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Home My WebLink About08-28-07 (2) REV -1500 EX (6-00) . . OFFICIAl USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUNTY CODE ~L 1096 ___ YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ OYLER LYDIA ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ 11/27/2006 1/6/1950 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) C M SOCIAL SECURITY NUMBER 205-36-7764 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ~~1Il uO::~ wo..U J:OO UO::..J 0..1XI 0.. c( John S. Oyler [X] 1. Original Retum CXJ 4. Limited Estate [X] 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received 180-38-8426 D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-1:>-82) !Xl 4a. Future Interest Compnomise (date of death after 12-12-82) !Xl 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Cred~ (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS I- Z w o z o Q. en W a:: a:: o u RICHARD W. STEVENSON, ESQ. FIRM NAME (If Applicable) MCNEES WALLACE & NURICK LLC TELEPHONE NUMBER 100 PINE STREET PO BOX 1166 71 7-237-5208 1. Real Estate (Schedule A) (1) HARRISBURG, PA 17108-1166 0.00 0.00 0.00 0.00 6,875.00 4,462.17 oFf-K::1Al USE ONLY .. . (-) _..J +.) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Pnoprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) 0 D Separate Billing Requested i= :5 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) :::> (Schedule G or L) I- 0: 8. Total Gross Assets (total Lines 1-7) <C U W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) D:: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11 Total Deductions (total Lines 9 & 10) " (oJ r.. ) CO -or; i"-.: (, .) en 1,850,127.59 (8) 24,942.95 26,452.02 1,861,464.76 (11) 51,394.97 1,810,069.79 167,932.38 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for lM"iich an election to tax has not been made (Schedule J) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 1,642,137.41 15. Amount of Line 14 taxable at the spousal tax 331,281.06 L(15) z rate, or transfers under Sec. 9116 (a)(1.2) X.O 0 i= 16. Amount of Line 14 taxable at lineal rate 1,310,856.35 x .0 45 (16) c( I- ::) 0.00 0.. 17. Amount of Line 14 taxable at sibling rate x .12 (17) :iii 0 0.00 U 18. Amount of Line 14 taxable at collateral rate x .15 (18) >< c( Tax Due (19) I- 19. 0.00 58,988.54 0.00 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0.00 58,988.54 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1.000 6~ Decedent's Complete Address: e . STREET ADDRESS 309 CHESTNUT RIDGE DRIVE CUMBERLAND CITY I STAlE I ZIP MECHANICSBURG PA 17055- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 58,988.54 0.00 56,000.00 2,947.37 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 58,947.37 0.00 0.00 TotallnterestlPenalty (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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 41.17 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Pa able to: REGIS7ER OF WILLS, AGENT (5B) 41.17 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? . . . . . . . . . . . . . . . . . . . . . . . . . . " IX] 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. lXJ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury. I declare thall have examined this return. induding accompanying schedules and statements. and to the best of my knowledge and belief. ~ is true. correct and complete. Declaration of preparer other than the persona! representative is based on all infonnation of which preparer has any knowledge. Yes [XJ D D D D og og ua D Q9 No Mechanicsburg, PA Harrisburg PA 17108 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. 99916 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (H)] 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. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9 9116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. 9 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 e . :EV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF LYDIA M OYLER FILE NUMBER 21 06 1096 ITEM NUMBER DESCRIPTION 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. VALUE AT DATE OF DEATH 1 1998 Audi A8 - Valued per Kelley Blue Book (trade-in value) 6,875.00 3W46AD 1.000 TOTAL (Also enter on line 5, Recaoitulationl $ (If more space is needed, insert additional sheets of the same size) 6,875.00 V-1509 EX + (6-98) e COM\1ONWEAL TH OF PENNSYL V A NLA. N-JERrT ANCE TAX RETURN RES[)8\[f DECEDENT SCHEDULE F JOINTL V-OWNED PROPERTY e iTATE OF FILE NUMBER .YDIA M OYLER 21 061096 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SLRVIVING JOMTS\lANT(S) NAME A DORESS RaA TIONSHIP TO DECEDENr Oyler, Catherine Q 128 Pin Oak Drive, New Cumberland, PA 17070 Daughter-in-law Oyler, David G 130 Farmstead Lane, #164, State College, PA 16803 Son Oyler, Jr., John S 128 Pin Oak Drive, New Cumberland, PA 17070 Son ::>INTL y-oWNED PROPERTY: LETTER DATE DESCRJPTlON OF ffiOPERTY %OF DA TE OF DEA TH rTEM FOR JOIN MADE INCLUDE NAME OF FINANCIAl INSTITUTION AND BANK ACCOUNT DA TE OF DEA TH DECOS VALUE OF NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR .JlJMBffi TENANT JOM JOINTLY-HELD REAL ESTATE. VALUE OF ASSEf INfffiEST DECEDENT'S INTffiEST 1 B 5/20/2004 PNC Bank Checking Account No. 5003884799; Date of death balance of $2,651.91; Account held jointly with decedent and her son, David Oyler. 2,651.91 50.0000 1,325.96 2 CA 4/22/2004 PNC Bank Checking Account No. 5000999259; Date of death value was $9,408.64; Account was held jointly by decedent and her son and daughter-in-law. 9,408.64 33.3300 3,136.21 TOTAL IAlso enter on line 6. Re i I 9) 4,462.17 (W more space is needed, insert addnional sheets of the sarre size) 'W46AE 1.000 e ~EV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA M OYLER e FILE NUMBER 21 061096 ITEM 'lUMBER 1. 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. DESCRIP1l0N OF PROPERTY IruLDE Tlt.w.E OF Tlt TRANSFEREE, T""'R RELATlONSfiP TO OECEDENT An) Tlt DATE OF TRANSFER ATTI'CHACCPY OF Tlt OEED FOR REAl ESTATE Northwestern Mutual Life Insurance Policy No. 9-853-776; The decedent was the owner of the policy on the life of her husband, John Oyler. Per the terms of the policy, the ownership passes to the decedent's sons See Form 712 attached 2 Northwestern Mutual Life Insurance Policy No. 12-145-328; Decedent was the owner of the policy on the life of her spouse, John Oyler. Per the terms of the insurance, ownership passes to the decedent's sons See Form 712 attached THE FOLLOWING ASSETS WERE HELD IN DECEDENT'S REVOCABLE TRUST CREATED BY AGREEMENT DATED AUGUST 5, 2002. PER TERMS OF AGREEMENT, THE ACCOUNT PASSES TO THE TRUST CREATED UNDER DECEDENT'S WILL; SEE ATTACHED COPIES OF TRUST AGREEMENT AND LISTING OF ASSETS AND DATE OF DEATH INFORMATION: 3 40,000 Par Williamsport 2.75% 08 Interest accrued to 11/27/2006 4 1,389.664 Shares Weitz Value Fund 5 1,041.824 Shares Vanguard Small Cap Index Fund 6 11,148.422 Shares Vanguard Mid Cap Index Fund Total from continuation sched les DATE OF DEATH VAlUE OF ASSET % OF DECO'S INTEREST 79,646.62 100.0000 90,676.44 100.0000 39,504.80 100.0000 448.37 100.0000 56,684.39 100.0000 . 33,765.52 100.0000 220,404.30 100.0000 IW46AF 1.000 (If more space is needed, insert additional sheets of the same size) TOTAL (Also enter on line 7, Recapitulation) $ EXCLUSION (IF I'PPUCAaLEl 0.00 0.00 0.00 0.00 0.00 0.00 TAXABLE VAlUE 79,646.62 90,676.44 39,504.80 448.37 56,684.39 33,765.52 220,404.30 1,328,997.15 1.850 127.59 - Estate of: LYDIA M OYLER Schedule G (Page 2) :.em ) . Description 7 3,314.416 Shares Vanguard PA Tax Free Long Term Fund 8 Vanguard PA Tax Free Money Market Interest accrued to 11/27/2006 9 10,000 Par Upper Merion 5 08 Interest accrued to 11/27/2006 10 4,166.319 Shares Third Avenue Small Cap Fund 11 15,000 Par PA State PB School 3% 2010 Interest accrued to 11/27/2006 12 20,000 Par Pike County PA 3.5% 10 Interest accrued to 11/27/2006 13 20,000 Par Pike County PA 3.3% 09 Interest accrued to 11/27/2006 14 10,000 Par PA State Higher Ed 2.5% 07 Interest accrued to 11/27/2006 15 30,000 Par North Hills PA 3.55% Interest accrued to 11/27/2006 16 20,000 Par McKean PA 3.5% 11/11 Interest accrued to 11/27/2006 17 20,000 Par McCandless 3.125% Interest accrued to 11/27/2006 18 25,000 Par Lower Prov 3.75% 5/11 Interest accrued to 11/27/2006 19 767.826 Shares Harbor International Fund Total (Carry forward to main schedule) DOD Value of Asset % Interest 37,850.63 100.0000 38,422.77 100.0000 96.43 100.0000 10,233.00 100.0000 184.78 100.0000 110,990.74 100.0000 14,572.35 100.0000 33.56 100.0000 19,949.60 100.0000 111.54 100.0000 19,823.00 100.0000 105.16 100.0000 9,925.60 100.0000 113.39 100.0000 29,962.20 100.0000 483.03 100.0000 20,023.40 100.0000 52.21 100.0000 19,747.20 100.0000 151.93 100.0000 25,160.75 100.0000 69.92 100.0000 46,829.71 100.0000 e Exclusion. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 205-36-7764 Taxable Value 37,850.63 38,422.77 96.43 10,233.00 184.78 110,990.74 14,572.35 33.56 19,949.60 111. 54 19,823.00 105.16 9,925.60 113.39 29,962.20 483.03 20,023.40 52.21 19,747.20 151.93 25,160.75 69.92 46,829.71 404,892.90 e Estate of: LYDIA M OYLER Schedule G (Page 3) tem o. Description DOD Value of Asset % Interest 20 1,712.275 Shares John Hancock Small Cap 22,276.70 100.0000 21 25,000 Par Dillsburg Revenue 3.75% Interest accrued to 11/27/2006 25,280.25 100.0000 267.49 100.0000 22 25,000 Par Dillsburg PA Revenue 3.65% Interest accrued to 11/27/2006 25,171.75 100.0000 260.36 100.0000 23 2,094.377 Shares Davis NY Venture R/R 79,732.93 100.0000 24 1,783.478 Shares DWS Equity 500 R/R 279,863.37 100.0000 25 11,528.291 Shares Bridgeway BC 35 R/R 92,341.61 100.0000 26 1,637.035 Shares Brandywine R/R 55,020.75 100.0000 27 1 Share Berkshire Harthaway Class A 106,300.00 100.0000 28 2,310.337 Shares Artisan International Fund 69,656.66 100.0000 THE FOLLOWING GIFTS WERE MADE BY THE DECEDENT WITHIN ONE YEAR OF DEATH: 29 Gift of 6108 shs. JLG Industries (at 27.985/share) to The Foundation for Enhancing Communities on November 7, 2006; Value reported is as of December 6, 2006 (JLG was acquired by Oshkosh Truck Corporation on December 6, 2006 and historical prices for JLG prior to that time were unavailable) 170,932.38 100.0000 Total (Carry forward to main schedule) e . Exclusion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,000.00 205-36-7764 Taxable Value 22,276.70 25,280.25 267.49 25,171.75 260.36 79,732.93 279,863.37 92,341.61 55,020.75 106,300.00 69,656.66 167,932.38 924,104.25 'EV-1511 EX + (12-99) e SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ,STATE OF LYDIA M OYLER ITEM NUMBER \, 3. 