HomeMy WebLinkAbout03-05-08 (2)
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15056041169
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO Box 280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
21-07-0689
Date of Birth
482-09-4768
06152007
05061919
MILLER
ROY
MI
R
Decedent's Last Name Suffix
Decedent's First Name
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
[Xl 1. Original Return
o 4. Limited Estate
!Xl 6. Decedent Died Testate
(Attach Copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of
death after 12-12-82)
!Xl 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
o 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
0 3. Remainder Return (date of death
prior to 12-13-82)
0 5. Federal Estate Tax Return Required
1 8. Total Number of Safe Deposit Boxes
w. JEFFREY SIDEBOTTOM, ESQUIRE
717-399-2162
Firm Name (If Applicable)
REGISTER OF WILLS USE ONLY
BARLEY SNYDER LLC
f"'.-..:.-
126 EAST KING STREET
C)
,.'
;-;;5::')
.-~ .11
'~-(5
~
-.;~:..
First line of address
:Ct-
:;\'
Second line of address
"~l
I
U'i
City or Post Office
State
ZIP Code
LANCASTER
PA
17602
'.~:...
.r:-
c;;
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this return, inclUding accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and compl . Oeclar tion of prepar r other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATUR F PERSO R S BL OR FliNG RETURN DATE
~ f2)1t.. II) ~.. J,..( .
ADDRESS
C/O B
SIGNA URE F PREPARER OTHER THAN REPR
BARL Y SNYDER LLC By:
ADDRESS
126 EAST KING STREET,
, A 17602
PLEASE USE ORIGINAL FORM ONLY
Side 1
L
15056041169
15056041169
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--.J
15056042160
REV-1500 EX
Decedent's Name: ROY R MILLER
RECAPITULATION
1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5.
6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested . . . . . .. 7.
8. Total Gross Assets (total Lines 1 - 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.
9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . .. 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... . . . . . . . . .. 10.
11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11.
12. Net Value of Estate (Line 8 minus Line 11). . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . .. 13.
14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . .. 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) x .0_
16. Amount of Line 14 taxable
at lineal rate x .012
17. Amount of Line 14 taxable
at sibling rate x .12
18. Amount of Line 14 taxable
at collateral rate x .15
15.
2,240,684.43
16.
17.
18.
19. TAX DUE ........................................................ 19.
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L
15056042160
Decedent's Social Security Number
482-09-4768
12,508.03
2,280,814.10
2,293,322.13
40,408.25
12,229.45
52,637.70
2,240,684.43
2,240,684.43
100,830.80
100,830.80
o
15056042160
--.J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21- 07 - 068 9
DECEDENT'S NAME
Rov R. Miller
STREET ADDRESS
100 Mt. Allen Drive
CITY 1 STATE I ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
100,830.80
87.637.50
4.612.50
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C) (2)
92,250.00
Total Interest/Penalty (0 + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund. (4)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
8,580.80
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(58)
8,580.80
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. IX] 0
b. retain the right to designate who shall use the property transferred or its income;. . . . . . . . . . . . . . . . . . .. IX] 0
c. retain a reversionary interest; or ......................................................... 0 ~
d. receive the promise for life of either payments, benefits or care? ................................ 0 ~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " IX] 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . .. 0 IX]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is three (3) percent [72 P.S. ~9116(a)(1.1.)(i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 P.S. ~9116(a)( 1.1 )(ii)). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent,
an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted
in 72 PS. ~9116(1.2) [72 PS. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. A sibling is
defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Roy R. Miller
FILE NUMBER
21-07-0689
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
PNC checking account #51-4004-3857
- accrued interest
2.
Refund due from U.S. Treasury on amended 1040
for 2005
VALUE AT DATE
OF DEATH
5,169.90
1.13
7,337.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
12,508.03
REV-1510 EX+ (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Roy R. Miller
FILE NUMBER
21-07-0689
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER
1.
DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT ~ND
THE D~TE OF TRANSFER ATTACH A COPY OF THE DEED FOR R~L ESTATE.
Transfers within one year of death - cash:
12-B-06 to Gordon Giersch (son-in-law)
12-8-06 to Barbara Giersch (daughter)
12-8-06 to Louis Giersch (grandson)
12-8-06 to Erik Miller (grandson)
12-11-06 to Virginia Miller (daughter-in-law)
12-11-06 to Dennis Miller (son)
12-11-06 to Elliot Miller (grandson)
5-30-07 to Barbara Giersch (daughter)
5-30-07 to Louis Giersch (grandson)
5-30-07 to Lindsey Giersch (wife of grandson)
5-30-07 to Dennis Miller (son)
5-30-07 to Virginia Miller (daughter-in-law)
5-30-07 to Elliot Miller (grandson)
5-30-07 to Erik Miller (grandson)
5-30-07 to Lesli Miller (wife of grandson)
5-30-07 to Gordon Giersch (son-in-law)
2.
Assets in Trust Account with PNC Bank, N.A.,
Trustee Under Agreement dated June 22, 2000 -
see attached lists of assets
3.
IRA accounts:
Income Manager Account #98 661 934
Life USA/Allianz Account #4316956
Fiserv Trust Company Account #0053859600001
DATE OF DEATH % OF DECO'S EXCLUSION
VALUE OF ASSET INTEREST (IF APPliCABLE)
TAXABLE
VALUE
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
?,017,104.81
40,920.29
69,008.00
9,781.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100% 3,000.00 9,000.00
100%
100%
100%
100%
2,017,104.81
40,920.29
69,008.00
9,781.00
TOTAL (Also enter on line 7, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
2,280,814.10
REV-1511 EX+ (10-06)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Roy R. Miller
ITEM
NUMBER
A.
1.
2.
3.
4.
B.
1.
2.
FILE NUMBER
21-07-0689
Debts of decedent must be reported on Schedule t.
DESCRIPTION
FUNERAL EXPENSES:
Musselman Funeral Home - funeral bill
Blooms by Vickery - funeral flowers
Bricker House - funeral reception
Dennis C. Miller - reimbursement for funeral expense
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Jack R. Lesher
Street Address 36315 Tarpon Drive
City Lewe s State DE ZIP 19958
Year(s) Commission Paid: 2008
Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
4.
Street Address
City
State ZIP
Relationship of Claimant to Decedent
5. Accountant's Fees
Probate Fees
7.
6. Tax Return Preparer's Fees
8.
9.
10.
11.
