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HomeMy WebLinkAbout11-19-02 I .. :t .} l", AMENDED AND REST A TED FIRST AND FINAL ACCOUNT for the "Revocable Trust" established by Mildred J. Gerber on December 19, 1997, and amended on August 2, 1999 and January 25, 2001. Stated by: Fred E. Gerber, II, Successor Trustee Date of Trustee's first receipt of funds: January 1, 1998 Account stated for the period: January 1,1998 to December 31,2001 Purpose of the account: the Trustee offers this Account to acquaint interested parties with the transactions that have occurred during his administration of the Trust. It is important that the Account be carefully examined. Request for additional information or questions or objections can be discussed with: Frederick E. Gerber, II 4287 Kearney Lane Fairfax, V A 22033 or Herbert G. Rupp, Jr., Esquire Rupp and Meikle 355 North 21 sl Street, Suite 205 Camp Hill, PA 17011 717-761-3459 r I r l ,. ~ .l.. SUMMARY OF ACCOUNT January 1, 1998 to December 31, 1998 Page Current Value Fiduciary Acquisition Value PRINCIPAL Receipts 1 $ 459,103.81 Unrealized Gain on Sales or other Dispositions 1 $ 192.48 $ 459,296.29 General Disbursements $ 0.00 Fees 1 $ 8,870.16 Balance before Distributions $ 450,426.13 Disbursements for Beneficiaries 1 $ 284.14 Principal Balance on Hand $ 450,141.99 F or Information: Investments Made 2 Changes in Investment Holdings INCOME Receipts 2 $ 27,598.84 Less Disbursements $ 0.00 Balance before Distribution $ 27,598.84 Disbursements for Beneficiaries 4 $ 649.29 Income Balance on Hand * $ 26,949.55 Combined Balance on Hand 4 $ 477,091.54 * Undistributed income was added to principal I I . t .. l ~ RECEIPTS OF PRINCIPALl998 SCHWAB ACCOUNT 11882.3422 shares at 17.6875 Nuveen P A Invt. Qlty Mun $ 210,168.93 23685.526 shares at 10.5100 Strong High Yield Muni B $ 248,934.88 NET VALUE SCHWAB ACCOUNT .............. $ 459,103.81 UNREALIZED GAINSILOSSES ON SALES OR OTHER DISPOSITIONS - 1998 Asset Unrealized Gain Unrealized Loss 11882.3422 Nuveen P A Investment Fiduciary Acquisition Value $210,168.93 (Market Value l2/31/97) Market Value 12/31/98 $2l4,624.81 $4,455.88 23685.5260 Strong High Yield Muni Bond Fund Fiduciary Acquisition Value $248,934.88 (Market Value l2/31/97) Market Value 12/31/98 $244,671.48 $4,263.40 Unrealized Gain on Sales or Other Dispositions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $192.48 DISBURSEMENT OF PRINCIPAL 1998 DATE PAYEE Description Amount 12/23/98 Rupp and Meikle Legal Services $ 8,870.16 TOTAL. . . . . . . . . . . . . . . . . . . . . . $ 8,870.16 DISBURSEMENT OF PRINCIPAL FOR BENEFICIARIES 1998 DATE PAYEE Description Amount 12/24/98 Circuit City TV for Mildred $ 284.14 TOTAL. . . . . . . . . . . . . . . . . . . . . . $ 284.14 1 , I J I l.. ~ INFORMATION SCHEDULE - INVESTMENTS MADE - 1998 Schwab Money Market Funds - (One (1) share equals $1.00) Date Shares Shares Dividends Purchased Redeemed Reinvested Opening Balance - Feb. 1998 2144.48 February 3.00 2147.48 March 2057.11 11.00 4215.59 April 2120.41 20.00 6356.00 May 2119.46 29.00 8504.46 June 2l74.18 39.00 10717.64 July 2139.32 46.00 12900.96 August 2234.96 61.7l 15197.63 September 2108.93 63.45 17370.01 October 2126.50 73.44 19569.95 November 2205.43 85.34 21860.72 December 4314.68 9803.59 125.09 16496.90 INCOME RECEIPTS 1998 01/30/98 Strong High Yield Muni B $ 1,146.36 02/02/98 Nuveen P A Invt. Qlty Mun $ 998.12 02/17/98 Schwab Money Market Fund $ 3.00 02/27/98 Strong High Yield Muni B $ l,058.99 03/02/98 Nuveen P A Invt. Qlty Mun $ 998.12 03/16/98 Schwab Money Market Fund $ 11.00 03/31/98 Strong High Yield Muni B $ 1,122.29 04/01/98 Nuveen P A Invt. Qlty Mun $ 998.12 04/16/98 Schwab Money Market Fund $ 20.00 04/30/98 Strong High Yield Muni B $ 1,121.34 2 I I l t ) 05/01/98 Nuveen P A Invt. Qlty