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HomeMy WebLinkAbout09-21-07 ....J 15056051058 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 21 07 0251 Date of Birth 174-05-0879 03/08/2007 09/05/1914 Decedent's Last Name Suffix Decedent's First Name MI Martin H. Audrey (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW <.' 1. Original Retum 2. Supplemental Retum 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required ."1 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy ofTrust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o 8. Total Number of Safe Deposit Boxes 4. Limited Estate James D. Flower Jr. Esq Firm Name (If Applicable) Saidis Flower & Lindsay First line of address (717) 243-6222 .'C'.,. ,.."..............---.-,.""..........""".......-,.,...-----....."...........,..., REGISTER OF wills USE ONLy' ... ,.....: () r.., 26 West High Street Second line of address ~ .~) 11 i. i City or Post Office State ZIP Code ~ '::"':"~l DATE I"\t.ED . ~Jj" o Carlisle PA 17013 Correspondent's e-mail address:jflowerjr@sfl-Iaw.com Under penalties of perjury, J declare that J have examined this retum, including accompanying schedules and statements, and to the tlest of my knowiedge and tleiief, it is true, correct and mplete. Declaration of pre parer other than the personal representative is tlased on all information of which preparer has any knowledge. / DATE J. .. -7-1~ 1.( t:>7 /70/..3 DATE 1'- ')..1- l> 1 t Side 1 L 15056051058 15056051058 -.J --.J 15056052059 REV-1500 EX Decedent's Name: H. Audrey Martin RECAPITULATION 1. Real estate (Schedule A). ............................................ 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10)............................... .... 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O_ 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 2,264,247.59 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L Decedent's Social Security Number 174-05-0879 0.00 2,289,065.81 0.00 0.00 246,219.40 0.00 0.00 2,535,285.21 54,211.75 2,825.87 57,037.62 2,4 78,24 7.59 214,000.00 2,265,247.59 15. 0.00 0.00 0.00 339,637.13 339,637.13 16. 17. 18. 15056052059 --.J REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENTS NAME H. Audrey STREET ADDRESS 825 North Hanover Street 0251 Martin DECEDENT'S SOCIAL SECURITY NUMBER 174-05-0879 CITY Carlisle STATE PA .~TZlP--.~- , 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 339,637.13 320,500.00 ---------16,867.91-.. Total Credits ( A + B + C ) (2) 337,367.91 3. InterestJPenalty if applicable D. Interest E. Penalty --- .--- . TotallnterestJPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) B. Enter the total of line 5 + 5A. This is the BALANCE DUE. (5A) (5B) 0.00 0.00 2,269.22 0.00 2,269.22 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 [i] b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [i] c. retain a reversionary interest; or.......................................................................................................................... 0 [i] d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i] 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 [i] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [i] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 [i] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [72 P.S. ~9116 (a) (1.1) (i)J. 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 zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 PS. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 PS. ~9116(1.2) [72 PS. 99116(a)(1)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(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. R~-1503 EX+ (6-98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF H. Audrey Martin FilE NUMBER 21-07-0251 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 2. DESCRIPTION Brokerage Account No. 73H-00513-13 Smith Barney. See attached statement Account No. 2BY -394491, Fidelity Investments. See attached letter Account No. 2BY-394505, Fidelity Investments. See attached letter VALUE AT DATE OF DEATH ITEM NUMBER 1. 