HomeMy WebLinkAbout11-21-07
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15056041147
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes ~
PO BOX.280601 ~
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1 0 7
File Number
0492
Date of Birth
198229115
02232007
03041909
Decedent's Last Name
Suffix
Decedent's First Name
MI
EGOLF
HELEN
S
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
[!] 1. Original Return 0
o 4. Limited Estate 0
2. Supplemental Retum
o
o
3. Remainder Retum (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
4a. Future Interest Compromise
(date of death after 12-12-82)
00
o
6. Decedent Oied Testate
(Allach Copy of Will)
00
o
7 Decedent Maintained a Living Trust
. (Allach Copy of Trust)
8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received
10 Spousal Poverty Creditldate of death
. between 12-31-~1 and 1-1-95)
o
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
~ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
JAY R. WAGNER ESQUIRE 6104782109
Firm Name (If Applicable)
STEVENS &
LEE
REGISTER OF WILLS USE ONLY
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First line of address
111 NORTH
SIXTH
STREET
Second line of address
READING
State
PA
ZIP Code
19603-0679
C)O -0
DAr~L~b 3::
.'0 --I
P
City or Post Office
w
Correspondent's e-mail address:jrwa@stevenslee.com
Under penalties of pe~ury, I declare that I have examined this return, inclUding accompanying schedules and statements, and to the best of my knowledge and belief
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. '
s~u:e OF.P/ON RESPONSIBLE FOR FILING RETURN DATE
~ ~ .J:J;l ~~ Carolyn S. Miller / I - / .3 --d 7
ADDRESS '9'l
Green Spring Road, Newville, PA 17241
RE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
Jay R. Wagner Esquire
tf'-
111 North Sixth Street, Reading, PA 19603-0679
Side 1
L
15056041147
15056041147
-.J
~
--.J
15056042148
REV-1500 EX
Decedenl'sName: Helen S. Egolf
RECAPITULATION
1. Real Estate (Schedule A).......................................................................................... 1.
2. Stocks and Bonds (Schedule B)............................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D).......................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5.
6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............. 7.
8. Total Gross Assets (total Lines 1-7)....................................................................... 8.
9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10.
11. Total Deductions (total Lines 9 & 10)...................................................................... 11.
12. Net Value of Estate (Line 8 minus Line 11)............................................................. 12.
13. Charitable and Govemmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J)................................................. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2)X ~
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
0.00
15.
0.00
16.
0.00
17.
948,607.86
18.
19. Tax Due..................................................................................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
L
Side 2
15056042148
Decedent's Social Security Number
198229115
4,000.00
3,401.35
9,577.06
979,791.20
996,769.61
44,487.90
3,673.85
48,161.75
948,607.86
948,607.86
0.00
0.00
0.00
142,291.18
142,291.18
o
15056042148
--.J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-07 -0492
DECEDENT'S NAME
Helen S. Egolf
STREET ADDRESS
210 Big Spring Road
CITY I STATE riP
Newville PA 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
142,291.18
130,000.00
6,842.11
Total Credits (A + B + C)
(2)
136,842.11
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(5A)
(58)
5,449.07
5,449.07
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
No
o
o
[!]
[!]
o [!]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 [!]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?...................................................................................................................... 0 [!J
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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? ........... ......... .......... ........ ........................ ............ ......... .... .... ...........................
Yes
[!J
[!J
B
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. 99116 (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 zero
(0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 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 four and one-half (4.5) percent,
except as noted in 72 P.S. 99116 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 decedenfs siblings is twelve (12) percent [72 P.S. 99116 (a) (1.3)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1503 EX+ (6-98)
*'
COMMONWEALTH OF PENNSYlVANIA
NHERITANCETAXRETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
Egolf, Helen S.
FILE NUMBER
21-07 -0492
ESTATE OF
All property Jolntly-owned with right of survivorshIp must be dIsclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 8 - $500 Series HH U.S. Savings bonds dated March 4,000.00
1981
TOTAL (Also enter on Line 2, Recapitulation) 4,000.00
(If more space is needed. additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group. Inc.
Form PA-1500 Schedule B (Rev. 6-98)
Rev-1508 EX+ (6-98)
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Egolf, Helen S.
FILE NUMBER
21-07-0492
ESTATE OF
Indude the proceeds of litigation and the date the proceeds were received by the estate.
All properly JolnUy-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 Green Ridge Village - refund of nursing home expenses
VALUE AT DATE
OF DEATH
2,084.35
2 PA Dept. of Revenue - 2006 PA income tax refund
79.00
3 U.S. Treasury - 2006 federal income tax refund
1,238.00
TOTAL (Also enter on Line 5, Recapitulation)
3,401.35
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
Rev-1509 EX+ (6-98) .
COMMONWEALTH OF PENNSYlVAN~
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
Egolf, Helen S.
FILE NUMBER
21-07 -0492
ESTATE OF
If an asset was made Joint within one year of the decedenfs date of death, It must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A. Carolyn S. Miller
ADDRESS
1 West Main Street
Newville, PA 17241
RELATIONSHIP TO DECEDENT
Niece
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH
ITEM FOR JOINT MADE DECD'S VALUE OF
NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR rv ALUE OF ASSET INTEREST DECEDENrSINTEREST
JOiNTlY-HELD REAL ESTATE.
1 A 6/28/2002 Adams County National Bank certificate 14,437.85 50.000% 7,218.93
of deposit no. 160391 - balance at date of
death ($14,000.00) plus accrued interest
($437.85)
2 A 6/28/2002 Adams County National Bank checking 4,716.26 50.000% 2,358.13
account no. 2017205 - balance at date of
death ($4,715.21) plus accrued interest
($1.05)
TOTAL (Also enter on Line 6, Recapitulation) 9,517.06
(If more space is needed. additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule F (Rev. 6-98)
Rev-1510 EX+ (6-98)
*'
SCHEDULE G
INTI:R-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Egolf, Helen S.
FILE NUMBER
21-07 -0492
ESTATE OF
This schedule must be completed and filed W the answer to any of questions 1 through 4011 the reverse side of the REV-1500 COVER SHEET is yes.
ITEM .....,. ' ....,' IT DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE.