Mun $ 998.12 05/15/98 Schwab Money Market Fund $ 29.00 OS/29/98 Strong High Yield Muni B $ 1,176.06 06/01/98 Nuveen P A Invt. Qlty Mun $ 998.12 06/15/98 Schwab Money Market Fund $ 39.00 06/30/98 Strong High Yield Muni B $ 1,139.20 07/01/98 Nuveen PA Invt. Qlty Mun $ 998.12 07/15/98 Schwab Money Market Fund $ 46.00 07/31/98 Strong High Yield Muni B $ 1,236.84 08/03/98 Nuveen P A Invt. Qlty Mun $ 998.12 08/17/98 Schwab Money Market Fund $ 61.71 08/31/98 Strong High Yield Muni B $ 1,110.81 09/01/98 Nuveen P A Invt. Qlty Mun $ 998.12 09115/98 Schwab Money Market Fund $ 63.45 09/30/98 Strong High Yield Muni B $ 1,128.38 10/0l/98 Nuveen PA Invt. Qlty Mun $ 998.12 10/15/98 Schwab Money Market Fund $ 73.44 10/30/98 Strong High Yield Muni B $ 1,207.31 11/02/98 Nuveen P A Invt. Qlty Mun $ 998.12 11/16/98 Schwab Money Market Fund $ 85.34 11/30/98 Strong High Yield Muni B $ 1,093.70 12/01/98 Nuveen P A Invt. Qlty Mun $ 998.12 12/28/98 Nuveen P A Invt. Qlty Mun $ 998.12 12/31/98 Schwab Money Market Fund $ 125.09 12/31/98 Strong High Yield Muni B $ 1,298.35 TOTAL. . . . . . . . . . . . . . . . . . . . . . . . . $ 26,374.10 3 . I , , j . ~ CAPITAL GAINS 1998 Date Description Amount 12/28/98 Nuveen PA Invt. Qlty Mun Capital Gains Dividend $ 7.13 12/28/98 Nuveen P A Invt. Qlty Mun Short Term Capital Gains $ 46.34 12/29/98 Strong High Yield Muni B Capital Gains Dividend $ 2l9.62 12/29/98 Strong High Yield Muni B Short Term Capital Gains $ 951.65 TOTAL. . . . . . . . . . . . . . . . . . . . . . . $ 1,224.74 TOTAL INCOME. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $27,598.84 DISBURSEMENTS OF INCOME FOR BENEFICIARIES 1998 DATE PAYEE Description Amount 12/12/98 Co!. Fred Gerber Reimbursement Receipts $ 649.29 Food and lodging for Mildred TOTAL $ 649.29 PRINCIPAL BALANCE ON HAND DECEMBER 31, 1998 SCHWAB ACCOUNT 11882.3422 shares at 18.0625 Nuveen P A Invt. Qlty Mun $ 214,624.81 23685.526 shares at 10.3300 Strong High Yield Muni B $ 244,671.48 16496.90 shares at 1.0000 Schwab Money Market Fund $ 16,496.90 Cash balance $ 1,298.35 NET VALUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 477,091.54 4 I I , L , SUMMARY OF ACCOUNT January 1, 1999 to December 31, 1999 Page Current Value Fiduciary Acquisition Value PRINCIPAL Receipts 6 $ 477,091.54 Net Gain on Sales or other Dispositions 6 $ 17,843.51 $ 494,935.05 Unrealized Loss on Sales or other Dispositions 6 $ 97,624.07 $ 397,310.98 General Disbursements $ 0.00 Fees 6 $ 5,840.22 Balance before Distributions $ 391,470.76 Disbursements for Beneficiaries 7 $ 27,097.00 Principal Balance on Hand $ 364,373.76 For Information: Investments Made 8 Changes in Interest Holdings INCOME Receipts 8 $ 25,923.71 Less Disbursements 10 $ 27.22 Balance before Distribution $ 25,896.49 Distributions to Beneficiaries 10 $ 200.00 Disbursements for Beneficiaries 11 $ 23,423.03 Income Balance on Hand * $ 2,273.46 Combined Balance on Hand 11 $ 366,647.22 * Undistributed income was added to principal r I I , . 1 RECEIPTS OF PRINCIPAL 1999 SCHWAB ACCOUNT l1882.3422 shares at 18.0625 Nuveen P A Invt. Q1ty Mun $ 2l4,624.81 23685.526 shares at 10.3300 Strong High Yield Muni B $ 244,671.48 16496.90 shares at 1.0000 Schwab Money Market Fund $ 16,496.90 Cash Balance $ 1,298.35 NET VALUE SCHWAB ACCOUNT ................. $ 477,091.54 NET GAINS/LOSSES ON SALES OR OTHER DISPOSITIONS - 1999 1050.000 Nuveen PA Investment Redeemed - conversion to cash $17,843.51 UNREALIZED GAINS/LOSSES ON SALES OR OTHER DISPOSITIONS - 1999 Asset Unrealized Gain Unrealized Loss 11882.3422 Nuveen PA Investment Market Value 12/31/98 $214,624.81 Market Value 12/31/99 $143,528.53 $71,096.28 23685.5260 Strong High Yield Muni Bond Fund Market Value 12/31/98 $244,671.48 Market Value 12/31/99 $218,143.69 $26,527.79 Unrealized Loss on Sales or Other Dispositions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $97,624.07 DISBURSEMENTS OF PRINCIPAL 1999 Date Payee Description Amount 02/14/99 Daniel G. Gilliland, CPA Tax Preparation Fees $ 735.16 07/12/99 Daniel Gilliland, CPA Tax Preparation Fees $ 2,105.06 11/09/99 Mr. Hebert Rupp Legal Services $ 3,000.00 TOTAL $ 5,840.22 6 I 1 , . 