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HomeMy WebLinkAbout12-19-07 , I N THE MATTER OF THE ESTATES OF RUSSELL E. ALLYN, DECEASED, AND MARY E. ALLYN, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION : No. 2005-01035 and No. 2006-00134 RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR FINAL DISTRIBUTION . ~ ~~ () FROM ESTATES AND TESTAMENTARY TRUST ~~~:~':1 r--.:> c-..::> C::) --' o P, (J " ..,.,J c_ /) ::>( \.0 I..'~\ 1 ,_..J THIS AGREEMENT, made this 21st day of November, 2007, -0 -... -- - , . >.-'1 I, .- .- 7~~ :2~ o '.--1 - f-' WITNESSETH; THE CIRCUMSTANCES, leading up to the execution of this Agreement are as follows: 1) Russell E. Allyn (the "Husband"), late of the Borough of Camp Hill, Cumberland County, Pennsylvania, died testate on November 17,2005. 2) The Husband was survived by his wife, Mary E. Allyn (the "Wife"), and by his two adult children, Susan J. Ratcliff and Linda M. Lowrie (collectively, the "Daughters"). 3) The Husband's Last Will and Testament, dated August 6, 2004 (the "Husband's Will") was duly admitted to probate by the Register of Wills of Cumberland County, Pennsylvania (the "Register"), and entered of record as No. 2005-01035. 4. The Wife subsequently died testate on February 6, 2006, also having her domicile in Cumberland County, Pennsylvania. The Wife's Last Will and Testament, dated May 17, 1997 (the "Wife's Will") was duly admitted to probate by the Register, and entered of record as No. 2006-00134 (The Husband's Will and the Wife's Will are hereinafter collectively referred to as the "Wills"). . 5. The Register issued Letters Testamentary to J. Kenneth Lowrie and Crystal U. Hackett, as Co-Executors (collectively, the "Executors") of the probate estates of both the Husband (the "Husband's Estate") and the Wife (the "Wife's Estate")(The Husband's Estate and the Wife's Estate are hereinafter referred to collectively as the "Estates"). 6. All federal and Pennsylvania estate and inheritance taxes for the Estates have been paid in full and settled with the appropriate taxing authorities. 7. The Husband's Will provided the following charitable pecuniary legacies, which have all been paid in full as indicated below: 7a. Article IV ofthe Husband's Will provided $25,000 to Zion Lutheran Church, Harrisburg, Pennsylvania. Dean R. Jury, the Treasurer of Zion Lutheran Church, executed that certain Receipt, Release, Refunding and Indemnity Agreement For Charitable Legacy to Zion Lutheran Church on November 17,2006, which was filed with the Register on April 25, 2007. 7b. Article V of the Husband's Will provided $25,000 to Pinnacle Health Foundation, Harrisburg, Pennsylvania. Roger Longenderfer, M.D, President and CEO of Pinnacle Health Foundation, executed that certain Receipt, Release, Refunding and Indemnity Agreement for Charitable Legacy to Pinnacle Health Foundation on October 19,2006, which was filed with the Register on April 25, 2007. 7c. Article VI of the Husband's Will provided $50,000 to Jefferson Medical College, Philadelphia, Pennsylvania. David Lepper, Senior Vice President of Jefferson Medical College, executed that certain- Receipt, Release, Refunding and Indemnity 2 Agreement for Charitable Legacy to Jefferson Medical College on October 19, 2006, which was filed with the Register on April 25, 2007. 8. Per the Husband's Will, the residue ofthe Husband's Estate is to be divided into one or more trusts for the lifetime benefit of the Wife, with subsequent division and distribution thereof (after the Wife's death) equally to the Daughters, outright and free of trust. The Wife's Will contains similar trust provisions for the lifetime benefit of the Husband (if he had survived the Wife), with final disposition of all such property equally and outright to the Daughters, upon the death of the Husband. 9. On or about April 11, 2006, the Executors made an interim distribution of One Million Dollars ($1,000,000) to each of the Daughters from the Estates and the Daughters executed that certain Receipt, Release, Refunding and Indemnity Agreement Concerning Interim Distribution from Estates and Trusts, dated April 11, 2006, which was filed with the Register on April 20, 2006. 10. On or about August 15,2006, the Executor's of Wife's Estate renounced and disclaimed, absolutely and forever, any and all of the Wife's right, title and interest in and to the pecuniary marital legacy provided to Wife in Article VII of the Husband's Will, by executing that certain Disclaimer of Pecuniary Legacy of Mary E. Allyn, dated August 15,2006. This power to disclaim was set forth in Article X, Paragraph 5 of Wife's Will. The Executors disclaimed said pecuniary legacy in order to increase flexibility to maximize overall federal estate tax savings for the Daughters, as residuary legatees of the Estates. 11. On or about March 2, 2007, the Executors made a further interim distribution of Eight Hundred Thousand Dollars ($800,000) to each of the Daughters from the Estates and the 3 - . Daughters executed that certain Receipt, Release, Refunding and Indemnity Agreement Concerning Second Interim Distribution from Estates and Trusts, dated March 2, 2007, which was filed with the Register on March 8, 2007. 12. All known obligations and expenses of the Estates have been paid in full or appropriate reserves have been established for the payment of the same. The remaining funds in the Estates are therefore now distributable equally to the Daughters, outright and free of trust, in the amounts hereinafter set forth. 13. The Executors have prepared the following fiduciary accountings, which are marked and attached hereto as indicated and are hereby incorporated herein by this reference: 13a. Executors' First and Final Account for the Estate of Russell E. Allyn, deceased (Exhibit "A"), accounting for the period from November 17,2005 to November 13, 2007; 13b. Executors' First and Final Account for the Estate of Mary E. Allyn, deceased (Exhibit "B"), accounting for the period from February 6, 2006 to November 13, 2007; Dc. First and Final Account of J. Kenneth Lowrie and Crystal U. Hackett as Co-Attorneys-in-Fact for Mary E. Allyn ("POA Account")(Exhibit "C"), accounting for the period from November 21,2005 to March 13,2006; 13d. The foregoing three fiduciary accountings are hereinafter referred to collectively as the "Accounts". 14. The Daughters desire to forever settle and compromise any and all claims and demands which they may possess, now or hereafter, in the Estates (including the POA Account) 4 , . and also desire to confirm their acceptance of the Accounts and of the Combined Schedule of Distribution (the "Schedule), which is attached hereto as Exhibit "D" and incorporated herein by this reference. The Daughters desire that the distributions set forth on the Schedule be made to them in full satisfaction of any and all of their right, title and interest in the Estates, whether under the Wills or otherwise, including their rights concerning the POA Account. 15. The Daughters wish to release the Executors and to indemnify them against any and all claims or matters that may be asserted hereafter against the Estates or the Executors. 16. The Executors are willing to make the hereinafter-described distributions to the Daughters in consideration of the refunding and indemnification protections hereinafter provided. NOW THEREFORE, in consideration of the foregoing, and intending to be legally bound, individually andjointIy and severally, the Daughters, for themselves and for their respective heirs, personal representatives, successors and assigns, agree as follows, to wit: A. Represent and warrant that they have read and understand this Agreement and confirm that the facts set forth above are true and correct, to the best of their knowledge, information and belief. B. Acknowledge receipt of copies of the Accounts and of the Schedule, and declare that they have had the opportunity to review the same. The Daughters further accept the Accounts and Schedule, whether examined or not, as if the same had been duly filed with and audited, adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania (the "Court"). C. Absolutely and irrevocably remise, release, quit-claim and forever discharge the Executors, including their personal representatives and successors, of and from any and all actions, payments, accounts, reckonings, liabilities, claims and demands relating in any way to the Estates and/or the Wills, including their interests under the trust(s) provided therein and concerning the POA Account. 5 D. Acknowledge receipt of the assets set forth on the Schedule, in complete and final satisfaction of their respective rights in the Estates, whether under the Wills or otherwise, including their interests under the trust(s) provided therein and concerning the POA Account. E. Agree to refund, on demand, all or any part of any aforesaid distributions, which have been determined by the Executors, or either of them, or the Court, or by any court of competent jurisdiction, to have been improperly made. F. Agree to indemnify and hold harmless the Executors, or either of them, together with their attorneys, agents, employees, predecessors, successors and assigns, from and against any and all claims, loss, liability or damage that may hereafter be asserted against the Executors, or either of them, with respect to any and all of the matters set forth in this Agreement. G. Acknowledge that this Agreement shall be governed by and construed in accordance with the laws of the Commonwealth of Pennsylvania. H. Consent to the Court exercising personal jurisdiction over them in any suit or action arising out of the enforcement of this Agreement. IN WITNESS WHEREOF, Susan J. Ratcliff and Linda M. Lowrie have set their hands and seals to the Consents attached hereto, with the same to be effective as of the date first above written. 6 . . . . CONSENT TO RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT FOR FINAL DISTRIBUTION FROM ESTATES AND TESTAMENTARY TRUST SUSAN J. RATCLIFF, as a residuary legatee of the Estate and Testamentary Trust of Russell E. Allyn, deceased, and of the Estate of Mary E. Allyn, deceased, hereby consents to and joins in the Receipt, Release, Refunding and Indemnity Agreement For Final Distribution from Estates and Testamentary Trust, for the purposes expressed therein, a copy which, together with copies of all exhibits and attachments thereto, has be~d to her. REPUBLIC OF FRANCE CITY/PROVINCE OF Q.o~~ SS On this, the ~ day of ~(}t3~07, before me, the undersigned officer, being a person duly authorized by law to administer oaths and affirmations, personally appeared SUSAN 1. RATCLIFF, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same as her free and voluntary act for the purposes expressed therein. IN WITNESS WHEREOF, I have hereunder set my hand and official seal. Signature: .,~~- ..