Cumberland County Register of Wills - additional
probate fee
Patriot News - estate notice
Cumberland County Law Review - estate notice
Postage expense
Reserve for final filing fees
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
AMOUNT
8,898.40
742.00
227.47
140.40
20,000.00
10,000.00
107.00
15.00
146.70
75.00
6.28
50.00
40,408.25
REV-1512 EX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF
Roy R. Miller
FILE NUMBER
21-07-0689
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Messiah Village - May bill 8,378.17
2. Messiah Village - June bill 3,539.24
3. Alert Pharmacy Services - drug bill 63.96
4. Verizon - telephone bill 11.31
5. Messiah Village - final bill 26.77
6. AARP Health Care - health insurance premium 210.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
12,229.45
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Roy R. Miller
FILE NUMBER
21-07-0689
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under
Sec. 9116(a)(1.2)]
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
See attached
AMOUNT OR SHARE
OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
" NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICHAN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
(If more space is needed, insert additional sheets of the same size)
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
Pennsylvania Inheritance Tax Return - No. 21-07-0689
Estate of Roy R. Miller
SSN: 482-09-4768
Schedule J
I. Taxable Distributions:
Number Name and Address Relationship Amount or Share
1. Barbara L. Giersch Daughter $100,000, 1/2 residue
22707 Persimmon Lane of trust, Income
Milton, DE 19968 Manager IRA, 1/2
Life USAf Allianz
IRA, 1/2 Fiserv IRA
2. Dennis Miller Son 1/2 Fiserv IRA and
4300 The Ranch Road 1/2 Life USAfAllianz
Edmond, OK 73034 IRA
3. Trust for the benefit of Grandson 1/4 residue of trust
Erik Miller
376 Equus Drive
Camp Hill, P A 17011
4. Trust for the benefit of Grandson 1/4 residue of trust
Elliot Miller
4300 The Ranch Road
Edmond, OK 73034
2 I 79 I 21.1
BMB/888753.1/041400
Will of Roy R. Miller
I, Roy R. Miller, of Mechanicsburg, Cumberland County, Pennsylvania, hereby
revoke all prior wills and codicils and make, publish, and declare this instrument to be my last
will.
Section 1.
References.
(a) At the signing of this will, my children are Dennis C. Miller and Barbara
L. Giersh.
(b) All references herein to children or descendants of mine or of any other
person shall include any child or descendant lawfully adopted as such either before, on or after the
date hereof to the extent permitted by Section 2514(7) of the Pennsylvania Probate, Estates and
Fiduciaries Code.
(c) The word "fiduciary" in this will includes an executor and a guardian;
unless the sense is otherwise, each of these words includes its plural. A male form of pronoun
includes the female.
(d) Whenever any property passing under this will is directed to be distributed
to or divided into shares in respect of the descendants who are then living, per stirpes, of an
individual, the property shall first be divided into as many equal shares as there are children of the
individual who are then living and deceased children of the individual with descendants who are
then living. One equal share shall then be distributed to or set aside in respect of each child of the
individual who is then living, and one equal share shall be divided into shares in respect of the
descendants who are then living, per stirpes, of each such deceased child of the individual as
provided herein, and such shares shall then be distributed to or set aside in respect of each such
descendant.
Section 2. Executors. I appoint my friend, Jack R. Lesher, to serve as
executor of this will. If Jack R. Lesher shall fail to qualify or cease to act as executor, I appoint
PNC Bank to serve as successor executor.
Section 3. Tangible Personal Property. I give all my tangible personal
property, not including any property used in a trade or business, together with all my rights with
respect to all insurance relating to this property, to my children who survive me, to be divided
between them as they may agree, or, if and to the extent they cannot agree, by each of them
selecting an item or items of equal value in turn, with the order of selection to be determined by
lot, so that the division between them will be as nearly equal in value as possible. I suggest to my
children, but I do not direct, that they distribute a part of the property in accordance with any lists
BMB/888753.1I041400
or labels I leave at the time of my death. All costs of insuring, packing, shipping, and delivering
this property shall be paid by my executors as a general administration expense of my estate.
Section 4. Residuary Estate. I give all the residue of my estate, of whatever
nature and wherever located, including any property described in but not effectively disposed of
by preceding sections of this will, to the trustees under a deed of trust heretofore this day executed
by me as settlor and myself and PNC Bank as trustees, for the uses and purposes provided in the
deed of trust and any future amendment thereof. If the deed of trust is revoked after the execution
of this will, or for any other reason is inoperative at the time of my death, the residue of my estate
shall beheld by the trustee in trusts the provisions of which shall be exactly the same as those set
out in the deed of trust, and any future amendment thereof, as if the provisions were set out word
..fer-.word in this will.
Section 5. Death Taxes. All estate, inheritance, succession and other taxes
payable by reason of my death with respect to all property forming my gross estate for death tax
purposes, whether or not such property passes under this will, shall be paid, without
reimbursement or contribution from anybody, out of my estate as a general administration
expense. If the readily available assets in my estate are insufficient to pay funeral expenses, all
claims against the estate, the expenses of administering the estate and all death taxes chargeable to
the estate and to satisfY all pre-residuary legacies or devises under this will, my executors shall
collect from the trustees of the deed of trust described herein such sums as may be required to pay
such amounts.
Section 6. Spendthrift Provision. Except as otherwise required by law, no
interest of any beneficiary in any property passing under this will, whether income or principal,
shall be subject to anticipation or assignment by the beneficiary or to attachment or other legal
process by any person having a claim against the beneficiary while in the possession of my
executors.
Section 7. Administrative Powers. I authorize my fiduciaries, with respect to
all property held by them in any capacity under this will, to exercise in their sole discretion and
without prior authority from any court, in addition to all powers conferred on them by law, the
following powers:
(a) Power to purchase or otherwise acquire and to retain any property, whether
or not authorized for investments by law, and whether or not productive, without diversification
as to kind or amount.
(b) Power to transfer, sell, exchange, partition, lease, mortgage, pledge, give
options upon, or otherwise dispose of any property, at public or private sale or otherwise, for
2
BMB/888753.11041400
cash or other consideration or on credit, and upon such terms and conditions, with or without
security, and for such price as they may determine.
(c) Power to hold cash uninvested in such amounts, at such times, and for such
periods as they may determine.
(d) Power. to hold or register any securities or other property in the name of a
nominee or in such form as to pass by delivery, with or without indicating their fiduciary
character.
(e) Power to vote any corporate stock in person, through designees, or by
proxy,' with or with(')ut-power of substitution, and to execute authority or proxies to one or more
designees or nominees.
(f) Power to join in and to deposit securities under any plan of lease,
mortgage, merger, consolidation, reorganization, foreclosure, or voting trust and generally to
exercise all the rights and powers of a security holder of any corporation.
(g) Power to borrow money and to pledge property to secure the borrowing
without incurring personal liability .
(h) Power to compromise or settle claims and other controversies on such
terms as they shall determine.
(i) Power to continue or to permit the continuation of any business, whether
incorporated or unincorporated, for such period, or to recapitalize or liquidate the business upon
such terms, as my executors or trustees shall determine, including power to invest additional sums
in the business, power to make loans to the business and to guarantee and to pledge or mortgage
property as security for loans made to the business by other lenders, power to act or select other
persons to act and to receive or to authorize other persons to receive compensation for acting as
directors, officers, or other employees of the business, without regard to whether they are
fiduciaries or beneficiaries, and power to make such other arrangements in respect of the business
as my fiduciaries may determine.
(j) Power to allocate any property received or any charge incurred either to
principal or income or partly to each without regard to any law defining principal and income.
