Lehigh Count:; My Commission Expires Sept. 14,20'" ' Member, PermsVlvania Association CI: 1'/:;(;,,1' '" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNS"'i'L VANIA o RPRt\.NS , COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, James F. Cuff III ("Disclaimant"), being a grandson of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (Pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavan J. Gartzke. This Disclaimer is irrevocable and unqualified. this 1oJ-r IN WITNESS WHEREOF, the undersigned has set her hand and seal day of F4Ir'~ ' 2007. ~~~~ A~'tffIII (' " I " 1! _...1, ':"',i..~':'...' ~..';.' .:::;,j: t<J L- :.._. /let/'J'J-RV-':;( COMMONWEALTH OF PVNN"'z:r. : // /. . SS COUNTY OF i/( /7/ the,? ~ : . fJ"/ - 1 * . 5T ~ !1t;-;prtLc. On this, the I day of~ ,2 07, before me, a Notary Public, the undersigned officer, personally appeared James F. Cuff III, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. ->-~~~ My Commission (SEAL) . JIN CHOON KIM p ~ Public, State of New Jersey My Commission Expires Oct. 28, 2007 . .~. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VAl'..'l.t\ ORPRt\NS' COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Karen June Boyles ("Disclaimant"), being a granddaughter of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. IN WITNESS WHEREOF, the undersigned has set her hand and seal this ~/u;{ day of 1- ;...JVLJ.).()./V-Jr ,2007. '-f!VvU)I)),)J~{t ttU VVJ{j( , Witness 1 I . r J. ru(~. "./, ~ D : i 1.:'~ ,:J L - ~. COMMONWEALTH OF PENNS"lLVANIA COUNTY OF C.(JrYL-~tt.'~..tCU~,-DL j "'I iJl " f On this, the d- day of '1J2.t)'d.A_Oli)~ ,2007, before me, a Notary Public, the undersigned officer, personally appeared Karen June Boyles, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. S8 IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. --1!r; f D j II i '\ I1J-IIW' 7/,\,'1 i :,~ - U V\...~0V..J- . "II{.. 1/1 c.. . \./1../' Notary Public My Commission Expires: (SEAL) CC)jv'fv10i'~V"JEAL'T t-; c;~ ?E~t'~i\ S"~'-L\/ A,NU\ Notaria! Seal Valarle S. Siacknick, Notary Public HampdEV'l TWi"_. Cumberland Count! My Commission Expires Nov. 3:1,2008 Member, Pennsv!vanj~" ~;:,~,Or.jRtjoP {)f Notar~es ---" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNS\LVANL<\ ORPHANS' COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Laura Lynn McClure and Justin McClure, Parents and Natural Guardians of Taylor McClure ("Disclaimant"), being a great-grandson of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavan J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. this j~'\L.. day of ~ ~ ---- Witness " IN WITNESS WHEREOF, the undersigned has set her hand and seal 2007. /""-''''.'n- ~~ -rrr~..L ~ Laura Lynn cClure and Justin,McClure, Parents and Natural Guardians of Taylor McClure r;~ . j ~0 -i !-odd L - 8~j~ LOJZ COMMONWEALTH OF PENNSIL\'"ANIA COUNTY OF ~~ On this, the\l.I;J......day of ~~ ,2007, before me, a Notary Public, the undersigned officer, personally appeared Laura Lynn McClure and Justin McClure, Parents and Natural Guardians of Taylor McClure, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. SS IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. ~~~-Q ~~ Notary Public - My Commission Expires: (SEAL) NOTARIAL SEAL Marlann L Stiely, NotaIy Public Lemoyne Boro., Cumberland County My commission expires January 02, 2009 IN THE COURT OF COMMON PLEAS OF CUMBERL4.ND COUNTY, PENNS\'L VANIA ORPHANS' COURT DIv1SION INRE: ESTATE OF 'VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Donna R. Cuff ("Disclaimant"), being a daughter of vICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. IN WITNESS WHEREOF, the undersigned has set her hand and seal this (D' day of 00. ,. l'/ ,2007. ~~~~ (J)~ V(. ~. F6 . Itness . Donna R. Cuff ZJ 2 n .~-~: ;~~~ .~ ->:: ~-) CD f"-::: ~~~ --' r71 .. .~: ~~.~.~ ~!.~ :~/~ ~_:.~ I -J -:"'] c: {.J. COMMONWEALTH OF PENNSYLVA:NIA COUNTY OF SS On this, the I!!" day of J ~~ ,2007, before me, a Notary Public, the undersigned officer, personally appeared Donna R. Cuff, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. My Commission Expires~ jcfJnJ<1/0 (SEAL) - - - -t1- - 2_MMONWEALTH OF PENNSYLVAN1Ji, NOTARIAL SEAL bf,;<RY HALKIAS, Notary Public ';;'l1p Hili Bora, Cumberland County .:<:;mmission Expires Aug. J 6, 20} { IN THE COURT OF COMMON PLEAS OF CUMBERLA:t\TD COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Carol A. Holder ("Disclaimant"), being a daughter of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. this ;- '!!J IN WITl'ffiSS WHERE 0 F, the undersigned has set her hand and seal , I day of c:r-~~ ' 2007. - Cut-t (l.~~ Carol A. Holder ! {;:nj4/~V; wit ss (:J , I :-,.;) ...-'~~ ;~ -~-...: :- ..:,~ fl'j '_:::1 I --.J _...:..... --. ;.c, ,-, (:) c.n COMMON\VEALTH OF PENNSYLVANIA SS COUNTI~ OF On this, the l! day of'5evvJ'v.-1 ,2007, before me, a Notary Public, the undersigned officer, personally appeared Carol A. Holder, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. (~lJ( !