Helen S. Egolf Revocable Trust under Agreement
dated 7/8/2001 consisting of assets at decedent's
date of death:
1 Adams County National Bank certificate of 266,071.70 266,071.70
deposit no. 165265 - balance at date of death
($259,608.47) plus accrued interest ($6,463.23)
2 Adams County National Bank money market 5,971.37 5,971.37
account no. 1596136 - balance at date of death
($5,963.85) plus accrued interest ($7.52)
3 Citizens Bank checking account no. 6204258110 27,005.36 27,005.36
- balance at date of death ($26,998.40) plus
accrued interest ($6.96)
4 Citizens Bank money market account no. 226,808.00 226,808.00
6204258102 - balance at date of death
($226,686.90) plus accrued interest ($121.10)
5 Citizens Investment Services - uncashed check 202.91 202.91
at date of death
6 Citizens Investment Services account no. 439,078.33 439,078.33
L7C-208914 - valuation attached
7 M&T Bank certificate of deposit no. 10,036.16 10,036.16
31003911489936 - balance at date of death
($10,000.00) plus accrued interest ($36.16)
Total of Continuation Schedule ee attached page
TOTAL (Also enter on Line 7, Recapitulation) 979,791.20
(If more space is needed. additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group. Inc.
Form PA.1500 Schedule G (Rev. 6-98)
Rev.1510 EX+ (6.98)
.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
continued
COM'>1ONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Egolf, Helen S.
FILE NUMBER
21.(J7 -0492
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S TAXABLE
EXCLUSION
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE.
8 M&T Bank savings account no. 15004204100115 4,617.37 4,617.37
- balance at date of death ($4,616.80) plus
accrued interest ($0.57)
TOTAL (Also enter on Line 7, Recapitulation) 979,791.20
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule G (Rev. 6-98)
REV-1151 EX+ (12-99)
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Egolf, Helen S.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-07 -0492
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
6,053.00
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
B.
Carolyn S. Miller
Street Address 735 Green Spring Road
City Newville State
Year(s) Commission paid 2007
PA
Zip 17241
10,000.00
2.
Attorney's Fees
Stevens & Lee
28,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
87.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
See continuation schedule(s) attached
347.90
TOTAL (Also enter on line 9, Recapitulation)
44,487.90
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Egolf, Helen S.
FILE NUMBER
21-07 -0492
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Centre County Memorial Park - interment expense
1,375.00
2
Ewing Brothers Funeral Home, Inc. - funeral expenses
4,678.00
Subtotal
6,053.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H-A(Rev. 6-98)
Rev-1502 EX + (6-98)
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COM\.1ONWEALTH OF PENNSYlVANIA
INHERrrANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Egolf, Helen S.
FILE NUMBER
21-07 -0492
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Citizens Bank - check order fee
14.26
2
Cumberland County Law Journal - advertise executor's appointment
75.00
3
Stevens & Lee - computer user fee
150.00
4
The Sentinel - advertise appointment of executor
108.64
Subtotal
347.90
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H-B7 (Rev. 6-98)
Rev-1512 EJ(+ (6-98)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Egolf, Helen S.
FILE NUMBER
21-07 -0492
Include unrelmbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Continuing Care Rx - prescription expense
VALUE AT DATE
OF DEATH
184.53
2 Howard's Accounting - preparation of 2006 individual income tax returns
400.00
3 PHI - nursing home expenses
1,188.40
4 Pinker & Associates - medical expense
36.78
5 Stevens & Lee - lifetime services rendered
1,864.14
TOTAL (Also enter on Line 10, Recapitulation)
3,673.85
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule I (Rev. 6-98)
SCHEDULE ..
BENEFICIARIES
(Part I, Taxable Distributions)
ESTATE OF:
Helen S. Egolf 198-22-9115 02/23/2007
Item Name and Address of Person{s) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
1 Amelia Egolf Bull Niece 1/12th of residue 78,252.57
223 N. Morgan Avenue
Wheaton, IL 60187
2 Joanne S. Ginter Niece 1/12th of residue 78,252.57
119 Keats Place
Cherry Hill, NJ 08003
3 Carolyn S. Miller Niece Joint assets per 557,345.01
735 Green Spring Road Schedule F; 7/12th
Newville, PA 17241 of residue
4 Louise S. Mortensen Niece 1/12th of residue 78,252.57
P.O. Box 33
Newville, PA 17241
5 Ann Gellings Peterson Niece 1/12th of residue 78,252.57
N6185 W. Hazel Drive
Shawano, WI 54166
6 Ray S. Swartz Nephew 1/12th of residue 78,252.57
12 Parsonage Street
Newville, PA 17241
Total 948,607.86
1
WILL
I, HELEN S. EGOLF, of Holidaysburg, Blair County, Pennsylvania, declare
this to be my last will and revoke all wills and codicils that I have previously
executed.
1. Disposition of Tancible Personal Property. I give all tangible
personal property that I own at my death, and all proceeds of insurance that pertain
to my tangible personal property, to my niece CAROL YN S. MILLER, if she
survIves me.
2. Payment of Death Taxes. Except for any generation-skipping
transfer tax, all inheritance, estate and other death taxes that are payable as a result
of my death with respect to property passing under this Will, and any interest and
penalties with respect to those taxes, shall be paid from my residuary estate, at
such time or times as my Personal Representative shall select, without
apportionment or right of reimbursement.
3. Disposition of Residuary Estate. I give the residue of my
estate and appoint all property that I may appoint by Will to the trustees of the
HELEN S. EGOLF REVOCABLE TRUST that I established by Agreement earlier
today, for arlmini stration as provided in that Agreement and in any valid
amendments to and restatements of that Agreement.
4. Powers of Personal Representative: Tax Elections. In extension
and not in limitation of powers that are given to my Personal Representative by
law or other provisions of this Will, my Personal Representative shall have the
following powers, each of which may be exercised in my Personal Representative's
discretion and without order or approval of any court, but in all events only in a
fiduciary capacity and for the benefit and in the interest of the beneficiaries:
(a) To make divisions or distributions of property in kind, in
money or both, pro rata or non-pro rata, and to that end, to allocate specific
property, or an undivided interest or interests therein. All property that is
distributed in kind shall be valued as of the time of distribution or allocation.
(b) To employ and pay reasonable compensation to agents,
accountants and attorneys, and rely in good faith upon information or advice that
they provide.
1
SL1175391vl/02864.001
(c) To lease for any term, exchange or sell any assets, and
grant options to lease for any term, exchange or purchase any assets.
(d) To borrow money at any time from any source, including
any Personal Representative, secure any such loan by a pledge or mortgage of any
assets, renew any such loan and give additional security.
(e) To act as my Personal Representative without filing bond
or entering any other security in any jurisdiction or in any matter.