- ~i:~~~Z%Z~~ SCP Guy FRAYCHINAUD & Christophe LERSY Notaires Associes 84220 - GORDES 7 . . . . . . SUMMARY OF ACCOUNT Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page Fiduciary Acquisition Value Principal Receipts Net Gain (or Loss) on Sales or Other Dispositions Other Receipts 1-4 5-14 $ 2,318,990.18 49,032.36 0.00 Less Disbursements Fees and Commissions (Prin) Other Expenses (Prin) $ 2,368,022.54 15 15-16 $ 163,078.36 36,513.60 199,591.96 Balance before Distributions Distributions to Beneficiaries 17 $ 2,168,430.58 2,200,000.00 Principal Balance on Hand 18 $ (31,569.42) For Information: Changes in Investment Holdings 19-26 Income Receipts Less Disbursements 27-34 $ 81,750.04 0.00 $ 81,750.04 0.00 $ 81,750.04 $ 50,180.62 Balance before Distributions Distributions to Beneficiaries Income Balance on Hand Combined Balance on Hand EXHIBIT A . . RECEIPTS OF PRINCIPAL Estate of Russell E Allyn As of 11/13/2007 Page 1 Assets Listed in Inventory (Valued as of date of death) Fiduciary Acquisition Value Money Market Accounts Ryan Beck Insured Deposits Merrill Lynch Bank Deposit Fund $41.37 Accrued Interest $ 277.38 37,270.38 $ 37,547.76 $ 292,590.47 51.78 87,871.20 73,408.44 205,555.20 16,217.88 2,610.62 1,616.53 617,862.62 26,736.35 5,931.00 5,661.18 11,006.86 28,491.17 3,568.08 97,090.65 10,407.96 1,440.00 30,716.00 Com mon Stocks Allied Irish Banks P L C 7,323 Units Delphi Corp 149 Units Exxon Mobil Corp 1,520 Units $440.80 Accrued Dividend Harsco Corp 1,124 Units Hershey Co 3,840 Units Louisiana Pac Corp 602 Units Raytheon Co New 69 Units Visteon Corp 257 Units Wachovia Corp 11,866 Units Plum Creek Timber Co Inc 694 Units $263.72 Accrued Dividend Centerpoint Energy Inc 450 Units $27.00 Accrued Dividend Merrill Lynch Eurofund CI B 373.429 Units Merrill Lynch Global Tech Fund CII 1,402.148 Units Merrill Lynch Healthcare Fd CII 3,798.822 Units Debt Strategies Fd Inc New 547 Units $28.99 Accrued Dividend Allied Irish Bks PLC 2,430 Units Allstate Corp 184 Units AT&T Inc 60 Units Baxter Inti Inc 800 Units . . RECEIPTS OF PRINCIPAL Estate of Russell E Allyn As of 11/13/2007 Page 2 Cardinal Health Inc 186 Units Caremark RX Inc 121 Units Citigroup Inc 1,500 Units $660.00 Accrued Dividend Dover Corp 800 Units Eaton Vance Tax Advt Dic INCM 250 Units Elan PLC 200 Units Glaxosmithkline PLC 400 Units $142.08 Accrued Dividend Johnson & Johnson 4,800 Units M& T Bank Corp 200 Units Morgan Stanley New 156 Units PPL Corp 400 Units Ratheon Co New 1,668 Units St Paul Travelers Inc 56 Units UGI Corp 4,200 Units Wachovia Corp 2nd New 200 Units Fiduciary Acquisition Value $ 11,343.21 6,001.60 72,150.00 32,512.00 5,558.75 2,052.00 20,912.08 304,152.00 21,741.00 8,562.84 11,654.00 63,108.78 2,574.60 91,266.00 10,414.00 $ 2,182,836.85 $ 5,094.00 10,295.00 5,033.00 2,872.00 4,409.00 4,136.33 31,839.33 Assets Listed in Inventory (Valued as of date of death) Preferred Stocks Consolidated Edison Co NY PINES 7.5% 200 Units Wells Fargo Cap Tr V QUIBS 7% 400 Units $175.00 Accrued Dividend Verizon New Eng QUIBS 7% 200 Units General Motors Corp Nt Sr 0051548 200 Units PPLUS TR GSG-2 A 5.75% 200 Units Preferred Income Strategies 200 Units $33.33 Accrued Dividend " .. r . RECEIPTS OF PRINCIPAL Estate of Russell E Allyn As of 11/13/2007 Page 3 Assets Listed in Inventory (Valued as of date of death) Fiduciary Acquisition Value Municipal Bonds Franklin Penn Tax Free Inc Tr 1,040.014 Units RVS Tax-Exempt Bond Fund Class A 4,981.732 Units Merrill Lynch Bond Fd CI B 3,145 Units Cumberland Co PA MNAU CLRV 15,000 Units $98.23 Accrued Interest Dauphin PA Gen AT Hlth 5,000 Units $1.53 Accrued Interest $ 10,774.55 19,129.85 15,662.10 15,346.63 5,214.18 TOTAL INVENTORY $ 66,127.31 $ 2,318,351.25 . . . RECEIPTS OF PRINCIPAL Estate of Russell E Allyn As of 11/13/2007 Page 4 Receipts Subsequent to Inventory (Valued when received) 7/6/2006 Highmark Insurance Refund $ 143.20 7/6/2006 Heffler Radetch & Saitta, Claims Administrator 39.73 3/1/2007 JP Morgan Chase Replacement check received for decedent 456.00 TOTAL RECEIPTS SUBSEQUENT TO INVENTORY $ 638.93 SUMMARY Total Inventory Total Receipts Subsequent To Inventory $ 2,318,351.25 638.93 TOTAL RECEIPTS OF PRINCIPAL $ 2,318,990.18 . . . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 5 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Gain Loss 2/3/2006 Sale of 3,700 shs Allied Irish Banks 3,700 Units Net Proceeds $ 162,250.24 Fiduciary Acquisition Value 147,833.50 Net Gain $ 14,416.74 2/3/2006 Sale of 6,000 shs Wachovia Corp 6,000 Units Net Proceeds $ 319,637.31 Fiduciary Acquisition Value 312,420.00 Net Gain 7,217.31 2/13/2006 Sale of Allied Irish 3,623 Units Net Proceeds $ 158,127.25 Fiduciary Acquisition Value 144,756.97 Net Gain 13,370.28 2/13/2006 Sale of Exxon Mobil 1,520 Units Net Proceeds $ 90,526.73 Fiduciary Acquisition Value 87,430.40 Net Gain 3,096.33 2/13/2006 Sale of Harsco 1,124 Units Net Proceeds $ 83,362.71 Fiduciary Acquisition Value 73,408.44 Net Gain 9,954.27 2/13/2006 Sale of Raytheon 69 Units Net Proceeds $ 2,968.54 Fiduciary Acquisition Value 2,610.62 Net Gain 357.92 . . If ' GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 6 2/13/2006 Sale of Wachovia 5,866 Units Gain Loss Net Proceeds Fiduciary Acquisition Value $ 317,794.98 305,442.62 Net Gain $ 12,352.36 2/13/2006 Sale of Franklin Penn Tax Free Fund 1,046.338 Units Net Proceeds Fiduciary Acquisition Value $ 10,886.43 10,840.22 Net Gain 46.21 2/13/2006 Sale of Hershey Co 3,840 Units Net Proceeds Fiduciary Acquisition Value $ 196,569.57 205,555.20 Net Loss $ 8,985.63 2/13/2006 Sale of Louisiana Pacific 602 Units Net Proceeds Fiduciary Acquisition Value $ 16,007.41 16,217.88 Net Loss 210.47 2/13/2006 Sale of Plum Creek Timber 694 Units Net Proceeds Fiduciary Acquisition Value $ 24,564.22 26,472.63 Net Loss 1,908.41 2/13/2006 Sale of Delphi Corp 149 Units Net Proceeds Fiduciary Acquisition Value $ 1.00 51.78 Net Loss 50.78 f', . . . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 7 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Gain Loss 2/13/2006 Sale of Visteon 257 Units Net Proceeds $ 1,116.35 Fiduciary Acquisition Value 1,616.53 Net Loss $ 500.18 2/22/2006 Sale of 2,200 shs Allied Irish 2,200 Units Net Proceeds $ 99,087.47 Fiduciary Acquisition Value 87,901.00 Net Gain $ 11,186.47 2/22/2006 Sale of 230 shs Allied Irish 230 Units Net Proceeds $ 10,367.58 Fiduciary Acquisition Value 9,189.65 Net Gain 1 ,177.93 2/22/2006 Sale of 186 shs Cardinal Health 186 Units Net Proceeds $ 13,042.61 Fiduciary Acquisition Value 11,343.21 Net Gain 1,699.40 2/22/2006 Sale of 800 shs Dover Corp 800 Units Net Proceeds $ 37,083.90 Fiduciary Acquisition Value 32,512.00 Net Gain 4,571.90 2/22/2006 Sale of 200 shs Elan PLC 200 Units Net Proceeds $ 2,824.03 Fiduciary Acquisition Value 2,052.00 Net Gain 772.03 . ' . . . ' GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 8 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Gain Loss 2/22/2006 Sale of 100 shs Debt Strategy Fund 100 Units Net Proceeds $ 652.80 Fiduciary Acquisition Value 647.00 Net Gain $ 5.80 2/22/2006 Sale of 447 shs Debt Strategy Fd 447 Units Net Proceeds $ 2,917.19 Fiduciary Acquisition Value 2,892.09 Net Gain 25.10 2/22/2006 Sale of 250 shs Eaton Vance Tax Adv 250 Units Net Proceeds $ 5,585.06 Fiduciary Acquisition Value 5,558.75 Net Gain 26.31 2/22/2006 Safe of 156 shs Morgan Stanley 156 Units Net Proceeds $ 9,266.46 Fiduciary Acquisition Value 8,562.84 Net Gain 703.62 2/22/2006 Sale of 200 shs General Mtrs Sr Nt 200 Units Net Proceeds $ 2,965.84 Fiduciary Acquisition Value 2,872.00 Net Gain 93.84 2/22/2006 Sale of 200 shs PPLUS 200 Units Net Proceeds $ 4,644.00 Fiduciary Acquisition Value 4,409.00 Net Gain 235.00 . ' . . . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 9 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Gain Loss 2/22/2006 Sale of 400 shs PPL Corp 400 Units Net Proceeds $ 11,793.80 Fiduciary Acquisition Value 11,654.00 Net Gain $ 139.80 2/22/2006 Sale of 468 shs Ratheon New 468 Units Net Proceeds $ 20,021.80 Fiduciary Acquisition Value 17,706.78 Net Gain 2,315.02 2/22/2006 Sale of 200 shs Wachovia 200 Units Net Proceeds $ 10,909.59 Fiduciary Acquisition Value 10,414.00 Net Gain 495.59 2/22/2006 Sale of 1402.148 shs ML Global Tech 1,402.148 Units Net Proceeds $ 11,632.48 Fiduciary Acquisition Value 11,006.86 Net Gain 625.62 2/22/2006 Sale of 3798.822 shs ML Healthcare 3,798.822 Units Net Proceeds $ 28,561.79 Fiduciary Acquisition Value 28,491.17 Net Gain 70.62 2/22/2006 Sale of 373.429 shs ML Eurofund 373.429 Units Net Proceeds $ 6,293.85 Fiduciary Acquisition Value 5,661.18 Net Gain 632.67 . . . . . . . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 10 2/22/2006 Sale of 3145 shs ML Bond Fd CI B 3,145 Units Gain Loss Net Proceeds Fiduciary Acquisition Value $ 16,002.70 15,662.10 Net Gain $ 340.60 2/22/2006 Sale of 184 shs Allstate Corp 184 Units Net Proceeds Fiduciary Acquisition Value $ 9,707.95 10,407.96 Net Loss $ 700.01 2/22/2006 Sale of 46 shs AT&T Inc 46 Units Net Proceeds Fiduciary Acquisition Value $ 1,256.25 1,416.44 Net Loss 160.19 2/22/2006 Sale of 800 shs Baxter Inti 800 Units Net Proceeds Fiduciary Acquisition Value $ 30,056.02 30,716.00 Net Loss 659.98 2/22/2006 Sale of 121 shs Caremark Rx 121 Units Net Proceeds Fiduciary Acquisition Value $ 5,880.05 6,001.60 Net Loss 121.55 2/22/2006 Sale of 1500 shs Citigroup Inc 1,500 Units Net Proceeds Fiduciary Acquisition Value $ 68,676.41 71,490.00 Net Loss 2,813.59 :J' .. . f .' GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 11 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Gain Loss 2/22/2006 Sale of 450 shs Centerpoint 450 Units Net Proceeds $ 5,602.65 Fiduciary Acquisition Value 5,904.00 Net Loss $ 301.35 2/22/2006 Sale of 200 shs Preferred Strategy 200 Units Net Proceeds $ 4,081.40 Fiduciary Acquisition Value 4,103.00 Net Loss 21.60 2/22/2006 Sale of 400 shs GlaxoSmithKline PLC 400 Units Net Proceeds $ 19,838.15 Fiduciary Acquisition Value 20,770.00 Net Loss 931.85 2/22/2006 Sale of 700 shs Johnson & Johnson 700 Units Net Proceeds $ 40,903.89 Fiduciary Acquisition Value 44,355.50 Net Loss 3,451.61 2/22/2006 Sale of 4,100 shs Johnson & Johnson 4,100 Units Net Proceeds $ 239,533.63 Fiduciary Acquisition Value 259,796.50 Net Loss 20,262.87 2/22/2006 Sale of 100 shs M& T Corp 100 Units Net Proceeds $ 10,812.15 Fiduciary Acquisition Value 10,870.50 Net Loss 58.35 . . . . . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 12 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Gain Loss 2/22/2006 Sale of 100 shs M& T Bank Corp 100 Units Net Proceeds $ 10,818.49 Fiduciary Acquisition Value 10,870.50 Net Loss $ 52.01 2/22/2006 Sale of 200 shs Consolidated Edison 200 Units Net Proceeds $ 4,952.19 Fiduciary Acquisition Value 5,094.00 Net Loss 141.81 2/22/2006 Sale of 200 shs Wells Fargo 200 Units Net Proceeds $ 4,914.42 Fiduciary Acquisition Value 5,060.00 Net Loss 145.58 2/22/2006 Sale of 200 shs Wells Fargo 200 Units Net Proceeds $ 4,921.76 Fiduciary Acquisition Value 5,060.00 Net Loss 138.24 2/22/2006 Sale of 200 shs Verizon 200 Units Net Proceeds $ 4,950.22 Fiduciary Acquisition Value 5,033.00 Net Loss 82.78 2/22/2006 Sale of 1200 shs Ratheon New 1,200 Units Net Proceeds $ 51,308.62 Fiduciary Acquisition Value 45,402.00 Net Gain $ 5,906.62 .' l' ' . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 13 Gain Loss 2/22/2006 Sale of 56 shares St Paul's Travelers 56 Units Net Proceeds Fiduciary Acquisition Value $ 2,385.79 2,574.60 Net Loss $ 188.81 2/22/2006 Sale of 3000 shs UGI Corp 3,000 Units Net Proceeds Fiduciary Acquisition Value $ 64,675.51 65,190.00 Net Loss 514.49 2/22/2006 Sale of 1200 shs UGI Corp 1,200 Units Net Proceeds Fiduciary Acquisition Value $ 25,908.34 26,076.00 Net Loss 167.66 2/22/2006 Sale of $5,000 Dauphin PA Gen AT Hlth 5,000 Units Net Proceeds Fiduciary Acquisition Value $ 5,122.57 5,212.65 Net Loss 90.08 2/22/2006 Sale of $15,000 Cumberland Co PA Muni 15,000 Units Net Proceeds Fiduciary Acquisition Value $ 15,023.72 15,248.40 Net Loss 224.68 3/13/2006 RVS Long Term Cap Gain for 2005 Net Proceeds Fiduciary Acquisition Value $ 77.60 0.00 Net Gain $ 77.60 .. ,. . . III GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 14 Gain Loss 3/13/2006 RVS Short Term Cap Gain for 2005 Net Proceeds Fiduciary Acquisition Value $ 3.98 0.00 Net Gain $ 3.98 8/7/2006 Sale of Franklin Penn TF Inc Fund 1.386 Units Net Proceeds Fiduciary Acquisition Value $ 14.30 14.32 Net Loss $ 0.02 Total Gains and Losses 91,916.94 42,884.58 Less Loss (42,884.58) $ 49,032.36 Net Gain .. . . DISBURSEMENTS OF PRINCIPAL Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 15 Fees and Commissions (Prin) 3/11/2006 Keefer Wood Allen & Rahal, LLP for pre-mortem legal services per invoice dated 2/14/06 $ 9,737.60 10/10/2006 Keefer Wood Allen & Rahal, LLP legal fees & disbursements per invoice dated 9/7/06 20,383.16 5/23/2007 Keefer Wood Allen & Rahal, LLP legal fees per invoice dated 5/1/07 15,835.66 9/18/2007 Keefer Wood Allen & Rahal, LLP legal fees & disbursements per invoice dated 8/6/07 2,970.00 11/7/2007 Keefer Wood Allen & Rahal, LLP legal fees & disbursements per invoice dated 11/7/2007 6,651.94 11/7/2007 Keefer Wood Allen & Rahal, LLP Reserve for legal fees and disbursements to conclude estate administration 17,500.00 11/7/2007 J. Kenneth Lowrie Reserve for Co-Executor's Commission 45,000.00 11/7/2007 Crystal U. Hackett, CPA Reserve for Co-Executor's Commission 45,000.00 $ 163,078.36 Other Expenses (Prin) 12/10/2005 Rhoads Pharmacy- payment for presription drugs $ 268.78 12/10/2005 West Shore Country Club - funeral luncheon 3,452.37 12/14/2005 Susan Ratcliff- reimbursement for gratuities to church secretary, choir director, organist, & choir members for memorial service 800.00 12/14/2005 Musselman Funeral Home - fee for funeral services 6,504.10 12/15/2005 Linda Lowrie- reimbursement for fees paid to Rolling Green Cemetery to open grave 995.00 12/15/2005 J Kenneth Lowrie- payment of mileage to conduct estate business 114.46 12/20/2005 Payment of Foreign Dividend Tax 16.32 . . DISBURSEMENTS OF PRINCIPAL Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 12/20/2005 Homeland Center- payment of nursing home bill for decedent 1/5/2006 CMA Annual Fee 1/16/2006 US Treasury- 4th quarter estimated payment 1/16/2006 PA Department of Revenue- 4th quarter estimated taxes 1/22/2006 LG Connor Real Estate Appraisers L TO fee for appraisal of real estate 1/25/2006 Rolling Green Cemetery payment of funeral expenses 3/11/2006 Keefer Wood Allen & Rahal for reimbursement of probate fees advanced 3/31/2006 Citizen's Bank Wire Transfer Fee 7/14/2006 Mobile X-ray Imaging final medical bill 7/17/2006 East Shore Library misc fees 7/20/2006 Patriot News 11/3/2006 Citizen's Bank for wire transfer fee 12/29/2006 Northwestern Mutual partial reimbursement of guaranteed income payments made to Mary E. Allyn joint checking account, not due decedent. Balance of reimbursement made from Mary E. Allyn Estate. 2/16/2007 Ryan Beck Courier fee for distribution check 2/20/2007 Register of Wills, Agent Balance of PA Inheritance tax due from estate 5/2/2007 US Treasury payment of 706 balance due for Mary E. Allyn 10/22/2007 Mary E Allyn Estate repayment of net cash advanced from Mary's Estate TOTAL DISBURSEMENTS OF PRINCIPAL .> Page 16 $ 1,690.25 125.00 1,000.00 1,000.00 350.00 2,147.00 1 ,668.30 13.50 91.12 72.90 29.50 13.50 550.00 12.00 5,313.00 6,029.00 4,257.50 $ 36,513.60 $ 199,591.96 .' ... . . . DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 17 To: Mary E. Allyn Transfer cash for payment of Federal Estate Taxes 11/1/2006 Cash $ 300,000.00 To: Susan J. Ratcliff Advance Distribution to Beneficiary 4/19/2006 Cash $ 500,000.00 3/14/2007 Cash 400,000.00 Total for Susan J. Ratcliff 900,000.00 To: Linda M. Lowrie Advance Distribution to Beneficiary 4/19/2006 Cash 500,000.00 3/14/2007 Cash 400,000.00 Total for Linda M. Lowrie 900,000.00 To: Jefferson Medical College Charitable bequest 11/15/2006 Cash 50,000.00 To: Pinnacle Health Foundation Charitable bequest 11/15/2006 Cash 25,000.00 To: Zion Lutheran Church Charitable bequest 11/15/2006 Cash 25,000.00 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 2,200,000.00 .- . . PRINCIPAL BALANCE ON HAND Estate of Russell E Allyn As of 11/13/2007 Page 18 Current Carrying Value Value Checking Accounts Citizens' Bank Estate Checking Account #621397-502-4 $10,111.77 $10,111.77 Money Market Accounts Stifel Nicolaus Money Market Account 20,939.00 20,939.00 Municipal Bonds RVS Tax-Exempt Bond Fund Class A 19,129.85 19,129.85 4,981.732 Units $50,180.62 $50,180.62 less: Income balance on hand 81,750.04 81,750.04 PRINCIPAL BALANCE ON HAND ($31,569.42) ($31,569.42) .' . . INFORMATION SCHEDULES Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 19 Changes in Investment Holdings Allied Irish Banks P L C $ 292,590.47 2/3/2006 Sale of 3,700 shs Allied Irish Banks 3,700 Units (147,833.50) 2/13/2006 Sale of Allied Irish 3,623 Units (144,756.97) $ 0.00 Delphi Corp $ 51.78 2/13/2006 Sale of Delphi Corp 149 Units (51.78) 0.00 Exxon Mobil Corp $ 87,871.20 12/13/2005 Accrued Income to DOD Exxon Mobil (440.80) 2/13/2006 Sale of Exxon Mobil 1,520 Units (87,430.40) 0.00 Harsco Corp $ 73,408.44 2/13/2006 Sale of Harsco 1,124 Units (73,408.44) 0.00 Hershey Co $ 205,555.20 2/13/2006 Sale of Hershey Co 3,840 Units (205,555.20) 0.00 Louisiana Pac Corp $ 16,217.88 2/13/2006 Sale of Louisiana Pacific 602 Units (16,217.88) 0.00 .. , .. II '" INFORMATION SCHEDULES Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 20 Raytheon Co New $ 2,610.62 2/13/2006 Sale of Raytheon 69 Units (2,610.62) $ 0.00 Visteon Corp $ 1,616.53 2/13/2006 Sale of Visteon 257 Units (1,616.53) 0.00 Wachovia Corp $ 617,862.62 2/3/2006 Sale of 6,000 shs Wachovia Corp 6,000 Units (312,420.00) 2/13/2006 Sale of Wachovia 5,866 Units (305,442.62) 0.00 Plum Creek Timber Co Inc $ 26,736.35 11/21/2005 Accrued dividend due decedent (263.72) 2/13/2006 Sale of Plum Creek Timber 694 Units (26,472.63) 0.00 Centerpoint Energy Inc $ 5,931.00 12/09/2005 Accrued dividend @ DOD (27.00) 2/22/2006 Sale of 450 shs Centerpoint 450 Units (5,904.00) 0.00 Merrill Lynch Eurofund CI B $ 5,661.18 2/22/2006 Sale of 373.429 shs ML Eurofund 373.429 Units (5,661.18) 0.00 . , ,- . ' INFORMATION SCHEDULES Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 21 Merrill Lynch Global Tech Fund CII $ 11,006.86 2/22/2006 Sale of 1402.148 shs ML Global Tech 1,402.148 Units (11,006.86) $ 0.00 Merrill Lynch Healthcare Fd CII $ 28,491.17 2/22/2006 Sale of 3798.822 shs ML Healthcare 3,798.822 Units (28,491.17) 0.00 Debt Strategies Fd Inc New $ 3,568.08 11/30/2005 Accrued Div @ 000 (28.99) 2/22/2006 Sale of 100 shs Debt Strategy Fund 100 Units (647.00) 2/22/2006 Sale of 447 shs Debt Strategy Fd 447 Units (2,892.09) 0.00 Allied Irish Bks PLC $ 97,090.65 2/22/2006 Sale of 2,200 shs Allied Irish 2,200 Units (87,901.00) 2/22/2006 Sale of 230 shs Allied Irish 230 Units (9,189.65) 0.00 Allstate Corp $ 10,407.96 2/22/2006 Sale of 184 shs Allstate Corp 184 Units (10,407.96) 0.00 AT&T Inc $ 1,440.00 11/18/2005 Reverse 1 for 5 stock split (13.2348) Units 0.00 12/01/2005 Receieved cash in lieu of fractional share on 1 for 5 reverse split of AT&T 0.7652 Units (23.56) .J . -... 1 . INFORMATION SCHEDULES Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 22 2/22/2006 Sale of 46 shs AT&T Inc 46 Units $ (1,416.44) $ 0.00 Baxter Intllne $ 30,716.00 2/22/2006 Sale of 800 shs Baxter Inti 800 Units (30,716.00) 0.00 Cardinal Health Ine $ 11,343.21 2/22/2006 Sale of 186 shs Cardinal Health 186 Units (11,343.21 ) 0.00 Caremark RX Inc $ 6,001.60 2/22/2006 Sale of 121 shs Caremark Rx 121 Units (6,001.60) 0.00 Citigroup Ine $ 72,150.00 11/23/2005 Accrued Dividend @ 000 (660.00) 2/22/2006 Sale of 1500 shs Citigroup Inc 1,500 Units (71,490.00) 0.00 Dover Corp $ 32,512.00 2/22/2006 Sale of 800 shs Dover Corp 800 Units (32,512.00) 0.00 Eaton Vance Tax Advt Die INCM $ 5,558.75 2/22/2006 Sale of 250 shs Eaton Vance Tax Adv 250 Units (5,558.75) 0.00 . . . . ., INFORMATION SCHEDULES Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 23 Elan PLC $ 2,052.00 2/22/2006 Sale of 200 shs Elan PLC 200 Units (2,052.00) $ 0.00 Glaxosmithkline PLC $ 20,912.08 2/22/2006 Sale of 400 shs GlaxoSmithKline PLC 400 Units $142.08 Accrued Interest (20,912.08) 0.00 Johnson & Johnson $ 304,152.00 2/22/2006 Sale of 700 shs Johnson & Johnson 700 Units (44,355.50) 2/22/2006 Sale of 4,100 shs Johnson & Johnson 4,100 Units (259,796.50 ) 0.00 M& T Bank Corp $ 21,741.00 2/22/2006 Sale of 100 shs M&T Corp 100 Units (10,870.50) 2/22/2006 Sale of 100 shs M& T Bank Corp 100 Units (10,870.50) 0.00 Morgan Stanley New $ 8,562.84 2/22/2006 Sale of 156 shs Morgan Stanley 156 Units (8,562.84 ) 0.00 PPL Corp $ 11,654.00 2/22/2006 Sale of 400 shs PPL Corp 400 Units (11,654.00) 0.00 . . . . . . . . INFORMATION SCHEDULES Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 24 Ratheon Co New $ 63,108.78 2/22/2006 Sale of 1200 shs Ratheon New 1,200 Units (45,402.00) 2/22/2006 Sale of 468 shs Ratheon New 468 Units (17,706.78) $ 0.00 St Paul Travelers Inc $ 2,574.60 2/22/2006 Sale of 56 shares St Paul's Travelers 56 Units (2,574.60) 0.00 UGI Corp $ 91,266.00 2/22/2006 Sale of 3000 shs UGI Corp 3,000 Units (65,190.00) 2/22/2006 Sale of 1200 shs UGI Corp 1,200 Units (26,076.00) 0.00 Wachovia Corp 2nd New $ 10,414.00 2/22/2006 Sale of 200 shs Wachovia 200 Units (10,414.00) 0.00 Consolidated Edison Co NY PINES 7.5% $ 5,094.00 2/22/2006 Sale of 200 shs Consolidated Edison 200 Units (5,094.00) 0.00 Wells Fargo Cap Tr V QUIBS 7% $ 10,295.00 12/01/2005 Accrued income @ 000 (175.00) 2/22/2006 Sale of 200 shs Wells Fargo 200 Units (5,060.00) 2/22/2006 Sale of 200 shs Wells Fargo 200 Units (5,060.00) 0.00 .. . ... INFORMATION SCHEDULES Page 25 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Verizon New Eng QUIBS 7% $ 5,033.00 2/22/2006 Sale of 200 shs Verizon 200 Units (5,033.00) $ 0.00 General Motors Corp Nt Sr 0051548 $ 2,872.00 2/22/2006 Sale of 200 shs General Mtrs Sr Nt 200 Units (2,872.00) 0.00 PPLUS TR GSG-2 A 5.75% $ 4,409.00 2/22/2006 Sale of 200 shs PPLUS 200 Units (4,409.00) 0.00 Preferred Income Strategies $ 4,136.33 12/21/2005 Accrd Income on Preferred Income Strategies (29.17) 1/10/2006 Dividend (4.16) 2/22/2006 Sale of 200 shs Preferred Strategy 200 Units (4,103.00) 0.00 Franklin Penn Tax Free Inc Tr $ 10,774.55 11/21/2005 Dividend Reinvestment 3.835 Units 39.69 12/29/2005 Dividend reinvestment 1.358 Units 14.12 1/20/2006 Dividend Reinvestment 2.483 Units 25.87 2/13/2006 Sale of Franklin Penn Tax Free Fund 1,046.338 Units (10,840.22) 3/20/2006 Dividend Reinvestment 0.024 Units 0.21 . .. ..r. INFORMATION SCHEDULES Page 26 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 6/20/2006 Dividend Reinvestment 0.005 Units $ 0.05 7/21/2006 Dividend Reinvestment 0.005 Units $ 0.05 8/7/2006 Sale of Franklin Penn TF Inc Fund 1.386 Units $ (14.32) $ 0.00 Merrill Lynch Bond Fd CI B $ 15,662.10 2/22/2006 Sale of 3145 shs ML Bond Fd CI B 3,145 Units (15,662.10) 0.00 Cumberland Co PA MNAU CLRV $ 15,346.63 2/22/2006 Sale of $15,000 Cumberland Co PA Muni 15,000 Units $98.23 Accrued Interest (15,346.63) 0.00 Dauphin PA Gen AT Hlth $ 5,214.18 2/22/2006 Sale of $5,000 Dauphin PA Gen AT Hlth 5,000 Units $1.53 Accrued Interest (5,214.18) 0.00 Highmark Insurance Refund $ 143.20 7/06/2006 Highmark Insurance Refund (143.20) 0.00 Heffler Radetch & Saitta, Claims Administrator $ 39.73 7/6/2006 Proceeds of Class Action Suit against Bank of America (39.73) 0.00 JP Morgan Chase Replacement check received for decedent $ 456.00 8/29/2007 JP Morgan Chase check from unknown source (456.00) 0.00 . II' a. . . RECEIPTS OF INCOME Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 27 Dividends Exxon Mobil Corp 3/10/2006 Dividend $ 486.40 Harsco Corp 2/15/2006 Dividend 365.30 Hershey Co 12/15/2005 Dividend 940.80 Louisiana Pac Corp 12/1/2005 Dividend 75.25 3/1/2006 Dividend 90.30 165.55 Raytheon Co New 1/31/2006 Dividend 15.18 Wachovia Corp 12/15/2005 Dividend 6,051.66 Centerpoint Energy Inc 3/10/2006 Dividend 67.50 Merrill Lynch Eurofund CI B 12/20/2005 Interest 104.26 Debt Strategies Fd Inc New 12/21/2005 Dividend 28.99 1/10/2006 Dividend 34.17 2/28/2006 Dividend 28.99 92.15 ... ' .. RECEIPTS OF INCOME Page 28 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 AT&T Inc 11/23/2005 Dividend $ 78.00 12/01/2005 Receieved cash in lieu of fractional share on 1 for 5 reverse split of AT&T (4.58) 2/1/2006 Dividend 15.30 88.72 Baxter Intllnc 1/5/2006 Dividend 465.60 Cardinal Health Inc 1/17/2006 Dividend 11.16 Citigroup Inc 2/24/2006 Dividend 735.00 Dover Corp 12/15/2005 Dividend 136.00 Eaton Vance Tax Advt Die INCM 11/30/2005 Dividend 30.63 12/28/2005 Dividend 30.63 12/28/2005 Dividend 14.68 1/6/2006 Dividend 30.63 2/28/2006 Dividend 30.63 137.20 Glaxosmithkline PLC 4/6/2006 Dividend 194.99 Johnson & Johnson 12/13/2005 Dividend 1,584.00 . . . . .f RECEIPTS OF INCOME Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 29 M& T Bank Corp 12/30/2005 Dividend $ 90.00 Morgan Stanley New 1/31/2006 Dividend 42.12 PPL Corp 1/3/2006 Dividend 100.00 Ratheon Co New 1/31/2006 Dividend 366.96 St Paul Travelers Inc 12/30/2005 Dividend 12.88 UGI Corp 1/3/2006 Dividend 708.75 Wachovia Corp 2nd New 12/15/2005 Dividend 102.00 Consolidated Edison Co NY PINES 7.5% 1/3/2006 Dividend 93.75 Wells Fargo Cap Tr V QUIBS 7% 3/1/2006 Dividend 175.00 Preferred Income Strategies 1/10/2006 Dividend 25.01 2/28/2006 Dividend 29.17 54.18 Merrill Lynch Bond Fd CI B 11/25/2005 Dividend 126.32 12/30/2005 Dividend 61.87 . . . . ., RECEIPTS OF INCOME Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 30 12/30/2005 Dividend $ 51.35 1/23/2006 Dividend 55.93 2/1/2006 Dividend 83.07 378.54 Total Dividends $ 13,765.65 Interest Citizens' Bank Estate Checking Account #621397-502-4 12/31/2005 December Interest 5.45 1/31/2006 January Interest 3.68 2/28/2006 February Interest 2.15 3/31/2006 March Interest 5.45 4/28/2006 Apr Interest 6.92 5/31/2006 May Interest 7.20 6/30/2006 June Interest 6.98 7/31/2006 July Interest 7.23 8/31/2006 Aug Interest 7.26 9/29/2006 Sept Interest 7.03 10/31/2006 Oct Interest 3.60 11/30/2006 Nov Interest 29.08 12/29/2006 Dec Interest 18.99 1/31/2007 Jan Interest 8.84 2/28/2007 Feb Interest 4.22 3/30/2007 March Interest 15.67 4/30/2007 Apr Interest 15.17 5/31/2007 May Interest 13.71 It. ~ ... RECEIPTS OF INCOME Page 31 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 6/29/2007 June Interest $ 8.05 7/30/2007 July Interest 8.32 8/13/2007 August Interest 8.34 9/28/2007 Interest 7.75 201.09 Ryan Beck Insured Deposits 12/28/2005 Dee MM Interest 8.39 12/30/2005 Dee MM Interest 1.04 1/13/2006 Jan MM Interest 13.35 2/15/2006 Feb MM Interest 361.95 3/16/2006 March MM interest 5,883.75 4/13/2006 April MM Interest 8,149.84 5/16/2006 May MM Interest 4,648.98 6/15/2006 June MM Interest 4,976.00 7/18/2006 July MM Interest 5,123.35 8/16/2006 August MM Interest 4,977 .48 9/19/2006 Sept.MM Interest 5,274.62 10/17/2006 Oct MM Interest 3,643.25 11/17/2006 Nov MM Interest 3,887.90 12/19/2006 Dee MM Interest 3,799.23 1/16/2007 Jan MM Interest 3,456.02 2/20/2007 Feb MM Interest 3,708.06 3/14/2007 March MM Interest 2,991.21 4/16/2007 April MM Interest 528.17 5/17/2007 May MM Interest 462.53 ... ..( RECEIPTS OF INCOME Page 32 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 6/18/2007 June MM Interest $ 507.89 7/16/2007 July MM Interest 432.54 62,835.55 Merrill Lynch Bank Deposit Fund 11/30/2005 Interest 31.63 12/30/2005 Dec MM Interest 20.36 1/3/2006 Accumulated income transferred from Russell E. Allyn ML Account # 872-11448 200.96 1/31/2006 Jan MM Interest 41.64 2/16/2006 Feb MM Interest 22.53 3/24/2006 March MM Interest 2.83 319.95 Stifel Nicolaus Money Market Account 7/31/2007 July MM Interest 222.74 8/31/2007 August MM Interest 416.95 10/31/2007 Interest 381.12 1,020.81 Verizon New Eng QUIBS 7% 2/15/2006 Interest 87.50 General Motors Corp Nt Sr 0051548 2/15/2006 Interest 92.19 PPLUS TR GSG-2 A 5.75% 2/15/2006 Interest 143.75 Total Interest $ 64,700.84 . . . . .. RECEIPTS OF INCOME Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Page 33 Tax Exempt Interest Stifel Nicolaus Money Market Account 9/28/2007 Interest $ 384.10 Franklin Penn Tax Free Inc Tr 11/21/2005 Dividend Reinvestment 39.69 12/29/2005 Dividend reinvestment 14.12 1/20/2006 Dividend Reinvestment 25.87 2/22/2006 Tax Free Interest 34.00 3/20/2006 Dividend Reinvestment 0.21 6/20/2006 Dividend Reinvestment 0.05 7/21/2006 Dividend Reinvestment 0.05 8/21/2006 Interest 0.04 114.03 RVS Tax-Exempt Bond Fund Class A 12/31/2005 RVS Interest 63.31 2/27/2006 RVS Interest 63.04 3/13/2006 RVS Interest 47.51 3/13/2006 RVS Interest 64.17 3/27/2006 RVS Interest 54.45 4/26/2006 RVS Interest 56.46 7/6/2006 RVS Interest 118.37 12/29/2006 RVS Interest 122.52 2/2/2007 Aug,Sept, Oct and December, 2006 RVS Interest 219.08 5/16/2007 Jan-Apr 07 RVS Interest 258.20 8/13/2007 RVS Interest 61.70 1,128.81 .... ill. RECEIPTS OF INCOME Page 34 Estate of Russell E Allyn For Period 11/17/2005 Through 11/13/2007 Cumberland Co PA MNAU CLRV 2/22/2006 Interest $ 295.74 Dauphin PA Gen AT Hlth 2/22/2006 Interest 68.75 Total Tax Exempt Interest $ 1,991.43 Other Income Ryan Beck Insured Deposits 12/20/2005 Reimbursement of Legg Mason transfer fee by Ryan Beck 75.00 Total Other Income 75.00 Gains Allocable to Income Merrill Lynch Healthcare Fd CII 12/21/2005 Long Term capital gain distribution from ML Healthcare Fd CII 868.64 12/21/2005 Short term capital gain distribution on ML Healthcare Fd CII 348.48 1,217.12 Total Gains Allocable to Income 1,217.12 TOTAL RECEIPTS OF INCOME $ 81,750.04 . . I . .' .. SUMMARY OF ACCOUNT Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page Fiduciary Acquisition Value Principal Receipts Net Gain (or Loss) on Sales or Other Dispositions Other Receipts 1-4 5-9 $ 3,404,417.81 36,793.52 0.00 Less Disbursements Administration Expenses (Prin) Fees and Commissions (Prin) Funeral Expenses (Prin) Other Expenses (Prin) $ 3,441,211.33 1 0-11 11-12 12 12-14 $ 2,163.87 177,020.59 8,482.70 833,778.59 Balance before Distributions Distributions to Beneficiaries 15 1,021,445.75 $ 2,419,765.58 1,800,000.00 Principal Balance on Hand 16 $ 619,765.58 For Information: Changes in Investment Holdings 17-24 Income Receipts Less Disbursements 25-29 $ 111,544.29 0.00 $ 111,544.29 0.00 $ 111,544.29 $ 731,309.87 Balance before Distributions Distributions to Beneficiaries Income Balance on Hand Combined Balance on Hand EXHIBIT B . . .' ... RECEIPTS OF PRINCIPAL Estate of Mary E. Allyn As of 11/13/2007 Page 1 Assets Listed in Inventory (Valued as of date of death) Fiduciary Acquisition Value Checking Accounts Citizens Checking Account # 621309-847-3 Citizen's Bank Jt Checking Account # 610067-789-3 $ 15,264.10 24,924.82 $ 40,188.92 Money Market Accounts Ryan Beck Account #A8T-001660 66,497.84 $10.15 Accrued Interest Common Stocks Air Products & Chemicals Inc 4,512 Units $1,443.84 Accrued Dividend American Express Co 6,534 Units $784.08 Accrued Dividend Ameriprise Financiallnc 1,306 Units $143.66 Accrued Dividend BP PLC 328 Units Bristol Myers Squibb Co 400 Units. Disney Walt Co 2,400 Units Hewlett Packard Co 126 Units Illinois Tool Works Inc 589 Units JP Morgan & Chase Co 456 Units Johnson & Johnson 800 Units Lehman Bras Holdings Inc 870 Units M&T Bank Corp 74 Units Mellon Financial Corp 400 Units $80.00 Accrued Dividend Merck & Co Inc 1,800 Units Mid Penn Bancorp Inc 265 Units Pepsico Inc 100 Units Susquehanna Bancshares Inc PA 300 Units $72.00 Accrued Dividend Wachovia Corp 2ND New 11,632 Units $ 283,488.96 341,205.48 56,197.18 22,946.88 8,974.00 60,372.00 3,798.90 49,643.87 17,991.48 45,684.00 121,286.70 7,887.66 13,948.00 61,227.00 7,141.75 5,717.30 7,210.50 626,848.48 . . RECEIPTS OF PRINCIPAL Estate of Mary E. Allyn As of 11/13/2007 Page 2 Tupperware