\,,~ Public My Commission Expires: (SEAL) COMMONWEALl i'i Or PENNSYLVANIA NOTARIAL SEAL ROBERT J. CAMPBELL, Notary Public City of Harrisburg, Dauphin County My Commission Expires Sept, 25, 2010 ..... IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPH1\NS' COURT DIVISION INRE: ESTATE OF viCTOR FREDERICK G_t\RTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Craig Victor Gartzke ("Disclaimant"), being a son of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to receive discretionary distributions of income (pursuant to Article FIFTH (1)) and principal (pursuant to Article FIFTH (2)), and the right to receive any other amounts from the Trust pursuant to Article FIFTH (3), during the lifetime of Lavon J. Gartzke, the surviving spouse of Decedent. I specifically reserve the right to receive distributions as provided in Article FIFTH (4) or any other distributions which may be proper or appropriate from the Trust after the death of Lavon J. Gartzke. This Disclaimer is irrevocable and unqualified. this 5 IN WITNESS WHEREOF, the undersigned has set her hand and seal day of Jal'l-l.Ut;l ,2007. ~~ W: ess y~ .-~-.) ictor Gartzke '- - :~~ t=--.;....j ~_J .~'. ;:~ . , ;-71 C::::'l :- :-1 ..-J -;-:: -"-' .......... :::..~J -1 C rn '-' . CO:MMONWEi\LTH OF PENNS'YLVANIA COUNTY 0 Fell tn Ot..lC.L-IINf) SS On this, the 5" day oh)~ ' 2007, before me, a Notary Public, the undersigned officer, personally appeared Craig Victor Gartzke, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. '~t~- Notary Public My Commission Expires: (SEAL) COMMONWEALTH Of PENNSYLVANIA NOTARIAL SEAL . ROBERTA E.. BIESECKER. NotIfYCPubltylC Hill BotO, Cumbtl'I.nCl Dun Camp ... "'... i""p'f!S :IUlv 23. 2009 ~y .Gommlss1o., t.}; , IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL\7ANIA ORPRi\NS' COURT DIVISION INRE: ESTATE OF VICTOR FREDERICK GARTZKE DECEASED :NO. 2006-00959 (21-06-0959) DISCLAIMER The undersigned, Lavan J. Gartzke ("Disclaimant"), being the surviving spouse of VICTOR FREDERICK GARTZKE ("Decedent"), intending to be legally bound, makes the following disclaimer: With respect to the Gartzke Bypass Trust created under Article FIFTH, I disclaim the right to exercise the special power of appointment created under Article FIFTH (c) to the extent that it would permit the distribution of assets of the Gartzke Bypass Trust during my lifetime to any person other than myself. I do reserve the right to exercise the special power of appointment effective at or after my death. This Disclaimer is irrevocable and unqualified. IN WITNESS WHEREOF, the undersigned has set her hand and seal r day of ~ ,2007. ~.A,) d. dAi-~ Witness this ~~.~L Lavon J. Gart e '~s=~ __,oCr' ~...:: t=. ---::~ I ' . . ....;. :c; "-:='. <.~ -..1 ~ ' I t:;-.) -I":: ! .',- ??: --=- f'0 (.,.:) COMl\10NvVEALTH OF PENNSYLVANLL\. COUNTYOF ~ On this, the 9n....day of ~tt ,2007, before me, a Notary Public, the undersigned officer, personally appeare~ Lavon J. Gartzke, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. SS IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. ~9:;;~ My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE, Notary Public Lemoyne Bora.. Cumberland County My Commission Expires February 3, 2008 REV.1649 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Gartzke, Victor F. 21-2006-0959 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Gartzke Bypass Trust Trust (marital, residual, A, B, By-pass, Unified Credit, etc.) If a trust or similar arrangement meets the requirements of Section 9113{A), and: a. The trust or similar arrangement is listed in Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amou nt of the trust or similar arranQement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arranQement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin souse under a Section 9113 A trust or similar arran ement. DESCRIPTION VALUE 686,663.79 1 Gartzke Bypass Trust Total value of Trust: Spousal Interest Issue's Interest $686,663.79 $259,970.91 $426,692.88 Election is made to tax entire value of trust; Spousal interest at 0% Issue's interest at 4.5% Part A Total ,$ 686,663.79 PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. DESCRIPTION VALUE Gartzke Bypass Trust Total value of Trust: Spousal Interest Issue's Interest $686,663.79 $259,970.91 $426,692.88 Election is made to tax entire value of trust; Spousal interest at 0% Issue's interest at 4.5% Total from continuation pages.... 2W46E2 1.000 Part B Total $ (If more space is needed, insert additional sheets of the same size) 686,663.79 Estate of Victor F. Gartzke Pennsylvania Inheritance Tax Return Gartzke Bypass Trust Funding Assets Subject to Tax $ 1,187,636.97 Less Schedule H $ (14,062.95) Less Schedule G to Spouse $ (486,910.23) Net Residue $ 686,663.79 Spousal Interest 37.86% $ 259,970.91 Issue's Interest 62.14% $ 426,692.88 LAST WILL AND TESTAMENT OF VICTOR F. GARTZKE I, VICTOR F. GARTZKE, of 423 Allendale Way, Camp Hill, Lower Allen Township, Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. ARTICLE ONE IDENTIFICATION OF FAMILY MEMBERS I am married to Lavan J. Gartzke, and all references to my wife in this Will are to her. I have three children: Donna R. Cuff (born September 8, 1949); Carol A. Holder (born May 27, 1951); and Craig V. Gartzke (born October 7, 1954). These