(f) Without liability for self-dealing, to retain, purchase as
an investment, sell, vote or refrain from voting securities that were issued by any
corporate fiduciary or by any corporate fiduciary's affiliates; exercise or refrain
from exercising any options, rights or privileges that are available to my Personal
Representative for the purchase of any such securities; invest principal or income
in any corporate fiduciary's common trust funds or mutual funds, or in the common
trust funds or mutual funds of any corporate fiduciary's affiliates; borrow money
from any affiliate of a corporate fiduciary; and delegate any part or all of any
corporate fiduciary's responsibilities to one or more of that fiduciary's affiliates.
(g) To allocate gains, losses and expenses between principal
and income in case of any reasonable doubt as to the applicable rule of law. In the
absence of an abuse of discretion, my Personal Representative's judgment in doing
so shall bind all persons who have interests in such property.
(h) To retain any property, regardless of any risk of non-
diversification.
(i) To invest principal and income without restriction to so-
called "legal investments" for fiduciaries. As examples that do not imply
limitations, my Personal Representative may invest in partnerships as a general or
limited partner or both, and in shares of mutual funds.
G) To exercise any option, right or privilege to subscribe for
or acquire stocks, bonds, notes, mortgages or other real or personal property,
regardless of any risk of non-diversification.
(k) To vote securities in person or by proxy.
2
SLl175391v1l02864.001
(1) To maintain, insure, protect, develop, subdivide,
otherwise improve, manage, lease, sublet, repossess, grant options for the purchase
of, partition, sell and convey any interest in real estate.
(m) To sell property at public or private sale, for cash or
credit; exchange or partition property; and grant options for sales or exchanges.
(n) To compromise claims.
(0) To disclaim any interest in property on my behalf,
without court authorization to do so.
5. Appointment and Definition of "Personal Representative". I
appoint my niece CAROL YN S. MlLLER executor of this Will. If CAROLYN
fails to qualify or ceases to act as executor, I appoint STEVEN J. ADAMS,
currently of 57 Park Road, Wyomissing Hills, Pennsylvania 19609, executor of
this Will.
The term "Personal Representative" means whatever person or
persons, legally qualified corporation, or both, may at the time of reference be
acting as my personal representative as a result of my appointment in this Will, or
any process that results in the appointment or removal of an alternate, additional or
successor personal representative.
3
SLl175391vl102864.001
6. Spendthrift Clause. No beneficial interest under this Will may
be assigned by the beneficiary or attached by the beneficiary's creditors until the
time of actual distribution to the beneficiary.
IN WITNESS WHEREOF, I have executed this Will this ~ t~\ day
of July, 2001.
Cl~. ~ .J? ~ ~ (SEAL)
Helen S. Egolf '
Signed, sealed, published and declared by the within named testatrix,
HELEN S. EGOLF, as and for the testatrix's last will, in the presence of us, who, at
testatrix's request and in testatrix's presence, and in the presence of each other,
have subscribed our names as witnesses thereto. --....
4
SLl175391vl/02864.001
COMMONWEALTH OF PENNSYLVANIA
COUNTYOr ~.~~~~?>
We,HE~ENS.EGOLF,~ ~ and
~~ ~ , the testatd. d witnesses, r ectively, whose
names are signed to the foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the testatrix signed and executed the
instrument as the testatrix's last will and that testatrix had signed willingly, and that
the testatrix executed it as the testatrix's 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 will as witness and that to the best of the witnesses'
knowledge, the testatrix was at that time eighteen (18) years of age or older, of
sound mind and under no constraint or undue influence.
~~~e ...
Witness. \
Witn \
Sworn to or affIrmed and subscribed to before me, STEVEN J. ADAMS, a
member of the Bar t Supreme Court ~pe~S~l~~~y ~LEN S. EGOLF,
~ ~<::; c5 an~, ,the
testatrix he w' esses, on ~tt' -iyofJUii, 20 . . -~
5
SLl175391vl102864.001
COMMONWEALTH OF PENNSYL VANIA:
ss.
COUNTY OF BERKS
On this the 01& 1ay of July, 2001, before me, a notary public, the
undersigned officer, personally appeared STEVEN J. ADAMS, known to me or
satisfactorily proven to be a member of the Bar of the Supreme Court of
Pennsylvania, and certified that he was personally present when the foregoing
acknowledgment and affidavit were signed by the testatrix and witnesses.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
FtC' ;:~
( Notary Public
NOTARIAL SEAL
JUDITH R. TIRDELl, Notary Public
City of Reading, Berks County
. I sion Ex ir J n. gg,~QP2
6
SLl 175391 vl102864.00 1
TRUST AGREEMENT
ESTABLISHING THE
HELEN S. EGOLF REVOCABLE TRUST
Intending to be legally bound hereby, I, HELEN S. EGOLF,
221 Newry Street, Holidaysburg, Pennsylvania 16648, am executing this
Agreement with Trustee this '6f l",; day of July, 2001, in order to create the trusts
that are described in this Agreement.
1. Background. For the purpose of funding the trusts that I am
creating in this Agreement, I might hereafter transfer certain assets to Trustee
(defined in subsequent provisions of this Agreement), and/or designate Trustee as
the beneficiary of proceeds that are payable at my death from certain insurance
policies, individual retirement accounts and/or employee benefit plans. I may add
to the trust estate at any time. With Trustee's consent, any other person may add to
the trust estate.
2. Administration During My Lifetime. The provisions of this
Paragraph 2. apply only if the trust is funded during my lifetime.
During my lifetime, Trustee shall distribute to me or for my benefit
such part or all of the net income and such part or all of the principal of the trust as
lor my attorney-in-fact may direct in writing that Trustee receives. In the event
that I become disabled, infirm or ill, Trustee may apply any income or principal of
the trust for my maintenance, support, medical care and welfare, without the
intervention of a guardian. For this purpose, Trustee may purchase and maintain
disability, hospitalization and/or other medical insurance for me. Trustee may but
need not pay any premiums, assessments or other charges with respect to any
policies of life insurance that are payable to Trustee at the death of the insured. At
the end of each taxable year, Trustee shall add to trust principal all undistributed
net income that Trustee has not reserved for later distribution.