4. Debts of decedent must be reported on Schedule I. DESCRIPTION 1. FUNERAL EXPENSES: West Shore Country Club Funeral Luncheon Total from continuation schedules 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 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 Probate Fees 5. Accountant's Fees 7. 6. Tax Return Preparer's Fees 1 2 3W46AG 1.000 Central Penn Business Journal Legal Advertising Clauser Appraisals Real Estate Appraisal Total from continuation schedules FilE NUMBER 21 06 1096 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 6,159.75 17,088.60 967.00 97.00 350.00 280.60 24.942.95 Estate of: LYDIA M OYLER Item No. 2 3 4 Description Rev. John H. Brock Clergy Malpezzi Funeral Home e Schedule H Part 1 (Page 2) Silbaugh Granite Industries Headstone Total (Carry forward to main schedule) e 205-36-7764 Amount 250.00 10,145.60 6,693.00 17,088.60 e Estate of: LYDIA M OYLER Schedule H Part 7 (Page 2) 3 Cumberland County Register of Wills Filing fee re inheritance tax return and inventory 4 Cumberland Law Journal Legal Advertising 5 McNees Wallace & Nurick LLC Reserve for costs necessary to complete estate administration 6 McNees Wallace & Nurick LLC Costs Advanced as follows: Duplicating Postage $29.80 11.80 7 Vital Records Death Certificates Total (Carry forward to main schedule) e 205-36-7764 30.00 75.00 100.00 41. 60 34.00 280.60 e e :EV-1512 EX. (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA M OYLER SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 06 1096 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM -JUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Mechanicsburg School District 2006 Personal Tax 11.00 2 Pinnacle Health Balance Due 50.00 3 Southern Living Balance due 20.91 4 Papercrafts Balance Due 15.97 5 Urology of Central PA Balance due 20.00 6 American Express - Credit Card 198.50 7 PNC Bank Revolving Line of Credit - Account No. 40-03-048110414450 Loan held jointly betweeen decedent and her spouse; Amount deducted is 50% of the outstanding balance on decedent's death ($52,271.27); See attached account information 26,135.64 3W46AH 2.000 TOTAL (Also enter on line 10. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 26,452.02 REV-1513 EX+(9-00) e COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA M OYLER SCHEDULE J BENEFICIARIES NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [in dude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Catherine Q. Oyler 128 Pin Oak Drive New Cumberland, PA 17070 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) 1 Share of PNC Bank joint account ($1,568.10) Daughter-in-law 2 John S. Oyler, Jr. 128 Pin Oak Drive New Cumberland, PA 17070 Share of PNC Bank joint account ($1,568.11) Northwestern Ins. Policies on life of John Oyler ( $ 85,161.53) Son FILE NUMBER 21 06 1096 AMOUNT OR SHARE OF ESTATE 1,568.10 86,729.64 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 The Foundation for Enhancing Communities; Gift of 6108 shs. of JLG Industries stock by decedent within 1 year of death (See Schedule G) TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 3W46AI 1.000 (If more space IS needed, Insert additional sheets of the same size) 167,932.38 $ 167 932.38 e e Estate of: LYDIA M OYLER 205-36-7764 Schedu~e J Part 1 (Page 2) Item No. Description Re~ation Amount 3 David G. Oy~er 130 Farmstead Lane, #164 State Co~~ege, PA 16803 PNC Bank joint account ($1,325.96) Northwestern Ins. po~icies on John Oy~er ~ife ( $85,161.53) Son 86,487.49 4 Lydia Oy~er Residuary Unified Credit Trust LeTort Management & Trust Company 3130 Morningside Drive Camp Hi~~, PA 17011 Credit She~ter T 1,136,071.12 5 John S. Oy~er 309 Chestnut Ridge Drive Mechanicsburg, PA 17055 Car ($6,875.00) Life Estate ($ 324,406.06) Surviving Spouse 331,281.06 1EV-1514 EX+ (12-03) e SCHEDULE K e LIFE ESTATE, ANNUITY & TERM CERTAIN COMMONWEALTH OF PENNSYLVANIA INl-ERITANCE TAX RETURN RESIDENT DECEDENT :STATE OF Check Box 4 on REV-1500 Cover Sheet, FILE NUMBER ['YDIA M OYLER 21 061096 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. o Will 0 Intervivos Deed of Trust 0 Other LIFE ESTATE INTEREST CALCULATION NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE John Oyler 05/11/1950 57 Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable . . . . . . . 2. Actuarial factor per ap~riate table . . . . . . . . . . . . Interest table rate - U 3 1/2% 0 6% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) ..... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .$ Term of Years 1,460,477.18 0.66637 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. [K] Variable Rate 5.60000% .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. *one-third = $324,406 06 $ 973,218.18 * ANNUITY INTEREST CALCULATION NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years 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 (2~ Monthly (12) o Quarterly (4) 0 Semi-annually (2) D Annually (1) OOther () 0 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% 0 6% 0 10% 0 Variable Rate 0.00000% 6. Adjustment Factor (see instructions) ..................... 7. Value of annuity -If using 3 1/2%, 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o Life or .$ o Term of Years 0.00 0.000 . . . $ 0.00 0.00 0.00000 0.00000 $ 0.00 . . $ 0.00 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) 3W46AJ 3.000 REV-1647 EX- (&-00) .) COMMONWEAL TH OF PENNSYl VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE ., ESTATE OF ,Check Box 4a on Rev.1500 Cover Sheet, FILE NUMBER LYDIA M OYLER 21 06 1096 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. [iJ Will 0 Trust 0 Other I. Beneficiaries AGE TO NAME OF BENEFICIARY RELA TlONSHIP DATE OF BIRTH NEAREST BIRTHDAY 1.Oyl.er, Jr. , John S Son 2.Oyl.er, David G Son 3.Ovl.er, John S Survivinq Spouse 5/11/1950 57 4. 5. II. For decendents dying on or after 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. [l Limited right of withdrawal [l Unlimited right of withdrawal III. Explanation of Compromise Offer: SEE ATTACHED OFFER IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,136,071.12 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) . . . . . . $ 0.00 3. Value of Line oSSing Douse aropriate tax rate Check One 6%, 3%, 0% . . . . . . . . . . . . . . . $ 0.00 (also include as part of total shown on Line 15 of Cover Sheet) 4. Val ue of Line 1 taxable at lineal rate Check one 06% [X] 4.5% . . . . . . . . . . . . . . . . $ 1,136,071.12 (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) . . . . . . $ 0.00 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) . . . . $ 0.00 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . $ 1,136,071.12 (If more space is needed, insert additional sheets of the same size) 3W46AN 1.000 e e ESTATE OF LYDIA M. OYLER PENNSYLVANIA INHERITANCE TAX SCHEDULE M "FUTURE INTEREST COMPROMISE" No. 21-06-1096 Will and Trust Provisions: Per Article Three of the Decedent's First Codicil dated August 22, 2006, the residue of the Decedent's estate passes to a Residuary Unified Credit Trust. Unified Credit Trust Provisions: The provisions of the Unified Credit Trust are provided in Article Three of the Decedent's Codicil: Income and Principal Distributions During Spouse's Lifetime: (1) Income Distribution. The Trustee is directed to pay the net income at least annually to or for the benefit of the Decedent's spouse and issue, in such proportions or amounts as determined by the Trustee in its sole discretion. (2) Principal Distributions. The Trustee in its discretion may distribute sums of principal to the Decedent's spouse and issue. Distributions Upon Spouse's Death: The spouse has a limited power of appointment whereby he can direct distribution of the Trust to the decedent's issue or a qualified charitable organization. Ifhe does not exercise this power, the Trust is distributable outright to the Decedent's issue. Familv Backe:round: John S. Oyler, the decedent's husband, is 57 years of age. The decedent and her spouse have two children, John S. Oyler, Jr. and David G. Oyler. Proposed Future Interest Compromise: It is anticipated that the Trustee will distribute the Trust's net income equally among the beneficiaries, whereby each income beneficiary will receive one-third of the income. Considering the decedent's spouse is currently financially sound, it is unlikely at this time that the Trustee will make any principal distributions to him. Also, the decedent's spouse is unlikely to exercise his limited power of appointment over the Trust. e e The estate proposes a future interest compromise whereby Mr. Oyler is allocated one- third of the life estate of the Unified Credit Trust, and the remaining two-thirds plus the remainder ofthe Trust will pass to the decedent's children. Accordingly, $324,406.06 should be taxed at the 0% tax rate and $ 1,136,071.12 should be taxed at the 4.5% tax rate. The computation is as follows: Amount allocated to Spouse: $1,460,477.18 (residue of estate) X .66637 (actuarial factor: 5.60% interest rate) = $973,218.18 One-Third of$973,218.18 = $324,406.06 Amount allocated to Issue: $1,460,477.18 - $324,406.06 = $ 1,136,071.12 EXHIBIT A e e EST ATE OF LYDIA M. OYLER PENNSYL VANIA INHERITANCE TAX RETURN EXHIBITS A. Miscellaneous Documents 1. Table of Contents 2. Copy - Letters Testamentary issued to John S. Oyler as Executor, and a copy of the decedent's will dated November 22, 2002 and codicil dated August 22, 2006 3. Department of Revenue - Official Receipt (3 month tax payment) B. Schedule F - Jointly-Owned Property; PNC Bank account information and PA joint notices C. Schedule G - Inter-vivos Transfers & Misc. Non-Probate Property 1. 