3. 2,261,578.38 25,579.43 0.00 4. 6 shares capital stock, The Frog, Switch & Manufacturing Company. 1,908.00 Book value is $318.00 per share as per the Company. No recent trades are known TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,289,065.81 R!"v-1508 EX+ (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF H. Audrey Martin FILE NUMBER 21-07-0251 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Ibis Appraisal Services, personal property as appraised. See attached statement 8,870.00 2. Checking Account No. 108005894, Orrstown Bank. See attached letter Interest accrued to date of death 207,327.50 25.20 3. Fidelity Investments, dividend 178.52 4. Pennsylvania State Treasury, 2006 income tax refund 229.00 5. Church of God Home, Refund 4,181.88 25,400.00 7.30 6. Church of God home, Refundable entry fee for 825 North Hanover Street. Apartment. #303, Carlisle, PA 7. 0.185448 shares A.T.& T. @ $39.772600/share actual sale price TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 246,219.40 Rl:V-1511 EX+ (12-99*, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF H. Audrey Martin FILE NUMBER 21-07-0251 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Hoffman-Roth Funeral Home, Inc., balance due on pre-paid funeral account Osiris Holding, Grave marker 246.80 795.00 2. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 50,705.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. The Sentinel, Advertising Estate Notice 8. Cumberland Law Journal, Advertising Estate Notice 9. Gladys Ewing, Cleaning out apartment 10. Ibis Appraisal Services, Appraisal of personal property 11. Kasey's Auction Services, Commission 12. Register of Wills, Fee to file Inheritance Tax Return 1,540.00 151.55 75.00 325.00 270.00 88.40 15.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 54,211.75 RE."I-1512 EX+ (12-03) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-07-0251 ESTATE OF H. Audrey Martin Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 10. 11. 1. IRS, 2006 Income Tax 1,519.00 2. Klingler & Associates, Preparation of 2006 Tax Returns 400.00 3. Cumberland-Goodwill Fire & Rescue, Ambulance Service 33.11 4. Continuing Care Pharmacy, Prescription Medications 202.64 5. Guistwite Family Practice, Account 25.28 6. Kinetic Imaging, Inc., Account 5.39 7. Carlisle Regional Medical Center, Account 54.11 8. Continuing Care Rx, Account 122.64 9. Lehigh Valley Respiratory Care, Account 25.00 Lancaster HMA Physician Management, Account 16.08 Appalachian Orthopedic, Account 48.84 12. Kinetic Imaging, Inc., Account 2.63 13. Carlisle Regional Medical Center, Account 29.18 14. Carlisle Regional Medical Center, Account 23.03 15. First Presbyterian Church, Flowers 30.00 16. Cumberland-Goodwill Fire & Rescue, Ambulance Service 108.36 17. West Shore EMS, Ambulance Service 37.68 18. Lehigh Valley Respiratory Care, Account 142.90 2,825.87 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) RU-1513 EX+ (9-00) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF H. Audrey Martin FILE NUMBER 21-07-0251 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers under Sec. 9116 (a) (1.2)] 1. Joan F. Bobb, in Trust, 82 East Ridge Street, Carlisle, PA 17013 Friend 10,000.00 2. John L. McGowan, 709 Wilmar Street, Johnson City, TN 37604 Cousin 5,000.00 3. Ann M. Blalock, 3508 Spyglass Court, Martinez, GA 30907 Cousin 5,000.00 4. Kathleen L. Burnett, 42831 Lemonwood Drive, Lancaster, CA 93536 Cousin 5,000.00 5. Thomas Shultz, 10 Hamilton Road, Boiling Springs, PA 17007 Cousin 5,000.00 6. Deborah Mullen, 8 West Yellow Breeches Road, Carlisle, PA 17013 Cousin 5,000.00 7. James Shultz, 15 Hamilton Road, Boiling Springs, PA 17007 Cousin 10,000.00 8. Raymond C & Joan F. Bobb, 82 East Ridge Street, Carlisle, PA 17013 Friends 1,108.398.40 9. James Bobb, 275 High Mountain Road, Shippensburg, PA 17257 Friend 369,466.13 TAXABLE DISTRIBUTIONS CONTINUED BELOW: 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 TAXABLE DISTRIBUTIONS CONTINUED FROM ABOVE: 10. David Bobb, 153 Richland Road, Carlisle, PA 17013 Friend 369,466.13 11. Raymond C. Bobb, 111,425 Run Road, Carlisle, PA 17013 Friend 369,466.13 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See Attached List of Charitable Beneficiaries 214,000.