3. Collection of Proceeds At My Death. At my death, Trustee
shall receive and collect all death benefits that are then payable to Trustee. Trustee
may exercise all rights, options and powers that are available with respect to those
benefits; execute all necessary receipts and releases to the payors; and compromise
and adjust all claims and disputes that arise with respect to those benefits. Trustee
shall not be required to initiate any legal proceedings for collection unless Trustee
1
SLl175411vl102864.001
is indemnified for, or there is sufficient trust principal that Trustee chooses to
apply toward, the fees and expenses of those proceedings. Trustee's receipt to the
payor shall be a full discharge, and the payor shall not be required to pursue or
enforce Trustee's application of benefits that are paid to Trustee.
4. Facilitation of Estate Settlement. After my death, Trustee may,
in Trustee's discretion, distribute trust assets to my duly appointed personal
representative to assist in the payment of my enforceable debts, the expenses of my
funeral and burial, the costs of administering my estate, and all taxes that are
payable as a result of my death with respect to property that passes under my Will,
if and to the extent that my probate estate would otherwise be insufficient or
illiquid.
5. Payment of Death Taxes. All inheritance, estate and other
death taxes, except generation-skipping transfer tax, that are payable as a result of
my death with respect to any trust or trusts that I am creating in this Agreement or
upon the interests under this Agreement of any of the beneficiaries and any interest
and penalties with respect to those taxes shall be paid from that part of the trust
estate which is includible in my taxable estate for federal estate tax purposes.
6. Disposition of Remaining Trust Estate. At my death Trustee
shall divide the balance of the trust estate (including net income that is accrued or
distributed at my death) into twelve (12) equal shares and distribute such shares as
follows:
(a) Seven (7) shares to my niece CAROLYN S. MILLER, if
she survives me, or if she does not survive me, then to her descendants who
survive me, per stirpes. Upon a complete default of beneficiaries of this share,
Trustee shall divide this share equally among the remaining shares under this
Paragraph 6., and distribute it as part of those shares.
(b) One (1) share to my niece JOANNE S. GINTER, if she
survives me, or if she does not survive me, to her descendants who survive me, per
stirpes. Upon a complete default of beneficiaries of this share, Trustee shall divide
this share equally among the remaining shares under this Paragraph 6., and
distribute it as part of those shares.
2
SLl 175411vl102864.001
(c) One (1) share to my niece LOmSE S. MORTENSEN, if
she survives me, or if she does not survive me, to her descendants who survive me,
per stirpes. Upon a complete default of beneficiaries of this share, Trustee shall
divide this share equally among the remaining shares under this Paragraph 6., and
distribute it as part of those shares.
(d) One (1) share to my nephew, RAY C. SCHWARTZ, if
he survives me, or if he does not survive me, to his descendants who survive me,
per stirpes. Upon a complete default to beneficiaries of this share, Trustee shall
divide this share equally among the remaining shares under this Paragraph 6., and
distribute it as part of those shares.
(e) One (1) share to my niece ANNE. GELLINGS, if she
survives me, or if she does not survive me, to her descendants who survive me, per
stirpes. Upon a complete default of beneficiaries of this share, Trustee shall divide
this share equally among the remaining shares under this Paragraph 6., and
distribute it as part of those shares.
(t) One (1) share to my niece AMELIA E. ADAMS, if she
survives me, or if she does not survive me, to her descendants who survive me, per
stirpes. Upon a complete default of beneficiaries of this share, Trustee shall divide
this share equally among the remaining shares under this Paragraph 6., and
distribute it as part of those shares.
7. Transfers to Minors Act. If any cash or other property would
otherwise be distributable to a beneficiary who has not reached the age for terminal
distribution under the Pennsylvania Uniform Transfers to Minors Act by the time
that I have specified for distribution in this Agreement, Trustee shall select and
appoint, and make distribution of such cash or other property to, a legally qualified
custodian, for administration on the beneficiary's behalf pursuant to the terms of
that Act and any amendments to that Act. If otherwise legally qualified, any
Trustee may act as custodian.
8. Protective Provisions. If Trustee decides that physical or
mental disability, infirmity or illness would prevent a beneficiary from properly
using any principal or income that Trustee must otherwise or may, in an exercise of
discretion, distribute to the beneficiary pursuant to another provision of this
3
SLl 175411vl102864.001
Agreement, Trustee shall pay that amount to the beneficiary, to the beneficiary's
court-appointed guardian, or directly for the beneficiary's benefit.
No beneficial interest under this Agreement may be assigned by the
beneficiary or attached by the beneficiary's creditors until the time of actual
distribution to the beneficiary.
9. Trustee's Powers. In extension and not in limitation of powers
that are given to Trustee by law or other provisions of this Agreement, Trustee
shall have the following powers, each of which may be exercised in Trustee's
discretion and without order or approval of any court, but in all events only in a
fiduciary capacity and for the benefit and in the interest of the beneficiaries:
(a) Except as required by Paragraph 9.(b) of this Agreement,
to make divisions or distributions of property in kind, in money or both, pro rata or
non-pro rata, and to that end, to allocate specific property, or an undivided interest
or interests therein. All property that is distributed in kind shall be valued as of the
time of distribution or allocation.
(b) Without court approval, to (i) divide any trust that I have
created in this Agreement into two or more separate trusts, (ii) administer any
addition to any such trust as a separate trust on identical terms, and (iii) combine
trusts that I have created in this Agreement, or combine any such trust with any
trust or trusts that any person shall have created elsewhere, if the trusts to be
combined have substantially similar provisions and at least one Trustee in common
at the time of the combination, and the administration of the combined trusts would
be more economical than separate administration.
I specifically authorize Trustee to divide property in any trust
that has an inclusion ratio, as defmed in Section 2642(a)(1) of the Internal Revenue
Code of 1986, as amended, or the corresponding provision of any subsequent
federal tax law, of neither one nor zero, into two separate trusts, one of which has
an inclusion ratio of one and the other of which has an inclusion ratio of zero. In
that event, the two new trusts shall be funded with a fractional share of each and
every substantial interest or right that had been held by the trust from which those
trusts were derived.
4
SLl175411vl102864.001
(c) To employ and pay reasonable compensation to agents,
accountants and attorneys, and rely in good faith upon information or advice that
they provide.
(d) To lease for any term, exchange or sell any assets, and
grant options to lease for any term, exchange or purchase any assets.
(e) To borrow money at any time from any source, including
any Trustee, secure any such loan by a pledge or mortgage of any assets, renew
any such loan and give additional security.