2. information Northwestern Mutual- Form 712's Revocable Trust (held at LeTort) - Copy of trust agreement and asset D. Schedule I - Debts; PNC Bank loan information 2 . , e , tit REGISTER OF WILLS CUMBERLAND County, Pennsylvania CERTIFICATE OF GRANT OF LETTERS I \ , \' , I ) " , ~ . , I;, (, ~ l I' . No. 2006-01096 Esta te Of: LYDIA M OYLER PA No. 21-06- 1096 ~ ~ "- ~ ~ "" '~ . J ~ ~~ l ... \. \' " ,,', j \ ,.) (First, Middle. Last) Late Of: UPPER ALLEN TOWNSHIP CUMBERLAND COUNTY } . , '. I '. .. . ..\ , .) ~ . .. I ~o . '. Deceased Social Securi ty No: 205-36-7764 WHEREAS, on the 14th day of December 2006 instruments dated: November 22nd 2002 August 22nd 2006 were admi t ted to probate as the last will and codicil of LYDIA M OYLER IFi,st, Middle, Last! late of UPPER ALLEN TOWNSHIP, CUMBERLAND County, who died on the 27th day of November 2006 and WHEREAS, a true copy of the will &codicil as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: JOHN S 0 YLER who has duly qualified as EXECUTOR{RIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 14th day of December 2006. ~R~/ * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) ~ ffJ fiJ LAST WILL AND TESTAMENT <<: Qlf'\'r OF L YOIA M. OYLER I, L YOIA M. OYLER, of Mechanicsburg, Cumberland County, Pennsylvania, make this Will, hereby revoking all of my former Wills and Codicils. ARTICLE ONE TANGIBLE PERSONAL PROPERTY 9 1.1 I bequeath all my tangible personal property, including by way of illustration but not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my husband, JOHN S. OYLER ("My Husband"), if he survives me. If My Husband does not survive me, I bequeath such assets in accordance with the terms of a signed and dated memorandum I may prepare. If no such memorandum is received or located by my Executor within sixty (60) days of my death, after a reasonable search for such memorandum, my Executor shall be held harmless for distributing such assets as hereafter provided. Any assets not disposed of by such memorandum, or all of such assets if no such memorandum is so received or located by my Executor, shall be distributed to my children living at my death to be divided among them in r--,) as nearly equal shares as they agree. In the event of irreconcilable disagreem~t among !l' c:; 0 CI children, they shall take alternate turns selecting individual items with my oldest~cfl)laki~ · C) 1;; Fn - -"'-::D ~ the first selection. Any items not so selected shall be sold and the proceeds shal~as a:p- -; (J ~-1; :x part of my residuary estate'j~ CD --1 ., :]2 W 9 1.2 To the extent practicable in the Executor's sole discretion, I bequeath any -.I . J R~~ rEi 23 C)C~ -'."\-1'1 -- ~~ j"lt ~j'") (~ --." policies of insurance on such property to the beneficiary entitled to such property. {A396349:} tP ~ 9 1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. ARTICLE TWO MARITAL BEQUEST 9 2.1 If My Husband survives me, I devise and bequeath to him an amount equal to the value of my probate estate (determined on the basis of the values finally determined for federal estate tax purposes), other than property passing under the foregoing provisions of this Will, reduced by an amount, if any, needed to increase my taxable estate so that the federal estate tax as finally determined, after taking into consideration my adjusted taxable gifts, will equal my unified credit, the credit for property previously taxed and the state death tax credit (to the extent that the use of said credit does not result in an increase in the state death taxes otherwise payable) available against such tax, assuming that an election were made to qualify all qualified terminable interest property, other than the trust provided for under Article Three of this Will, for the federal estate tax marital deduction whether or not such election is actually made. This bequest may be funded with cash, with property in kind or partly with cash and partly with property in kind, and shall include only property which qualifies for the federal estate tax marital deduction in my estate, valued at the date of distribution, and which, to the extent other property is available, shall not include property for which a foreign death tax credit is available. {A396349:} -2- ffJ fIJ ARTICLE THREE . RESIDUARY UNIFIED CREDIT TRUST S 3.1 If My Husband survives me, I devise and bequeath to my Trustee, herein named, all of the rest, residue and remainder of my estate, to be held for the benefit of My Husband in trust, in accordance with the following provisions of this Article Three: ~ 3.1.1 The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and, during the life of My Husband, the Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Husband. ~ 3.1.2 The Trustee may also distribute to or for the benefit of My Husband so much of the principal of the trust property as the Trustee, in the Trustee's sole discretion, shall from time to time deem necessary or proper to adequately provide for My Husband's health, maintenance and support, taking into account other available funds, including his assets. ~ 3.1.3 Upon the death of My Husband, the Trustee shall distribute the balance of the trust property in accordance with the provisions of Article Four hereof. ARTICLE FOUR UPON THE DEATH OF THE SURVIVOR OF MY HUSBAND AND ME S 4.1 Upon my death, if My Husband does not survive me, or to the extent he is deemed to have predeceased me as a result of a valid disclaimer, or if My Husband survives me, then upon My Husband's death, all assets not otherwise disposed of by this Will or to be distributed in accordance with this Article Four shall be distributed to my issue then living, per stirpes, subject to being held in trust in accordance with the provisions of Article Five hereof. ARTICLE FIVE TRUST FOR BENEFICIARY UNDER 25 YEARS OF AGE S 5.1 Except as otherwise may be provided in this Will, if any beneficiary, other than a child of mine, is entitled to receive a mandatory distribution of property from my estate or from {A396349:} -3- ~ ., any trust created by this Will and is under twenty-fiv~ (25) y€ars of age, I devise and bequeath such property to my Trustee, herein named, or I direct that such property be held by my Trustee in continued trust, as the case may be, for the benefit of such beneficiary, in trust, in accordance with the following provisions of this Article Five: 9 5.1.1 While each such beneficiary is under twenty-one (21) years of age, the Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of such beneficiary so much of the net income and, if the net income is insufficient, so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. 9 5.1.2 After such beneficiary attains twenty-one (21) years of age, the Trustee shall continue to hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall distribute the net income in quarter- annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of such beneficiary. 9 5.1.3 In addition to the foregoing, after such beneficiary attains twenty-one (21) years of age, the Trustee may distribute to or for the benefit of such beneficiary so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational or technical training, and to assist such beneficiary with his or her reasonable wedding expenses, in the purchase of a principal residence and in the establishment of a profession or of a business considered a good risk by the Trustee, taking into account other available funds, including such beneficiary's assets. 9 5.1.4 At any time after such beneficiary attains twenty-five (25) years of age, such beneficiary may withdraw any or all of the principal of his or her trust. 9 5.1.5 If such beneficiary dies before the complete termination of his or her trust, the Trustee shall distribute the property then held in trust as follows: 9 5.1.5.1 If the beneficiary's trust is a Non-GST Exempt Trust as defined in 97.29 herein, the Trustee shall distribute the property then held in trust for such beneficiary to such persons or entities (including the {A396349:} -4- ff) ~ beneficial'Y's estate), in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last Will may appoint by specific reference to this general power of appointment. Any property not so appointed shall be divided into shares for the beneficiary's issue then living, per stirpes, or if none, for the issue then living of the parent of the beneficiary who was a descendant of mine, per stirpes, or if none, for my issue then living, per stirpes, and in all circumstances held in continued trust in accordance with the provisions of this Article Five. ~ 5.1.5.2 If the beneficiary's trust is a GST Exempt Trust as defined in ~7.2.9 herein, the Trustee shall distribute the property then held in trust for such beneficiary to such of my issue other than the beneficiary in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last Will may appoint by specific reference to this special power of appointment. Before exercising such special power of appointment, I request that the beneficiary seek counsel regarding the generation skipping transfer tax effects of such exercise. Any property not so appointed shall be divided into shares for the beneficiary's then living issue, per stirpes, or if none, for the issue then living of the parent of the beneficiary who was a descendant of mine, per stirpes, or if none, for my then living issue, per stirpes, and in all circumstances subject to being held in continued trust in accordance with the provisions of this Article Five. ARTICLE SIX APPOINTMENT OF FIDUCIARIES ~ 6.1 I appoint My Husband as Executor of this Will. If he should be unable or unwilling to act or continue to act, for any reason whatsoever, I appoint leTert Management and Trust Company, a Pennsylvania trust company with offices in Camp Hill, Pennsylvania, as my successor Executor. All references herein to the "Executor" shall mean my originally appointed Executor or my successor Executor, as the case may be. ~ 6.2 I appoint leTert Management and Trust Company as Trustee of any trust created by this Will. ~ 6.3 I appoint the Trustee then serving hereunder as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any life insurance on my life {A396349:} -5- ~ ~ payable to such m!n.ors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically"done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college and graduate education, and professional, vocational or technical training, without securing a court order. ARTICLE SEVEN POWERS OF FIDUCIARIES 9 7.