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 214,000.00 (If more space is needed. insert additional sheets of the same size) Estate of H. Audrey Martin SCHEDULE J CHARITABLE BENEFICIARIES First Presbyterian Church 2 North Hanover Street Carlisle, PA 17013 Cumberland County Historical Society And Hamilton Library Association 21 North Pitt Street Carlisle, PA 17013 Bosler Free Library 158 West High Street Carlisle, PA 17013 Central Pennsylvania Conservancy 114 Walnut Street P. O. Box 587 Harrisburg, PA 17108-0587 Carlisle Garden Club c/o Joanne Rice, President 1318 North Pitt Street Carlisle, PA 17013 Kathleen Shaulis, President Carlisle Civic Club 264 West Pomfret Street Carlisle, PA 17013 Samaritan Fellowship 99 Mooreland Avenue Carlisle, PA 17013 Church of God Home 801 North Hanover Street Carlisle, PA 17013 Salvation Army My Brother's Table 125 South Hanover Street Carlisle, PA 17013 TOTAL 21-07-0251 $ 100,000.00 5,000.00 25,000.00 2,000.00 25,000.00 5,000.00 5,000.00 2,000.00 20,000.00 10,000.00 10,000.00 5,000.00 $214.000.00 LAST WILL AND TESTAMENT OF H. AUDREY MARTIN, I, H. AUDREY MARTIN, of 801 North Hanover Street, Apartment 303, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made. FIRST: I hereby order and direct my Executrix or Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I make the following specific bequests: A. I give the sum of One Hundred Thousand ($100,000.00) Dollars to the FIRST PRESBYTERIAN CHURCH, of Carlisle, Pennsylvania, for construction and maintenance of an elevator, and any excess for gen.eral church purposes; and the sum of Five Thousand ($5,000.00) Dollars to the FIRST PRESBYTERIAN CHURCH, of Carlisle, Pennsylvania, for the flower fund to place flowers on the alter the Sunday closest to February 17th, in memory of my parents, RUTH AND ARTHUR MARTIN, and to supply one poinsettia and one Easter flower each year; B. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to the CUMBERLAND COUNTY HISTORICAL SOCIETY AND HAMILTON LIBRARY ASSOCIATION, of Carlisle, Pennsylvania, to be used for its general purposes, and the sum of Two Thousand ($2,000.00) Dollars to be used for the support of the Society's TWO MILE HOUSE; C. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to the BOSLER FREE LIBRARY; D. I give the sum of Five Thousand ($5,000.00) Dollars to the CENTRAL PENNSYLVANIA CONSERVANCY; E. I give the sum of Five Thousand ($5,000.00) Dollars to the CARLISLE GARDEN CLUB for the support of a scholarship to be given each year, and to support the planting of one tree each year; F. I give the sum of Ten Thousand ($10,000.00) Dollars IN TRUST to JOAN BOBB to support the planting of trees in the CARLISLE BOROUGH, and specifically empower her to expend all or any part of the principal of said Trust for that purpose, and to appoint a successor Trustee to carry on such work; G. I give the sum of Two Thousand ($2,000.00) Dollars to the CARLISLE CIVIC CLUB; H. I give the sum of Twenty Thousand ($20,000.00) Dollars to the SAMARITAN FELLOWSHIP; I. I give the sum of Ten Thousand ($10,000.00) Dollars to the CHURCH OF GOD HOME for its general purposes, and an additional Ten Thousand ($10,000.00) Dollars to the CHURCH OF GOD HOME for its fund to support residents whose personal funds have been depleted; 2 J. give the sum of Five Thousand ($5,000.00) Dollars to the SALVATION ARMY for its ministry for providing food to the indigent, called MY BROTHER'S TABLE; K. I give my grandfather's clock to my second cousin, LARRY HERSHMAN, of 906 Harrisburg Pike, Carlisle, Pennsylvania. In the event that LARRY HERSHMAN