(f) Without liability for self-dealing, to retain, purchase as
an investment, sell, vote or refrain from voting securities that were issued by any
corporate fiduciary or by any corporate fiduciary's affiliates; exercise or refrain
from exercising any options, rights or privileges that are available to Trustee for
the purchase of any such securities; invest principal or income in any corporate
fiduciary's common trust funds or mutual funds, or in the common trust funds or
mutual funds of any corporate fiduciary's affiliates; borrow money from any
affiliate of a corporate fiduciary; and delegate any part or all of any corporate
fiduciary's responsibilities to one or more of that fiduciary's affiliates.
(g) To allocate gains, losses and expenses between principal
and income in case of any reasonable doubt as to the applicable rule of law. In the
absence of an abuse of discretion, Trustee's judgment in doing so shall bind all
persons who have interests in such property.
(h) To retain any property, and invest trust principal,
consistent with the Pennsylvania prudent investor rule.
(i) To exercise any option, right or privilege to subscribe for
or acquire stocks, bonds, notes, mortgages or other real or personal property,
regardless of any risk of non-diversification.
G) To vote securities in person or by proxy.
(k) To maintain, insure, protect, develop, subdivide,
otherwise improve, manage, lease, sublet, repossess, grant options for the purchase
of, partition, sell and convey any interest in real estate.
5
SLl175411vl/02864.001
(1) To sell property at public or private sale, for cash or
credit; exchange or partition property; and grant options for sales or exchanges.
(m) To compromise claims.
(n) To engage, compensate at a reasonable rate frOln the trust
estate, and terminate the services of one or more custodians of trust assets.-
10. Trustee Provisions.
(a) I appoint my niece CAROLYN S. MILLER as Trustee
under this Agreement. If CAROLYN fails to qualify or ceases to act as Trustee at
any time when the preceding sentence entitles her to act as Trustee, I appoint
STEVEN J. ADAMS, currently of 57 Park Road, Wyomissing Hills, Pennsylvania
19609, as CAROLYN'S substitute or successor as Trustee. In the event of a
complete default of trustees under the preceding provisions of this Agreement, I
appoint MELLON BANK, N.A. as Trustee.
(b) Any Trustee who is a natural person (an "individual
Trustee") shall be deemed to be legally unqualified to act as a Trustee in the event
that a court having jurisdiction to do so determines that Trustee to be incapacitated
and unable to act as a Trustee, or in the event that Trustee's primary physician
certifies in writing that the Trustee is incapable of acting as a Trustee.
(c) At any time and any number of times, the individual
Trustees of any trust or trusts, by consensus, or the individual Trustee of any trust
or trusts of which there is only one individual Trustee, in an acknowledged
instrument may:
(i) appoint a legally qualified corporation as an
additional Trustee of the trust or trusts;
(ii) remove the corporate Trustee, if any, of the trust or
trusts for or without cause and without court review or court approval, and either
replace the outgoing corporate Trustee with another legally qualified corporation,
or elect not to replace it; and/or
(iii) delegate, or cause Trustee to delegate, any or all
investment powers that would otherwise be vested in the Trustee of the trust or
6
SLI 175411vIl02864.001
trusts to an investment manager, thereafter revoke any such delegation for or
without cause, and charge the. manager's fees and expenses to the trust or trusts for
which the manager's services were obtained. No individual Trustee shall be liable
for the consequences of having relied upon the investment advice of any such
manager whom it was reasonable for the individual Trustee to retain. No corporate
Trustee shall be liable for the consequences of having relied upon the investment
advice of any such manager whom the individual Trustee has retained pursuant to
this provision.
(d) No otherwise qualified corporate fiduciary and no
investment manager shall be eligible for an appointment as a Trustee or as an
investment manager, respectively, pursuant to the provisions of this Paragraph 10.
unless it had direct investment responsibility for assets that were worth a total of at
least $100 million immediately before the appointment.
(e) Any individual Trustee may delegate to any other Trustee
any or all of the powers that are exercisable by the delegating Trustee. Each
delegated action shall be as effective as if the delegating Trustee had joined in the
action. Any such delegation shall be written, and the instrument shall describe the
powers that are delegated, the circumstances under which the delegate may
exercise those powers, and the time period during which the delegation shall be
effective. No such delegation may be irrevocable or for an indefinite period of
time.
(f) Any individual Trustee may resign at any time when
there is another Trustee or a successor Trustee by giving reasonable written notice
to every co-Trustee or, if there is no co-Trustee, to the successor Trustee. Any
Trustee may file and seek judicial confIrmation of an account. The expense of
doing so shall be deemed to be a reasonable expense of trust administration, and
shall be paid from the principal of the trust for which the account was filed.
However, the written approval of an account by the beneficiaries shall be a full
discharge of the Trustee. For this purpose, the natural guardian or legal
representative of any beneficiary who is a minor or otherwise legally incapacitated,
acting in a fiduciary capacity solely on behalf of the beneficiary, may approve an
account on the beneficiary's behalf.
(g) The terms "Trustee" and "Trustees" mean whatever
person or persons, legally qualified corporation, or both, may at the time of
7
SLlI75411vl/02864.001
reference be acting as a Trustee under this Agreement as a result of my
appointment of the initial Trustee in this Agreement, a change in or addition of
Trustees pursuant to the provisions of this Agreement, or any other process that
results in the appointment or removal of an alternate, additional or successor
Trustee.
(h) Every individual Trustee shall be compensated at a
reasonable hourly rate for such person's services as Trustee. The standard then-
prevailing hourly rate applied in the practice of any individual Trustee who is
involved in a professional practice shall be deemed one measure, but not the
exclusive measure, of what is reasonable for the purpose of this subparagraph.
Each individual Trustee shall be reimbursed for reasonable out-of-pocket expenses
that the Trustee incurs.
The corporate Trustee, if any, shall be compensated as set forth
in its published or otherwise generally applicable fee schedule that is in effect
when services are rendered, unless the corporate Trustee agreed in writing to a
different measure of compensation at the time when it was appointed a Trustee
pursuant to the provisions of this Agreement or otherwise.
(i) No Trustee shall be required to file bond or to enter any
other security in any jurisdiction or in any matter.
11. Reservation of Rights. With respect to each policy of insurance
on my life that is payable to Trustee at my death or that is otherwise within
Trustee's possession or control, I reserve the rights, without the consent of Trustee
or any beneficiary under this Agreement, to change beneficiaries, borrow on the
security of the policy, receive all sums that are payable to the insured, and exercise
all other options, elections, rights and privileges that I have under the terms of the
policy. Trustee agrees to execute all instruments that may be necessary to facilitate
my exercise of such rights.
I reserve the rights to revoke or amend this Agreement and the trusts
that I am creating in it in whole or in part at any time by written instrument that
Trustee receives.