children are described in this Will as "my children," or as "a child of mine." Any person born to a child or grandchild of mine is described in this Will as "my issue." I have chosen for my own reasons not to recognize adopted individuals as my issue. ARTICLE TWO BEQUEST OF TANGIBLE PERSONAL PROPERTY I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal property to my wife, or, if she does not survive me, I give said property to such of my children who are living at my death, to be divided equitably among or between them as they may determine, or, if they are unable to agree, as my Executor shall determine, after considering the wishes of such children. I have complete U" L ,cJ./~ I -1- confidence that my wife, my children or my Executor will honor any written instructions that I may leave with regard to said tangible personal property. Any such property not so distributed shall be sold, and the proceeds added to my residuary estate to pass as hereafter described. ARTICLE THREE MARITAL BEQUEST If my wife shall survive me, I give, devise and bequeath to my wife, cash, securities or other property of my estate (undi- mini shed by any estate, inheritance, succession, death or similar taxes) having a value equal to the maximum marital deduction as finally determined in my federal estate tax proceedings, less the aggregate amount of marital deductions, if any, allowed for such tax purposes by reason of property or interests in property passing or which have passed to my wife otherwise than pursuant to the provisions of this Article; provided, however, the amount of this bequest shall be reduced by the amount, if any, needed to increase my taxable estate (for federal estate tax purposes) to the largest amount that, after allowing for the unified credit against the federal estate tax, and the state death tax credit against such tax, will result in the smallest (if any) federal estate tax being imposed on my estate. The term "maximum marital deduction" shall not be construed as a direction by me to exercise any election respecting the deduction of estate adminis- tration expenses, the determination of the estate tax valuation \3, J~)j , , -2- date, or any other tax election which may be available under any tax laws, in a manner that will result in a larger allowable estate tax marital deduction than if the contrary election had been made. My Executor shall have the sole discretion to select the assets which shall constitute this bequest. In no event, however, shall there be included in this bequest any asset or the proceeds of any asset which will not qualify for the federal estate tax marital deduction, and this bequest shall be reduced to the extent that it cannot be created with such qualifying assets. My Executor shall value any asset selected by my Execu- tor for distribution in kind as a part of this bequest at the value of such asset at the date of distribution of such asset. ARTICLE FOUR RESIDUARY BEQUEST I give, devise and bequeath the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will, to my Trustee, hereinafter named, to be held, administered and distributed as the "Bypass Trust." ARTICLE FIFTH ADMINISTRATION AND DISPOSITION OF BYPASS TRUST The Bypass Trust shall be held, administered and distributed as follows: (1) My Trustee shall pay to or apply for the benefit of anyone or more of my said wife, my children and my issue, V,'l,)J -3- until division into shares pursuant to Paragraph (4), all of the net income from the Bypass Trust in convenient installments in such shares and proportions as my Trustee in its sole discretion shall determine primarily for the medical care, education, support and maintenance in reasonable comfort of my said wife, children and issue, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my said wife, children and issue known to my Trustee, considering that my wife is the primary object of my bounty. (2) Prior to division into shares pursuant to Para- graph (4), my Trustee may pay to or apply for the benefit of any one or more of my said wife, children and issue such sums from the principal of the Bypass Trust in such shares and proportions as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and mainte- nance in reasonable comfort of my said wife, children and issue, taking into consideration to the extent my Trustee deems advis- able, any other income or resources of my said wife, children and issue known to my Trustee, considering that my wife is the primary object of my bounty. Any payment or application of benefits for a beneficiary pursuant to this Paragraph shall be charged against this Trust as a whole rather than against the ultimate distributive share of such beneficiary to whom or for whose benefit the paYment is made. 0,\.)]