1 DISBURSEMENTS OF PRINCIPAL FOR BENEFICIARIES 1999 Date Payee Description Amount 02/24/99 Union National Bank Fred E. Gerber loan without $ 17,700.00 interest against his share of Mildred's estate at instruction of Mildred 1. Gerber, Beneficiary and Trustor 08/11/99 Sascha Gerber Military Uniforms $ 193.25 08/16/99 Sascha Gerber Military Uniforms $ 70.20 08/19/99 Ranger Joe's Sascha - Military Equip. $ 155.57 08/19/99 US Cay. Sascha - Military Equip. $ 48.49 08/20/99 Sascha Gerber Reimbursement for Military $ 87.80 Equipment 08/31/99 Jane Heflin Loan $ 5,000.00 09/30/99 Director of Finance Property Registration - Baltimore - $ 15.30 to be reimbursed 11/14/99 Maryland Dept. of the Envir. Processing Fee - to be reimbursed $ 10.00 12/17/99 Missouri Military Academy Tuition - Sean - Loan $ 3,816.39 TOTAL $ 27,097.00 7 r I I , . I INFORMATION SCHEDULE - INVESTMENTS MADE - 1999 Schwab Money Market Funds - (One (1) share equals $1.00) Shares Shares Dividends Date Purchased Redeemed Reinvested January 1331.28 17828.18 February 2131.73 19959.9l 0.00 March 3874.30 361.58 8.32 3521.04 April 2027.81 15.91 5609.76 May 2165.46 24.56 7799.78 June 1985.68 29.65 9557.23 July 2018.28 2105.06 37.40 9507.85 August 2099.07 2463.25 39.96 9183.63 September 2036.79 5119.00 30.21 6131.63 October 2025.4l 2662.44 27.2l 5521.81 November 2072.74 3806.66 29.66 3817.55 December 3701.19 3838.34 30.31 3710.71 INCOME RECEIPTS 1999 01/29/99 Strong High Yield Muni B $ 1,061.11 01/30/99 Schwab Money Market Fund Dividend $ 32.93 02/01/99 Nuveen PA Invt. Qlty Mun $ 998.12 02/28/99 Schwab Money Market Fund Dividend $ 72.50 02/28/99 Strong High Yield Muni B $ 1,046.02 03/01/99 Nuveen P A Invt. Qlty Mun $ 998.12 03/31/99 Strong High Yield Muni B $ 1,162.89 03/31/99 Schwab Money Market Fund Dividend $ 8.32 04/01/99 Nuveen P A Invt. Qlty Mun $ 909.92 04/30/99 Strong High Yield Muni B $ 1,255.54 8 r I I , . I 04/30/99 Schwab Money Market Fund Dividend $ 15.9l 05/03/99 Nuveen P A Invt. Qlty Mun $ 909.92 OS/28/99 Strong High Yield Muni B $ 1,075.76 05/31/99 Schwab Money Market Fund Dividend $ 24.56 06/01/99 Nuveen P A Invt. Qlty Mun $ 909.92 06/30/99 Strong High Yield Muni B $ 1,108.36 06/30/99 Schwab Money Market Fund Dividend $ 29.65 07/01/99 Nuveen P A Invt. Qlty Mun $ 909.92 07/30/99 Strong High Yield Muni B $ 1,189.15 07/31/99 Schwab Money Market Fund Dividend $ 37.40 08/02/99 Nuveen P A Invt. Qlty Mun $ 909.92 08/31/99 Strong High Yield Muni B $ 1,126.87 08/31/99 Schwab Money Market Fund Dividend $ 39.96 09/01/99 Nuveen P A Invt. Qlty Mun $ 909.92 09/30/99 Strong High Yield Muni B $ 1,115.49 09/30/99 Schwab Money Market Fund Dividend $ 30.21 10/01/99 Nuveen P A Invt. Qlty Mun $ 909.92 10/29/99 Strong High Yield Muni B $ 1,162.82 10/31/99 Schwab Money Market Fund Dividend $ 27.21 11/01/99 Nuveen P A Invt. Qlty Mun $ 909.92 11/30/99 Strong High Yield Muni B $ 1,123.09 11/30/99 Schwab Money Market Fund Dividend $ 29.66 12/01/99 Nuveen P A Invt. Qlty Mun $ 909.92 12/23/99 Nuveen P A Invt. Qlty Mun $ 877.42 12/31/99 Strong High Yield Muni B $ 1,264.29 12/31/99 Schwab Money Market Fund Dividend $ 30.31 TOTAL $ 25,132.95 9 r I I , i 1 CAPITAL GAINS 1999 Date Description Amount 12/23/99 Nuveen P A Invt. Qlty Mun Capital Gains Dividend $ 771.26 12/23/99 Nuveen P A Invt. Qlty Mun Short Term Capital Gains $ 19.50 TOTAL $ 790.76 TOTAL INCOME .......................................................... $25,923.71 DISBURSEMENTS OF INCOME 1999 Date Payee