12. Situs of Trusts. Governing Law and Miscellaneous. The situs
of each trust that I am creating in this Agreement shall be the county and state
8
SLl 17541lvI/02864.001
wherein I maintain my domicile at the time, and after my death, the county and
state wherein the domiciliary administration of my estate occurs or would lawfully
occur. On the date of this Agreement, the situs is Blair County, Pennsylvania,
where I am domiciled.
The substantive laws of Pennsylvania shall govern the construction,
performance and effect of this Agreement with respect to each trust.
All terms that are used in this Agreement and related pronouns shall
be construed as masculine, feminine or neuter and in the singular or plural as the
sense reqUITes.
Each caption in this Agreement is for convenience, and not
substantive.
IN WITNESS WHEREOF, we have executed this Agreement as
Grantor and Trustee on and as of the date that is set forth in the first paragraph of
this Agreement.
...--..--------.
-....- ~
(/~;
r'
WItness
/",..-r.....
w~ g ~ (SEAL)
Helen S. Egolf, As Grantor
Witness ~. )
~/ ~..;///~~
// . ~~L---
~ss
tSz~J 1J4~
Carolyn S. Miller, As Trustee
(SEAL)
Witness
9
SLl 175411 v J102864.00 1
C0Jv1l\10NWEAL TH OF PENNSYL VANIA
COUNTY OF d'~ r ~
,I
On this .3~ 13ay of July, 2001, before me, a notary public, the
undersigned officer, personally appeared STEVEN J. ADAMS, known to me (or
satisfactorily proven) to be a member of the bar of the highest court of the
Commonwealth of Pennsylvania, and a subscribing witness to the within
instrument, who certified that he was personally present when HELEN S. EGOLF,
whose signature is subscribed to the within instrument, executed the same, and that
the said HELEN S. EGOLF acknowledged that she executed the same for the
purposes therein contained.
: ss.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
{.. f\' I ~ ~ -0 - If /
~LU---C'~_, .{ ~ ;; J-<< C---L{
( N~tary PublIc J
\,,-~
NOTARIAL SEAL
JUDITH R. TIRDElL;Notary Public
City of Reading, Berks County
- MY:-<:::9I.J:lD1i,;,>sion .ffi;cnj(es J~n. 2~ 2002
10
SLl17541lv1/02864.001
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF 6C'rKS:
r
On thisJ~ ~ay of July, 2001, before me, a notary public, the
undersigned officer, personally appeared STEVEN J. ADAMS, known to me (or
satisfactorily proven) to be a member of the bar of the highest court of the
Commonwealth of Pennsylvania, and a subscribing witness to the within
instrument, who certified that he was personally present when CAROLYN S.
MILLER, whose signature is subscribed to the within instrument, executed the
same, and that the said CAROLYN S. MILLER acknowledged that she executed
the same for the purposes therein contained.
: ss.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~~
~ lr. _.~~_ A ~~'- Ot 'I
,~:, ; ~ I .t I
>.r;~4j I( ~ ,jL;-, /Ll-f
(jtaIy Public
NOTARIAL SEAL
JUDITH R. TIRDEll. Notary Public
City of Reading, Berks County
M Com.missi.QJ:l.l;lSD~J~02 .
11
SLl 175411vl/02864.001
4 ) 202.944 ANADARKO PETE CORP (032511107 ; APC)
COM
New York Stock Exchange
02/23/2007 41. 34000 40.65000 H/L
40.995000
5) 332.441 BANK OF AMERICA CORPORATION (060505104; BAC)
COM
New York Stock Exchange
02/23/2007 53.74000 52.78000 H/L
53.260000
6) 72.294 BOEING CO (097023105; BA)
COM
New York Stock Exchange
02/23/2007 90.85000 90.00000 H/L
90.425000
Estate Valuation
Date of Death: 02/23/2007
Valuation Date: 02/23/2007
Processing Date: 07/03/2007
Shares
or Par
Security
Description
High/Ask
1)
67.792 ABBOTT LABS (002824100; ABT)
. COM
New York Stock Exchange
02/23/2007
53.77000
2)
50 AGILENT TECHNOLOGIES INC (00846U101; Al
COM
New York Stock Exchange
02/23/2007 33.41000
3)
31.071 AIR PRODS & CHEMS INC (009158106; APD)
COM
New York Stock Exchange
02/23/2007 78.00000
7)
Div: 0.35 Ex: 02/07/2007 Rec: 02/09/2007 Pay: 03/02/2007
Div: 0.35 Ex: 02/07/2007 Rec: 02/09/2007 Pay: 03/02/2007
118.824 BRISTOL MYERS SQUIBB CO (110122108; BMY)
COM
New York Stock Exchange
02/23/2007 27.15000
8)
145.67 CATERPILLAR INC DEL (149123101; CAT)
COM
New York Stock Exchange
02/23/2007
67 . 66000
9)
165.684 CHEVRON CORP NEW (166764100; CVX)
COM
New York stock Exchange
02/23/2007
71. 28000
Low/Bid
53.20000 H/L
32.85000 H/L
77.17000 H/L
26.94000 H/L
67.07000 H/L
70.57000 H/L
10)
Div: 0.52 Ex: 02/14/2007 Rec: 02/16/2007 Pay: 03/12/2007
145.048 CHUBB CORP (171232101; CB)
COM
New York Stock Exchange
02/23/2007
53.16000
11)
105.292 CITIGROUP INC (172967101; C)
COM
New York Stock Exchange
02/23/2007
54.03000
Page 1
52.70000 H/L
53.15000 H/L
Estate of: HELEN EGOLF ESTATE
Report Type: Date of Death
Number of Securities: 52
File 10: EGOLF
Mean and/or Div and Int Security
Adjustments Accruals Value
53.485000
3,625.86
33.130000
1,656.50
77.585000
2,410.64
8,319.69