. -4- (3) My wife shall have a special power to appoint all or any portion of the Bypass Trust during her lifetime by written document, delivered to my Trustee, referring expressly to this Article, or by Will, validly executed and attested referring expressly to this Article, among such other person or persons hereinafter named or described, absolutely or in trust, as she may indicate. This special power of appointment is exercisable only in favor of a child of mine as described in this Will or to the issue of any such child. My wife shall have no power to appoint the principal of this fund or income accumulated thereon to herself, to her estate, to her creditors, or to the creditors of her estate. My Trustee may rely upon an attested Will probat- ed in any state that otherwise meets the requirements of this Paragraph. (4) In default of the exercise of such power of ap- pointment by my said wife, or insofar as any part of the Bypass Trust shall not be effectively appointed, then upon the death of my wife, or upon my death if my wife did not survive me, the entire remaining principal of the Bypass Trust, or the part of such trust not effectively appointed (the "Distributable Bal- ance") shall be divided into separate shares so as to provide one (1) share consisting of eighty percent (80%) of the Distributable Balance (the "Children's Share"), and one (1) share consisting of Vi))~/ -5- twenty percent (20%) of the Distributable Balance (the "Grand- children's Share"). These shares shall be held, administered and distributed as follows: (a) The Children's Share shall be further divided in equal shares, so as to provide one share for each then- living child of mine and one (1) share for each deceased child of mine who shall leave issue then living. The share provided for a living child of mine shall be distributed to such child. The share provided for a deceased child of mine who shall leave issue then living shall be distributed per stirpes to such issue. (b) The Grandchildren's Share shall be further divided into equal shares, so as to provide one (1) share for each then-living grandchild of mine, per capita and not per stirpes. The share so provided for each then-living grandchild of mine shall be distributed to such grandchild, subject, however, to the provisions of Article Six, con- cerning distributions to beneficiaries under the age of thirty-five (35) years. (5) If at the time of my death, or at any later time prior to final distribution hereunder, my wife, my children, and all my issue are deceased and no other disposition of the prop- erty is directed by this Trust, then and in that event only, the then-remaining property of this Trust, together with any undis- tributed income, shall be divided and paid over and distributed I ) J CA \ :, ./.J.. -6- fifty percent (50%) to my heirs-at-Iaw and fifty percent (50%) to my wife's heirs-at-Iaw. (6) My Trustee shall send the income beneficiaries or their representatives statements showing the transactions in the shall be entitled at any time to seek a jUdicial settlement of Bypass Trust at least annually. My Trustee and any beneficiary the account of the Bypass Trust in any court of competent juris- diction selected by my Trustee. Alternatively: (a) My Trustee may at any time settle any account or question concerning the administration of the Bypass Trust by agreement with the current income beneficiaries and either with their then legally competent living descendants or with all the legally competent persons who my Trustee determines would be entitled to receive a share of the principal if the Bypass Trust were to end at the time of the agreement (disregarding powers of appointment); however, (i) If my Trustee determines that there is no legally competent person to make an agreement, then the agreement may be made by the legal representative, legally competent spouse or oldest legally competent relative of the closest degree of each person specified above; and (ii) If an addition is made by Will or from another trust, my Trustee may accept the statement of the fiduciary that the property delivered to my Trustee consti- tutes all the property to which my Trustee is entitled. My ~\\ \ )-j ) . d. . -7- Trustee shall have no duty to require the fiduciary to state an accounting of his, her or its administration or to in- quire into any action of the fiduciary, and only shall be responsible for the property which my Trustee receives. (b) Any agreement under the above subpara- graph (a) shall bind all persons who may ever be interested in the Bypass Trust, and shall effectively release and dis- charge my Trustee. ARTICLE SIX PROTECTIVE PROVISIONS If any share hereunder becomes distributable to a benefi- ciary who has not attained the age of thirty-five (35) years, then such share shall immediately vest in such beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of such share in trust for such beneficiary until such beneficiary attains the age of thirty-five (35) years, using so much of the net income and principal of such share as my Trustee deems necessary to provide for the proper medical care, educa- tion, support and maintenance in reasonable comfort of such beneficiary, taking into consideration to the extent my Trustee deems advisable any other income or resources of such beneficiary or his or her parents known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. I recommend that my Trustee consider distributing all accumulated income from such share to such beneficiary when such