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. 97.2 Any such fiduciary shall have the following powers, in addition to those given by law. ~ 7.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; ~ 7.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; ~ 7.2.3 To borrow money from any person, including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; ~ 7 .2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; ~ 7.2.5 To engage in litigation and compromise, arbitrate or abandon claims; ~ 7.2.6 To make distributions in cash, or in kind at current values, or partly in cash, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; {A396349:} -6- ., tI) ~ 7.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate,. inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; ~ 7.2.8 To jOin with My Husband or his personal representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring him or his estate to indemnify my estate against liability for the tax attributable to his income, and to consent, for federal gift tax purposes, to having gifts made by My Husband during my lifetime treated as having been made half by me; ~ 7.2.9 To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Section 2631 (a) of the Internal Revenue Code ("My GST Exemption"), to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death. Any such election or allocation shall be binding upon the Trustee and any beneficiary of any trust created hereunder. The Trustee is directed to divide any trust created under this Will into two (2) or more separate trusts, if necessary, to segregate the portion or portions of the trust or trusts created hereunder over which My GST Exemption has been allocated (the "GST Exempt Trusts") from the portion or portions of the trust or trusts created hereunder over which My GST Exemption has not been allocated (the "Non-GST Exempt Trusts"); provided, however, that any such separated trusts shall be held, administered and disposed of in accordance with the terms hereunder as identical trusts in all other respects, except as provided in 95.1.5 above; ~ 7.2.10 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between income and principal, such apportionment to be made so as to balance fairly the interests of any income beneficiary and the remaindermen; ~ 7.2.11 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof; ~ 7.2.12 To merge, after the death of My Husband, any trust created hereunder with any other trust or trusts created by me or My Husband, under will or deed, if the terms of any such trust are substantially similar and are held for the primary benefit of the same persons, and if such merger shall not cause any adverse income, estate or generation skipping transfer tax consequence; and ~ 7.2.13 Following the death of My Husband, to terminate any trust created herein, the principal of which is or becomes too small in the Trustee's {A396349:} -7- . ~ <<) discretion to'l]lake the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court. ARTICLE EIGHT PROVISION FOR TAXES 9 8.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax (solely for the purposes of this Article, "Death Taxes"), and any penalties thereon, shall be paid by the Executor as follows: (a) if My Husband survives me, all such Death Taxes and penalties shall be paid out of the principal of the property, if any, disclaimed by My Husband and, if none or to the extent such disclaimed property is insufficient, from the principal of that portion of my estate disposed of by Article Three of this Will; and (b) if My Husband does not survive me, all such Death Taxes and penalties shall be paid from the principal of that portion of my estate disposed of by Article Four of this Will. All interest with respect to any such Death Taxes and penalties shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not make apportionment among or such reimbursement from the beneficiaries, recipients or owners of such property for any such Death Taxes, penalties or interest. Notwithstanding the foregoing, the Executor shall not pay any such Death Taxes, penalties or interest attributable to {A396349:} -8- fit) <<) any property included in my estate solely because of a power of appointment thereover which I possess but have not exercised or any qualified terminable interest property. ARTICLE NINE PROVISION FOR DEBTS AND EXPENSES ~ 9.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate (solely for the purpose of this Article, "Debts and Expenses"), shall be paid as follows: (a) if My Husband survives me, all such Debts and Expenses shall be paid out of the principal of the property, if any, disclaimed by My Husband and, if none or to the extent such disclaimed property is insufficient, from the principal of that portion of my estate disposed of by Article Three of this Will; and (b) if My Husband does not survive me, all such Debts and Expenses shall be paid from the principal of that portion of my estate disposed of by Article Four of this Will. ARTICLE TEN BUSINESS INTERESTS ~ 10.1 In the event any business interests should be an asset of my estate, whether the same involves a proprietary interest, a partnership interest or stock in a closely held corporation, whether wholly owned, controlled by me or owned in substantial part by me, I authorize the Executor and Trustee, as the case may be (hereinafter referred to as the fiduciaries), subject to the terms of any agreement I may have made for the sale of my interests, to continue said business until such time as the fiduciaries shall deem it advisable to sell, to liquidate or to distribute the same in kind. With respect to any sale or exchange of the stock of any such business interest and in the absence of any such agreement entered into by me prior to my death, I direct the fiduciaries to consider and to determine the appropriateness {A396349:} -9- to <<l of a sale or redemption of such stock in accordance with Section 303 of the Internal Revenue , Code to the business entity and a possible deferral of federal estate tax payments under Section 6166 of the Internal Revenue Code. It is my desire that to the extent possible any business interest which I may own at the time of my death be continued or disposed of only in an orderly manner so as to maximize the proceeds of any disposition. If an election under the foregoing provisions will effect such desire, the fiduciaries are encouraged to pursue such election if the fiduciaries deem such election also to be in the best interests of my estate and the beneficiaries thereof. The fiduciaries shall have all rights and powers in connection with such business as I had when living, including specifically the power at any time and from time to time to operate or to join in the operation of the same as a going concern, to form or to reform a general or limited partnership, to incorporate or to reincorporate and to liquidate or to sell the same or any part thereof as the fiduciaries deem it advisable for the best interests of my estate and of the beneficiaries thereof without the necessity of any order of court and without any liability for loss resulting from the operation of said business except when such loss is the result of gross negligence or fraud on the part of the fiduciaries. ARTICLE ELEVEN MISCELLANEOUS PROVISIONS ~ 11.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. ~ 11.2 If My Hl:Isband and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if My Husband had predeceased me. If any person, other than My Husband, and {A396349:} -10- .. fIO eo I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if such person had predeceased me. ~ 11.3 No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. ~ 11.4 Whenever a fiduciary is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in such fiduciary's sole discretion exercised in good faith), the fiduciary may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see to the application of such property. This provision shall not in any way operate to suspend beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. {A396349:} -11- .. ... eo eo S 11.5 Except as otherwise may be provided in this Will, during the continuance of any ., of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such benefiCiary now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. S 11.6 A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. An individual fiduciary shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. S 11.7 Notwithstanding any other provision of this Will, upon the expiration of twenty- one (21) years after the death of the last survivor of My Husband and my issue living at my death, the trusts created by this Will shall forthwith terminate and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. {A396349:} -12- .. ~ <<> IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2200 day of November, 2002. ~A.J 7b. t);.