(k) Power to exercise any tax elections provided by law without requiring
adjustment between principal and income for any resulting effect on income or estate taxes.
3
BMBI888753.1I041400
(1) Power in my executors to elect that all or any portion of a trust for the sole
use of my spouse shall be subject to inheritance tax at my death rather than the death of my
spouse.
(m) Power to make distributions in cash or in kind, or partly in each, or by way
of undivided interests, without making pro rata distributions of specific assets, and without regard
to the income tax basis of specific assets allocated to any beneficiary.
(n) Power to distribute any property that shall vest in or become distributable
to (i) a beneficiary who is a minor or who is otherwise subject to a legal disability, by distributing
the property to or for the benefit of the beneficiary directly, without the intervention of a
guai"<iian;. orbydisttibuting the property. toa guardian of the estate of the beneficiary, or, in the
case of a minor beneficiary, by distributing the property to a parent or guardian of the person or
other person having care and custody of the beneficiary, and (ii) a beneficiary who has not
reached the age of 21 years, by distributing the property to such person or banking institution,
including any fiduciary, as my fiduciaries may designate as custodian for the beneficiary under a
transfers to minors act.
(0) Power in my executors to disclaim on my behalf any interest in property
that would otherwise have passed to me by any means prior to my death.
(p) Power to retain and to pay the fees and expenses of attorneys, accountants,
custodians, investment counsel, and other agents and advisors, without reducing the compensation
payable to my fiduciaries.
Section 8.
Concerning Fiduciaries.
(a) Each individual fiduciary shall have the power at any time to appoint an
additional or successor individual fiduciary, except to the extent an additional or successor
fiduciary has already been appointed pursuant to Section 2 of this will.
(b) When there is another fiduciary or a successor fiduciary, any individual
fiduciary may resign at any time by giving reasonable notice in writing to the other then acting
fiduciary or, if there is none, to the successor fiduciary.
(c) No individual fiduciary may exercise a discretionary power in a manner
that would directly or indirectly benefit the individual fiduciary.
(d) No individual fiduciary shall have authority to appoint or to participate in
the appointment of any additional or successor fiduciary who could exercise or participate in
4
BMBI888753.11041400
exercising any discretionary power in a manner that could benefit the individual making the
appointment, either directly or indirectly, unless the additional or successor fiduciary would not
be treated as related or subordinate to the individual making the appointment for grantor trust
income tax purposes.
(e) No fiduciary shall be required to give a bond or other security m any
jurisdiction.
(f) If the attending physician of a fiduciary certifies to the other then acting
fiduciary or, if none, to a successor fiduciary, that the physician's patient lacks sufficient capacity
to make or communicate responsible decisions, the patient shall cease to be a fiduciary.
(g) A fiduciary may make court accountings, but the approval of an account by
the interested beneficiary or beneficiaries, or in the case of a minor beneficiary by a parent of the
minor, shall be a full discharge of a fiduciary. When there is another fiduciary, no accounting
shall be required of an individual fiduciary or his personal representative because of the
fiduciary's death, incapacity, or resignation as a fiduciary.
I have signed this instrument as my last will on this date:
, /J)./OO
I
~ fi. OjAAfJ
Roy .. MiJler
Signed, published, and declared by the above named testator as and for his last
will, in the presence of us, who, at his request, in his presence, and in the presence of each other,
have subscribed our names as witnesses.
firL ~
/~~.A d ~~~
O~aL~a(!-l Ii ~
5
BMB/888753.11041400
Acknowledgment
Commonwealth of Pennsylvania
County of C-,h7_AttJrhl7c/
I, the testator whose name is signed to the attached or foregoing instrument,
having been duly qualified according to law, hereby acknowledge that I signed and executed the
instrument as my last will and that I signed it willingly and as my free and voluntary act for' the
purposes therein expressed.
s~m to or affIrmed and acknowledged before me on this date:
~/~, ~ . .
,~;t:rl,~,. {_ O':'!."
cJ>' f;,.;--Lt 1;0 :'
. ~ f- t;~'~"': "'.z./':
....;. ()~";;;' r f'~',. (" r (/
/ .;;:,:....(.r .</;,
~ 'c.'
:.p:
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- '
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Roy iller
,.'\~- ,/ C)
)/. ~'.{ ":'~<:'~;J"~~
Ii'! y\J.
. ..:.. , I ~ ~ ~,l4'
~M-{l#~~
Notary Public
Carol A LN~tarial Seal
Hampton Tw~~~~~ Not8l}t Public
I My Commission EXPlr~~~ ~C%3
Member, PennsytvaniaAsSOCialionot Notaries
6
BMB/888753. [/041400
Affidavit
Commonwealth of Pennsylvania
County of (}um)lJl"h4
We, the witnesses whose names are signed to the attached or foregoing instrument,
having been duly qualified according to law, hereby depose and say that we were present and saw
the testator sign and execute the instrument as his last will, that .the testator signed willingly and
executed it as his free and voluntary act for the purposes therein expressed, that each subscribing
witness in the hearing and sight of the testator signed the will as witness, and that to the best of
our knowledge the testator was at that time 18 or more years of age, of sound mind, and under no
constraint or undue influence.
A'tL~
,
Witness
A~ d&4~
......... Witness
O,lJOLO.~~~~
Witness
\\ ..l .A
.........
Sworn to or affirmed and subscribed to before me on this date:
~~~/a?
/;~~f~\:}}};.
. ..~::: .-' u -."
'" <' ,- - : __J -
'::-~:'i~:O-.J :. ~ "' <<:_'_ .
'.. ;;;{l.(!:I:;::;v:'
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.......
dru # odr/~
/Notary Public .
7
Carol A L N~tarial Seal
Hampton Tw~IP~rt. Notary Public
My CommiSSion' Exu'!'berland County
M Pires Nov. 15, 2003
ember, Pennsylvania 4",,__._ .
. ~fionotNotaries
BMBI888171.11OOJ9OO
Deed of Trust
I, Roy R. Miller, of Mechanicsburg, Cumberland County, Pennsylvania, as
settlor, intend to transfer property to Roy R. Miller and PNC Bank, as trustees, and direct that
they and any additional or successor trustees shall hold this property in trUst, together with any
other property that may be added to the trust, as provided in this instrument.
Section 1.
References.
(a) At the signing of this instrument, my children are Dennis C. Miller and
Barbara L. Giersh.
(b) All references herein to children or descendants of mine or of any other
person shall include any child or descendant lawfully adopted as such either before on or after the
date hereof to the extent permitted by Section 2514(7) of the Pennsylvania Probate, Estates and
Fiduciaries Code.
(c) The word "fiduciary" in this instrument includes a trustee and a guardian;
unless the sense is otherwise, each of these words includes its plural. A male form of pronoun
includes the female.