Description Amount 02/25/99 Charles Schwab Margin Interest $ 3.66 02/26/99 Charles Schwab Check Order Fee $ 19.90 03/29/99 Charles Schwab Margin Interest $ 3.66 TOTAL $ 27.22 DISTRIBUTIONS OF INCOME TO BENEFICIARIES 1999 Date Payee Description Amount Mildred Gerber cash for Mildred $ 200.00 TOTAL $ 200.00 DISBURSEMENTS OF INCOME FOR BENEFICIARIES - 1999 Date Payee Description Amount 02/01/99 Suburban Cable Cable Services - Mildred $ 133.09 02/05/99 USSA College Tuition - Mischa $ 8,894.00 02/05/99 Nations Bank VISA College Tuition - Sascha $ 8,487.45 02/21/99 Capital One Reimburse Jane Heflin for travel $ 357.92 to New Cumberland 05/30/99 Best Buy Offi e Supplies for Trust $ 103.38 Man gement 06/16/99 Acacia Life Insurance Co. Life nsurance - Marilyn $ 19.50 10 , I L , I I 06/16/99 Acacia Life Insurance Co. Life Insurance - Jane $ 18.35 06/16/99 Bell Atlantic Mobile Telephone - Mildred $ 116.65 08/08/99 Home Depot Repairs - Hilltop Drive $ 525.43 08/08/99 CompuServe Scanner/Fax/Copier for Trust $ 1,082.51 Management 08120/99 Cpt. John Hanseir Memorial Fund - Fred, Sr. $ 300.00 09/01/99 Loredin General Dist. Court Mildred - Parking Fine $ 59.00 09/15/99 AT&T Telephone for Mildred $ 60.00 09/30/99 Atlantic Insurance Mgmt. Fire Insurance - Hilltop Dr. $ 151.00 10/03/99 Acacia Life Insurance Life Insurance - Marilyn $ 19.50 10/03/99 Acacia Life Insurance Life Insurance - Jane $ 18.35 10/13/99 Bell Atlantic Mobile Telephone - Mildred $ 41.59 10/31/99 P A Dept. of Revenue Tax Payment - Mildred $ l,116.00 10/31/99 Bell Atlantic Mobile Telephone - Mildred $ 159.36 11/01/99 P A Dept. of Revenue Tax Payment - Mildred $ 1,116.00 11/01/99 P A Dept. of Revenue Tax Payment - Mildred $ 622.00 12/15/98 Bell Atlantic Telephone - Mildred $ 21.95 TOTAL $ 23,423.03 PRINCIPAL BALANCE ON HAND DECEMBER 31, 1999 SCHWAB ACCOUNT 10832.3422 shares at 13.2500 Nuveen PA Invt. Qlty Mun $ 143,528.53 23685.526 shares at 19.2100 Strong High Yield Mum B $ 218,143.69 3710.71 shares at 1.0000 Schwab Money Market Fund $ 3,710.71 Cash balance $ 1,264.29 NET VALUE .................................... $ 366,647.22 11 , 1 . I SUMMARY OF ACCOUNT January 1,2000 to December 31,2000 Page Current Value Fiduciary Acquisition Value PRINCIPAL Receipts 13 $ 366,647.22 Unrealized Loss on Sales or other Dispositions 13 $ 11,400.54 $ 355,246.68 General Disbursements $ 0.00 Fees 13 $ 3,500.00 Balance before Distributions $ 351,746.68 Disbursements for Beneficiaries 14 $ 5,780.57 Principal Balance on Hand $ 345,966.11 F or Information: Investments Made 14 Changes in Investment Holdings INCOME Receipts 15 $ 24,004.61 Less Disbursements 16 $ 97.34 Balance before Distribution $ 23,907.27 Disbursements for Beneficiaries 16 $ 22,913.91 Income Balance on Hand * $ 993.36 Combined Balance on Hand 18 $ 346,959.47 * Undistributed income was added to principal 1 I . I RECEIPTS OF PRINCIPAL - 2000 SCHWAB ACCOUNT 10832.3422 shares at 13.2500 Nuveen PA Invt. Qlty Mun $ 143,528.53 23685.526 shares at 9.2l00l0.3300 Strong High Yield Muni B $ 218,l43.69 3710.71 shares at 1.0000 Schwab Money Market Fund $ 3,710.71 Cash Balance $ 1,264.29 NET VALUE SCHWAB ACCOUNT............ $ 366,647.22 UNREALIZED GAINS/LOSSES ON SALES OR OTHER DISPOSITIONS - 2000 Asset Unrealized Gain Unrealized Loss 10832.3422 Nuveen P A Investment Market Value 12/31/99 $143,528.53 Market Value 12/31/00 $148,944.71 $5,416.18 23685.5260 Strong High Yield Muni Bond Fund Market Value l2/3l/99 $218,143.69 Market Value 12/31/00 $201,326.97 $16,816.72 Unrealized Loss on Sales or Other Dispositions ................................... $11,400.54 DISBURSEMENTS OF PRINCIPAL - 2000 Date Payee Description Amount 04/05/00 Lindsay Baird Legal Services $ 500.00 04/05/00 Mr. Hebert Rupp Legal Services $ 3,000.00 TOTAL $ 3,500.00 13 , I , I