&-.) (SEAL) Ly . Oyler Signed, sealed, published and declared by the above-named L YOIA M. OYLER as and for her Last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing at 21 0 ~ "S-;-- ~~~ fl- (W~ Residing at 11 s. AN 04r( ~Jt.. (6C1rlt.(N6 ()JlN"N6! 111 F 7007 {A396349:} -13- (' -.~ , fJJ1) <<> COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. We, L YOIA M. OYLER, the testatrix, and c:Lr2-A-Ol:'/tj p. AuL.J...A.f/.' 11_, r?6N/rt-SJ e. (Jje, 'gL..i?! ' the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to the best of his or her knowledge the testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. if1rA' 112 ~ Lydia M. Oy Subscribed, sworn to and acknowledged before me by LYDIA M. OYLER, the testatrix, and subscribed and sworn to before me by tL\'2.ftBh~ Q. K 4 LL4-U(L and ?f'>N Irl.-j) e-. WCt.P L€. 'I , witnesses, this 2200 day of November, 2002. ~1;Jry~ (SEAL) No'~a't!~j.: S!i~! J~an ~A. 8r:ij~tt .r,~'.:.~?~y' ?~b,~~c East Par:;;sboro i ':';'., Gl:r"0~;,:;;;.) Co. :nty My Commission Ex;::res ;'-pr. 25, 2003 Member, Pennsylvania Association 01 Nolaries {A396349:} -14- ',t, , ,..' e e FIRST CODICIL TO . CCOf1f WILL OF LYDIA M. OYLER I, LYDIA M. OYLER, of Cumberland County, Pennsylvania, declare this to be the first codicil to my Will executed on November 22, 2002. 1. Article Three of my Will is hereby amended and restated in its entirety as follows: "ARTICLE THREE RESIDUARY UNIFIED CREDIT TRUST ~ 3.1 If My Husband survives me, I devise and bequeath to my Trustee, herein named, all of the rest, residue and remainder of my estate, to be held in trust, in accordance with the following provisions of this Article Three: ~ 3.1.1 The Trustee shall pay the net income at least annually to or for the benefit of a class consisting of My Husband and my issue (the "Class") in such proportions or amounts as determined by the Trustee in its sole discretion. No beneficiary who is a member of the Class shall participate as a co-Trustee in any decision under this Section 3.1.1. ~ 3.1.2 The Trustee may from time to time pay such sums from the principal to or for the benefit of the Class in such proportions or amounts and for such purposes as determined by the Trustee in its sole discretion. There shall be no need to mainta~o ~ ,~:~. ::1"J equality of payments among them. No beneficiary who is a merTtp,~ pi _.~ 7: gj the Class shall participate as a co-Trustee in any decision under!!il~8 --:,C)-n Section 3.1.2. ~:jSS :-0-1 :r:'"' I"'-.) = <= 0'" CJ rr1 c-> +"" :1> ::z co .. c...> -.l - :TJ -:,) rTl (-1'-) c-' c;) ~::.;) (::') ,.1-) :-1CJ i-'('--; fTl _:0 C::J C-:J C) -,:1 ---;-1 __ -n :~.: (""") ~rn " (j)CJ .- r'1 1 :' e e ~ 3.1.3 No payment shall be made under Sections 3.1.1 or 3.1.2 above which would discharge to any extent the. legal obligation of any person for the support of the recipient of such payment. ~ 3.1.4 Upon the death of My Husband if he survives me, the Trustee shall pay all or part of the balance held in the Trust, outright or in trust, in such amounts or proportions to or for the benefit of any or all of my issue and persons gifts to whom are then allowable as deductions under Section 2055(a) of the Internal Revenue Code (or any successor provision) as My Husband may direct in his will making specific reference to the Trust hereunder. To the extent that My Husband should fail to exercise effectively his limited power of appointment over the Trust subject to this Article Three, then upon My Husband's death, all assets not otherwise disposed of by this Will shall be distributed to my issue then living, per stirpes, subject to being held in further trust in accordance with the provisions of Article Five hereof." 2. The following new Section 6.4 is hereby inserted into my Will as follows: "~6.4 The "Protector" of each trust under this Will shall be RICHARD W. STEVENSON. If RICHARD W. STEVENSON is unable to serve or continue to serve as the Protector, McNEES WALLACE & NURICK LLC (or its successor) shall serve. ~ 6.4.1 The Protector may appoint one or more persons or entities to be successor Protector(s) to take office upon the death, resignation, or incapacity of the Protector or any person serving as Protector. Multiple Protectors shall act by majority. ~ 6.4.2 The Protector shall have the right to remove any Trustee of a trust under this Will other than a descendant of mine. The -2- , . . e - Protector shall also have the righl to.appoint an individual or corporation with fiduciary powers to replace the removed Trustee or whenever the office of Trustee of a trust becomes vacant or to serve as a Co-Trustee. 96.4.2 Any person serving as Protector may resign. 9 6.4.3 The Protector's authority hereunder is conferred in a fiduciary capacity and shall be so exercised, but the Protector shall not be liable for any action taken in good faith. 9 6.4.4 No discretionary distribution shall be made from any trust that would discharge or substitute for a legal obligation of any person serving as Protector even if such a distribution would otherwise be authorized under the terms of the trust. 9 6.4.5 The Protector may release the Protector's power to remove a particular Trustee and such release may be limited to the releasing Protector or made binding upon any successor Protector. 96.4.6 The Protector shall not, within the meaning of Code Sec. 672(c), appoint an individual or corporation that is related or subordinate (1) to the Protector or (2) to the Protector when the Protector is an Interested Trustee or would be an Interested Trustee if the Protector were serving as Trustee. If more than one person is serving as Protector, the preceding sentence shall prohibit the appointment of any Trustee that could not be appointed by each such person if serving alone as Protector. 9 6.4.7 An "Interested Trustee" means for any trust a Trustee who is (1) a transferor of property to the trust, including a - 3- .. ", e e person who'se 'qualified disclaimer resulted in property passing to the trust; or (2) a person who is or in the future fl)8Y be eligible to reCeive income or principal pursuant to the terms of the trust, unless the person's only interest is as a potential appointee under a non-fiduciary power of appointment the exercise of which will take effect only in the future. " 3. In all other respects, my said Will, subject to any earlier codicils, shall remain unchanged. IN WITNESS WHEREOF, I, LYDIA M. OYlER, herewith set my hand to this, a codicil to my last Will, typewritten on six (6) sheets of paper including the self-proving attestation clause and signatures of witnesses, this zz,J day of T ' 2006. ~ th. ((l).. 0 n. (SEAL) L YOIA . OYlER ~~ Witnessed: residingat 8 tJ.V~Sf. S~l~~ VA /1011 I . residingat~~ R. -4- .. ). . . I e e COMMONWEALTH OF PENNSYLVANIA COUNTY OF 00.. -~h:.", : ss: l YOIA M. OYLER (the testatrix), .~. D..o"\. n. "eA.\de.. anf\)t' .k& v.). g~~ t\..~n.. (the witnesses), whose names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testatrix signed and executed the instrument as a codicil to her last will in the presence of the witnesses and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the codicil as witness and that to the best of his knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. WITNESS: TESTATRIX: tr b . Jillv ~Y), LYD~ I (f)h Subscribed, sworn to and acknowledged before me by LYDIA M. OYLER, the testatrix, and subscribed and sworn to before me by~Q..r\ O. Yeo..\<..\e..... and ~,.k[& LJ. .5k V..... 5C '1 , the witnesses, this ~..'l..o. day of A..~.....\ ()~U) ~~ *h~rd W. Stevensonl 2006. -5- . , e . e COMMONWEALTH OF PENNSYLVANIA COUNTY OF t0a. "f1; n SS. On this, the ~ day of ~L41 , 2006, before me, a Notary Public in and for the above-named Commonw~the undersigned officer, personally appeared Richard W. Stevenson (10 #7120) known to me (or satisfactorily proven) to be a member of the bar of the highest court of said State and certified that he was personally present when L YOIA M. OYLER and each witness executed the foregoing, and that each person acknowledged that he or she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal Karen D. Rafferty, Notary Public City of HarrisbIJ!9. DauPhfn County My Commission EXpIres f:eb. 13,2010 -6- COMMONWEAL TH CF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0601 e RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT OYLER JOHN S 309 CHESTNUT RIDGE DRIVE MECHANICSBURG/ PA 17055 u_u___ fold ESTATE INFORMATION: SSN: 205-36-7764 FILE NUMBER: 2106-1096 DECEDENT NAME: OYLER LYDIA M DA TE OF PAYMENT: 02/23/2007 POSTMARK DATE: 02/22/2007 COUNTY: CUMBERLAND DA TE OF DEATH: 11/27/2006 REMARKS: CHECK# 5457 SEAL e ACN ASSESSMENT CONTROL NUMBER TOTAL AMOUNT PAID: INITIALS: CJ RECEIVED BY: TAXPAYER 101 REV-1162 EX{11-96) NO. CD 007836 AMOUNT -------- I $56/000.00 I I I I I I I I $56/000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS EXHIBIT B r t- -' FEB-19-2007 23:11 e PNCBANK e 412 768 3458 P.01 o PNCBAN< FebnJary 20,2007 Linda M. Eshelman P.O. Box 1166 100 Pine Street Harrisburg, PA 17108-1166 RE: Estate of Lydia M. Oyler, deceased SSN: 205-36-7164 DOD: 11/27/2006 Dear Ms. Eshelman: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Accounts Account #5000999259 Established 04/22/2004 10HN S OYLER JR CATHERlNE Q OYLER LYDIA M OYLER DOD balance: $9,407.19 + $1.45 accrued interest Interest Paid 1/1/2006-11/27/2006 - $57.75 Account #5003884799 Established 05120/2004 DAVID G OYLER LYDIA M OYLER DOD balance: $2,651.73 + $-18 accrued interest Interest Paid 1/1/2006 - 11/2712006 - $28.04 Account #5017100473 Established 09/12/1988 JOHN S OYLER LYDIA M OYLER DOD balance: $31,159.65 + $8.74 accrued interest Interest Paid 1/1/2006 -11/27/2006 - $181.04 The decedent