(d) Whenever any property passing under this instrument is directed to be
distributed to or divided into shares in respect of the descendants who are then living, per stirpes,
of an individual, the property shall first be divided into as many equal shares as there are children
of the individual who are then living and deceased children of the individual with descendants
who are then living. One equal share shall then be distributed to or set aside in respect of each
child of the individual who is then living, and one equal share shall be divided into shares in
respect of the descendants who are then living, per stirpes, of each such deceased child of the
,individual as provided herein, and such shares shall then be distributed to or set aside in respect of
each such descendant.
Section 2.
During my lifetime:
(a) My trustees shall pay me whatever income or principal I request from time
to time. Any income that is not distributed shall be added to principal.
(b) If my trustees determine that I have become disabled in any way, my
trustees shall apply income or principal directly for my benefit or for the benefit of any person I
am legally obligated to suppott.
BMB/888771.1J060900
Each subshare set aside in respect of a grandchild of mine who has not
reached the age of 35 years shall be held in a separate trust in respect of the grandchild, which
shall be administered as follows:
(1) My trustees may at any time or from time to time pay to or
apply for the benefit of the grandchild such amount or amounts from the net income or principal
of the trust, whether all, part, or none, as my trustees may in their sole discretion determine. In
exercising this discretionary power, my trustees may but need not consider any other resources of
the grandchild and shall give primary consideration to the needs of the grandchild.
(2) The grandchild shall have the right to withdraw principal
from the grandchild I s trust in the following manner: one-third of the then value of the principal
on attaining the age of 25 years, one-half of the then remaining principal on attaining the age of
30 years, and the entire balance on attaining the age of 35 years. Such rights of withdrawal shall
be cumulative, and a right may be exercised in whole or in part and from time to time after it
accrues.
(3) Upon the death of the grandchild, my trustees shall
distribute all property then belonging to the income and principal of the trust to the descendants of
the grandchild who are then living, per stirpes, except as hereinafter provided for property
passing to a beneficiary who has not reached the age of 21 years, or, if there are no descendants
of the grandchild who are then living, to my descendants who are then living, per stirpes, except
as hereinafter provided for property passing to a beneficiary who has not reached the age of 21
years and provided that any property that would otherwise pass to a grandchild of mine who has
not reached the age of 35 years shall instead be added to the principal of any trust that is then
being held in respect of the grandchild or shall otherwise be set aside in a separate trust to be held
in respect of the grandchild in accordance with the provisions of this section.
Section 7. Failure of Beneficiaries Provision. If at any time any property
belonging' to any trust created under this instrument is not effectively disposed of pursuant to the
. preceding provisions of this instrument, I direct that my trustees shall distribute one-half of the
property to Trinity Lutheran Church, Chestnut Street, Camp Hill, Pennsylvania and one-half of
the property to Messiah Village, Mechanicsburg, Pennsylvania.
Section 8. Y ounl$er Beneficiaries. Whenever any property, whether income
or principal, shall otherwise be distributable pursuant to the provisions of this instrument to a
beneficiary who has not reached the age of 21 years (except as to a distribution of some or all of
my tangible personal property), my trustees shall hold the property in a separate trust to be
managed for the benefit of the beneficiary. Until the beneficiary reaches the age of 21 years, or
until the prior death of the beneficiary, my trustees may in their sole discretion payor apply the
3
BMBI88877 1. 1106090O
(t) Power to join in and to deposit securities under any plan of lease,
mortgage, merger, consolidation, reorganization. foreclosure, or voting trust and generally to
exercise all the rights and powers of a security holder of any corporation.
(g) Power to borrow money and to pledge property to secure the borrowing
without incurring personal liability .
(h) Power to compromise or settle claims and other controversies on such
terms as they shall detennine.
(i) Power to invest in the stock or other securities of any corporate fiduciary
or the holding company of any corporate fiduciary or in any common trust fund maintained by
any corporate fiduciary or any affiliate of a corporate fiduciary.
(j) Power to continue or to permit the continuation of any business, whether
incorporated or unincorporated, for such period, or to recapitalize or liquidate the business upon
such terms, as my fiduciaries shall determine, including power to invest additional sums in the
business, power to make loans to the business and to guarantee and to pledge or mortgage
property as security for loans made to the business by other lenders, power to act or select other
persons to act and to receive or to authorize other persons to receive compensation for acting as
directors, officers, or other employees of the business, without regard to whether they are
fiduciaries or beneficiaries, and power to make such other arrangements in respect of the business
as my fiduciaries may determine.
(k) Power to purchase property from the executors of my estate or the trustees
of any trust created by me at its fair market value and to make loans to the executors of my estate
or the trustees of any trust created by me for adequate consideration, upon such terms and
conditions as they shall determine.
(1) Power to permit any person having an interest in the income of any trust
. created under this instrument to occupy any real property forming part of the trust upon such
terms as my trustees shall deem proper, whether rent free or in consideration of the payment of
taxes, insurance, maintenance, and ordinary repairs, or otherwise.
(m) Power to allocate any property received or any charge incurred either to
principal or income or partly to each without regard to any law defining principal and income.
(0) Power to exercise any tax elections provided by law without requiring
adjustment between principal and income for any resulting effect on income or estate taxes.
5
BM8J888771.110609OO
(0) Power to divide any trust created under this instrument into two or more
separate trusts based on the fair market value of the trust assets at the time of the division.
(p) Power to combine any trust created under this instrument with any other
trust having substantially similar provisions, whether created under this instrument or created by
me or another person under a different instrument. .
(q) Power to change the situs of any trust held under this instrument from the
jurisdiction in which the trust is then being administered to a different jurisdiction by a signed
instrument filed with the trust records.
(r) Power to tenninate any trust held under this instrument by distributing the
principal of the trust to or among the beneficiary or beneficiaries then entitled or eligible to
receive the income of the trust in such shares or proportions as my trustees shall determine~
(s) Power to make distributions in cash or in kind, or partly in each, or by way
of undivided interests, without making pro rata distributions of specific assets, and without regard
to the income tax basis of specific assets allocated to any beneficiary.
(t) Power to distribute any property that shall vest in or become distributable
to (i) a beneficiary who is a minor or who is otherwise subject to a legal disability, by distributing
the property to or for the benefit of the beneficiary directly, without the intervention of a
guardian, or by distributing the property to a guardian of the estate of the beneficiary, or, in the
case of a minor beneficiary, by distributing the property to a parent or guardian of the person or
other person having care and custody of the beneficiary, and (ii) a beneficiary who has not
reached the age of 21 years, by distributing the property to such person or banking institution,
including any fiduciary, as my fiduciaries may designate as custodian for the beneficiary under a
transfers to minors act.
(u) Power to retain and to pay the fees and expenses of attorneys, accountants,
.custodians, investment counsel, and other agents and advisors, without reducing the compensation
payable to my fiduciaries.
(v) Power to exercise all rights and powers conferred on the fiduciaries either
by this instrument or by law in respect of all property held by my fiduciaries in any capacity
under this instrument until the property is fully distributed.
6
BMB/888nl.l10609OO
Section 12. Guardians of Estate. I appoint the trustees to serve as guardians of
the estate of any minor with respect to all property for which a guardian may be appointed by this
instrument. The guardians shall not use any income or principal to satisfy an obligation of
support or other legal obligation of any other person in respect of the minor.