beneficiary u ~ d ,/~ I -8- attains the age of twenty-one (21) years, and one-third of the principal of such beneficiary's share as then constituted when such beneficiary attains the age of thirty (30) years. Such beneficiary's share shall be paid over and distributed to such beneficiary upon attaining the age of thirtY-five (35) years, or if he or she shall sooner die, to his or her executors or admin- istrators. My Trustee shall have with respect to each share so retained all the powers and discretions had with respect to the trusts created herein generally. ARTICLE SEVEN PERPETUITIES SAVINGS PROVISION Anything in this Will to the contrary notwithstanding, no trust created herein shall continue beyond twenty-one (21) years after the deaths of the last to die of my issue living at the time of my death; upon the expiration of such period, all trusts shall terminate and all the assets thereof shall be distributed to those beneficiaries (and in the same proportions) as are then entitled to receive the income therefrom. ARTICLE EIGHT SIMULTANEOUS DEATH If any beneficiary and I should die under such circumstances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary predeceased me; provided, however, that if my wife shall die with me as aforesaid, I direct that my wife shall be conclusively presumed to have survived me. \J, ')).'l , -9- ARTICLE NINE EXECUTORS AND TRUSTEES I make the following fiduciary appointments: (1) I name my wife, Lavon J. Gartzke, and my daughter, Donna R. Cuff, as my Co-Executors. If my wife is unable or unwilling to serve, then my daughter! Donna R. Cuff, shall serve alone as my Executrix. If my daughter, Donna R. Cuff! is unable or unwilling to serve, then my wife, Lavon J. Gartzke, shall serve alone as my Executrix. If neither my wife nor my daughter is able or willing to serve! I name Corestates Bank, N.A., 3516 Market street! Camp Hill, Cumberland County, Pennsylvania! as my Executor. I direct that my Co-Executors, my Executrix or my Executor! and her or its successor, herein referred to as my Executor regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (2) I name Corestates Bank, N.A. (or its successor by merger! acquisition or any form of corporate reorganization) as my Trustee. I direct that my Trustee, and its successors, herein referred to as my Trustee regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (3) Except as otherwise provided herein, if all of the Trustees named herein, including any successor as herein defined! should fail to qualify as Trustee hereunder! or for any reason should cease to act in such capacity, the successor or substitute Trustee shall be some qualified person! including an attorney! (J ' ). ):J . -10- accountant, trust company or bank with trust powers, which successor or substitute Trustee shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and signed by my wife, or if she fails to act, signed by or on behalf of a majority of my children, or if they fail to act, by the court having jurisdiction over the Trust. The situs of the Trust may be transferred to the situs of such successor or substitute Trustee by designation in the written instrument aforesaid. (4) Any corporate Trustee or Executor shall receive compensation in accordance with its standard schedule of fees in effect while its services are performed. No individual Trustee or Executor who is a beneficiary of any trust under this Will shall receive compensation. ARTICLE TEN EXECUTOR AND TRUSTEE POWERS I give to any Executor and to any Trustee named in this Will or any Codicil hereto or to any successor or substitute Executor or Trustee all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date of my death, during the administration and until the completion of the distribution of my estate, and until the termination of all trusts created in this Will or any codicil L~ - d.)j J -11- hereto and until the completion of the distribution of the assets of such trusts. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. In addition to such powers, my Executor and Trustee shall have the following powers: (1) In determining the federal estate and income tax liabilities of my estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax deduc- tions and shall have the discretion to file a joint income tax return with my wife. (2) If at any time any trust created hereunder (or any share thereof if the trust shall have been divided into shares) shall be of such value that, in the opinion of my Trustee, the administration expense of holding the assets contained therein in trust is not justified, my Trustee, in its absolute discretion, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, my Trustee shall make such distribution to such income beneficiaries in the pro- portion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. (j , J ./~1 . -12- (3) My Executor and Trustee are authorized and empow- ered to acquire and to retain, either permanently or for such period of time as my Executor or Trustee may determine, any assets, including the capital stock of any closely held corpo- ration, whether such assets are or are not of the character