maintained Credit Line Account (RCA #4003048110414450). For further information, please call 1-888-762-2265. Select option I, then option 3, and then 0 (zero). After pressing zero, please remain on the line to speak to a Loan Service Representative. (We do Bot have access to Loan information, you must contact the Loan Area at the above number for fur1her assistance). Page 10f2 .., }~ ~,J FEB-19-2007 23:11 e PNCBANK e 412 768 3458 Please note that this office only provides date of dcath balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not procesl any ftn_ad" transaetions or provide statements. Ifyou need assistance with any ofthesc items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. ~ {;PJt- Rachelle Wells 1-800-762-1775 P7-PFSC-04-P 500 first Ave. Pittsburgh PA 15219 Page 2 of2 Membe:r FDIC P.02 TOTAL P.02 AY/i McNees Wallace & Nurick LLC e e attorneys at law RICHARD W. STEVENSON DIRECT DIAL: (717) 237-5208 DIRECT FAX: (717) 260-1749 E-MAil ADDRESS:RSTEVENS@MWN.COM June 15, 2007 Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Department 280601 Harrisburg, PA 17128-0601 RE: ESTATE OF LYDIA M. OYLER Estate Administration Our File: 25379-0001 Dear Sir or Madam: Enclosed please find a completed and signed "Information Notice and Taxpayer Response" from each of Catherine Q. Oyler and John Oyler, Jr., relating to the above-captioned Estate (your file #21-06-1096). Thank you. Very truly yours, By R chard 1. Stevenson RWS/kdr Enclosures P.O. Box 1166 .100 PINE STREET" HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FAX: 717.237.5300. WWW.MWN.COM COLUMBUS, OH . STATE COLLEGE, PA. LANCASTER, PA. HAZLETON, PA. WASHINGTON, DC CO,,"ONWEAlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 1712B-0601 -* INFORMATION N4IkCE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 06 -1 096 07116370 04-11-2007 REV-lS'3 EX AFP (19-00) EST. OF LYDIA M OYLER S.S. NO. 205-36-7764 DATE OF DEATH 11-27-2006 COUNTY CUMBERLAND TYPE OF ACCOUNT D SAVINGS liJ CHECKING D TRUST D CERTIF. CATHERINE Q OYLER 128 PIN OAK DR NEW CUMBERLAND PA 17070 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the DepartMent with the info...ation listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this infor.ation is incorrect, please obtain written correction fro. the financial institution, attach a copy to this forM and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the COMMonwealth of Pennsylvania. Que!\tions .ay be ~n$~ered by calling (717) 187-8327. Account No. 5000999259 COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due PART ill Date 07-28-1998 Established To insure proper credit to your account, two (2) copies of this notice Must accOMPanY your paYMent to the Register of Wills. Make check payable to: "Register of Wills, Agent". 9,408.64 X 16.667 1,568.14 X .15 235.22 TAXPAYER RESPONSE NOTE: If tax paYMents are Made within three (3) Months of the decedent's date of death, you .ay deduct a 5% discount of the tax due. Any inheritance tax due will beCOMe delinquent nine (9) Months after the date of death. A. 0 The above inforMation and tax due is correct. 1. You May choose to reMit paYMent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you .ay check box "A" and return this notice to the Register of Wills and an official asseSSMent will be issued bY the PA Depart.ent of Revenue. [CHECK ] ONE BLOCK ONLY B. ~ The above asset has been Dr will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. c. r=J The above information is incorrect and/or debts and deductions were paid by you. You MUSt COMPlete PART ~ and/or PART ~ below. If you indicate a di~ferent tax rate, please state your relationship to decedent: PART [!] TAX 2 3 X 4 5 6 7 X 8 RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due PART [!] DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts I complete to the best of my knowledge and belief. CO""~EALTH OF PENNSYLVANIA DEPART"ENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 -* INFORMATION ~CE AND TAXPAYER RESPONSE FILE ACN DATE NO.21 06-1096 07116369 04-11-2007 REV-lS'! EX MP (09.00) EST. OF LYDIA M OYLER S.S. NO. 205-36-7764 DATE OF DEATH 11-27-2006 COUNTY CUMBERLANP TYPE OF ACCOUNT o SAVINGS !Xl CHECK I NG o TRUST o CERTIF. JOHN OYLER JR 128 PIN OAK DR NEW CUMBERLAND PA 17070 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has p...ovided the Oepa...t.ent with the info....ation listed below which has been used in calculating the potential tax due. Thei... ...eco...ds indicate that at the death of the above decedent, you we...e a joint owne.../beneficiary of this account. If you feel this info....ation is inco......ect. please obtain w...itten co......ection f...o. the financial institution, attach a copy to this fo.... and retu...n it to the above add...ess. This account is taxable in acco...dance with the Inhe...itance Tax Laws of the Co..onwealth of PennsYlvania. Quastions .ay be answe...ed by callin& {717} 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5000999259 Date 07-28-1998 Established To insure proper credit to your account, two (2) copies of this notice .ust acco.pany you... pay.ent to the Registe... of Wills. "aka check payable to: "Register of Wills, Agent". Account Balance Pe...cent Taxable Amount Subject to Tax Tax Rate Potential Tax Due 9,408.64 X 16.667 1,568.14 X .045 70.57 TAXPAYER RESPONSE NOTE: If tax pay..nts a.... .ade within th...ee (3) .onths of the deced.nt's date of death. you .ay deduct a 5X discount of the tax due. Any inhe...itance tax due will beco.e delinquent nine (9) .onths afte... the date of death. PART [!] A. r=J The above info....ation and tax due is co......ect. 1. You.ay choose to ...e.it pay..nt to the Registe... of Wills with two copies of this notice to obtain a discount or avoid interest, or you .ay check box "A" and return this notice to the Register of Wills and an official assessaent will be issued by the PA Depa...t.ent of Revenue. [CHECK ] ONE BLOCK ONLY B. ~The above ass.t has been 0... will be ...epo...ted and tax paid with the Pennsylvania Inhe...itance Tax ...etu...n ~to be filed by the decedent's ...ep....sentative. c. r=J The above infor.ation is incorrect and/or debts and deductions were paid by you. You .ust coaplete PART ~ andlo... PART ~ below. 8. Tax Due PART [!] DATE PAID PAYEE I 2 3 4 5 6 7 8 X If you indicate a diffe...ent tax ...ate, please state your relationship to decedent: PART [!] TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate OF TAX ON JOINT/TRUST ACCOUNTS X DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts I complete to the best of my knowledge and belief. have reported above are true, correct and (T r:J.) (,4 C; ()..1005 WORK ( , ) ~,~ awo3 TELEPHONE NUMBER HOME ~7- DATE TAXP - Form 712 (Rev. 8-94) Page 2 Living Insured (File With United States Gift ax Return, Form 709. May Be Filed With ed States Estate Tax Return, Form 706 or Form 706-NA, Where Decedent Owned Insurance on Life of Another) SECTION A-General Information 33 First name and middle initial of donor (or decedent) 34 Last name 35 Social Security number L dia MOler 36 Date of gift for which valuation data submitted................................................................................................... 11/27/2006 37 Date of decedent's death for which valuation data submitted...... ........... ......... .......... ................................... SECTION B-Polic Information 38 Name of insured John SOler 41 Name and address of insurance company 39 Sex M 40 Date of birth May 11,1950 The Northwestern Mutual Life Insurance Com an ,720 East Wisconsin Avenue, Milwaukee, Wisconsin 53202 42 Type of policy Term to Age 65 43 Policy number 44 Face amount. 45 Issue date With Extra Term Protection 9853776 $ 350,000 March 24, 1986 46 Gross premium 47 Frequency of payment $ 597.00 (Basic Premium) Quarterl 48 Assignee's name Ownership rights transferred by endorsement to Jobn S. Oyler, Jr. and David G. Olyer 50 If irrevocable designation of beneficiary made, name of 51 Sex 52 Date of birth, beneficiary if known 49 Date assigned 11/27/2006 53 Date designated 54 If other than simple designation, quote in full. (Attach additional sheets if necessary.) b Adjustment on account of dividends to credit of policy .................................................... $ c Total (add lines 56a and 56b) ............................................................................................................................. $ d Outstanding indebtedness against policy ............................................................................................................ $ e Net total value of policy (for gift or estate tax purposes) (subtract line 56d from line 56c)................................... $ The undersigned officer of the above-named insurance company hereby certifies that this statement sets forth true and correct information. 55 If policy is not paid up: a Interpolated reserve on date of death, assignment, or irrevocable designation of beneficiary.......................................................................... .......... ............................... $ 79,469.98 b Add proportion of gross premium paid beyond date of death, assignment, or irrevocable designation of beneficiary ............................................................................. $ 176.64 c Add adjustment on account of dividends to credit of policy............................................. $ 0.00 d Total (add lines a, b, and c) ................................................................................................................................ e Outstanding indebtedness against policy ............................................................................................................ f Net total value.................... .......... ............ ..................... .... .......... ............... ... ......... .... ............... .... ......... .... .... ..... 