Section 13. Concerning Fiduciaries.
(a) If I cease to act as trustee, I appoint Jack R. Lesher, and my son, Dennis
C. Miller, as my successor trustees.
(b) Each individual fiduciary shall have the power at any time to appoint an
additional or successor individual fiduciary.
(c) When there is an individual fiduciary, a corporate fiduciary may resign by
giving notice of its resignation to the individual fiduciary. Notice of resignation of the corporate
fiduciary shall be in writing and set a reasonable effective date. When there is another fiduciary
or a successor fiduciary, any individual fiduciary may resign at any time by giving reasonable
notice in writing to the other then acting fiduciary or, if there is none, to the successor fiduciary.
(d) Upon receipt of the notice of resignation of the corporate fiduciary, the
individual fiduciaries shall appoint another financial institution with fiduciary powers to act as
successor corporate fiduciary. Any appoinnnent shall be accomplished by a signed instrument
which shall contain an acknowledgment of the corporate fiduciary's willingness to act.
(e) The individual fiduciaries shall have the power at any time to remove any
financial institution then acting as a corporate fiduciary. Any removal shall be accomplished by a
signed instrument which shall set a reasonable effective date for the removal and which shall
contain an acknowledgment of the willingness to act as successor corporate fiduciary of a financial
institution 'with fiduciary powers who shall be appointed by the individual fiduciaries.
(f) Any fiduciary may delegate any rights or powers to another fiduciary and
shall have no further responsibility with respect to the exercise of the delegated rights or powers
while the delegation remains in effect. A fiduciary who has delegated any rights or powers may
revoke the delegation at any time. Any delegation or revocation of a delegation shall be
accomplished by a signed instrument.
(g) No individual fiduciary may exercise a discretionary power in a manner
that would directly or indirectly benefit the individual fiduciary.
(h) No individual fiduciary shall have authority to appoint or to participate in
the appointment of any additional or successor fiduciary who could exercise or participate in
7
_..~....:.~
BMBI888771.110609OO
exercising any discretionary power in a manner that could benefit the individual making the
appoinonent, either directly or indirectly, unless the additional or successor fiduciary would not
be treated as related or subordinate to the individual making the appointment for grantor trust
income tax purposes.
(i) Any corporate fiduciary shall be entitled to receive compensation for its
services in any fiduciary capacity under this will in accordance with its published schedule of rates
from time to time in effect when the services are performed or at such lower rates or amounts as
may be specified in a written fee agreement signed by the corporate fiduciary, but the corporate
fiduciary shall not receive more than would be approved by a court of competent jurisdiction.
G) No fiduciary shall be required to give a bond or other security in any
jurisdiction.
(k) If the attending physician of a fiduciary certifies to the other then acting
fiduciary or, if none, to a successor fiduciary, that the physician's patient lacks sufficient capacity
to make or communicate responsible decisions, the patient shall cease to be a fiduciary.
(1) A fiduciary may make court accountings, but the approval of an account by
the interested beneficiary or beneficiaries, or in the case of a minor beneficiary by a parent of the
minor, shall be a full discharge of a fiduciary. When there is another fiduciary, no accounting
shall be required of an individual fiduciary or his personal representative because of the
fiduciary I s death, incapacity, or resignation as a fiduciary.
Section 14. Self-Dealin~. et. al. No rule of law against self-dealing, divided
loyalty, or conflict of interest shall be applied to render any transaction effected by the
Fiduciaries void, voidable, or otherwise subject to attack solely for violation of such rule, nor
shall the Fiduciaries incur any liability, nor shall any Trustee's commissions for acting hereunder
be reduced, solely for violation of such rule. Any transaction which involves self-dealing,
divided loyalty, or conflict of interest by the Fiduciaries shall be judged by the rules of law
.\vhich would apply to the same transaction at arm's length between strangers free of any element
of self-dealing, divided loyalty, or conflict of interest. Thus, by way of illustration and not of
limitation, all Fiduciaries are authorized, without giving any notice required by statute, to:
(a) Employ and compensate any Fiduciary or any affiliate as broker, agent, or
professional advisor for any purpose.
(b) Borrow from the commercial department of any corporate Fiduciary or
any affiliate at current interest rates.
8
':"!.~."t:4')~
BMBJ888771.110609OO
(c) Buy, retain, and sell any debt or equity security issued or underwritten by
any corporate Fiduciary or any affiliate and any debt security secured, supported, and/or
otherwise enhanced by a letter of credit issued by any corporate Fiduciary or any affiliate.
(d) Buy, retain, and sell any security of any investment company or trust
registered under the Investment Company Act of 1940 to which any corporate Fiduciary or any
affiliate renders services for compensation. .
(e) Buy any property from or sell property to any beneficiary or Fiduciary
acting hereunder or otherwise on ann's length terms.
Section 15. Revocabilitv. The trust created by this instrument is revocable, and
this instrument may be amended or revoked by me at any time and from time to time.
Section 16. Situs and Governing Law. The initial situs of the trust created by
this instrument shall be in Lancaster County, Pennsylvania, and all questions regarding the
validity. effect. or interpretation of this instrument or the administration of any trust created under
this instrument shall be governed by the laws of Pennsylvania.
I have signed this instrument on this date:
~A'~~
/
~ R ':wt~Lh
Roy R iller
Roy R. Miller hereby acknowledges that he has received the property listed on the
attached schoo e and accepts the trust created by this instrument on this date:
.2:;:( .;1000
~ If 'ffIA
Roy Miller
9
BMB/888171.110609OO
PNC Bank hereby acknowledges that it has received the property listed on the
attached schedule and accepts the trust created by this instrument on this date:
PNCBank
By:
10
BMBI888771.110609OO
Commonwealth of Pennsylvania
County of
~a~~/'/a//cI
. On this date, dAtL,?q ~~ . before me, the undersigned officer,
personally appeared toy R. Miller, known to me or satisfactorily proven to be the person whose
name is subscribed to the foregoing instrument, and acknowledged that he executed the same for
the purposes therein contained.
Witness my hand and official seal.
~9/~#~
Notary Public
Ca I A LNl;>tarial Seal
Ham;~n Tw~'P~~~O:t1rY Public
I My COmmission' Expire: N~d 1CoS unty
. .2003
Member, pel1l1SylvanlaAssoclationOfNotanes
11
BMB/888771.110609OO
net income or principal of the trust to or for the benefit of the beneficiary. Any income that is not
distributed shall be added to principal. When the beneficiary reaches the age of 21 years, or upon
the prior death of the beneficiary, my trustees shall distribute all property then belonging to the
income and principal of the trust to the beneficiary or the estate of the beneficiary.
Section 9. Rule Against Perpetuities Provision. My trustees shall terminate any
trust held by them twenty-one years after the death of the last to die of my spouse and such of my
descendants as are living at the time of my death.