approved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (4) My Executor and my Trustee are authorized and empowered to disclaim any interest, in whole or in part, of which I, my Executor, or my Trustee, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). (5) My Executor and Trustee are authorized and empow- ered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor and Trustee are authorized and em- powered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to and to buy property from anyone (including a fiduciary or beneficiary hereunder); provided that any such loans shall be adequately secured and at a fair interest rate. c ~ < d ~}j - -13- (6) My Executor and Trustee are authorized and empow- ered to allocate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income. (7) My Executor and Trustee are authorized and empow- eredto join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and delegate discre- tionary duties with respect thereto. (8) My Executor and Trustee are authorized and empow- ered to distribute in cash or in kind or partly in each. ARTICLE ELEVEN LIMITATION ON TRUSTEES No person who at any time is acting as a co-trustee (if any) hereunder shall have any power or obligation to participate in or to exercise any discretionary authority that I have given to my Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations. Such discretionary authority shall be exercised solely by the disin- terested Co-trustee(s). ARTICLE TWELVE SPENDTHRIFT PROVISION No interest of any beneficiary under this Will, any Codicil hereto, or any trust created herein, shall be subject to anti- cipation or to voluntary or involuntary alienation. \J /1 r ~, ,/ -14- ARTICLE THIRTEEN DIRECTION TO PAY DEBTS I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. ARTICLE FOURTEEN TAX APPORTIONMENT All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penal- ties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor and Trustee to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this 27th day of June, 1997. u~), n,<,~ VICTOR F. GARTZKE . (SEAL) SIGNED, SEALED, PUBLISHED, and DECLARED by VICTOR F. GARTZKE, as and for his Last Will and Testament, on the day and year last above written, in the presence of us, who, at his request, in his presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: J-4rJL L, I~ ('A _._,.J.~ 7 \/i I~ / C.0 L./J..-/__ -15- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. WE, VICTOR F. GARTZKE, and HEATH L. ALLEN , and SHAWN W. WEIS , the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and to the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. \J':&'~ ti.~ VI OR F. G rfZKE, T ator Ikrvl-t' [~, j~ witness j? ,", J >~/:J.__,.....~,-~ ,". I ,-'vH thess c-J, v~..J~ Witness Subscribed, sworn to, and acknowledged before me by VICTOR F. GARTZKE, the Testator, and subscribed and sworn to before me by HEATH L. ALLEN" SHAtVN W. WEIS 1997. , and , witnesses, this 27th day of June, MOJ1~ i .)[)k~ Notary Public ~ -16- NOTARIAL SEAL MARJORIE L JOHNSON, Notary Public City of Harrisburg, Dauphin County My Commission Expires March 8. 1 999 '-- -. SOLE CODICIL OF VICTOR F. GARTZKE I, VICTOR F. GARTZKE, of 423 Allendale Way, Lower Allen Township, Cumberland County, Pennsylvania, declare this to be the Sole Codicil to my Last Will and Testament dated June 27, 1997. 1. I hereby amend the second paragraph of Article Nine to read in its entirety as follows: (2) I name Hershey Trust Company (or its successor by merger, acquisition or any form of corporate reorganization) as my Trustee. I direct that my Trustee, and its successors, herein referred to as my Trustee regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. 2. In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated June 27, 1997, together with this Sole Codicil, as and for my Last Will and Testament. IN WITNESS WHEREOF, I have set my hand and seal on this the Sole Codicil to my Last Will and Testament this .~ day of \~.), , 2003. '. '-L-,\ \-\ . ~ j)Lt."~~~)~~ .~ VICTOR F. GARTZKE () (SEAL) SIGNED, SEALED, PUBLISHED, and DECLARED by VICTOR F. GARTZKE as and for the Sole Codicil to his Last Will and Testament dated June 27, 1997, on the day and year last above written, in the presence of us, who, at his request, in his presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: "', ) -~" ~~ (...),j'-./-1....r-c;-- .J ,... , '- \. ,r,. -; \. '-,' \i .\...../," , ,/r '->'..>....P; 7.{...;.._-~.'-"""'~.\_, ~ , \ ',--' / ' j' '~ ....,!/J. ~ / ' .r I . _ ,"' .' _., '. .-;. Y I. . ~ ._ /. ' ,/") - ~.- ,'" - ;/" ,. ~," ~, ...- -f';.Y;e:.; )>1- r-t~.--?"d~.v-- -~\ ;;;;L~/ ~~~')~ _ i i; SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~~ SS. WE, VICTOR F. GARTZKE,\?.....t-'1L:"_ I.) (, \,,<,.\ i~ \....\.~'(.\,~ \"'\. (~-,./'.--t..s~...., \ \ ,and .~:.. "'" H \-'. '~~" ,,\:~.., i the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument! being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as the Sole Codicil to his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Codicil as witness and to the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind! and under no constraint or undue influence. ......