56 If policy is either paid up or a single premium: a Total cost, on date of death, assignment, or irrevocable designation of beneficiary, of a single-premium policy on life of insured at attained age, for original face amount plus any additional paid-up insurance (additional face amount $_~ $ (If a single-premium policy for the total face amount would not have been issued on the life of the insured as of the date specified, nevertheless, assume that such a policy could then have been purchased by the insured and state the cost thereof, using for such purpose the same formula and basis employed, on the date specified, by the company in calculating single premiums.) Signature .1tatatie 11~ Director, Title. Policyowner Services Date of Certification 2/8/07 'U.S. Government Printing Office: 1994 - 301-628/00246 Form 712 (Rev. 8-94) Page 2 Living Insured (File With United States Gift Tax Return, Form 709. May Be Filed With Unl ed States Estate Tax Return, Form 706 or Form 706-NA, Where Decedent Owned Insurance on life of Another) SECTION A-General Information 33 First name and middle initial of donor (or decedent) 34 Last name 35 Social Security number L dia MOler 36 Date of gift for which valuation data submitted................................................................................................... 11/27/2006 37 Date of decedent's death for which valuation data submitted....................................................................... SECTION B-Polic Information 38 Name ofll1sured John SOler 41 Name and address of insurance company 39 Sex M 40 Date of birth May 11, 1950 The Northwestern Mutual Life Insurance Com an ,720 East Wisconsin Avenue, Milwaukee, Wisconsin 53202 42 Type of policy 43 Policy number 44 Face amount. 45 Issue date Whole Life _ Adjustable 12145328 $ 500,000 May 11, 1992 46 Gross premium 47 Frequency of payment $ 4,844.99 (Basic Premium) Annual 48 Assignee's name Ownership'Yrights transferred by endorsement tll John S. Oyler, Jr. 'and David G. OIyer 50 If irrevocable designation of beneficiary made, name of 51 Sex 52 Date of birth, beneficiary if known 54 If other than simple designation, quote in full. (Attach additional sheets if necessary.) 55 If policy is not paid up: a Interpolated reserve on date of death, assignment, or irrevocable designation of beneficiary....................... .................... ......... ................. ...... ..... ................................... $ 88,486.71 b Add proportion of gross premium paid beyond date of death, assignment, or irrevocable designation of beneficiary ...,......................................................................... $ 2,189.73 c Add adjustment on account of dividends to credit of policy............................................. $ 0.00 d Total (add lines a, b, and c) ................................................................................................................................ e Outstanding indebtedness against policy ............................................................................................................ f Net total value. ................................... ......... ............... ......... .... ....... .......... ...................... ..... ...... .......................... 56 If policy is either paid up or a single premium: a Total cost, on date of death, assignment, or irrevocable designation of beneficiary, of a single-premium policy on life of insured at attained age, for original face amount plus a!'1Yr:'tslditional paid-up insurance(ad<;iitional face amou~t $~ $ (If a single-premium policy for the total face amount would not have been issued on the life of the insured as of the date specified, nevertheless, assume that such a policy could then have been purchased by the insured and state the cost thereof, using for such purpose the same formula and basis employed, on the date specified, by the company in calculating single premiums.) 49 Date assigned "lll27/20mr" 53 Date designated b Adjustment on account of dividends to credit of policy.................................................... $ c Total (add lines 56a and 56b) ............................................................................................................................. $ d Outstanding indebtedness against policy ............................................................................................................ $ e Net total value of policy (for gift or estate tax purposes) (subtract line 56d from line 56c)...............,................... $. The undersigned officer of the above-named insurance company hereby certifies that this statement sets forth true and correct information. Signature . ~ 11~ Director, TJtle . Policy owner Services Date of. Certification 2/8/07 'U.S. Government Printing Office: .1994 - 301 ",,28/00246 e " ~ e COPY. Revocable Trust Account Application ,And AgreeInent LETORT Section I: Appointment Of Trustee IIWe ("Settlor") appoint l.eTort Management 1St Trust Company ("Trustee") to hold, as Trustee, cer- tain property or interests which Settlor has turned over to Trustee, which property or interests are set forth on Schedule attached hereto and made a part hereof, together with such property as may from time to time be delivered by Settlor and accepted by Trustee to be subject to the terms of this Agreement. Said property and the earnings thereon and apprecia. tion therein shall constitute Settlor's Revocable Trust Account ("Account"). Section 2: Account Owner Information This account is alan: Ojoint Account o Individual Account Name 1 (first) (middle) (last) Social Security No. or Tax Identification No. Date of Birth Telephone Number Address ''".:r t'" "~-= \ ":; J -::::- -;;;:.~...-::: '-':" (:'k4'!;P'..'....~ ~- ~ .-:.;",,-:,~<~"^~~~'~ ~;:'~': 'r1,r;'~"'~"I(:;~'.1\'(OfJ:;;"'<;"'''''-i''~' ,",-:. .".~ ill~~,.L~~~;:;&t?;:'k,'>.v :;~;:-;;}...'~:~.e....h~~ City Sta te Zip {A317015:} Name 2 (first) (middle) (last) Social Security No. or Tax Identification No. Date of Birth Telephone Number Address City State Zip Settlor declares that Settlor is a (please select one): 0Natural person(s) OForeign corporation or partnership ODomestic corporation or partnership Section 3: Account Statements Trustee shall furnish to Settlor a statement of all transactions in the Account during the period of the statement ("Periodic Statements"). Statements shall be provided: o Monthly o Quarterly OSemi-Annually OAnnually The Trustee shall not be liable with respect to the accuracy of the Periodic Statements, except with respect to any such transaction to which Settlor shall object, within ninety (90) days after the furnishing of the Periodic Statement, in writing to the Trustee. e . , Unless Trustee receives written objection to the . Periodic Statement within ninety (90) days after the date shown on such Periodic Statement, the Periodic Statement shall be deemed approved. Approval of the Periodic Statement shall be final and binding on all persons who have an interest in the Account then or in the future. Section 4: Distributions During my lifetime, my trustee shall keep the principal invested and shall distribute the net income and the principal as follows: A. As much - even if all - of the net income and the principal as I may direct from time to time, shall be paid either to me or as I may specify; B. As much of the income and the principal of the Account as the Trustee, in its discretion, shall deem advisable for the comfort, care, support and maintenance of the individual Settlor or both Setdors of a joint account, or of any person dependent on either of them. C. Any remaining net income shall from time to time be accumulated and added to the principal. Section 5: Instructions Except as provided in Section 6- below, Trustee may rely on oral or written instructions received from the Setdor which Trustee believes were genuine and authorized. Section 6: Joint Revocable Trust Accounts In the event this is a joint account ("joint account"), it shall be treated as Joint tenancies with right of survivorship, or in the case of spouses, as tenancies by the entireties. In joint accounts Trustee shall collect the income and shall pay the net income to the Setdors as joint tenants with right of survivor- ship, or in the case of spouses, as tenants by the entireties, or as the Settlors (actingjoindy) may direct otherwise in writing. lA317015:1 e If this is a joint account, after the death of the first of the Setdors to die, payments may be made only to the survivor, or in accordance with the sur- vivor's written directions. A joint account may be terminated in whole or in pan in accordance with Section 12 hereof by the Setdors (acting jOindy) , or by the survivor of the Settlors, in ei~er case by written notice to the Trustee, whereupon the securities and other property . as to which said termination extends shall be deliv- ered to the Setdors as joint tenants with right of sur- vivorship, or in the case of spouses, as tenants by the entireties, or as the Settlors (actingjoindy) may direct otherwise in writing, or to the survivor, or in accordance with the survivor's written directions. Except where the Setdors are expressly required under this Section 6 to act joindy in writing, Trustee may rely on oral or written instructions received from either of the Setdors, which Trustee believes were genuine and authorized. The provisions of this Section 6 supersede any other provisions of this Agreement to the contrary if the Account is a joint account. Section 7: Trustee's Powers and Responsibilities In addition to the powers conferred by law, the Trustee shall have the following powers, to be exer- cised in its absolute discretion: A. To retain all assets received in kind as investments, without any duty of