Section 10. Spendthrift Provision. Except as otherwise required by law, no
interest of any beneficiary in any property passing under this instrument, whether income or
principal, shall be subject to anticipation or assignment by the beneficiary or to attachment or
other legal process by any person having a claim against the beneficiary while in the possession of
my fiduciaries.
Section 11. Administrative Powers. I authorize my fiduciaries, with respect to
all property held by them in any capacity under this instrument, to exercise in their sole discretion
and without prior authority from any court, in addition to all powers conferred on them by law,
the following powers:
(a) Power to purchase or otherwise acquire and to retain any property, whether
or not authorized for investments by law, and whether or not productive, without diversification
as to kind or amount.
(b) Power to transfer, sell, exchange, partition. lease, mortgage, pledge, give
options upon, or otherwise dispose of any property, at public or private sale or otherwise, for
cash or other consideration or on credit, and upon such terms and conditions, with or without
security, and for such price as they may determine.
(c) Power to hold cash uninvested in such amounts, at such times, and for such
. periods as they may determine.
(d) Power to hold or register any securities or other property in the name of a
nominee or in such form as to pass by delivery, with or without indicating their fiduciary
character.
(e) Power to vote any corporate stock in person, through designees, or by
proxy, with or without power of substitution, and to execute authority or proxies to one or more
designees or nominees.
4
~NC Complete Account'Statement
'Ne Bank
For the period 0610812007 to 07/09/2007
l
M
ROV R MILLER
C/O DENNIS C MILLER
376 EQUUS DR
CAMP HILL PA 17011-8357
(C(Q)\P'1r
~ PNCBANK
Primary account number: 51.40(l4-3S57
Page 1 of 2
Number of enclo$ures: 0
!i! For 24-hour banking, and transaction or
interest rate information, sign on to
'It PNC Bank Online Banking at pnc.CQm.
For customer service c;all 1-SSS-PNC-BANK
between the hOUf$ of 6 AM and Midnight n.
Para liervicia en espailol, 1-866-HOLA-PNC
Moving7 Please contact us at 1-888.PNC-BANK
I:!BI Write to: Customer Service
PO Box 609
Pittsburgh PA 15230-9738
!i Visit us at pnc.CClm
III TOO terminal: 1-800-531-1648
FOI' hellrb\!I: bup"lred clients only
'NC Complete
nterest Checking Account Summary
lCCOUnt number: 51-4004-3857
Roy R Miller
lalanc. Summary
Please see the Activity Detail section for
additional information.
a.glnnlng
balance
5.199.69
D,poslts and
other additions
2.05
Ch.ck.s and oth.r
deductions
239.79
Aver.g. monthly
balance
5,141.80
Ending
balance
4,961.95
Charges
and f"$
.00
1Iter..t Summary
Annual P.rc.ntag.
Yield earned (APYE)
O.4I;Y.
Numb.r of days Averag. collect.d
In Int.rest period balance for APYE
82
!S,141.80
lcdvlty Detail
-..sits and Other Additions
ate Amount Description
7/09 2.05 Interest Payment ..
~
...... and EI.otronlo .anklng O.duction. ~ r
ate Amount Description c> 7
@ 29.79 Dh'c('t Pllymcnt - Pl\)'llll.,'tltrec ~ 1 "V I
Verlzon XXXXXXXXXIOOI
7/05 210.00 Direct P;,)'mcnt. Premium _ (J..#. c&e.p~
AARPHealthCareXXXXXX1l61 7/. /~
/l4jO?
tally Balanc. O.taO
ale Balllnce
6/08 5,199.69
-'
I "tere.t Paid
this period
2.05
Ollte
07/05
As of 07/09, a total of $13AZ In Interest was
paid this year.
There was 1 Deposit or Other Addition
totaling $2.08.
There were 2 Online or Electronic Banking
Deductions totaling $238.78.
aalllnc;e
4,959.90
Date
07/09
BlIhmc;e
4,961.95
Deed of Trust of Roy R. Miller
PNC Bank, N.A., Trustee Under Agreement dated June 22, 2002
Summary of Value of Trust:
TOTAL
$1,569,897.52
319,181.35
122,252.28
5.773.66
$2.017,104.81
Account 27-27-001-1104918 - see attached list of assets
Account 27-27-640-1104918 - see attached list of assets
Account 27-27-731-1104918 - see attached list of assets
Cash due the accounts as set forth below
Cash due the trust as of June 15, 2007 due to sale of assets:
6 shares Chicago Mercantile Exchange
71 shares DirecTV Group, Inc.
45 shares Banco Santander Cent Hispano
Spon ADR
$3,297.90
1,658.53
817.23
Total
$5,773.66
2053437-1
Issues sorted by security.
ACCOUBT. 1104918
ITBII WSIP !TO.
11 00206K102
21 020039103
31 02209S103
41 0873651m9
5} 153300xt19
6} 153300H1'1
7} 166764100
81 172967101
9} 20825C104
101 2U352AC2
111 261097xt10
12} 263534109
131 264411505
141 30161N101
15} 30231G102
U} 302571104
17} 349631101
18} 369604103
19} 452308109
201 464287168
21} 46625H100
SHAJr.ES/
PAR VALUE
200
300
200
30,000
5,000
25,000
400
400
500
50,000
50,000
300
400
400
400
500
300
300
200
d-,-~l-CO\- \\Q~<,\ \~
BSTATE TAX SECURITIBS VALUATION
lil'ame of Estate: KOY R HILLER
DESCRIPTIOiii'
DATE OF DEATH: Friday, June 15 2007
LOW/BID
PRICE
ATr.T INC
COH
06/15
PRICE HIGH/ASK
DATB PRICB
40.9200
40.2400
ALLTEL CORP 06/15 68.0000 67.7100
COH
DIV $0.1250 EX 06/06/2007 REC 06/08/2007 PAY 07/03/2007
ALTRIA GROUP INC 06/15 71.0000 70.4900
COH
DIV $0.6900 EX 06/13/2007 RBC 06/15/2007 PAY 07/10/2007
BBTHLEHEH PA AREA SCH DIST 06/15
DT 09/01/1997 5.000% 09/01/2016
Int. From: 03/01/2007 to 06/15/2007
CBRTRAL DAUPHIN PA SCH DIST 06/15
DT 10/15/1998 4.625% 12/01/2015
Int. From: 06/01/2007 to 06/15/2007
CERTRAL DAUPHIN PA SCH DIST 06/15
DT 10/15/1998 4.625% 12/01/2015
Int. From: 06/01/2007 to 06/15/2007
CHEVRON CORP HEW
COH
06/15
CITIGROUP INC
COH
06/15
CONOCOPHILLIPS
COI(
06/15
DELAWARB RIV PORT AUTH PA r. NJ 06/15
DT 11/15/1995 5.450% 01/01/2012
Int. From: 01/01/2007 to 06/15/2007
DOWNINGTOWN PA AREA sea DIST 06/15
DT 12/15/1998 4.750% 02/01/2019
Int. From: 02/01/2007 to 06/15/2007
DU PORT E I DB NEHOURS r. CO
COH
06/15
DUKE REALTY CORP
COI( HEW
06/15
EXBLON CORP
COI(
06/15
EXXON HOBIL CORP
COH
06/15
FPL GROUP INC
COI(
06/15
FORTUNE BRANDS INC
COI(
06/15
GENERAL ELECTRIC CO
COI(
06/15
ILLINOIS TOOL WKS INC
COI(
06/15
800
06/15
ISHARES TR
DJ SEL DIV lUX
300
JP HORGAN CHASE r. CO
COI(
06/15
83.6000
54.3200
80.7600
51.9600
37.9900
75.0700
86.4500
61.8000
80.9400
38.1600
56.0900
74.5100
50.9900
HEAN
PRICE
40.58000
67.85500
70.74500
100.2340 100.23400
103.3530 103.35300
101.1490 101.14900
82.7600
53.7200
79.6100
83.18000
54.02000
100.9100 100.91000
80.18500
100.3620 100.36200
50.8500 51.40500
37.4700 37.73000
73.7000 74.38500
85.0400 85.74500
60.5500 61.17500
79.7600 80.35000
37.9600 38.06000
55.0500 55.57000
74.1000 74.30500
50.4200 50.70500
SECURITY
VALUB
8,116.00
20,356.50
14,149.00
30,070.20
5,167.65
25,287.25
33,272.00
21,608.00
40,092.50
50,455.00
50,181.00
15,421.50
15,092.00
29,754.00
34,298.00
30,587.50
24,105.00
11,418.00
11,114.00
59,444.00
15,211.50
ACCRUED
DIV/IRT
138.00
437.50
1,248.96
890.63
PAGE NO. 1
COHHBRTS
NYSB
NYSB
37.50
NYSB
NASDAQ
NASDAQ
9.64
NASDAQ
48.18
NYSE
NYSB
NYSE
NASDAQ
NASDAQ
NYSE
NYSB
NYSE
NYSE
NYSE
NYSB
NYSB
NYSE
NYSB
NYSB
Issues sorted by security.