Brands Corp 730 Units Verizon Communications 152 Units AllianceBernstein Mid Cap Growth Fund CI A 1,446.314 Units Altria Group Inc 1,200 Units Salomon Brothers Invs Vlaue Fds CI 0 1,461.895 Units DWS Technology Fund CI A 1,938.629 Units Fiduciary Acquisition Value $ 16,005.25 4,810.80 9,950.64 85,758.00 30,480.51 22,837.05 $1,911,412.39 $ 38,388.42 10,108.89 10,108.89 10,108.89 10,108.89 1,010.89 1,010.89 80,845.76 $ 185,942.41 190,110.19 130,506.54 506,559.14 426,603.13 Assets Listed in Inventory (Valued as of date of death) Federal Notes and Bonds Franklin Custodian Fds Inc Income Fd CI A 15,732.957 Units $10,000 US Treasury Bond Series H 10,000 Units $108.89 Accrued Interest $10,000 US Treasury Bond Series H 10,000 Units $108.89 Accrued Interest $10,000 US Treasury Bond Series H 10,000 Units $108.89 Accrued Interest $10,000 US Treasury Bonds Series H 10,000 Units $108.89 Accrued Interest $1,000 US Treasury Bond Series H 1,000 Units $10.89 Accrued Interest $1,000 US Treasury Bond Series H 1,000 Units $10.89 Accrued Interest Municipal Bonds DMC Tax Free Income Trust PA SH Ben Int A 23,012.674 Units Franklin Tax Free Tr PA T/F Incm A 18,297.42 Units Putnum PA Tax Exempt Income Fd Sh Ben Int 14,341.378 Units Residences 495 N 25th Street, Camp Hill, PA . . RECEIPTS OF PRINCIPAL Estate of Mary E. Allyn As of 11/13/2007 Page 3 Assets Listed in Inventory (Valued as of date of death) Fiduciary Acquisition Value Household Goods & Furnishings Household Goods and Personal Property Household Goods and Personal Property sold at Auction Sale of Remaining oriental rugs $ 29,928.75 8,651.25 250.00 $ 38,830.00 $ 12.84 2,805.45 1,199.00 57.00 1,256.00 500.00 5,830.29 $ 1,540.00 4.26 1,544.26 $ 3,078,311.73 Refunds Verizon Refund Eshenauers Fuels Inc 2005 Form 1040 Refund 2005 Form PA-40 Refund US Treasury- 2006 Form 1040 Tax Refund due decedent PA Dept of Revenue- 2006 PA-40 Tax Refund due Decedent Miscellaneous Property Genworth Financial Policy #HFN6378901 Addition to correct DOD balance on Citizen's Checking TOTAL INVENTORY . . RECEIPTS OF PRINCIPAL Estate of Mary E. Allyn As of 11/13/2007 Page 4 Receipts Subsequent to Inventory (Valued when received) 8/16/2006 Loan to Russell E. Allyn Estate for payment of FET Taxes $ 300,000.00 10/1/2006 Brockie Pharmacy refund 516.58 8/22/2007 PA Dept of Revenue Inheritance Tax Refund 21,332.00 10/22/2007 Transfer from Ruseell E. Allyn Estate for net loan balance 4,257.50 TOTAL RECEIPTS SUBSEQUENT TO INVENTORY $ 326,106.08 SUMMARY Total Inventory Total Receipts Subsequent To Inventory $ 3,078,311.73 326,106.08 TOTAL RECEIPTS OF PRINCIPAL $ 3,404,417.81 .- GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 5 Gain Loss 2/27/2006 Received cash in lieu of fractional share from stock dividend 0.25 Units Net Proceeds Fiduciary Acquisition Value $ 6.51 6.42 Net Gain $ 0.09 3/10/2006 Sale of Bristol Myers Squibb 400 Units Net Proceeds Fiduciary Acquisition Value $ 9,061.76 8,974.00 Net Gain 87.76 3/10/2006 Sale of Walt Disney Co 2,400 Units Net Proceeds Fiduciary Acquisition Value $ 66,922.97 60,372.00 Net Gain 6,550.97 3/10/2006 Sale of Hewlett Packard Co 126 Units Net Proceeds Fiduciary Acquisition Value $ 4,042.15 3,798.90 Net Gain 243.25 3/10/2006 Sale of Air Products & Chemicals Inc 4,512 Units Net Proceeds Fiduciary Acquisition Value $ 286,016.09 282,045.12 Net Gain 3,970.97 3/10/2006 Sale of Altria Group Inc 1,200 Units Net Proceeds Fiduciary Acquisition Value $ 87,258.34 85,758.00 Net Gain 1,500.34 ,- GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 6 Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Gain Loss 3/10/2006 Sale of Amex 6,534 Units Net Proceeds $ 350,022.84 Fiduciary Acquisition Value 340,421.40 Net Gain $ 9,601.44 3/10/2006 Sale of M& T Bank 74 Units Net Proceeds $ 8,171.89 Fiduciary Acquisition Value 7,887.66 Net Gain 284.23 3/10/2006 Sale of Mellon 400 Units Net Proceeds $ 14,026.00 Fiduciary Acquisition Value 13,868.00 Net Gain 158.00 3/10/2006 Sale of Merck & Co 1,800 Units Net Proceeds $ 61,855.36 Fiduciary Acquisition Value 61,227.00 Net Gain 628.36 3/10/2006 Sale of Illinois Tool Works 589 Units Net Proceeds $ 53,019.05 Fiduciary Acquisition Value 49,643.87 Net Gain 3,375.18 3/10/2006 Sale of JP Morgan 456 Units Net Proceeds $ 18,282.47 Fiduciary Acquisition Value 17,991.48 Net Gain 290.99 . . . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 7 Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Gain Loss 3/10/2006 Sale of Lehman Bros Holdings 870 Units Net Proceeds $ 122,715.38 Fiduciary Acquisition Value 121,286.70 Net Gain $ 1,428.68 3/10/2006 Sale of Pepsico 100 Units Net Proceeds $ 5,917.10 Fiduciary Acquisition Value 5,717.30 Net Gain 199.80 3/10/2006 Sale of Verizon Communications 152 Units Net Proceeds $ 5,019.79 Fiduciary Acquisition Value 4,810.80 Net Gain 208.99 3/10/2006 Sale of Wachovia Corp New 11,632 Units Net Proceeds $ 635,733.63 Fiduciary Acquisition Value 626,848.48 Net Gain 8,885.15 3/10/2006 Sale of Mid Penn Bancorp 278 Units Net Proceeds $ 7,269.21 Fiduciary Acquisition Value 7,135.33 Net Gain 133.88 3/10/2006 Sale of BP PLC 328 Units Net Proceeds $ 21,406.26 Fiduciary Acquisition Value 22,946.88 Net Loss $ 1,540.62 . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 8 Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Gain Loss 3/10/2006 Sale of Ameriprise 1,306 Units Net Proceeds $ 55,594.50 Fiduciary Acquisition Value 56,053.52 Net Loss $ 459.02 3/10/2006 Sale of Susquehanna Bancshares 300 Units Net Proceeds $ 7,019.71 Fiduciary Acquisition Value 7,138.50 Net Loss 118.79 3/10/2006 Sale of Tupperware Brands 730 Units Net Proceeds $ 14,642.45 Fiduciary Acquisition Value 16,005.25 Net Loss 1,362.80 3/15/2006 Sale of JNJ 800 Units Net Proceeds $ 46,422.71 Fiduciary Acquisition Value 45,684.00 Net Gain $ 738.71 3/16/2006 Sale of Franklin Cust Fds 15,732.957 Units Net Proceeds $ 38,854.45 Fiduciary Acquisition Value 38,388.42 Net Gain 466.03 3/16/2006 Sale of Franklin TF Fds 18,297.42 Units Net Proceeds $ 190,470.19 Fiduciary Acquisition Value 190,110.19 Net Gain 360.00 . . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 9 Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Gain Loss 3/16/2006 Sale of Putnam PA TF Income Fd 14,341.378 Units Net Proceeds $ 130,644.00 Fiduciary Acquisition Value 130,506.54 Net Gain $ 137.46 3/16/2006 Sale of Salomon Bras 1,461.895 Units Net Proceeds $ 31,614.84 Fiduciary Acquisition Value 30,480.51 Net Gain 1,134.33 3/16/2006 Sale of DMC TF Inc Trust 23,012.674 Units Net Proceeds $ 185,936.46 Fiduciary Acquisition Value 185,942.41 Net Loss $ 5.95 3/16/2006 Sale of DWS Technology Fund 1,938.629 Units Net Proceeds $ 22,753.55 Fiduciary Acquisition Value 22,837.05 Net Loss 83.50 3/16/2006 Sale of Alliance Mid-Cap 1,446.314 Units Net Proceeds $ 9,930.23 Fiduciary Acquisition Value 9,950.64 Net Loss 20.41 Total Gains and Losses 40,384.61 3,591.09 Less Loss (3,591.09) Net Gain $ 36,793.52 . . DISBURSEMENTS OF PRINCIPAL Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 10 Administration Expenses (Prin) 3/11/2006 Linda Lowrie reimbursement of moving expenses for HHG $ 600.00 3/11/2006 J. Kenneth Lowrie reimbursement of expenses for Co-Executor 129.32 4/10/2006 Citizen's Bank Account Service Fees 7.00 4/24/2006 J Kenneth Lowrie reimbursement for probate fees advanced 205.00 4/24/2006 J Kenneth Lowrie misc administration expenses 139.14 4/24/2006 Lucille Ernst cleaning services to prepare real estate for sale and and tag sale for HHG 600.00 5/03/2006 Citizen's Bank check printing charges 23.31 5/08/2006 Citizen's Bank Account service fees 4.60 6/08/2006 Citizen's Bank Account service fees 4.00 7/11/2006 Citizen's Bank Account service fee 4.00 8/8/2006 Citizen's Bank Account service fee 4.00 9/11/2006 Citizen's Bank Account Service Fee 4.00 10/10/2006 Citizen's Bank Account service fee 4.00 11/3/2006 RyanBeck courier fees for tax checks 24.00 11/8/2006 Citizen's Bank Account service fee 4.00 12/8/2006 Citizen's Bank Account service fee 4.00 , . ,. DISBURSEMENTS OF PRINCIPAL Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 11 1/9/2007 Citizen's Bank Account service fee $ 4.00 4.00 4.00 4.00 4.00 13.50 350.00 4.00 4.00 4.00 4.00 4.00 $ 2,163.87 2/8/2007 Citizen's Bank Account service fee 3/8/2007 Citizen's Bank Account Service Fee 4/9/2007 Citizen's Bank Account service fee 5/8/2007 Citizen's Bank Account service fee 5/18/2007 Citizen's Bank wire transfer fee 5/23/2007 Cumberland County Register of Wills add'l probate fee due 6/8/2007 Citizen's Bank Account service fee 7/19/2007 Citizen's Bank Account Service Fee 8/8/2007 Citizen's Bank Account Service Fee 9/11/2007 Citizen's Bank Account Service Fee 10/9/2007 Citizen's Bank Bank service fee Fees and Commissions (Prin) 3/15/2006 Keefer Wood Allen & Rahal, LLP reimbursement for probate fees $ 1,324.28 10/10/2006 Keefer Wood Allen & Rahal, LLP legal fees per invoice dated 9/7/06 19,842.50 5/23/2007 Keefer Wood Allen & Rahal LLP legal fees & disbursements per invoice dated 5/1/07 32,229.55 .' DISBURSEMENTS OF PRINCIPAL Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 12 9/18/2007 Keefer Wood Allen & Rahal, LLP legal fees and disbursements per invoice dated 9/6/07 $ 9,485.76 11/7/2007 Keefer Wood Allen & Rahal, LLP legal fees per invoice dated 11/7/2007 6,638.50 11/7/2007 Keefer Wood Allen & Rahal, LLP Reserve for legal fees and disbursements to conclude estate administration 17,500.00 11/7/2007 J. Kenneth Lowrie Reserve for Co-Executor's Commission 45,000.00 11/7/2007 Crystal U. Hackett, CPA Reserve for Co-Executor's Commission 45,000.00 $ 177,020.59 Funeral Expenses (Prin) 3/11/2006 West Shore Country Club funeral reception $ 1,306.58 3/11/2006 Musselman Funeral Home funeral service for decedent 5,981.12 3/11/2006 Linda Lowrie reimbursement for interment fees at Rolling Green Cemetery 1,195.00 8,482.70 Other Expenses (Prin) 3/11/2006 Don Wagner Landscaping snow removal at 495 N. 25th St. $ 55.00 3/11/2006 Susquehanna Township EMS ambulance services for decedent 95.00 3/11/2006 Homeland Center nursing care for decedent 1,335.06 3/11/2006 Brockie Pharmatech prescription drugs for decedent 1,359.35 3/11/2006 PP&L electric service for 495 N 25th St. 131.03 .. .. DISBURSEMENTS OF PRINCIPAL Page 13 Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 3/11/2006 Verizon telephone service for decedent 5/5/2006 Register of Wills, Agent Payment on Account of PA Inheritance Tax $ 27.19 60.27 675.00 46.47 50.70 98.75 3,500.00 1,000.00 52.63 32.88 25.47 171,000.00 3/11/2006 PA American Water water service for 495 N 25th St. 3/22/2006 Lucille Ernst cleaning services for Decedent 3/22/2006 Verizon telephone service for decedent 3/22/2006 PPL electric service for decedent 3/22/2006 Homeland Center personal & medical supplies for decedent 4/15/2006 United States Treasury Balance due on 2005 personal 1040 return 4/15/2006 PA Dept of Revenue Balance due on 2005 personal PA-40 return 4/24/2006 Penn Waste final trash collection services 4/24/2006 Conner Rich Associates medical services for decedent 4/24/2006 PA American Water final water service bill 8/16/2006 U.S. Treasury federal estate tax balance for Form 706 paid with extension for the Russell E. Allyn Estate (Payment was later transferred to Mary Allyn Estate) 300,000.00 8/22/2006 Pennsylvania American Water final water bill for house 205.13 11/3/2006 PA Dept of Revenue Balance due for PA Inheritance Taxes with extension of return for Mary E. Allyn Estate 49,000.00 11/3/2006 U.S. Treasury Form 706 federal estate tax , . " . DISBURSEMENTS OF PRINCIPAL Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 14 payment made with extension Form 4758 $ 300,000.00 11/9/2006 Register of Wills, Agent Advance cash for Russell E Allyn Estate- PA Inheritance Tax payment on account 800.00 12/29/2006 Return of 4/26/06, 7/26/06 and 10/26/06 guaranteed income payments totaling $4,145.25 received from Northwestern Mutual Contract, not due this decedent. $550 check # 526 paid from Russell E. Allyn Estate. 