shall predecease me, then his share shall lapse; L. I give my large oriental rug to my second cousin, RONALD McGOWAN, of 302 Hillside Road, Johnson City, TN 37601, and further give the sum of Five Thousand ($5,000.00) Dollars to each of his children, per stirpes; M. I give the sum of Five Thousand ($5,000.00) Dollars to my third cousin, THOMAS SHULTZ, of Boiling Springs, Pennsylvania; N. I give the sum of Five Thousand (5,000.00) Dollars to my third cousin, DEBORAH MULLEN, of Boiling Springs, Pennsylvania; and O. I give the sum of Ten Thousand ($10,000.00) Dollars to my third cousin, JAMES SHULTZ, of Boiling Springs, Pennsylvania. THIRD: I give certain items of tangible personal property which I have to my good friend, JOAN F. BOBB, specifically to include my papier-mache money duck, left to me by my father, Arthur Martin, which was purchased for him in Washington by his father, C. E. Martin, my carved horse, my bluebird, my Stieff rooster, my white papier- mache Santa Claus that was my Mother's and any hand crafted items made by JOAN F. BOBB and given to me. I further give her my corner cupboard, and the choice of any other furniture or furnishings not otherwise specified, either for her or for any other beneficiary identified in this Will. I further reserve the right to include a note with my Will, 3 concerning additional items of personal property which I may specify to be for certain individuals, which I will ask my Executrix to treat as incorporated in my Will. FOURTH: All the rest, residue and remainder of my estate I give as follows: A. One-half (1/2) to my good friends, RAYMOND C. BOBB and JOAN F. BOBB, or the survivor, per stirpes; B. One-half (1/2) in equal shares to the children of my good friends, RAYMOND C. BOBB and JOAN F. BOBB, specifically, JAMES BOBB, of 275 High Mountain Road, Shippensburg, Pennsylvania, DAVID BOBB, of 153 Richland Road, Carlisle, Pennsylvania, and RAYMOND C. BOBB, III, of 425 Run Road, Carlisle, Pennsylvania, per stirpes. LASTL Y: I nominate, constitute and appoint my friend, RAYMOND C. BOBB, of 82 East Ridge Street, Carlisle, Pennsylvania, to be the Executor of this my Last Will and Testament. In the event that the said RAYMOND C. BOBB, shall be unable to serve as Executor for any reason, I appoint my friend, JOAN F. BOBB, as Executrix. No Executor or Executrix shall be required to file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this :A '? f-k day of -?1l~ ,2003. II. ~ 7n~ H. Audre Martin SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: 4 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, H. AUDREY MARTIN, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed,:)to and ackn01Ied~d........~e~or~ rpe: by H. AUDREY MARTIN, the Testatrix, this C)O...I:::h day or~ ,2003. #, o~m~~ H. Audrey artln, Testatnx I NOTARIAL SEAl MERLENE J. MARHEVKA. NOTARY PUBLIC CARUSlE. CUMBERLAND COUNTY, PA MY COMMISSION EXPIRES JUNE 8, 2006 5 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, James D. FlO\ver, Jr. and Dawn L. Flower , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by James D. Flower, Jr. c;J6iJ.- day o~~ , this and Dawn L. Flower 2003. ~'~~ Witness . iJ~ / ~~ Witness NOTARIAl SEAl MERlENE J. 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Fidelity account 2BY-394491: H A MARTIN - INDIVIDUAL Security Description CUSIP Quantity Unit Value Market Value Fidelity Puritan 316345107 1275.146 $20.06 $25,579.43 Total Value $25,579.43 Fidelity account 2BY-394505: H A MARTIN - INDIVIDUAL Security Description CUSIP Quantity Unit Value Market Value Fidelity Puritan 316345107 0.00 $20.06 $ 0.00 Transferred to above 3/8/07 $ $ 0.00 Total Value $ 0.00 We hope this information is helpful. For questions concerning account holdings or . instructions on how to transfer the ownership of the accounts, please call our Inheritor Services Group at 800-544-0003 between 8:00 A.M. and 6:30 P.M. Eastern time Monday through Friday or visit our website at