ACCOUNT. 1104918
ITEK CUSJ:P 1fO.
22) 478160104
23) 579780206
24) 580135101
25) 69351T106
26) 704326107
27) 713448108
28) 717081103
29) 725304JP5
30) 742718109
31) 755111507
32) 77957N'209
33) 77957!f308
34) 808090831
35) 8108271l1B4
36) 81082711lX9
37) 842587107
38) 870000FZ4
39) 870000GB6
40) 88579Y101
41) 899781BL1
SHARES/
PAR VALUE
400
400
200
600
300
400
400
25,000
400
600
ESTATE TAX SECURITIES VALUATION
!fame of Bstate. ROY II. IULLBR
DBSCRIPTION
DATB OF DEATH. Friday, June 15 2007
LOW/BID
PRICE
JOHNSON ~ JOHNSON
COM
06/15
PRICB HIGH/ASK
DATB PRICE
63.1200
MCCOIl.MICK ~ CO INC
COM !fON VTG
06/15
MCDONALDS CORP
COM
06/15
38.0000
52.6000
62.5700
37.4400
52.1300
PPL CORP 06/15 46.8000 45.3500
COX
DIY $0.3050 EX 06/06/2007 RBC 06/08/2007 PAY 07/01/2007
PAYCHBll: INC
COM
06/15
40.7300
40.2000
PBPSICO I!fC 06/15 67.7600 66.6600
COM
DIY $0.3750 EX 06/06/2007 RBC 06/08/2007 PAY 06/29/2007
PFIZBR INC
COX
06/15
PITTSBURGH PA WTR ~ SWR AOTH W 06/15
DT 03/01/1998 5.000\ 09/01/2018
Int. From. 03/01/2007 to 06/15/2007
PROCTBR ~ GAMBLE CO
COM
06/15
19,253.0860 ROWE T PRICE SUMMIT HUN FDS IN 06/15
HUN INTER FD
RAYTHEON CO
COM NEW
06/15
26,859.5770 ROWE T PRICE SUMMIT HUN FDS I!f 06/15
HUN INCOME FD
06/15
10,000
5,070.6250 SCHRODER SEll. TR
ST HUNI BD INV
5,000
400
20,000
20,000
50,000
SCRANTON PA SCH DIST 06/15
DT 02/15/1998 5.200\ 04/01/2018
Int. Prom. 04/01/2007 to 06/15/2007
SCRANTON PA SCH DIST 06/15
DT 02/15/1998 5.200\ 04/01/2018
Int. From. 04/01/2007 to 06/15/2007
SOUTHERN CO
COX
06/15
SWARTHMORE BOli.O AOTH PA COLLEG 06/15
DT 06101/1998 5.000\ 09/15/2018
Int. From. 03/15/2007 to 06/15/2007
SWARTHMORE BOli.O AUTH PA COLLEG 06/15
DT 06/01/1998 5.000\ 09/15/2018
Int. Prom. 03/15/2007 to 06/15/2007
200
3M CO
COM
06/15
TUNKHA!lNOCK PA AREA SCH DIST 06/15
DT 02/15/1998 5.050% 07/15/2018
Int. Prom. 01/15/2007 to 06/15/2007
26.6700
62.8018
56.8600
35.9900
88.4900
26.3700
MEAN
PRICB
62.84500
37.72000
52.36500
46.07500
40.46500
67.21000
100.7090 100.70900
26.52000
62.2500
56.2500
10.7200
10.9400
9.9000
62.52590
56.55500
10.72000
10.94000
101.0610 101.06100
9.90000
100.7610 100.76100
35.3700
101.4300 101.43000
35.68000
101.0920 101.09200
87.5200
100.6950 100.69500
88.00500
SECURITY
VALUE
25,138.00
15,088.00
10,473.00
27,645.00
12,139. SO
26,884.00
10,608.00
25,177.25
25,010.36
33,933.00
206,393.08
293,843.77
50,199.19
10,106.10
5,038.05
14,272.00
20,286.00
20,218.40
17,601.00
50,347.50
ACCRUED
DIV/INT
183.00
150.00
364.58
108.33
252.78
252.78
1,059.10
PAGE NO. 2
COMMENTS
!lYSE
!lYSE
!lYSE
!lYSE
NASDAQ
!lYSE
!lYSE
NASDAQ
!lYSE
!lYSE
HUT PUIilD
HUT PUIilD
HUT PUIilD
NASDAQ
NASDAQ
54.17
!lYSE
NASDAQ
NASDAQ
!lYSE
NASDAQ
Zssues sorted by security.
ACCOURT. 110t918
ZTEH CUSZP !fO.