\...\. . " -' \\) ,/{ . --', ....._'1, -./ /,w'_ \ . '\.. ""'\.j~... ----- ~. Witness ~iD /'><.1 A/\./"V'~~''- ("J '~/, I " .' '. .' /.-fuClr wItness , J1 /.,// . f /of ., .,:: ///. .~~-<M~' ~~~ Wit Subscribed, sworn to, and acknowledged before me by VICTOR F. GARTZKE, the Testator, and subscribed and sworn to before me by \) ..l' ~ .- \ . '. . 'v (,\ '\v', { ; 'c.-. \). i......\ , '-." c.: ,,' ," \ 1,.(.... L.\ ~jA..... ,'\~,_ (-v""\) \,,'" 1\ and _)..A.\_" 't+, \=:.(\'-......-t-~ wi tnesses, this 4-tr-- day of r~ ,2003. No~ct-LL NOTARIAL SEAL CYNTHIA J. RULE, Notary Public Camp Hili Bore., Cumberland County Mv Commission Expires Jan. 24, 2004 -2- COpy REVOCABLE TRUST AGREEMENT V&)j. .~ ~c..L- THIS TRUST AGREEMENT, is made this I~ day ofFesFl:iary, 2002, between Victor F. Gartzke, of Cumberland County, Pennsylvania, (hereafter referred to as "the Settlor"), and Hershey Trust Company, of Hershey, Pennsylvania, (hereafter referred to as "the Trustee"). 1. Trust Property. The Settlor hereby transfers and delivers to the Trustee the . property listed on Schedule "A" attached hereto, to have and to hold the same, and any other property which the Trustee may, pursuant to any of the provisions hereof, at any time hereafter hold or acquire, IN TRUST, for the uses and purposes and upon the terms and conditions herein. 2. Dispositive Provisions. The Trustee shall hold, manage, invest, and reinvest the trust assets, and shall collect the income thereof and dispose of the net income and principal as follows: (A) During the lifetime of the Settlor the Trustee shall pay to or for the use of the Settlor such amounts from the income or principal of the trust as the Settlor requests. Any income not distributed or expended may be . accumulated and invested in the same manner as the principal of the trust estate. Additionally, the Trustee may pay to the Settlor or apply directly for the use the Settlor, such amounts from income or principal of the trust as the Trustee, in its sole discretion, shall determine to be appropriate for his welfare, comfortable support, and maintenance. Whenever income or principal is to be paid to a person under a legal . disability, or to a person not adjudicated inc~mpetent, but who by reason of illness or mental or physical disability, in the Trustee's sole opinion, is unable to properly administer such payments, payment may be made (a) directly to such beneficiary; (b) to the legally appointed gilardian or representative of the beneficiary; ( c) to some near relative of the beneficiary . entrusted with the care of the beneficiary, to be applied for the sole use of , the beneficiary; or (d) directly to those furnishing services to the 1 beneficiary. The receipt of any of the foregoing shall be a complete discharge to the Trustee, which shall not be bound to see to the application of any such payment. The opinion of the Trustee with regard to the disability or capacity of any beneficiary hereunder is binding, in the absence of medical evaluations to the contrary, and the Trustee shall not be held liable for the exercise of its discretion in this matter, absent gross negligence. (B) Upon the Settlor's death, the Trustee shall distribute the remainder of the trust estate to the personal representative of the decedent, to be disposed of in accordance with his Last Will and Testament or applicable law. 3. Powers. Without regard to any legal restrictions otherwise applicable, the Trustee and its successors are authorized and empowered in their sole and absolute discretion to exercise the following powers as well as any other powers conferred by law: (A) To retain, whether originally a part of the trust estate or subsequently. acquired, and to purchase or otherwise acquire and then retain, any property, whether or not such property is authorized for investment under the Pennsylvania Fiduciaries Investment Act of 1949 or by other law, all without diversification as to kind and amount. (B) To transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon or otherwise dispose of any property at any time held by them, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and conditions, with or without security, and for such price as it may determine. (C) To hold any part of the trust estate in cash or uninvested for any period deemed advisable. (D) To borrow money for any trust purpose, create a security interest in, or pledge all or part of the trust estate to secure such borrowing without . incurring any personal liability therefor. (E) To pay, extend, renew, modify or compromise, upon such terms as it.may determine, and upon such evidence as it may. deem sufficient, any obligations or claim, including taxes, either in favor of or against the trust _ ~~ . (F) To register any securities at any time in its name as Trustee, or in nominee registration, with or without indicating the trust character of the securities . so registered. 