www.fidelitv.com. Sincerely, Fidelity Investments Our file: W004493-17MA Y07 Broke!Bge ServiCeS pcov!Geej by Fidelity Brokerage S1lrvices LLC Member NYSE, slPe C,ea',,"g, cuslody, anti 3eWemeni services b1 National Financial Services LLC Member NYSE. SIPC P.O Box 770001, CmG!nnall, OH 4527f-0034 FRa&,~ i 'A' ~Il." : I THE FROG, SWITCH & MANUFACTURING CO. APR 14 2007 6OOE. High Street * Carlisle'" PA * 17013 Ph: 717-243-2454 Fx: 717-243-1385 'April 16, 2007 Mr. James D. Flower, Jr. Saidis, Flower & Lindsay 26 West High. Street Carlisle, PAl 70 13 Dear James: This letter is in response to your letter of April 13, 2007, regarding 6 shares of capital stock owned by H. Audrey Martin. Shares of The Frog, Switch & Manufacturing Company are not publicly traded so the fair market value of the shares cannot be accurately assessed. The book value. of the shares based on the audited financial statements of December 31, 2006, .is$318 per share. This value may or 'may not reflect the value of the shares should they be sold. Currently, The Frog, Switch & Manufacturing Company does not have a share buyback program so liquidation of the shares would need to be through other means. Per your request we have searched Company records to determine if Ms. Martin owned any shares of the Company beyond the 6 shares represented on Stock Certificate #839. We have determined that Ms. Martin owned no other shares of the Company. If the Stock Certificate is to be transferred to another entity, please have an authorized person sign the back of the original Certificate and indicate to whom the Stock should be transferred. Please send the Certificate to my attention at 600 E High Street, Carlisle, P A 17013. Please contact me at (717) 243-2454 ext. 220 if you I can be of any further assistance. Sincerely, i:!~!! COrPOrate Secretary CHARTER PERPETUAL ~ ~ Z ~ 9 Wi ... "S. ~ CD .... ~ ~. g CD . ~ ~ ~ , ~~~ '>t ~ ~ PI Ii. ~ ~ 11 iD ~ ,~ ~ Ul ~ ..... I ..... 'ie Ul ~ !-3o.. ;:: ~ 0 11 CD ~ .... ~ ~ > ro ::J ~'" ~ .PJ rt ~ d Ul .. ~ " ,.... ~ 1-3 c I'rj c.. ~ ~ f"'t rfl == 11 ~ ~. ~ ~ (D ::l ,~ ;:.,; -~ ~- 0 11 ~ "Ii! ~ ~ ~ ~ ~ _.. ~ ~. " ~ 2 ~ ~ N ~ tA. ~ ,~ t:j ~ :r ~ ~. ~ ~ ~ I ..... ~ Ro C') ~ ~ > > ~ ~ :::c ~ l t""1 "tl ... ~ ~ ~ ~ ~ '" ~ ... Ul 1-3 ~ ~ ~ ~ - a ~ > , 1-3 .... ::r: Q t""4 2 ~ '" . ~ t:l:2 ~. ~ "tl ~ " I::'-l ~ ~ :J:>' tzj en I::'-l ~ ... = ~ ~ c Z 1-3 ~ ~ ~ "- p" z ~ 0 ~ ~ (f) ti ?' ~ .....,. ~ ..... CD C') '" x '< ~ ~ ~. ~ ~ ~ ... ~ '" ~ "S- ~ ~ ~ ::s: = =Ui ~ ~ PI i:l ~ ~ ~ ti ~ ....:i ~ ~ ~ (::l rt CJl ~ ~ ~ ~ ..... "",,"- 0 ::J ~ ... ~ ~ 0 i:l ~ ~ 0 .....,. ~ ... St. ~ ... 0 ~" (\I ~ Cl1 U 0 " >-4 (::l'-1 ~ :- ~ .... 0 ~ ~ > 0 "'. ~ :::c S ~ ~ tzj ,~ ~. C/J Z-:. ~ ~ ~ '" ~ ... ~ 0'\ ... "'- ~ Q ;= ~ ~ ~ \:l = .. ~ ~i:l ... ~ ~ ~ u= ~ ~ ~ ~ ~ ~ b ~ :iMVHS M:id SMV'l'10a A~..iI..i ~lllillll~J~IiI~IU~l1mUilll~~lllllllli APPRAISAL REPORT OF PERSONAL PROPERTY OF H. Audrey Martin, deceased Death of death March 08, 2007 801 N. Hanover St., Apt. 303 Letort Manor Carlisle PA 17013 for Raymond Bobb, Executor 82 East Ridge St. Carlisle, PA 17013 & Jim Flower Saidis, Flower & Lindsay 26 West High St. Carlisle, P A 17013 AS OF: April 29, 2007 BY: Ibis Appraisal services I4S N. Hanover St. P'QBox24 Cdr{;s4 PA qOIJ (717) 243-3474 info@ibisappraisals.com www.ibisappraisals.com APPRAISAL CERTIFICATE I hereby certify that, upon the request for the appraisal of the personal property ofH. Audrey Martin, deceased, death of death March 08, 2007, 801 N. Hanover St., Apt. 303, Letort Manor, Carlisle P A 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF the date of death March 08, 2007 and reported on April 29, 2007. The date of inspection was March 26, 2007. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal" property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. Ibis Appraisal /~rvices I / / /;1 l /' f /(.., 3 APPRAISAL SUMMARY It is in my opinion, that, as of the date of death March 08, 2007 the Fair Market Value of the personal property ofH. Audrey Martin, deceased, 801 N. Hanover St., Apt. 303, Letort Manor, Carlisle P A 17013: (Eight Thousand Eight Hundred Seventy Dollars and Zero Cents) ($8,870.00) Ibis Appraisal $ervices /./ I ( J I p- ,I .A. I The reoort must be read in its entiretv. The Aooraisal Summarv ONL Y is not the aooraisal reoort. 4 Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view your pictures. . Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). . NOTE . Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. . The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive). 5. Double-click on the photograph you wish to view. 5 1 2 3 4 Personal Property Listing Chair. Vintage late nineteenth century plank: bottom chair. Corresponding Digital Photograph File: r0321382jpg Table. Vintage late nineteenth! early twentieth century round drop-leaf table. Corresponding Digital Photograph File: r0321383jpg Clock. Vintage eighteenth century tall case clock. I.A. Smith, Scotland. 90" tall, 20" wide, 9" deep. Corresponding Digital Photograph Files: r0321384-r0321386jpg Rocking Chair. Vintage late nineteenth century plank: bottom rocking chair. Corresponding Digital Photograph File: r0321387.jpg $45.00 $175.00 $3,500.00 $85.00 6 5 6 7 8 9 Lamp. Vintage nineteenth century Victorian hanging copper oil lamp . Corresponding Digital Photograph File: r0321388jpg Comer Cupboard. Vintage softwood nineteenth century comer cupboard with nine panes. 72" tall, 43" wide, 17" deep. Corresponding Digital Photograph File: r0321389jpg China. Selection of miscellaneous china. Several pieces chipped and cracked. Selection includes soft pastes, transfer-prints and lustrewares. Corresponding Digital Photograph Files: r0321390, r0321398 - r0321406.jpg Side Tables. Two matching early twentieth century hardwood side tables with three drawers. Corresponding Digital Photograph File: r0321391.jpg Sofa. Vintage Victorian plush sofa. Corresponding Digital Photograph File: r0321392.jpg $150.00 $1,250.00 $50.00 $150.00 $500.00 7 10 11 12 13 14 Painting. Oil on board. Subject: Landscape. Unsigned. Artist Unknown. Framed: 12" x 9". Within frame: 8 W' x 5 W'. Corresponding Digital Photograph File: r0321393Jpg Painting. Oil on canvas. Subject: Harbor scene with ship. Signed: Ferguson. Dated: 1878. Framed: 27 W' x 17 'l2". Within frame: 21 'l2" x 12". Corresponding Digital Photograph File: r0321394.jpg Painting. Oil on board. Subject: Landscape. Unsigned. Artist Unknown. Dated: 04. Framed: 12" x 9". Within frame: 8" x 5". Corresponding Digital Photograph File: r0321395Jpg Dollhouse Furniture. Collection of miniature dollhouse furniture. Corresponding Digital Photograph File: r0321397.jpg Table. Vintage early twentieth century spool- type table. Corresponding Digital Photograph File: r0321407.jpg $50.00 $50.00 $50.00 $40.00 $150.00 8 15 16 17 18 19 Table. Twentieth century drop-leaf table. Corresponding Digital Photograph File: r0321408Jpg $250.00 Chair. Plush wingback chair. Corresponding Digital Photograph File: r0321409Jpg $100.00 Card Table. Hardwood card table. Corresponding Digital Photograph File: r0321410Jpg $400.00 Lamp. Amethyst colored glass lamp. Corresponding Digital Photograph File: r0321411Jpg $45.00 Chair. Plush chair. Corresponding Digital Photograph File: r0321412.jpg $50.00 9 20 21 22 23 Painting. Oil on board. Signed: J.C. Thorn. Framed: 20 lIz" x 17". Within frame: 10 Yz" x 7 Yz". Corresponding Digital Photograph File: r0321413.jpg Shelf Vintage pine shelf with two drawers. 