17,705.81
6,537.18
25.30
27.045000
3,213.60
67.365000
9,813.06
70.925000
11,751.14
86.16
52.930000
7,677.39
53.590000
5,642.60
This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4)
Date of Death: 02/23/2007
Valuation Date: 02/23/2007
Processing Date: 07/03/2007
Estate of: HELEN EGOLF ESTATE
Report Type: Date of Death
Number of Securities: 52
File ID: EGOLF
Shares
or Par
Security
Description
High/Ask
Low/Bid
Mean and/or Div and Int Security
Adjustments Accruals Value
12)
283.754 CVS CAREMARK CORPORATION (126650100; CVS)
COM
New York Stock Exchange
02/23/2007 32.67000
32.27000 H/L
32.470000
9,213.49
13)
165 DOLLAR TREE STORES INC (256747106; DLTR)
COM
The NASDAQ Stock Market LLC
02/23/2007 34.36000
33.82100 H/L
34.090500
5,624.93
14)
121.855 DUKE ENERGY CORP NEW (264399106; DUK)
COM
New York Stock Exchange
02/23/2007
20.05000
19.77000 H/L
19.910000
2,426.13
Div: 0.21 Ex: 02/14/2007 Rec: 02/16/2007 Pay: 03/15/2007
25.59
15) 149.681 EL PASO CORP (28336L109; EP)
COM
New York Stock Exchange
02/23/2007 15.18000 14.80000 H/L
14 . 990000 2,243.72
16) 99.816 ELECTRONIC DATA SYS NEW (285661104; EDS)
COM
New York Stock Exchange
02/23/2007 29.03000 28.76000 H/L
28.895000 2,884.18
Div: 0.05 Ex: 02/15/2007 Rec: 02/20/2007 Pay: 03/09/2007 4.99
17) 7 EMBARQ CORP (29078E105; EQ)
COM
New York Stock Exchange
02/23/2007 57.15000 56.38000 H/L
56.765000 397 . 36
18) 47.175 FEDERAL NATL MTG ASSN (313586109; FNM)
COM
New York Stock Exchange
02/23/2007 59.97000 58.48000 H/L
59.225000 2,793.94
Div: 0.4 Ex: 01/29/2007 Rec: 01/31/2007 Pay: 02/26/2007 18.87
19) 61.104 GANNETT INC (364730101; Gel)
COM
New York Stock Exchange
02/23/2007 63.29000 62.56000 H/L
62. 925000 3,844.97
20) 61. 005 GOLDMAN SACHS GROUP INC (38141G104; GS)
COM
New York Stock Exchange
02/23/2007 219.80000 215.55000 H/L
217.675000 13,279.26
21) 320.417 HEWLETT PACKARD CO (428236103; HPQ)
COM
New York Stock Exchange
02/23/2007 41. 08000 40.59000 H/L
40.835000 13,084.23
22) 6 HOSPlRA INC (441060100; HSP)
COM
New York Stock Exchange
02/23/2007 37.59000 37.13000 H/L
37.360000 224.16
Page 2
This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4)
Date of Death: 02/23/2007
Valuation Date: 02/23/2007
Processing Date: 07/03/2007
Shares
or Par
Security
Description
High/Ask
Low/Bid
34.50000 H/L
24)
Div: 0.3425 Ex: 02/16/2007 Rec: 02/21/2007 Pay: 03/15/2007
155 INTERPUBLIC GROUP COS INC (460690100; IPG)
COM
New York Stock Exchange
02/23/2007 13.22000
Estate of: HELEN EGOLF ESTATE
Report Type: Date of Death
Number of Securities: 52
File ID: EGOLF
Mean and/or Div and Int Security
Adjustments Accruals Value
34.870000
104.61
23)
3 IDEARC INC (451663108; IAR)
COM
New York Stock Exchange
02/23/2007
35.24000
12.76000 H/L
36.95000 H/L
26)
Div: 0.25 Ex: 02/14/2007 Rec: 02/16/2007 Pay: 03/15/2007
155.807 JP MORGAN CHASE & CO (46625H100; JPM)
COM
New York stock Exchange
02/23/2007
1. 03
12.990000
2,013.45
25)
135.861 INTL PAPER CO (460146103; IP)
COM
New York Stock Exchange
02/23/2007
37.27000
50.72000 H/L
69.18000 H/L
42.80000 H/L
65.07000 H/L
28.89000 H/L
37.51000 H/L
40.06000 H/L
33)
Div: 0.13 Ex: 02/14/2007 Rec: 02/16/2007 Pay: 03/02/2007
87.477 PALL CORP (696429307; PLL)
COM
New York Stock Exchange
02/23/2007
37.110000
5,041. 80
51. 75000
27)
83.121 KIMBERLY CLARK CORP (494368103; KMB)
COM
New York Stock Exchange
02/23/2007
70.14000
35.46000 H/L
33.97
51.235000
7,962.77
26)
67.693 MERCK & CO INC (569331107; MRK)
COM
New York Stock Exchange
02/23/2007
43.22000
69.660000
5,790.21
29)
125.642 METLIFE INC (59156R106; MET)
COM
New York Stock Exchange
02/23/2007
65.96000
43.010000
2,920.06
30)
172.129 MICROSOFT CORP (594916104; MSFT)
COM
The NASDAQ Stock Market LLC
02/23/2007
29.26000
65.525000
8,245.60
31)
Div: 0.1 Ex: 02/13/2007 Rec: 02/15/2007 Pay: 03/06/2007
2 NEENAH PAPER INC (640079109; NP)
COM
New York Stock Exchange
02/23/2007
29.065000
5,006.37
36.10000
32)
Div: 0.1 Ex: 02/07/2007 Rec: 02/09/2007 Pay: 03/02/2007
66.444 OSI RESTAURANT PARTNERS INC (669699102; OSI)
COM
New York Stock Exchange
02/23/2007 40.70000
17.21
37.605000
75.61
35.95000
Page 3
0.20
40.360000
2,663.01
6.64
35.715000
3,124.24
This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (618) 313-6300 or www.evpsys.com. (Revision 7.0.4)
Date of Death: 02/23/2007
Valuation Date: 02/23/2007
Processing Date: 07/03/2007
34)
Shares
or Par
Security
Description
High/Ask
64.93000
65.75000
61.45000
25.50000
19.35000
26.57000
24.00000
41)
75.286 VERIZON COMMUNICATIONS (92343V104; VZ)
COM
New York Stock Exchange
02/23/2007 38.52000
Low/Bid
64.46000 H/L
64.58000 H/L
36)
Div: 0.175 Ex: 02/16/2007 Rec: 02/21/2007 Pay: 04/06/2007
120.951 SEMPRA ENERGY (816851109; SRE)
COM
New York Stock Exchange
02/23/2007
Estate of: HELEN EGOLF ESTATE
Report Type: Date of Death