DISBURSEMENTS OF PRINCIPAL FOR BENEFICIARIES - 2000 Date Payee Description Amount 05/06/00 Joe Cross Roof Repair - Baltimore - to be $ 300.00 reimbursed 07/26/00 R.B. Hobaugh & Son, Inc. Garage Door Installation - Hilltop $ 52.50 Drive 07/26/00 Director of Finance Property Tax - Baltimore - to be $ 1,590.89 reimbursed 07/27/00 Dell Marketing VISA Purchase - computer for $ 3,812.18 Sascha 08120/00 Director of Finance Residential Property Stat. - to be $ 15.00 reimbursed 12/17/00 Maryland Dept. of En vir. Envir. Assessment Fee - to be $ 10.00 reimbursed TOTAL $ 5,780.57 INFORMATION SCHEDULE - INVESTMENTS MADE - 2000 Schwab Money Market Funds - (One (1) share equals $1.00) Shares Shares Dividends Date Purchased Redeemed Reinvested January 1264.29 12.60 4987.60 February 2009.72 4153.86 18.54 2862.00 March 1966.61 1510.88 16.11 3333.84 April 2241. 79 5353.05 16.75 239.33 May 1929.29 1796.19 6.72 379.15 June 2053.42 1015.94 6.82 1423.45 July 2037.76 1208.51 11.19 2263.89 August 266.46 2536.09 5.74 0.00 September October 1231.29 1233.61 2.32 0.00 14 I . . I RECEIPTS OF INCOME - 2000 01/31/00 Strong High Yield Muni B $ 1,132.30 01/3l/00 Schwab Money Market Fund Dividend $ 12.60 02/01/00 Nuveen P A Invt. Qlty Mun $ 877.42 02/29/00 Schwab Money Market Fund Dividend $ 18.54 02/29/00 Strong High Yield Muni B $ 1,089.19 03/01/00 Nuveen PA Invt. QltY Mun $ 877.42 03/31/00 Strong High Yield Muni B $ 1,364.37 03/31/00 Schwab Money Market Fund Dividend $ 16.11 04/01/00 Nuveen P A Invt. Qlty Mun $ 877.42 04/30/00 Strong High Yield Muni B $ 1,051.87 04/30/00 Schwab Money Market Fund Dividend $ 16.75 05/01/00 Nuveen P A Invt. Qlty Mun $ 877.42 05/31/00 Strong High Yield Muni B $ 1,176.00 05/31/00 Schwab Money Market Fund Dividend $ 6.72 06/01/00 Nuveen P A Invt. Qlty Mun $ 877.42 06/15/00 Schwab Money Market Fund Dividend $ 6.82 06/30/00 Strong High Yield Muni B $ 1,214.50 07/03/00 Nuveen P A Invt. Qlty Mun $ 823.26 07/17/00 Schwab Money Market Fund Dividend $ 11.19 07/31/00 Strong High Yield Muni B $ 1,091.51 08/01/00 Nuveen P A Invt. Qlty Mun $ 823.26 08/15/00 Schwab Money Market Fund Dividend $ 5.74 08/31/00 Strong High Yield Muni B $ 1,159.15 09/01/00 Nuveen P A Invt. Qlty Mun $ 823.26 09/29/00 Strong High Yield Muni B $ 1,133.93 10/02/00 Nuveen P A Invt. Qlty Mun $ 823.26 10/16/00 Schwab Money Market Fund Dividend $ 2.32 15 I . 10/31/00 Strong High Yield Mum B $ 1,118.19 11/01/00 Nuveen P A Invt. Qlty Mun $ 823.26 11/15/00 Schwab Money Market Fund Dividend $ 0.78 11/30/00 Strong High Yield Muni B $ 1,066.1 0 12/01/00 Nuveen P A Invt. Qlty Mun $ 823.26 12/29/00 Nuveen P A Invt. Qlty Mun $ 823.26 12/29/00 Strong High Yield Muni B $ 1,160.01 TOTAL $ 24,004.61 TOTAL INCOME .......................................................... $24,004.61 DISBURSEMENTS OF INCOME - 2000 Date Payee Description Amount 08/30/00 Charles Schwab Margin Interest $ 8.03 09/28/00 Charles Schwab Margin Interest $ 6.81 10/30/00 Charles Schwab Margin Interest $ 8.43 l1/29/00 Charles Schwab Margin Interest $ 45.79 12/28/00 Charles Schwab Margin Interest $ 28.28 TOTAL $ 97.34 DISBURSEMENTS OF INCOME FOR BENEFICIARIES - 2000 Date Payee Description Amount 01/31/00 Missouri Military Academy Tuition - Sean - Loan $ 2,736.57 03/15/00 Missouri Military Academy Tuition - Sean - Loan $ 1,417.0l 04/15/00 Missouri Military Academy Tuition - Sean - Loan $ 1,415.83 04/1 7/00 Sascha Gerber College Testing Fee $ 270.00 05/13/00 Missouri Military Academy Tuition - Sean - Loan $ 496.19 OS/20/00 Missouri Military Academy Tuition - Sean - Loan $ 1,000.00 06/02/00 Missouri Military Academy Tuition - Sean - Loan $ 766.90 06/30/00 Missouri Military Academy Tuition - Sean - Loan $ 941.16 16 I . , 01131/00 Jane Heflin Reimbursement travel exp. $ 1,192.00 for care of Mildred 02/09/00 Bell Atlantic Mobile