3,595.00 5/23/2007 Pa Dept of Revenue balance of PA inheritance taxes due for Russell E. Allyn Estate 210.52 6/25/2007 US Treasury Balance due on 706 return 423.14 $ 833,778.59 TOTAL DISBURSEMENTS OF PRINCIPAL $ 1,021,445.75 . . . . " DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 15 To: Susan J. Ratcliff Advance Distribution from Estate 4/19/2006 Cash $ 500,000.00 3/14/2007 Cash 400,000.00 Total for Susan J. Ratcliff $900,000.00 To: Linda M. Lowrie Advance Distribution from Estate 4/19/2006 Cash 500,000.00 3/14/2007 Cash 400,000.00 Total for Linda M. Lowrie 900,000.00 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 1,800,000.00 .. .. PRINCIPAL BALANCE ON HAND Page 16 Estate of Mary E. Allyn As of 11/13/2007 Current Carrying Value Value Checking Accounts Citizen's Estate Checking Account $49,744.17 $49,744.17 Money Market Accounts Stifel Nicolaus Money Market Account 681,565.70 681,565.70 $731,309.87 $731,309.87 Less: Income balance on hand 111,544.29 111,544.29 PRINCIPAL BALANCE ON HAND $619,765.58 $619,765.58 .. .. INFORMATION SCHEDULES Page 17 Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Changes in Investment Holdings Air Products & Chemicals Inc $ 283,488.96 2/13/2006 Accrued Income on Air Products (1,443.84) 3/10/2006 Sale of Air Products & Chemicals Inc 4,512 Units (282,045.12) $ 0.00 American Express Co $ 341,205.48 2/10/2006 Accrued Income on Amex (784.08) 3/10/2006 Sale of Amex 6,534 Units (340,421.40) 0.00 Ameriprise Financial Inc $ 56,197.18 2/16/2006 Accrued Income on Ameriprise (143.66) 3/10/2006 Sale of Ameriprise 1,306 Units (56,053.52) 0.00 BP PLC $ 22,946.88 3/10/2006 Sale of BP PLC 328 Units (22,946.88) 0.00 Bristol Myers Squibb Co $ 8,974.00 3/10/2006 Sale of Bristol Myers Squibb 400 Units (8,974.00) 0.00 Disney Walt Co $ 60,372.00 3/10/2006 Sale of Walt Disney Co 2,400 Units (60,372.00) 0.00 . . ., .. INFORMATION SCHEDULES Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 18 Hewlett Packard Co $ 3,798.90 3/10/2006 Sale of Hewlett Packard Co 126 Units (3,798.90) $ 0.00 Illinois Tool Works Inc $ 49,643.87 3/10/2006 Sale of Illinois Tool Works 589 Units (49,643.87) 0.00 JP Morgan & Chase Co $ 17,991.48 3/10/2006 Sale of JP Morgan 456 Units (17,991.48) 0.00 Johnson & Johnson $ 45,684.00 3/15/2006 Sale of JNJ 800 Units (45,684.00) 0.00 Lehman Bros Holdings Inc $ 121,286.70 3/10/2006 Sale of Lehman Bros Holdings 870 Units (121,286.70) 0.00 M&T Bank Corp $ 7,887.66 3/10/2006 Sale of M& T Bank 74 Units (7,887.66) 0.00 Mellon Financial Corp $ 13,948.00 2/15/2006 Mellon Financial Accrued Income (80.00) 3/10/2006 Sale of Mellon 400 Units (13,868.00) 0.00 .. Ok . . INFORMATION SCHEDULES Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 19 Merck & Co Inc $ 61,227.00 3/10/2006 Sale of Merck & Co 1,800 Units (61,227.00) $ 0.00 Mid Penn Bancorp Inc $ 7,141.75 2/27/2006 Received 5 % Stock Dividend to HOR 2/8/06 13.25 Units 0.00 2/27/2006 Received cash in lieu of fractional share from stock dividend 0.25 Units (6.42) 3/10/2006 Sale of Mid Penn Bancorp 278 Units (7,135.33) 0.00 Pepsico Inc $ 5,717.30 3/10/2006 Sale of Pepsico 100 Units (5,717.30) 0.00 Susquehanna Bancshares Inc PA $ 7,210.50 2/17/2006 Accrued Income on Susquehanna Bancshares (72.00) 3/10/2006 Sale of Susquehanna Bancshares 300 Units (7,138.50) 0.00 Wachovia Corp 2ND New $ 626,848.48 3/10/2006 Sale of Wachovia Corp New 11,632 Units (626,848.48) 0.00 Tupperware Brands Corp $ 16,005.25 3/10/2006 Sale of Tupperware Brands 730 Units (16,005.25) 0.00 " .. ~ . INFORMATION SCHEDULES Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 20 Verizon Communications $ 4,810.80 3/10/2006 Sale of Verizon Communications 152 Units (4,810.80) $ 0.00 AllianceBernstein Mid Cap Growth Fund CI A $ 9,950.64 3/16/2006 Sale of Alliance Mid-Cap 1,446.314 Units (9,950.64 ) 0.00 Altria Group Inc $ 85,758.00 3/10/2006 Sale of Altria Group Inc 1,200 Units (85,758.00) 0.00 Salomon Brothers Invs Vlaue Fds CI 0 $ 30,480.51 3/16/2006 Sale of Salomon Bros 1,461.895 Units (30,480.51 ) 0.00 DWS Technology Fund CI A $ 22,837.05 3/16/2006 Sale of DWS Technology Fund 1,938.629 Units (22,837.05) 0.00 Franklin Custodian Fds Inc Income Fd CI A $ 38,388.42 3/16/2006 Sale of Franklin Cust Fds 15,732.957 Units (38,388.42) 0.00 $10,000 US Treasury Bond Series H $ 10,108.89 5/1/2006 Series H Bond Interest (108.89) 5/16/2007 Redemption of Series H Bond 10,000 Units (10,000.00) 0.00 ., .. . . INFORMATION SCHEDULES Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 21 $10,000 US Treasury Bond Series H $ 10,108.89 5/1/2006 Series H Bond Interest (108.89) 5/16/2007 Redemption of Series H Bond 10,000 Units (10,000.00) $ 0.00 $10,000 US Treasury Bond Series H $ 10,108.89 5/1/2006 Series H Bond Interest (108.89) 5/16/2007 Redemption of Series H Bond 10,000 Units (10,000.00) 0.00 $10,000 US Treasury Bonds Series H $ 10,108.89 5/1/2006 Series H Bond Interest (108.89) 5/16/2007 Redemption of Series H Bond 10,000 Units (10,000.00) 0.00 $1,000 US Treasury Bond Series H $ 1,010.89 5/1/2006 Series H Bond Interest (10.89) 5/16/2007 Redemption of Series H Bond 1,000 Units (1,000.00) 0.00 $1,000 US Treasury Bond Series H $ 1,010.89 5/1/2006 Series H Bond Interest (10.89) 5/16/2007 Redemption of Series H Bond 1,000 Units (1,000.00) 0.00 DMC Tax Free Income Trust PA SH Ben Int A $ 185,942.41 3/16/2006 Sale of DMC TF Inc Trust 23,012.674 Units (185,942.41 ) 0.00 ., INFORMATION SCHEDULES Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 22 Franklin Tax Free Tr PA T/F Incm A $ 190,110.19 3/16/2006 Sale of Franklin TF Fds 18,297.42 Units (190,110.19) $ 0.00 Putnum PA Tax Exempt Income Fd Sh Ben Int $ 130,506.54 3/16/2006 Sale of Putnam PA TF Income Fd 14,341.378 Units (130,506.54) 0.00 Loan to Russell E. Allyn Estate for payment of FET Taxes $ 300,000.00 11/3/2006 Repayment of loan balance received from Rusell E. Allyn Estate Ryan Beck Account A8T-01422 (300,000.00) 0.00 495 N 25th Street, Camp Hill, PA $ 426,603.13 3/13/2006 Collection of deposit from Joseph & Elizabeth Ferrari for sale of house (5,000.00) 3/15/2006 Sale of Residence (421,603.13) 0.00 Household Goods and Personal Property $ 29,928.75 3/8/2006 Sale of Household Goods and Personal Property (29,928.75) 0.00 Household Goods and Personal Property sold at Auction $ 8,651.25 4/14/2006 Received net auction proceeds for HHG & Personal Property (8,651.25) 0.00 Sale of Remaining oriental rugs $ 250.00 2/12/2006 Sale of rugs (250.00) 0.00 ...,.. .. INFORMATION SCHEDULES Page 23 Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Verizon Refund $ 12.84 3/29/2006 Verizon refund for phone service (12.84) $ 0.00 Eshenauers Fuels Inc $ 2,805.45 3/14/2006 fuel oil refund from Eshenauers Fuels (2,805.45) 0.00 2005 Form 1040 Refund $ 1,199.00 12/29/2006 2005 Form 1040 Income Tax refund (1,199.00) 0.00 2005 Form PA-40 Refund $ 57.00 12/29/2006 2005 PA-40 Income Tax refund (57.00) 0.00 US Treasury- 2006 Form 1040 Tax Refund due decedent $ 1,256.00 8/10/2007 2006 Form 1050 Refund from US Treasury (1,256.00) 0.00 PA Dept of Revenue- 2006 PA-40 Tax Refund due Decedent $ 500.00 8/10/2007 2006 PA-40 Tax Refund from PA Dept of Revenue (500.00) 0.00 PA Dept of Revenue Inheritance Tax Refund $ 21,332.00 8/22/2007 Receipt of Inheritance Tax Refund (21,332.00) 0.00 Transfer from Ruseell E. Allyn Estate for net loan balance $ 4,257.50 10/22/2007 Transfer net cash owed from Russell Allyn Estate (4,257.50) 0.00 ,. .. . , INFORMATION SCHEDULES Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 24 Genworth Financial Policy #HFN6378901 $ 1,540.00 3/2/2006 Payment dated 3/2/06 (1,540.00) $ 0.00 Addition to correct DOD balance on Citizen's Checking $ 4.26 11/6/2006 Transfer to correct balance (4.26) 0.00 . . .. .. RECEIPTS OF INCOME Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 25 Dividends BP PLC 3/13/2006 March Dividend $ 184.50 Johnson & Johnson 3/14/2006 March Dividend 264.00 Lehman Bros Holdings Inc 2/21/2006 February Dividend 208.80 M& T Bank Corp 3/31/2006 March Dividend 33.30 Merck & Co Inc 4/3/2006 April Dividend 684.00 Mid Penn Bancorp Inc 2/27/2006 Received 5 % Stock Dividend to HOR 2/8/06 0.00 2/27/2006 Feb Dividend 53.00 53.00 Pepsico Inc 3/31/2006 March Dividend 26.00 Wachovia Corp 2ND New 3/15/2006 March Dividend 5,932.32 Tupperware Brands Corp 4/3/2006 April Dividend 160.60 Total Dividends $ 7,546.52 Interest Citizen's Bank Jt Checking Account # 610067-789-3 2/14/2006 Feb Interest 4.48 . . . . ... RECEIPTS OF INCOME Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 26 3/14/2006 March Interest $ 4.78 4/14/2006 Apr Int 5.29 5/12/2006 May Interest 5.01 6/14/2006 June Interest 6.14 7/17/2006 July Interest 6.14 8/14/2006 July Interest 5.40 37.24 Ryan Beck Estate Bank Deposits 2/15/2006 February Interest 4.35 3/14/2006 March Interest 197.56 4/13/2006 April Interest 8,631.76 5/16/2006 May Interest 5,486.26 6/15/2006 June Interest 5,916.54 7/18/2006 July Interest 6,091.74 8/16/2006 Aug Interest 5,917.44 9/19/2006 Sept Interest 6,645.48 10/17/2006 Oct Interest 6,603.05 11/17/2006 Nov interest 6,777.34 12/19/2006 Dec Interest 6,221.49 1/16/2007 Jan Interest 5,659.46 2/20/2007 Feb Interest 6,072.18 3/19/2007 March Interest 5,307.26 4/16/2007 Apr Interest 3,101.71 5/17/2007 May Interest 2,948.52 6/18/2007 June Interest 3,048.38 . . . . .. RECEIPTS OF INCOME Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 27 7/16/2007 July Interest $ 2,585.76 