56" tall, 41" wide, 13" deep. Corresponding Digital Photograph File: r0321414jpg Clock. Ansonia mantle clock. Corresponding Digital Photograph File: r0321415jpg Chest. Vintage late nineteenth century federal style chest. Corresponding Digital Photograph File: r0321416jpg $400.00 $350.00 $70.00 $300.00 10 24 25 26 27 28 Chest. Small child's miniature chest. Corresponding Digital Photograph File: r0321418jpg Bed. Vintage late nineteenth! early twentieth century spool-type bed. Corresponding Digital Photograph File: r0321417jpg Chair. Small vintage walnut child's chair with rush seat. Corresponding Digital Photograph File: r0321419.jpg Chest. Vintage pine chest with iron hardware. Corresponding Digital Photograph File: r0321420jpg Chair. Twentieth century plush chair. Corresponding Digital Photograph File: r0321421jpg Total $200.00 $200.00 $85.00 $125.00 $50.00 $8,870.00 11 APPRAISAL SUMMARY (COPY) It is in my opinion, that, as of the date of death March 08,2007 the Fair Market Value of the personal property ofH. Audrey Martin, deceased, 801 N. Hanover St., Apt. 303, Letort Manor, Carlisle P A 17013: (Eight Thousand Eight Hundred Seventy Dollars and Zero Cents) ($8,870.00) Ibis Appraisal Services ,_,/ ./ .;1 (); A{~ssa E. L .A. Director The report must be read in its entiretv. The Appraisal Summarv ONLY is not the appraisal report 12 Appraisal References Art Fact. http://www.artfact.com Brickers. Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050.717-776-5785. Conestoga Auction Company. Inc. 768 Graystone Rd. Manheim, P A 17545. 717-898- 7284. http://www.conestogaauction.com/auctions/ eBay. http://www.ebay.com Gottshall. Jr.. Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17007.717-258-6222. Hershey. Dan Auctioneering Service. 3 Brown Rd. Shippensburg, PA 17257.717-532- 4647. Ocker. Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 17201. 717-264- 6578. http://www.kennysauction.com/ York Town Auction. Inc. 1625 Haviland Rd. York, P A 17404. 13 Statement of Qualifications Alyssa L. Loney, C.A. Professional Designations and Certifications C.A. - Certified Appraiser of Personal Property designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act - Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments . State Historical and Underwater Archaeologist for the State of Louisiana. . Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. . Director of the West Virginia University Historical Costume Museum. . Research Archaeologist! Artifact Instructor for CADW (Welsh Historic Monuments)/ University ofY ork, England. . Research and Preservation Specialist for the Maryland Historical Trust. . Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. Medieval Archaeology, 1995, University of York, York, England. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. M.A. C.A.P.P. A.R.P .A. S.B.D.C. Presently Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal Property, American Society of Appraisers, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 14 Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under nonnal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a nonnal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so isYcontingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. Ibis Appraisal /7 . SetVlceS .,-' I ,/' (1' /.i/l. :; ././ (- A~~SS Director " 15 ~ ORRSTOWN BANK A Tradition of Excellence APR 1 1 2007 November 15, 2005 77 East King Street P.O. Box 250 Shippensburg, PA 17257 TO: Saidis, Flower & Lindsay % James D Flower Jr 26 W High St Carlisle, PA 17013 FROM: Andrew G OU Customer Service Officer 22 S Hanover St Carlisle, PA 17013 RE: ESTATE OF H AUDREY MARTIN DATE OF DEATH: MARCH 8, 2007 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 108005894 AUDREY MARTIN 08/17/2001 207,327.50 + 25.20 = 207,352.70 SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED !NTEREST CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST . INVOICE DATE INVOICE NUMBER REFERENCE " ___ t"'\.:^ - -. vv DISCOU~T I THE CHURCH OF G0i9I<<JM~,'lNc. 60042 80 I N. HANOVER STREET CARLISLE, PA 17013 REMITTANCE TOTALS 4,181.88 .00 4,181.88 PAY TO THE ORDER OF L ~ (HURCH. OF GOD HOME :Omniiit~d~to Caring," II- 0 bOO L. 2 II- I: 0 ~ . ~ . 5 0 ~ b I: .0 b .. 0 5 Pll1- . L . , THE CHU~.cH OF dOWBf>~, 1N~8364 801 N. HANOVER STREET CARLISLE, PA 17013 REMITTANCE TOTALS 25,400.00 .00 25,400.00 II- 0 I.. 8 j b 1.11- I: 0 ~ . ~ 0 2 g 5 51: b I.. I.. 7 I.. . . g II- '~,\