Telephone - Mildred $ 155.29 02/09/00 AAA Auto Club - Mildred $ 70.00 03/15/00 Bell Atlantic Telephone - Mildred $ 93.87 03/29/00 Bell Atlantic Telephone - Mildred $ 13 7.22 04/18/00 Mutual of Omaha Ins. Premium - Mildred $ 30.00 OS/29/00 Highland Gardens House Maintenance - $ 249.04 Hilltop Dr. 06/30/00 Frederick E. Gerber Reimburse - home repair - $ 230.06 Hilltop Dr. 06/30/00 Verizon Wireless Telephone - Mildred $ 37.29 07/26/00 Verizon Wireless Telephone - Mildred $ 47.52 07/28/00 United States Treasury 1040 Tax Payment - $ 7,224.00 Mildred 08/13/00 Mil~ed Gerber Reimburse - Personal Care - $ 214.00 Mildred 08/13/00 Missouri Military Academy Tuition - Sean - Loan $ 1,080.93 09/03/00 Verizon Telephone - Mil~ed $ 64.85 09/18/00 P A Dept. of Revenue Tax Payment - Mildred $ 213.00 09/18/00 Frederick Gerber Sascha Birthday Gift $ 250.00 09/28/00 Verizon Telephone - Mildred $ 94.76 09/26/00 Altantic Insurance Mgmt. Home Ins. - Hilltop Dr. $ 157.00 09/30/00 USAA Auto Ins. - Mildred $ 161.34 10/28/00 Verizon Telephone - Mildred $ 68.08 12/24/00 Mischa Gerber College - room & board $ 800.00 Mischa Gerber Christmas Gift $ 250.00 12/24/00 Sascha Gerber College - room & board $ 800.00 Sascha Gerber Christmas Gift $ 250.00 TOTAL $ 22,913.91 17 . . , PRINCIPAL BALANCE ON HAND DECEMBER 31, 2000 SCHWAB ACCOUNT 10832.3422 shares at 13.7500 Nuveen PA Invt. Qlty Moo $ 148,944.7l 23685.526 shares at 8.5000 Strong High Yield Mooi B $ 201,326.97 Less checks which cleared in 2001 (Nos. 201 and 202) $ 2,100.00 Less Margin Loan Outstanding $ 1,212.21 NET VALUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 346,959.47 18 I . SUMMARY OF ACCOUNT January 1,2001 to December 31,2001 Page Current Value Fiduciary Acquisition Value PRINCIPAL Receipts 21 $ 346,959.47 Net Gain on Sales or other Dispositions 21 $ ll,399.48 $ 358,358.95 General Disbursements 21 $ 270,126.42 Fees 22 $ 28,351.49 Balance before Distributions $ 59,881.04 Disbursements for Beneficiaries 22 $ 59,845.01 Principal Balance on Hand $ 36.03 For Information: Investments Made Changes in Investment Holdings INCOME Receipts 23 $ l8,240.94 Less Disbursements 24 $ 4,070.03 Balance before Distribution $ 14,170.91 Disbursements for Beneficiaries 25 $ 14,206.92 Income Balance on Hand $ (36.01) Combined Balance on Hand 26 $ 0.02 , , , . RECEIPTS OF PRINCIPAL - 2001 SCHWAB ACCOUNT 10832.3422 shares at 13.7500 Nuveen PA Invt. Qlty Mun $ 148,944.71 23685.526 shares at 8.5000 Strong High Yield Muni B $ 201,326.97 Less checks which cleared in 200l (Nos. 201 and 202) $ 2,lOO.00 Less Margin Loan Outstanding $ l,2l2.21 NET VALUE SCHWAB ACCOUNT ............ $ 346,959.47 NET GAINS/LOSSES ON SALES OR OTHER DISPOSITIONS - 2001 10,832.3422 shares Nuveen P A Investment Redeemed - conversion to cash 23,685.5260 shares Strong High Yield Fund Redeemed - conversion to cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $11,399.48 DISBURSEMENTS OF PRINCIPAL TO PNC BANK - GUARDIAN OF ESTATE OF MILDRED J. GERBER 11/07/01 PNC Bank $ 269,530.28 12/11/01 PNC Bank $ 596.14 TOTAL $ 270,l26.42 21 I . , I . DISBURSEMENTS OF PRINCIPAL - 2001 Date Payee Description Amount 01/24/01 Orrstown Bank Jacqueline Verney, Esquire for $ 1,500.00 legal fees for Mildred J. Gerber 01/25/01 Rupp and Meikle Legal Fees $ 5,000.00 01/31/01 Rupp and Meikle Legal Fees $ 7,000.00 03/13/01 Rupp and Meikle Legal Fees $ 5,000.00 03/20/01 Orrstown Bank Jacqueline Verney, Esquire for legal $ 1,500.00 fees for Mildred J. Gerber 03/22/01 Rupp and Meikle Legal Fees $ 5,000.00 5/24/01 Jacqueline Verney Legal Fees $ l,OOO.OO 5/24/01 Allfirst Bank Rupp and Meikle - reimbursement $ 500.00 for fees of handwriting expert OS/26/01 Lindsay Baird Legal Services $ 1,500.00 09/23/0l Daniel G. Gilliland, CPA Income Tax Preparation for $ 351.49 Mildred TOTAL $ 