87,216.28 Ryan Beck Account #A8T-001660 4/5/2006 April Interest 0.26 Stifel Nicolaus Money Market Account 7/31/2007 July Interest 1,331.57 8/31/2007 August Interest 2,492.62 9/28/2007 Interest 2,296.23 10/31/2007 Interest 2,280.62 8,401.04 Franklin Custodian Fds Inc Income Fd CI A 3/3/2006 March Interest 188.80 $10,000 US Treasury Bond Series H 5/1/2006 Series H Bond Interest 91.11 5/24/2007 Series H Bd Interest 400.00 491.11 $10,000 US Treasury Bond Series H 5/1/2006 Series H Bond Interest 91.11 5/24/2007 Series H Bond Interest 400.00 491.11 $10,000 US Treasury Bond Series H 5/1/2006 Series H Bond Interest 91.11 5/24/2007 Series H Bond Interest 400.00 491.11 . . . . .. RECEIPTS OF INCOME Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 28 $10,000 US Treasury Bonds Series H 5/1/2006 Series H Bond Interest $ 91.11 5/24/2007 Series H Bond Interest 400.00 491.11 $1,000 US Treasury Bond Series H 5/1/2006 Series H Bond Interest 9.11 5/24/2007 Series H Bond Interest 40.00 49.11 $1,000 US Treasury Bond Series H 5/1/2006 Series H Bond Interest 9.11 5/24/2007 Series H Bond Interest 40.00 49.11 Total Interest $ 97,906.28 Tax Exempt Interest DMC Tax Free Income Trust PA SH Ben Int A 2/24/2006 February Interest 667.67 3/21/2006 Accrued income from sale of fund 535.54 1,203.21 Franklin Tax Free Tr PA T/F Incm A 2/22/2006 February Interest 700.79 3/15/2006 March Interest 545.03 3/21/2006 Accrued income from sale of fund 155.77 4/19/2006 April Interest 22.78 1,424.37 . . . . .. RECEIPTS OF INCOME Estate of Mary E. Allyn For Period 2/6/2006 Through 11/13/2007 Page 29 Putnum PA Tax Exempt Income Fd Sh Ben Int 2/28/2006 February Interest $ 419.09 3/21/2006 Accrued income from sale of fund 79.94 3/28/2006 March Interest 201.38 700.41 Total Tax Exempt Interest $ 3,327.99 Other Income Northwestern Mutual Annuity Benefit Policy # B2719580B 4/26/2006 Quarterly guaranteed income distirbution paid in error to decedent 1,381.75 7/26/2006 Quarterly income payment 1,381.75 2,763.50 Total Other Income 2,763.50 $ 111,544.29 TOTAL RECEIPTS OF INCOME . . .. SUMMARY OF ACCOUNT Mary E. Allyn P.O.A. For Period 11/21/2005 Through 3/13/2006 Page Fiduciary Acquisition Value Principal Receipts Net Gain (or Loss) on Sales or Other Dispositions Other Receipts 1-9 10-12 $ 3,120,641.50 2,710.96 0.00 Less Disbursements Principal transferred to Income $ 3,123,352.46 0.00 4,335.84 Balance before Distributions Distributions to Beneficiaries 13-15 $ 3,119,016.62 3,119,016.62 Principal Balance on Hand $ 0.00 For Information: Investments Made Changes in Investment Holdings 16 16-17 Income Receipts Receipts prior to 11/21/2005 Principal transferred to Income 18-21 $ 20,410.08 0.41 4,335.84 24,746.33 $ 302.50 24,443.71 0.12 24,746.33 $ 0.00 0.00 $ 0.00 $ 0.00 Total Income Less Disbursements Insurance Other Expenses Disbursements prior to 11/21/2005 22 22-23 Balance before Distributions Distributions to Beneficiaries Income Balance on Hand Combined Balance on Hand EXHIBIT C . . . . .. .. RECEIPTS OF PRINCIPAL Mary E. Allyn P.O.A. As of 3/13/2006 Page 1 Assets Listed in Inventory (Valued as of date received) Fiduciary Acquisition Value Cash on Hand ACA T Transfer Fee Refund $ 75.00 34,212.54 $ 34.43 4,950.90 4,985.33 $ 3,103.10 258,266.88 90,060.00 325,197.18 48,609.32 21,779.20 8,468.00 58,488.00 31,541.12 3,533.04 49,923.64 16,698.72 50,096.00 104,112.90 7,960.92 12,676.00 Checking Accounts Citizens Bank Joint Checking Account #610067-789-3 Money Market Accounts Ryan Beck Cash Fund $10.15 Accrued Interest Legg Mason Cash Account Common Stocks DaimlerChrysler AG 62 Units Air Products & Chemicals Inc 4,512 Units Altria Group Inc 1,200 Units American Express Company 6,534 Units Ameriprise Finllnc 1,306 Units BP P L C Spon ADR 328 Units Bristol Myers Squibb Co 400 Units Walt Disney Co Holding Co 2,400 Units Ford Motor C Del 3,791 Units Hewlett Packard Co 126 Units Illinois Tool Works Inc 589 Units JP Morgan Chase & Co 456 Units Johnson & Johnson 800 Units Lehman Brothers Holdings Inc 870 Units M& T Bank Corp 74 Units Mellon Financial Corp 400 Units . . '. .. .. RECEIPTS OF PRINCIPAL Mary E. Allyn P.OA As of 3/13/2006 Page 2 Merck & Co Inc 1,800 Units Mid Penn Bancorp Inc 265 Units Pepsico Inc 100 Units Rite Aid Corp 200 Units Susquehanna Bancshares Inc PA 300 Units Tupperware Corp 730 Units Verizon Communications 152 Units Visteon Corp 26 Units Wachovia Corporation 12,677 Units YUM Brands Inc 20 Units Alliance Bernstein Mid-Cap Growth Fund CI A 1,326.225 Units Masschusetts Investors Growth Stock Fund CI A 0.427 Units Salomon Brothers Investors Value Fund Inc CI 0 1,395.003 Units Scudder Technology Fund Class A 1,938.629 Units Franklin Templeton Funds Income Series CI A 15,732.957 Units Vanguard Windsor Fund Inc 17.081 Units Fiduciary Acquisition Value $ 50,796.00 6,591.88 5,908.00 700.00 6,927.00 16,738.90 4,789.52 216.58 640,442.04 1,017.40 8,593.94 5.32 28,723.11 21,247.37 37,916.43 304.21 $ 1,921,431.72 $ 185,021.90 189,378.30 129,789.47 504,189.67 Assets Listed in Inventory (Valued as of date received) Municipal Bonds DMC Tax Free Trust PA Income Fund CI A 23,012.674 Units Franklin Templeton Funds PA Tax Free Inc Fd CI A 18,297.42 Units Putnam PA Tax Exempt Income Fund SBI 14,341.378 Units 00 .. RECEIPTS OF PRINCIPAL Mary E. Allyn P.O.A. As of 3/13/2006 Page 3 Assets Listed in Inventory (Valued as of date received) Fiduciary Acquisition Value Debt Instruments US Treasury Bonds Series H Bonds Cash Advance to fund Russell E. Allyn Estate $ 42,000.00 25,000.00 $ 67,000.00 Household Goods & Furnishings Household Goods & Personal Property 1.00 TOTAL INVENTORY $ 2,531,895.26 , , " ~ RECEIPTS OF PRINCIPAL Mary E. Allyn P.OA As of 3/13/2006 Page 4 Receipts Subsequent to Inventory (Valued when received) 11/21/2005 GE Capital Assurance Claim Payment $ 2,170.00 12/2/2005 Social Security Payment 1,678.00 12/2/2005 Social Security Payment 747.00 2/6/2006 495 N. 25th Street, Camp Hill, PA 400,000.00 TOTAL RECEIPTS SUBSEQUENT TO INVENTORY $ 404,595.00 '. .. RECEIPTS OF PRINCIPAL Mary E. Allyn P.O.A. As of 3/13/2006 Page 5 Adjustment to Carrying Values 2/6/2006 Adjust Air Products & Chemicals to DOD Value Adjusted Value Value per Inventory $ 283,488.96 258,266.88 $ 25,222.08 2/6/2006 Adjust Altria Group to DOD Value Adjusted Value Value per Inventory 85,758.00 90,060.00 (4,302.00) 2/6/2006 Adjust Amex to DOD Value Adjusted Value Value per Inventory 341,205.48 325,197.18 16,008.30 2/6/2006 Adjust Ameriprise to DOD Value Adjusted Value 56,197.18 Value per Inventory 48,609.32 7,587.86 2/6/2006 Adjust BP PLC to DOD Value Adjusted Value 22,946.88 Value per Inventory 21,779.20 1,167.68 2/6/2006 Adjust Bristol Myers Squibb to DOD Value Adjusted Value 8,974.00 Value per Inventory 8,468.00 506.00 2/6/2006 Adjust Walt Disney to DOD Value Adjusted Value 60,372.00 Value per Inventory 58,488.00 1,884.00 '. , . .. .. RECEIPTS OF PRINCIPAL Mary E. Allyn P.OA As of 3/13/2006 Page 6 Adjustment to Carrying Values 2/6/2006 Adjust Hewlett Packard to DOD Value Adjusted Value Value per Inventory $ 3,798.90 3,533.04 $ 265.86 2/6/2006 Adjust Illinois Tool Works to DOD Value Adjusted Value Value per Inventory 49,643.87 49,923.64 (279.77) 2/6/2006 Adjust JP Morgan Chase to DOD Value Adjusted Value Value per Inventory 17,991.48 16,698.72 1,292.76 2/6/2006 Adjust JNJ to DOD Value Adjusted Value 45,684.00 Value per Inventory 50,096.00 (4,412.00) 2/6/2006 Adjust Lehman Bras Hldgs to DOD Value Adjusted Value 121,286.70 Value per Inventory 104,112.90 17,173.80 2/6/2006 Adjust M& T Bank to DOD Value Adjusted Value 7,887.66 Value per Inventory 7,960.92 (73.26) 2/6/2006 Adjust Mellon to DOD Value Adjusted Value 13,948.00 Value per Inventory 12,676.00 1,272.00 , . .. .. RECEIPTS OF PRINCIPAL Mary E. Allyn p.a.A. As of 3/13/2006 Page 7 Adjustment to Carrying Values 2/6/2006 Adjust Merck to DaD Value Adjusted Value Value per Inventory $ 61,227.00 50,796.00 $ 10,431.00 2/6/2006 Adjust Mid Penn to DaD Value Adjusted Value Value per Inventory 7,141.75 6,591.88 549.87 2/6/2006 Adjust Pepsico to DaD Value Adjusted Value 5,717.30 Value per Inventory 5,908.00 (190.70) 2/6/2006 Adjust Susq Bancshares to DaD Value Adjusted Value 7,210.50 Value per Inventory 6,927.00 283.50 2/6/2006 Adjust Tupperware to DaD Value Adjusted Value 16,005.25 Value per Inventory 16,738.90 (733.65) 2/6/2006 Adjust Verizon to DaD Value Adjusted Value Value per Inventory 4,810.80 4,789.52 21.28 2/6/2006 Adjust Wachovia to calculate 11,632 shares @ DaD Value Adjusted Value Value per Inventory 679,641.88 640,442.04 39,199.84 '. t. " .. RECEIPTS OF PRINCIPAL Mary E. Allyn p.a.A. As of 3/13/2006 Page 8 Adjustment to Carrying Values 2/6/2006 Adjust All Bern Mid-Cap to calculate DaD Value of 1446.314 units Adjusted Value Value per Inventory $ 9,162.86 8,593.94 $ 568.92 2/6/2006 Adjust Salomon Bros to calculate DaD value of 1461.895 units @ DaD Value Adjusted Value 29,110.37 Value per Inventory 28,723.11 387.26 2/6/2006 Adjust Scudder Tech to DaD Value Adjusted Value 22,837.05 Value per Inventory 21,247.37 1,589.68 2/6/2006 Adjust Franklin Templt to DaD Value Adjusted Value 38,388.42 Value per Inventory 37,916.43 471.99 2/6/2006 Adjust DMC TF Trust to DaD Value Adjusted Value 185,942.41 Value per Inventory 185,021.90 920.51 2/6/2006 Adjust Franklin Tempi PA TF to DaD Value Adjusted Value 190,110.19 Value per Inventory 189,378.30 731.89 2/6/2006 Adjust Putnam PA to DaD Value . . , . '. .. RECEIPTS OF PRINCIPAL Mary E. Allyn P.O.A. As of 3/13/2006 Page 9 Adjustment to Carrying Values Adjusted Value Value per Inventory $ 130,506.54 129,789.47 $ 717.07 2/6/2006 Adjust to DOD Value Adjusted Value Value per Inventory 42,457.34 42,000.00 457.34 2/6/2006 Adjust HHG to Sale proceeds value Adjusted Value Value per Inventory 38,830.00 1.00 38,829.00 3/13/2006 Adjust residence to sale value Adjusted Value Value per Inventory 426,603.13 400,000.00 26,603.13 TOTAL ADJUSTMENTS TO CARRYING VALUES $ 184,151.24 SUMMARY Total Inventory Total Receipts Subsequent To Inventory Total Adjustments To Carrying Values $ 2,531,895.26 404,595.00 184,151.24 TOTAL RECEIPTS OF PRINCIPAL $ 3,120,641.50 , . l~, .. GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Mary E. Allyn P.OA For Period 11/21/2005 Through 3/13/2006 Page 10 Gain Loss 11/22/2005 Long Term Cap Gain Reinvestment Net Proceeds Fiduciary Acquisition Value $ 693.62 0.00 Net Gain $ 693.62 11/22/2005 Short Term Cap Gain Reinvestment Net Proceeds Fiduciary Acquisition Value $ 94.16 0.00 Net Gain 94.16 12/5/2005 Long Term Cap Gain Distribution Net Proceeds Fiduciary Acquisition Value $ 141.60 0.00 Net Gain 141.60 12/5/2005 Short Term Capital Gains Distribution Net Proceeds Fiduciary Acquisition Value $ 86.53 0.00 Net