Number of Securities: 52
File 10: EGOLF
Mean and/or Div and Int Security
Adjustments Accruals Value
60.51000 H/L
25.16050 H/L
38)
Div: 0.22 Ex: 02/14/2007 Rec: 02/16/2007 Pay: 03/15/2007
157.551 SPRINT NEXTEL CORP (852061100; S)
COM FaN
New York Stock Exchange
02/23/2007
19.04000 H/L
26.37000 H/L
23.01000 H/L
37.90000 H/L
120.21000 118.80000 H/L
43)
Div: 0.46 Ex: 02/21/2007 Rec: 02/23/2007 Pay: 03/09/2007
137.401 WACHOVIA CORP NEW (929903102; WB)
COM
New York Stock Exchange
02/23/2007
44)
83.352 WYETH (983024100; WYE)
COM
New York Stock Exchange
02/23/2007
57.43000 H/L
Div: 0.26 Ex: 02/09/2007 Rec: 02/13/2007 Pay: 03/01/2007
50.03000 H/L
64.695000
7,486.76
115.724 PROCTER & GAMBLE CO (742718109; PG)
COM
New York Stock Exchange
02/23/2007
35)
170 SCHLUMBERGER LTD (806857108; SLB)
COM
New York Stock Exchange
02/23/2007
58.77000
50.95000
Page 4
65.165000
11,078.05
37)
60 SPECTRA ENERGY CORP (847560109; SE)
COM
New York Stock Exchange
02/23/2007
29.75
60. 980000
7,375.59
39)
219.321 UNILEVER N V (904784709; UN)
N Y SHS NEW
New York Stock Exchange
02/23/2007
25.330250
1,519.82
40)
6 VERIGY LTD (Y93691106; VRGY)
SHS
The NASDAQ Stock Market LLC
02/23/2007
13.20
19.195000
3,024.19
42)
26.084 VULCAN MATLS CO (929160109; VMC)
COM
New York Stock Exchange
02/23/2007
26.470000
5,805.43
23.505000
141. 03
38.210000
2,876.68
119.505000
3,117.17
12.00
58.100000
7,983.00
50.490000
4,208.44
21.67
This report was produced with EstateVa1, a product of Estate Valuations & Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4)
Date of Death: 02/23/2007
Valuation Date: 02/23/2007
Processing Date: 07/03/2007
Shares
or Par
Security
Description
High/Ask
Low/Bid
45)
51.262 3M CO (88579Y101; MMM)
COM
New York Stock Exchange
02/23/2007
76.57000
75.95000 H/L
46)
Div: 0.48 Ex: 02/21/2007 Rec: 02/23/2007 Pay: 03/12/2007
14000 FNMl\ PASS-THRU INT 15 YEAR (31387CQT1)
Financial Times Interactive Data
Mat: 09/01/2016 6.000% Fact: 0.06587131
02/23/2001
101.55133 AlB
Int: 02/01/2001 to 02/23/2007
Int: 01/2007, payable 02/25/2001
prin: 01/2007, payable 02/25/2007
12000 FNMl\ PASS-THRU LNG 30 YEAR (31371J1A6)
Financial Times Interactive Data
Mat: 07/01/2031 6.500% Fact: 0.06526195
02/23/2007
Int: 02/01/2001 to 02/23/2001
Int: 01/2001, payable 02/25/2001
prin: 01/2001, payable 02/25/2007
5000 ASSOCIATES CORP NORTH lIMER (046003JT7)
Financial Times Interactive Data
DTD: 10/30/1998 Mat: 11/01/2008 6.25%
02/23/2007
Int: 11/01/2006 to 02/23/2001
49) 5000 INTERNATIONAL BUSINESS MACHS (459200AT8)
New York Bond Exchange
DTD: 02/01/1999 Mat: 02/01/2009 5.315%
02/22/2007 100.50000 100.50000 H/L
02/26/2007 100.81500 100.25000 A/B
47)
102.41332 AlB
48)
101. 5 9375 AlB
Int: 02/01/2001 to 02/23/2001
50)
100000 FEDERAL HOME LN MTG CORP (3133F03D9)
Financial Times Interactive Data
DTD: 09/05/2003 Mat: 09/15/2018 5%
02/23/2007
Int: 09/15/2006 to 02/23/2001
51} 8000 FEDERAL NATL MTG ASSN (31359MEU3)
Government/Agency (Dealer Quotations)
DTD: 05/15/1999 Mat: 05/15/2029 6.25%
02/23/2007 114.34315 113.62500 A/B
98.84315 AlB
Int: 11/15/2006 to 02/23/2007
52} 1662.184 FEDERATED INCOME SECS TR (314182106;
FD FR USGVT A
Mutual Fund (as quoted by NASDAQ)
02/23/2001
Dreyfus Money Market Fund
Cash
FUSGX)
7.10000 Mkt
Total Value:
Total Accrual:
Total: $439,078.33
Estate of: HELEN EGOLF ESTATE
Report Type: Date of Death
Number of Securities: 52
File ID: EGOLF
Mean and/or Div and Int Security
Adjustments Accruals Value
16.260000
3,909.24
24.61
101.551325
936.56
3.38
102.413315
802.51
3.11
101.593150
5,019.69
91.22
100.531250
5,026.56
16.42
98.843750
98,843.15
2,194.44
113.984315
9,118.15
136.11
1.100000 59,003.44
21,553.15
56.86
$2,77~ $414,694.45
STEVENS & LEE
LAWYERS & CONSULTANTS
111 North 6th Street
P.O. Box 679
Reading, P A 19603-0679
(610) 478-2000 Fax (610) 376-5610
www.stevenslee.com
Direct Dial: (610) 478-2236
Email: jkr@stevenslee.com
Direct Fax: (610) 988-0861
November 20, 2007
Cumberland County Register of Wills
One Courthouse Square
Carlisle, P A 17013
Re: Estate of Helen S. Egolf
File No. 21-07-0492
Date of Death: February 23,2007
Ladies and Gentlemen:
Enclosed is a check in the amount of$15.00 payable to your order for the filing ofthe
enclosed Pennsylvania Inheritance Tax Return and Inventory.
Please time-date stamp the enclosed copy and return it to me in the envelope provided.
Thank you for your cooperation in this matter.
Very truly yours,
~~~~
Estate Administrator
Encl.
cc: Mrs. Carolyn S. Miller
Steven J. Adams, Esq.
Philadelphia . Reading . Valley Forge . Lehigh Valley . Harrisburg . Lancaster
Williamsport . Wilkes-Barre . Princeton . Cherry Hill . New York ·
A PROFESSIONAL CORPORATION
. Scranton
Wilmington
SLl 767062vll002864.00002
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