28,351.49 DISBURSEMENTS OF PRINCIPAL FOR BENEFICIARIES - 2001 Date Payee Description Amount 01/23/0l PNC Bank Mildred 1. Gerber for living $ 1,000.00 expenses, etc. 1/23/01 Sun Trust Bank Transfer to Fred E. Gerber by $ 30,000.00 instruction of Mildred J. Gerber, beneficiary and Trustor - subject to conditions 03/06/01 Jane Heflin Reimburse - Travel, etc. - $ 900.00 Guardianship - to care for Mildred 05/30/01 PNC Bank Mildred J. Gerber for medical $ 25,000.00 expenses, living expenses, etc. 06/07/01 Jane Gerber Heflin Reimburse - Mildred Travel to $ 1,000.00 Chicago 07/11/01 Sascha Gerber Loan - Officers School $ 500.00 22 . , , . . . I I 11/11/01 Jane Gerber Reimburse - food, clothing, $ 637.01 etc. - Mildred 11/21/01 Valley Bank of MD Ground Rent - Baltimore - to $ 48.00 be reimbursed 11/30/01 Somerset Pointe College Expense - room & $ 760.00 board Mischa TOTAL $ 59,845.01 RECEIPTS OF INCOME - 2001 01/31/01 Strong High Yield Muni B $ 1,116.46 02/01/01 Nuveen PA Invt. Qlty Mun $ 823.26 02/28/0 1 Schwab Money Market Fund Dividend $ 970.79 03/01/01 Nuveen P A Invt. Qlty Mun $ 823.26 03/30/01 Strong High Yield Muni B $ l,061.86 04/02/01 Nuveen P A Invt. Qlty Mun $ 823.26 04/30/01 Strong High Yield Muni B $ 954.49 05/01/01 Nuveen P A Invt. Qlty Mun $ 823.26 05/31/0 1 Strong High Yield Muni B $ 1,005.27 06/01/01 Nuveen P A Invt. Qlty Mun $ 823.26 06/29/01 Strong High Yield Muni B $ 979.62 07/02/01 Nuveen P A Invt. Qlty Mun $ 823.26 07/31/01 Strong High Yield Muni B $ 945.46 08/01/01 Nuveen P A Invt. Qlty Mun $ 823.26 08/31/01 Strong High Yield Muni B $ 1,045.39 09/04/01 Nuveen P A Invt. Qlty Mun $ 823.26 09/28/01 Strong High Yield Muni B $ 848.77 10/01/01 Nuveen P A Invt. Qlty Mun $ 823.26 10/31/01 Strong High Yield Muni B $ 940.13 11/01/01 Nuveen P A Invt. Qlty Mun $ 823.26 23 . , , . . . . . 11/06/01 Early MMF Dist. $ 6.36 11/15/01 Schwab Money Market Fund $ 0.78 11/29/01 Schwab 1 Interest $ 5.26 11/30/01 Strong High Yield Muni B $ 124.43 l2/l0/01 Early MMF Dist. $ 3.25 12/28/0l Schwab 1 Interest $ 0.02 TOTAL $ 18,240.94 TOTAL INCOME .......................................................... $18,240.94 DISBURSEMENTS OF INCOME - 2001 Date Payee Description Amount 01/30/01 Charles Schwab Margin Interest $ 91.86 02/27/01 Charles Schwab Margin Interest $ 317.25 03/29/01 Charles Schwab Margin Interest $ 352.77 04/27/01 Charles Schwab Margin Interest $ 372.02 05/30/01 Charles Schwab Margin Interest $ 391.90 06/28/01 Charles Schwab Margin Interest $ 484.96 07/30/01 Charles Schwab Margin Interest $ 537.13 08/30/01 Charles Schwab Margin Interest $ 515.84 09/27/01 Charles Schwab Margin Interest $ 445.15 10/30/01 Charles Schwab Margin Interest $ 477.27 11/29/01 Charles Schwab Margin Interest $ 83.88 TOTAL $ 4,070.03 24 . , , . . ' . , DISBURSEMENTS OF INCOME FOR BENEFICIARIES - 2001 Date Payee Description Amount 03/12/01 Jane Heflin Reimburse - Travel, etc. - $ 1,839.74 Guardianship - for Mildred 03/17/01 Frederick Gerber Reimburse for Mildred Exp - gas, $ 2,264.58 food, etc.. 05/01/01 USAA Membership Renewal - Mildred $ 90.00 OS/27/01 American Amicable Life Life Insurance - Mildred $ 122.60 OS/28/01 AT&T Telephone - Mildred $ 82.80 06/12/01 Wachovia MC Reimburse - Fred Gerber - travel, etc. $ 726.97 Mildred 06/15/01 Kmart Mildred - household items $ 556.50 06/23/01 Framers Workshop Framed Diplomas - Mildred $ 1,092.75 06/23/01 Derr's House Cleaning - Hilltop Dr. $ 700.00 07/21/01 Home Depot Home Repair - Hilltop Dr. $ 335.17 07/23/01 Fred Gerber Reimburse - travel expo - for Mildred $ 1,080.71 07/29/0l Rite Aid Medications - Mildred $ 27.00 07/29/01 Karns Groceries - Mildred $ 118.64 08/02/01 Millie Scott Reimbursement for Hairdresser - $ 14.00 Mildred 08/20/01 Central Collection Unit Telephone - Mildred $ 61.43 08/23/01 Frederick Gerber Reimburse - food, gas, etc. - for $ 714.70 Mildred 09/07/01 Gregg Smore Lawn Maintenance - Hilltop Drive $ 100.00 09/08/01 Karns Groceries - Mildred $ 187.13 09/09/01 Millie Scott Care of Mildred $ 183.00 09/23/01 Millie Scott Care of Mil~ed $ 170.00 09/23/01 Wachovia Reimburse - Fred Gerber - $ 438.63 food/gas/restaurant for Mildred 09/23/01 Atlantic Insurance Mgmt. Insurance - Hilltop Dr. $ 208.00 11/06/01 Verizon Telephone - Mildred $ 50.11 25 . J ) . . . . . 