Gain 86.53 12/8/2005 Sale of Ford Motor Co 3,791 Units Net Proceeds Fiduciary Acquisition Value $ 29,667.73 31,541.12 Net Loss $ 1,873.39 12/8/2005 Sale of Visteon Corp 26 Units Net Proceeds Fiduciary Acquisition Value $ 166.16 216.58 Net Loss 50.42 . <-<\ .. . GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 11 Mary E. Allyn P.OA For Period 11/21/2005 Through 3/13/2006 Gain Loss 12/12/2005 Long term cap gain reinvestment Net Proceeds $ 955.77 Fiduciary Acquisition Value 0.00 Net Gain $ 955.77 12/12/2005 Short term cap gain reinvestment Net Proceeds $ 317.92 Fiduciary Acquisition Value 0.00 Net Gain 317.92 12/19/2005 Short Term Cap Gain Reinvestment Net Proceeds $ 3.40 Fiduciary Acquisition Value 0.00 Net Gain 3.40 12/19/2005 Long Term Cap Gain Reinvestment Net Proceeds $ 23.23 Fiduciary Acquisition Value 0.00 Net Gain 23.23 12/29/2005 Sale of Vanguard Windsor Fund 18.759 Units Net Proceeds $ 317.46 Fiduciary Acquisition Value 333.15 Net Loss $ 15.69 1/3/2006 Sale of DaimlerChrysler AG 62 Units Net Proceeds $ 3,191.29 Fiduciary Acquisition Value 3,103.10 Net Gain 88.19 , . .. ... GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 12 Mary E. Allyn P.D.A. For Period 11/21/2005 Through 3/13/2006 Gain Loss 1/3/2006 Sale of Wachovia 1,045 Units Net Proceeds $ 55,179.60 Fiduciary Acquisition Value 52,793.40 Net Gain $ 2,386.20 1/3/2006 Sale of Rite Aid 200 Units Net Proceeds $ 634.02 Fiduciary Acquisition Value 700.00 Net Loss $ 65.98 1/3/2006 Sale of Yum Brands 20 Units Net Proceeds $ 943.22 Fiduciary Acquisition Value 1,017.40 Net Loss 74.18 Total Gains and Losses 4,790.62 2,079.66 Less Loss (2,079.66) Net Gain $ 2,710.96 . . . . ... ... DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Mary E. Allyn P.O.A. For Period 11/21/2005 Through 3/13/2006 Page 13 To: Mary E. Allyn Estate Transfer to Mary E. Allyn Estate Account 2/10/2006 Cash $ 15,268.36 3/13/2006 Cash 66,497.84 Air Products & Chemicals Inc 283,488.96 4,512 Units 3/13/2006 Altria Group Inc 85,758.00 1,200 Units 3/13/2006 American Express Company 341,205.48 6,534 Units 3/13/2006 Ameriprise Finllnc 56,197.18 1,306 Units 3/13/2006 BP P L C Spon ADR 22,946.88 328 Units 3/13/2006 Bristol Myers Squibb Co 8,974.00 400 Units 3/13/2006 Walt Disney Co Holding Co 60,372.00 2,400 Units 3/13/2006 Hewlett Packard Co 3,798.90 126 Units 3/13/2006 Illinois Tool Works Inc 49,643.87 589 Units 3/13/2006 JP Morgan Chase & Co 17,991.48 456 Units 3/13/2006 Johnson & Johnson 45,684.00 800 Units 3/13/2006 Lehman Brothers Holdings Inc 121,286.70 870 Units 3/13/2006 M& T Bank Corp 7,887.66 74 Units 3/13/2006 Mellon Financial Corp 13,948.00 400 Units 3/13/2006 Merck & Co Inc 61,227.00 1,800 Units " " ... ... DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Mary E. Allyn P.O.A. For Period 11/21/2005 Through 3/13/2006 Page 14 Total for Mary E. Allyn Estate $ 7,141.75 5,717.30 7,210.50 16,005.25 4,810.80 626,848.48 9,950.64 30,480.51 38,388.42 22,837.05 185,942.41 190,110.19 130,506.54 42,457.34 25,000.00 426,603.13 38,830.00 $3,071,016.62 3/13/2006 Mid Penn Bancorp Inc 265 Units 3/13/2006 Pepsico Inc 100 Units 3/13/2006 Susquehanna Bancshares Inc PA 300 Units 3/13/2006 Tupperware Corp 730 Units 3/13/2006 Verizon Communications 152 Units 3/13/2006 Wachovia Corporation 11,632 Units 3/13/2006 Alliance Bernstein Mid-Cap Growth Fund CI A 1,446.314 Units 3/13/2006 Salomon Brothers Investors Value Fund Inc CI 0 1,461.895 Units 3/13/2006 Franklin Templeton Funds Income Series CI A 15,732.957 Units 3/13/2006 DWS Technology Fund Class A 1,938.629 Units 3/13/2006 DMC Tax Free Trust PA Income Fund CI A 23,012.674 Units 3/13/2006 Franklin Templeton Funds PA Tax Free Inc Fd CI A 18,297.42 Units 3/13/2006 Putnam PA Tax Exempt Income Fund SBI 14,341.378 Units 3/13/2006 US Treasury Bonds Series H Bonds 3/13/2006 Cash Advance to fund Russell E. Allyn Estate 3/13/2006 495 N. 25th Street, Camp Hill, PA 3/13/2006 Household Goods & Personal Property ". L(, .. DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Mary E. Allyn P.OA For Period 11/21/2005 Through 3/13/2006 Page 15 To: Hugh and Susan Ratcliff Gift Distribution 1/6/2006 Cash $ 24,000.00 To: Ken and Linda Lowrie Gift Distribution 1/6/2006 Cash 24,000.00 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 3,119,016.62 '. . . ... .. . . INFORMATION SCHEDULES Mary E. Allyn P.OA For Period 11/21/2005 Through 3/13/2006 Page 16 Investments Made DWS Technology Fund Class A 2/6/2006 Scudder Technology name change effective 2/6/06 1,938.629 Units $ 22,837.05 Changes in Investment Holdings DaimlerChrysler AG $ 3,103.10 1/3/2006 Sale of DaimlerChrysler AG 62 Units (3,103.10) $ 0.00 Ford Motor C Del $ 31,541.12 12/8/2005 Sale of Ford Motor Co 3,791 Units (31,541.12) 0.00 Rite Aid Corp $ 700.00 1/3/2006 Sale of Rite Aid 200 Units (700.00) 0.00 Visteon Corp $ 216.58 12/8/2005 Sale of Visteon Corp 26 Units (216.58) 0.00 Wachovia Corporation $ 52,793.40 1/3/2006 Sale of Wachovia 1,045 Units (52,793.40) 0.00 YUM Brands Inc $ 1,017.40 1/3/2006 Sale of Yum Brands 20 Units (1,017.40) 0.00 .. ... .. INFORMATION SCHEDULES Mary E. Allyn P.O.A. For Period 11/21/2005 Through 3/13/2006 Page 17 Alliance Bernstein Mid-Cap Growth Fund CI A $ (787.78) 11/22/2005 Long Term Cap Gain Reinvestment 105.735 Units 693.62 11/22/2005 Short Term Cap Gain Reinvestment 14.354 Units 94.16 $ 0.00 Masschusetts Investors Growth Stock Fund CI A $ 5.32 1/3/2006 Sale of Mass Inv Grwth Stk Fd 0.427 Units (5.32) 0.00 Salomon Brothers Investors Value Fund Inc CI 0 $ (1,370.14) 12/12/2005 Long term cap gain reinvestment 46.669 Units 955.77 12/12/2005 Short term cap gain reinvestment 15.523 Units 317.92 12/29/2005 Dividend reinvestment 4.7 Units 96.45 0.00 Scudder Technology Fund Class A $ 22,837.05 2/6/2006 Scudder Technology name change effective 2/6/06 1,938.629 Units (22,837.05) 0.00 Vanguard Windsor Fund Inc $ 304.21 12/19/2005 Dividend Reinvestment 0.134 Units 2.31 12/19/2005 Short Term Cap Gain Reinvestment 0.197 Units 3.40 12/19/2005 Long Term Cap Gain Reinvestment 1.347 Units 23.23 12/29/2005 Sale of Vanguard Windsor Fund 18.759 Units (333.15) 0.00 " . .' . . '. .. RECEIPTS OF INCOME Mary E. Allyn P.OA For Period 11/21/2005 Through 3/13/2006 Page 18 Dividends Altria Group Inc 1/10/2006 Jan Dividend $ 960.00 BP P L C Spon ADR 12/6/2005 Dividend on BP PLC Spon ADR 175.64 Bristol Myers Squibb Co 2/1/2006 Feb Dividend 112.00 Walt Disney Co Holding Co 1/6/2006 Jan Dividend 648.00 Ford Motor C Del 12/1/2005 Dividend on Ford Motor 379.10 Hewlett Packard Co 1/4/2006 Jan Dividend 10.08 Illinois Tool Works Inc 1/23/2006 Jan Dividend 194.37 JP Morgan Chase & Co 1/30/2006 Jan Dividend 155.04 Johnson & Johnson 12/13/2005 Dec Dividend 264.00 Lehman Brothers Holdings Inc 11/22/2005 Nov Dividend 174.00 M& T Bank Corp 12/30/2005 Dec Div 33.30 Merck & Co Inc 1/3/2006 Jan Dividend 684.00 " '.. " .. RECEIPTS OF INCOME Mary E. Allyn P.O.A. For Period 11/21/2005 Through 3/13/2006 Page 19 Pepsico Inc 1/3/2006 Jan Dividend $ 26.00 Tupperware Corp 1/4/2006 Jan Dividend 160.60 Verizon Communications 2/1/2006 Feb Dividend 61.56 Wachovia Corporation 12/15/2005 Dec Dividend 6,465.27 Masschusetts Investors Growth Stock Fund CI A 1/3/2006 Sale of Mass Inv Grwth Stk Fd 0.21 Salomon Brothers Investors Value Fund Inc CI 0 12/29/2005 Dividend reinvestment 96.45 Franklin Templeton Funds Income Series CI A 12/5/2005 Dec Dividend 196.66 1/6/2006 Jan Dividend 196.66 2/3/2006 Feb Dividend 188.80 582.12 Vanguard Windsor Fund Inc 12/19/2005 Dividend Reinvestment 2.31 Total Dividends $ 11,184.05 Interest Citizens Bank Account # 621309--847-3 2/10/2006 January Interest 4.26 Citizens Bank Joint Checking Account #610067-789-3 12/14/2005 Interest on Joint checking account 6.46 " . . '.. " RECEIPTS OF INCOME Mary E. Allyn P.OA For Period 11/21/2005 Through 3/13/2006 Page 20 Ryan Beck Cash Fund 1/17/2006 Jan Interest $ 108.30 Legg Mason Cash Account 11/25/2005 Additional income posted to Legg Mason Account 2,523.58 11/30/2005 Posted to Legg MAson Account 53.00 2,576.58 US Treasury Bonds Series H Bonds 12/14/2005 Interest on Series H Bonds 1,186.00 Total Interest $ 3,881.60 Tax Exempt Interest DMC Tax Free Trust PA Income Fund CI A 11/25/2005 Nov Interest 676.66 12/27/2005 Dec Interest 654.16 1/24/2006 Jan Interest 668.15 1,998.97 Franklin Templeton Funds PA Tax Free Inc Fd CI A 11/21/2005 Nov Interest 700.79 12/19/2005 Dec Interest 700.79 1/20/2006 Jan Interest 700.79 2,102.37 Putnam PA Tax Exempt Income Fund SBI 11/29/2005 Nov Interest 439.86 12/27/2005 Dec Interest 381.42 1/30/2006 Jan Interest 411.50 1,232.78 Total Tax Exempt Interest 5,334.12 " <'. " ..- RECEIPTS OF INCOME Mary E. Allyn P.O.A. For Period 11/21/2005 Through 3/13/2006 Page 21 Other Income Citizens Bank Account # 621309--847-3 11/30/2005 Interest on checking account $ 2.71 1/10/2006 Interest on checking account 7.60 10.31 Total Other Income $ 10.31 $ 20,410.08 TOTAL RECEIPTS OF INCOME ... '" " ." . . DISBURSEMENTS OF INCOME Mary E. Allyn P.OA For Period 11/21/2005 Through 3/13/2006 Page 22 Insurance 12/2/2005 Highmark Blue Shield health insurance premium $ 302.50 Other Expenses 1/16/2006 Citizens Bank- SDB rent $ 1,355.88 1,000.00 375.00 80.20 30.52 53.00 39.93 42.63 625.00 325.00 6,335.82 50.00 88.00 11,832.90 72.90 56.00 300.00 185.00 704.56 32.28 62.69 450.00 12/2/2005 Rhoads Pharmacy - prescription drugs 12/2/2005 Michael Linn Masonry - real estate repairs 12/2/2005 Lillian Ernst - maintenance on real estate 12/10/2005 Rhoads Pharmacy - prescription expense 12/10/2005 PA American Water- water bill 12/10/2005 PPL - electric 12/14/2005 Verizon - telephone expense 12/14/2005 Penn Waste Inc.- refuse expense 12/14/2005 Don Wagner Landscaping 12/20/2005 Lucille Ernst- maintenance on real estate 12/20/2005 Homeland Center- skilled nursing care 12/20/2005 Don Wagner Landscaping- property maintenance 12/20/2005 Charles K Fetterhoff- dental expense 1/16/2006 Homeland Center- skilled nursing care 1/16/2006 Verizon- telephone expense 1/16/2006 Lucille Ernst- real estate maintenance 1/16/2006 Don Wagner Landscaping- real estate maintenance 1/16/2006 Brockie Pharmatech- medical expense 1/16/2006 PA American Water- water expense 1/16/2006 PPL- electricity 1/27/2006 Lucille Ernst- maintenance on real estate '" DISBURSEMENTS OF INCOME Mary E. Allyn P.O.A. For Period 11/21/2005 Through 3/13/2006 Page 23 1/27/2006 Borough of Camp HiII- water expense $ 60.00 1/27/2006 Highmark Blue Shield- health insurance premium 286.40 TOTAL DISBURSEMENTS OF INCOME $ 24,443.71 $ 24,746.21 (') o 3 0- S' CD a. o iii' - ..., C' c: - 0' :J en ..........r ~ N S' en en a. :r:r0l ~ ~ ~ CD CD :J(')b I Ol ::E :;o;'"en..., S' :r co' a. 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