diversification, or to sell the same upon such terms as it shall deem advisable; B. To invest in all fonns of property, as author- ized under the Pennsylvania Prudent Investor Rule, including in one or more of the collective investment funds maintained by the Trustee or any affiliate, or such other assets as are acceptable to the Trustee; C. To hold shares in any registered investment company which may be advised by the Trustee and from which the Trustee or any affiliate may receive compensation as advisor; e D. To exchange or lease for any period of time any real or personal property and to give options for sales, exchanges and leases; E. To exercise all rights of security holders including the right to vote personally or by general or limited proxy. any shares of stock; F. To register any securities in the Trustee's name or in the name of a nominee; G. To pay, compromise, settle or release any claim or controversy without court approval; H To borrow money from any source, includ- ing the Trustee or any of its affiliates, and to pledge any real or personal property pursuant thereto; 1. To delegate discretionary powers; J. To make distribution in cash or in kind at current values, in undivided interests or non-pro rata shares, and without regard to income tax basis. K. To hold reasonable amounts of cash unin- vested in any bank or trust company, for such peri- ods as my trustee deems reasonable for the efficient administration of any trust hereunder. Notwithstanding the foregoing, the Settlor reserves the right to instruct the Trustee in writing to retain certain assets, including stock of the Trustee, in a custodial capacity without any liability for reviewing the investment suitability of such desig- nated assets and further reserves the right to vote the stock of the Trustee or its affiliate or successors. Section 8: Liability and Indemnification Trustee shall be liable only for its recklessness or willful misconduct Trustee shall not be liable for any incidental, consequential or punitive damages, regardless of their cause or whether Trustee was aware of the possibility of these damages. Trustee shall not be liable for acting upon any notice, instruction or other instrument believed by it to be [A317015:} e genuine and delivered by an authorized individual. Trustee shall not be liable for damages from any event beyond its control. Settlor shall indemnify, defend and hold Trustee and its officers, directors, employees, Trustees and representatives harmless from and against any suit, judgment, claim, demand, loss, liability, expense or interest (including legal fees and expenses) ("losses and Expenses") arising out of or in connection with this Agreement, excluding, however, those Losses and Expenses which are finally determined by a court of competent jurisdiction to have resulted directly from Trustee's recklessness or willful mis- conduct in the performance of its obligations as described by this Agreement. This indemnification shall survive the termination of this Agreement. Trustee shall have a first priority possessory security interest in and a right of set off against the assets in the Account to the extent of any amount owed by Settlor to Trustee under this Agreement This para- graph shall survive the termination of this Agreement. J ~ Section 9: Shareholder Communications In order to facilitate company/shareholder com- munications and for other similar purposes, Settlor OAuthorizes 0Does not authorize the Trustee to release Settlors name, address, and share position of assets held in this Account to the companies (or their representatives) in which Trustee is a shareholder. Section 10: Taxpayer Certification ~~~that Settlors COrrect taxpayer identification number (or that Settlor is waiting for a number to be issued), and that Settlor is not subject to backup withholding because: (a) Settlor is exempt from backup withhold- ing, or (b) Settlor has not been notified by the Internal Revenue Service ("IRS") that Settlor is sub- e , , ject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified Settlor that Settlor is no longer subject to backup withholding. Settlor certifies that if any Settlor is a natural person, each Settlor who is a nat- ural person is a U.S. person (which includes U.S. res- ident aliens) Section 11: Compensation Trustee's compensation for its services shall be in accordance with the Trustee's standard fee arrange- ment in effect from time to time during the period of the Trustee's services hereunder and may be charged to the Account. For any special or extraordinary services, Trustee shall be entitled to additional reasonable compensation. Trustee may proyideservices to certain invest- ment companies (mutual funds) as authorized by Section 7314.1 of the Probate. Estate and Fiduciaries Code, 20 Pa. C.SA. En14.1. and receives compen- sation known as 12b-1 fees or subtransfer agency fees from the investment companies for those servic- es. These fees are disclosed in each mutual fund prospectus and its annual statement. which are sepa- rately provided. Section 12: Amendment and Termination The Settlor expressly reserves the right at any time and from time to time to amend this Agreement by written notice delivered to the Trustee provided that the duties, powers, compensation or liability of the Trustee shall not be charged in a manner other than termination without its written consent. This Agreement may be terminated in whole or in pan by either Settlor or Trustee by giving 30 days' prior written notice to the other party. Within nine- ty (90) days of termination. Trustee shall deliver the assets subject to termination to Settlor or as Settlor directs otherwise in writing. Upon the death of an individual Settlor or the survivor of the Settlors of a joint account. this Agreement shall terminate and the Trustee shall deliver the assets as follows: {A317015:} e &(d/k DTo the personal representative of such deceased Settlor within ninety (90) days of the deceased Settlor's death. -p.TO the following person or persons: f!i!~?J:~#~r:i~!!i~~~?~~~~~r ~~~),:t:~f~?:f:~it~11~~fi~~~~~-*q~i~}{~ti 1'...4~~~:.o-<-l \i~,rtt-'1..,~~l.,,-:Y ;>..~~.~'" 1f~P,:~r.~ f.1;.~,.~;-.~::;;~:r.I~<.;;t I<;::.M~ During any period of time after termination in which Trustee continues to have custody of assets subject to termination, Trustee shall have no duties other than the safekeeping of such assets and deliv- ery of such assets upon Settlor's instruction. Trustee shall have the right to continue.to charge fees in the amount then currently charged to the Account for any post-termination period in which assets subject to termination remain in Trustee's custody and to debit such fees from the Account. Section 13: Trustees Trustee may execute any of its powers under this Agreement and perform the duties required of the Trustee by and through attorneys. sub-custodians. Trustees. affiliates or subsidiaries. The Trustee shall not be responsible for the performance or supervi- sion of or liable for the default or negligence of any such person selected by Trustee with reasonable care or of any broker or Trustee engaged in the purchase. sale or exchange of any asset. Section 14: Choice of Law The Agreement and the Account hereby created shall be construed and governed by the laws of Pennsylvania without regard to Its conflicts ofIaw provisions. o /-e;z . 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"<t"<t"<t"<t"<t"<t"<t"<t"<t"<t"<t 00000000000 0>0>0>0>0>0>0>0>0>0>0> "<t"<t"<t"<t"<t"<t"<t"<t"<t"<t"<t 0>0>0>0>0>0>0>0>0>0>0> o ~ o CO CO "<t N I/) ("") CO <D CO o I/) t- N I- 0::: o a.. en :2: ~ -l -l ~ CO Z W ...- 0> ...- o t- O> e e 00 1'--('1,1 C")M ..- 0 ..- M I I 00 C") 00 "<t"; ..- 0 ~Itt "<t O'l ..- M ffl ~ N CD I'-- ex:> 0> N 00 00 ~O 00 00 0_0 l()O ..-~ 00 00 ex:> cO NO 0>_00 "<ten ..- M l() C") ex:> CD ex:> o l() I'-: N l- e:: o a. CI) ~ ~ .J .J ~ ex:> Z W ..- 0> ..- o I'-- 0> . . GPNCUANK Au.gust 15,2007 Estate ofLydiaM. Oyler C/O Carol LeiphartJPNC Wealth Management Fax 717-730-2380 RE: payoff Acet # 40-03-048110414450 Dear Carol Leiphart.: In response to your request this letter is to provide the follo",ing infonnation on the above mentioned account. Account 40-03.048110414450 the date of death balance for 11/27/06 was $52,271.27. If you have any questions or need any other information please feel free to contact me at 1-800-878-0027 ~29083.EST, Monday through Friday. su:cer~, ~~~ Linda Diggins Senior Credit Counselor (412) 762-9083 Member of The PNCFln:anclal$~rvjces C3roup Cons;umar Loan Center 2730l.ibertyAVI'nue Piusbul1}h P~1"lt'lSyl'J.,nia 15222 80'd OZ:9l LOOZ 91 Eli" LOLL-Z9L-llll:xe.:l S3:J I Ml3S t:l3tlOSNOJ ;)11 AVfr McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 DIRECT FAX: (717) 260-1640 E-MAIL ADDRESS:LESHELMAN@MWN.COM August27,2007 VIA CERTIFIED MAIL RE: Estate of Lydia M. Oyler Cumberland County File No. 2006-01096 Our File: 25379-0001 CJ c.! ::;-..,. c-: (;') 1') c.) -0 t'0 , W Ul Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013-3387 Ladies and Gentlemen: Enclosed for filing for the above-referenced Estate are the following documents: o Pennsvlvania Inheritance Tax Return (two originals) - The return shows a balance due of $41.17 and a check is attached in payment thereof; o Inventory (two originals); o Copy of the Estate's United States Estate Tax Return (Form 706); and o Check for the $30 fee for filing the Inheritance Tax Return and Inventory. Please date-stamp the enclosed copies and return to us in the stamped envelope provided. Thank you. ;J, 74 ,UL Linda M. Eshelman Estate Paralegal ....::. LME/mha Enclosures cc: John S. Oyler P.O. Box 1166.100 PINE STREET. HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FAX: 717.237.5300. WWW.MWN.COM COLUMBUS, OH . STATE COLLEGE, PA. LANCASTER, PA. HAZLETON, PA. 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