11/10/01 Greg Smore Lawn Maintenance - Hilltop Drive $ 30.00 11/11/01 Office Max Fax Machine and office supplies - $ 585.10 Trust Management 11/16/01 Millie Scott Reimburse - groceries - for Mildred $ 81.00 11/25/01 Rite Aid Pharmacy/food/diapers - Mildred $ 163.24 11/25/01 Giant Groceries for Mildred $ 292.69 11/25/01 Frederick Gerber Reimburse - food, gas, pharmacy, etc. $ 1,821.43 - for Mildred 11/25/01 Globe Life Insurance - Mildred $ 69.00 TOTAL $ 14,206.92 PRINCIPAL BALANCE ON HAND DECEMBER 31,2001 SCHWAB ACCOUNT Cash $ 0.02 NET VALUE ....................................... $ 0.02 26 . . , . . . . NOTES TO ACCOUNT 1 . The Trustee intends to claim commissions for the years 1998 through 2001 from the Guardian of the Estate for the administration of the Trust as follows: 1998 - 2001 income $95,768.10x5% = $4,788.41 2. The Trustee intends to claim an Administration Fee based on 4 years of administration, on assets of $459,103.00 x 1 Y2%+ = $7,000.00 3. The Trustee intends to claim reimbursement for the costs of filing the First and Final Account of this Trust of $182.00. 4. Promissory Notes with interest will be obtained from Jane Heflin, Sean Heflin and Mischa Gerber for loans made to them. 1'/\ 15-Nov-02 05:23pn From-~EA~TMCAR~ OPERATIONS H036313m T-748 p.nm F-080 ,,~. . ..._,..,.. - . r_. .~..... . . . . . . . . Sionnture pace to the ""'e"d.d and Restat.d Fin;t and FinQI Account of Frod E. Gllt'ber, II for Revocable Trust of Mildred J. Gerber. Date; //-I.~-t}'-z.- Fred t. Gerb....~ RtUIVld D'~ov-n2 17 : 11 Fr..m 0214 Tc-HOD4sa D I RECTO. OPiIl PUI 03 . . . " . .. .. , FREDERICK E. GERBER, II, Trustee under the Revocable Trust established by Mildred J. Gerber on December 19, 1997 and amended on August 2, 1999 and January 25, 2001, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing Amended and Restated First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust during the accounting period have been paid in full or will be paid when due; that, to his knowledge, there are no claims now outstanding during the accounting period against the Estate; and that all taxes presently due from the Trust have been paid. FREDERI Subscribed, sworn to and acknowledged before me by FREDERICK E. GERBER, II, Trustee, this /~ day of ,(HlI'f/h ~~~ ,2002. .~ ~y{,f1#_ ~N4/~ar~ Notary Public . .. . . . IIIIrI .. , CERTIFICATE OF SERVICE I, Herbert G. Rupp, Jr., Esquire, do hereby certify that I am serving a true and correct copy of the foregoing Amended and Restated First and Final Account upon the persons named below by placing the same in the United States Mail, First Class, Postage Prepaid, on the date stated below: Marilyn Jo Gerber 42 Drexel Place New Cumberland, PA 17070 Amy J. Mendelsohn, Esquire Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 ~~..?~\I ert G. Rupp, Jr., squire Attorney I.D.# 01597 355 North 21 st Street, Suite 205 Camp Hill, Pennsylvania 17011 (717) 761-3459 Date: ~ ~ \ ~f 'l.8ral- "'--, , () C Z )> - () W (/) ;;0 ,-:f ~() -1-1 ""'-I OlCCCD "TI 0g::0 )>;;o:I: ::::: -,0 0l'U'U.., ;;0 ;;oc (/)Cm "TI(/)~ 0""'-13 "''U ;;0-1 ~>;;o ;;o~~ "'-'U ZCD 0 I m :I:Z-I mO ::l""'-l o3::l'r' o)>m ~ 0-;;=1. CD O-G)' mZz Z~OQ ~"TI::f ---'=::r()~., 00 O(/)()() ~~~ o I , ('"' ",W-cl'.>OCD;;o>-\ G)"TIm . '0 _ )> .j::o.. )> -' C -. 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