2 (G) With respect to any securities held hereunder, to vote upon any proposition or election at any meeting of the person or entity issuing such securities; and to grant proxies, discretionary or otherwise, to vote at any such meeting, to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof (H) To make distributions in cash or in kind, or partly in each. (1) To invest in common trust funds, collective funds, or mutual funds managed by the Trustee. 4. Additional Property. The Settlor may at any time transfer and deliver to the Trustee cash, securities and other property to be added to the trust, subject to the Trustee's acceptance of said asset. All such property shall be held, administered and disposed of by the Trustee in accordance with the provisions of this Agreement without the execution of any further instrument. 5. Accounting bv Trustee. The Trustee shall provide periodic statements to the Settlor. Additionally, the Trustee may at any time render an informal account to the Settlor, whose. acceptance and approval shall be final, binding and conclusive upon the Settlor, his personal representatives and assigns. The Trustee may also render a judicial account at its discretion. 6. Provisions Pertaining to the Trustee. No change in name of the Trustee nor any merger of its corporate powers with another corporation shall affect its appointment or powers hereunder. The Trustee, or any of its successors, may at any time resign upon thirty days written . notice to the Settlor. In this agreement, whenever reference is made to the Trustee,.such reference shall be deemed to include not only the Trustee expressly named herein, but also any substitutes and successors at any time acting hereunder, and all rights and powers given in: this agreement to the Trustee shall be vested in substitute and successor trustees. . 7. Amendment and Revocation. During the lifetime of the Settlor he or she may at any time, or from time to time, amend, modifY or revoke this trust in whole or in part. 8. Comoensation of the Trustee. The Trustee shall be entitled to receive annual compensation in accordance with its schedule of compensation in effect at the ~ime services are rendered. 3 9. Security. No bond or other security shall be required of the Trustee in this or any other jurisdiction. 10. Situs. This Agreement of Trust has been delivered to and accepted by the Trustee in the Commonwealth of Pennsylvania and shall be governed in all respects by the laws of said Commonwealth. IN WITNESS HEREOF, this Agreement has been executed by the Settlor and the Trustee on the date first above written. WITNESS: ~~ 0(- ~" VI~Ci~).J~~ ATTEST: HERSHEY TRUST COMPANY ~~~ Assistant Secretary Mlcha~\ ~ Senior Vice President 4 COMMONWEALTH OF PENNSYL VANIA ) ) ) SS: COUNTY OF DAUPI-llN On the J ~ day of I~ , dJ.. 0 I) d-. , before me , the subscriber, a Notary Public in and for the Commonwealth and County aforesaid, personally appeared, VI cJ.or F (' 'J-Q,A-t c:/.<. e.. , of Lu ~la..rv<J c..e, u. I~ Settlor herein, who executed the same intending to be legally bound. Witness my hand and Notarial Seal the day and year aforesaid. ~~cA.~ ot~ Public . . ~ f : N~~<:[,ia.l S.9af Ll~", .. ~~r~ICl!"nl, '\iC~3r'l P"oii'" II f ,-any. I)l~p., OaUPhi_'1 Ccu~tt ..., I ,v,y C"~I'''''''''''_'~~ ~ . y . .." ""-"".'" "";::WP'> ""-y 5?1'l I :'X;- C';r ;;;;-'-?~?i:~5~;;:~;;:~" at 'r;D~~r~es COMMONWEALTH OF PENNSYL VANIA ) ) ) SS: COUNTY OF DAUPI-llN. On the ) 0 day of --11t\..cJ...,Y-~ , .:<. 0 D&-. , before me, the subscriber, a Notary Public-in and for the Commonwealth and County aforesaid, personally appeared, !;,\ I ~~ ~---u... ~Z- --' known to me ( or satisfactorily prQven) to be the Sr. V,. ,,"d of 4,....'S"'~uu...,/- c.~ and authorized to execute this document for the purposes therein contal d. . Witness my hand and Notarial Seal the day and year aforesaid. x~ cJ-~" N6tary Public , ,- Nct2iial Seal I Li~~~y ~~:.~;?~~~i~'!;n:;aC~~~t~~:':: ~ i My C:Jr.iiTlissic,n ba:i8": Ma;' 0, ;:00., , ;\/;~r;.be~. ;Jd:ir~:sy<an;a. j~ssoc;a~:():1 of f-.J0tar~es 5 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EXI11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ROGERS ELYSE EVELYN ESQUIRE I<EEFER WOOD ALLEN & RAHAL 415 FALLOWFILED RD STE 301 CAMP HILL, PA 17011 n____n fold ESTATE INFORMATION: SSN: 399-14-6179 FILE NUMBER: 2106-0959 DECEDENT NAME: GARTZKE VICTOR FREDERICK DATE OF PAYMENT: 12/28/2006 POSTMARK DATE: 11/27/2006 COUNTY: CUMBERLAND DA TE OF DEATH: 10/07/2006 NO. CD 007622 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $18,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 86725 SEAL INITIALS: CJ RECEIVED BY: TAXPA YER $18,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS .~ '2 , lSOd sn (V') """ ~.~:\~~ ~~. ~~ -, -- ~ ~ j ( j ;~ ~ m .'" ~~ ..s-~ ~ ~ ~r., ~..s.,..C\." .... - < :E en en < .... (.) t- en = - u.. o o "<:t< Q) ~ "3M CI)"<:t< o ~~t- Q) .....t Q) .b~ CI) ...c: Q)~ ~C C':l>' .....to ...c:E ~ Q) 8~ z L{) M ~ ,.. c<3 ..l ~ "C '" '- Q =ca . ~Q~..c ~~- ~ :;;c....<== ; ~ ..... ~, _! ) -' <":;, --..s ~'';''''''- ~) ~ -1 ~ ..... ~~ '-.,'w '- / ~ ..... ,. "C = t'S - .. ~ .c "-l S 'Z = ~ U -= ..... 00 Q "r<'l "-l ~ .-I - ... Q ~ Ct-- " = .-I t'S< 'Q =~ "C t.....=CIf ~~=(;j .... = ....... etl=-i: ~ Q.~ t'S IoloIU=U / ~ - ..... ,. / ~ - ..... ,. s / ~ - ..... ,. / ~ ..... '-..