U) 913017109
U) 949,.6101
U) 993077106
Orand Totals
SHARES/
PAR VALUE
200
tOO
ESTATE TAX SECURZTZES VALUATZO!f
!fame of Estate. ROY R XZLLER
DATE OF DEATH. Friday, June 15 2007
DESClUPTIO!f
PRICE HIGH/ASK
DATE PRJ:CE
LOw/no
PRJ:CE
HEAH
PRJ:CE
SECURITY
VALUE
ACCRUED
DJ:V /J:JIT
PAGE!rO. 3
COHHEJlTS
UNITED TECB!fOLOGIES CORP
COX
71.6900
------~--- -._----_.- ----.----- .------------ ------------ ----------
!lYSE
06/15
72.3000
90,177.5700 BLACKROCK LJ:QUIDITY FU!lDS TEHPFU!lD
Pll.J:II'J:CPAL CASH
WELLS FARGO " co II'EW
COX
35.9500
06/15
36.t700
Total Principal plus Accrued interest and dividends
71.99500
36.21000
This report was prepared using APPllAZSE Ver. 7.t.l software, an EVALUATZON SERVJ:CES, INC. product.
Phone 201 78t 8500. Visit our web sites at WWW.APPllAZSE!fJ.COH and WWW.COSTBASJ:S.J:!fFO.
It,399.00
It,tU.OO
90.177.57
1,56t,662.37
1,569,897.52
5,235.15
!lYSE
o . 00 HAll'UAL
Issues sorted by security.
ACOoONT: 11049181
ITEM CUSIP NO.
SB1\RES/
PAR VALUE
ESTATE TAX SECURITIES VALUATION
Name of Estate: ROY R MILLER
DESCRIPTION
DATE OF DEATH: Friday, June 15 2007
LOW/BID
PRICE
111.7000 109.5600 110.63000
MEAN
PRICE
1) 01741R102
--------- ---------------- ------------------------------
06/15
PRICE HIGH/ASK
DATE PRICE
2) 023135106
3) 02364Wl05
4) 037833100
5) 053807103
6) 075887109
7) 077454106
8) 121208201
9) 13342B105
10) 151020104
11) 167760107
12) 17275Rl02
13) 189754104
14) 191216100
15) 192446102
16) 25459LI06
17) 26874QI00
18) 302445101
19) 344419106
20) 345838106
21) 354613101
106
207
115
205
109
&1-)."1-f.oAo- \\~bA. \~
SECURITY
VALUE
ACCRUED
DIV/XNT
PAGE NO. 1
COMMENTS
---------- ---------- ---------- ------------- ------------ ----------
36
ALLEGIIENY TECHNOLOGIES mc
COM
69
AMAZON COM mc
COM
06/15
165
1\MERICA MOVIL SAB DE CV
SPON ADR L SHS
06/15
128
APPLE mc
COM
06/15
83
AVNET mc
COM
06/15
39
72.8700 71.1900 72.03000
64.5400 62.9300 63.73500
120.6700 119.8600 120.26500
43.3600 42.7600 43.06000
BECTON DICKINSON & CO 06/15 76.9600 75.9900
COM
DIY $0.2450 EX 06/06/2007 REC 06/08/2007 PAY 06/29/2007
28
BELDEN XNC 06/15 59.2500 57.6700
COM
DIV $0.0500 EX 06/06/2007 REC 06/08/2007 PAY 07/05/2007
65
BURGER KING BLDGS mc 06/15 27.0400 26.7300
COM
DIV $0.0625 EX 06/07/2007 REC 06/11/2007 PAY 06/28/2007
C1\MERON INTERNATIONAL CORP
COM
06/15
49
CELGENE CORP
COM
06/15
7
73.8500
73.0700
76.47500
58.46000
26.88500
73.46000
60.38500
CHICAGO MERCANTILE BLDGS INC 06/15 558.5500 548.7300 553.64000
CL A PAR $0.01
DIV $0.8600 EX 06/06/2007 REC 06/08/2007 PAY 06/25/2007
CISCO SYS mc
COM
06/15
COACH mc
COM
06/15
62
61. 0000
59.7700
27.4000
26.8800
49.3000
48.3400
COCA COLA CO 06/15 52.1400 51.3600
COM
DIY $0.3400 EX 06/13/2007 REC 06/15/2007 PAY 07/01/2007
90
COGNIZANT TECHNOLOGY SOLUTIONS 06/15
CL A
DIRECTV GROUP mc
COM
06/15
83
80.6400
78.9100
23.3100 23.59000
62.59000
23.8700
ENSCO XNTL mc 06/15 63.0000 62.1800
COM
DIV $0.0250 EX 06/07/2007 REC 06/11/2007 PAY 06/22/2007
55
FLIR SYS XNC 06/15
COM
72
FOMENTO ECONOMICO MEXXCANO SA 06/15
SPON ADR UNITS
FOREST LABS mc 06/15
COM
65
FRANKLm RES XNC 06/15
COM
43.5000
27.14000
48.82000
51.75000
79.87500
42.4600 42.98000
39.6800
39.1200 39.50000
49.0000
47.8100 48.40500
133.3600
131.2500 132.30500
3,982.68
4,970.07
10,516.28
15,393.92
3,573.98
2,982.53
1,636.88
1,747.53
7,786.76
2,958.87
3,875.48
5,617.98
5,614.30
3,208.50
7,188.75
4,835.95
5,194.97
2,363.90
2,844.00
5,276.15
8,599.83
NYSE
NASDAQ
NYSE
NASDAQ
NYSE
NYSE
9.56
NYSE
1.40
NYSE
4.06
NYSE
NASDAQ
NYSE
6.02
NASDAQ
NYSE
NYSE
21. 08
NASDAQ
NYSE
NYSE
2.08
NASDAQ
NYSE
NYSE
NYSE
Issues sorted by security.
~: 110491Bl
ITEM CUSIP NO.
22) 36955010B
23) 37555BI03
24) 3B141GI04
25) 3B259P50B
26) 42222GI0B
27) 42B236103
2B) 43B516106
29) 44919P300
30) 500255104
31) 549271104
32) 552715104
33) 552953101
34) 56357110B
35) 564055101
36) 5641BHI00
37) 5770B1102
3B) 5901BBI0B
39) 594918104
40) 62BB6EI0B
41) 637071101
42) 6524BE203
43) 654106103
SHARES/
PAR VALUE
125
102
244
196
135
126
ESTATE TAX SECURITIES VALUATION
Name of Estate: ROY R MILLER
DESCRIPTION
DATE OF DEATH: Friday, June 15 2007
MEAN
PRICE
BO
GENERAL DYNAMICS CORP
COM
115
GILEAD SCIENCES INC
COM
15
GOLDMlIN SACHS GROUP INC
COM
21
GOOGLE INC
CL A
55
HEALTH NET INC
COM
PRICE HIGH/ASK
DATE PRICE
LOW/Bm
PRICE
SECURITY
VALUE
ACCRUED
D:IV/INT
PAGE NO. 2
COMMENTS
---------- ---------- ---------- ------------- ------------ ----------
06/15 Bl.3500
06/15 B2.1700
06/15 22B.4700
06/15 509.0000
06/15 53.9400
BO.2000 BO.77500
BO.4BOO Bl.32500
226.0000 227.23500
501.2300 505.11500
52.9700 53.45500
IB6
HEWLETT PACKARD CO 06/15 46.0300 45.7100
COM
D:IV $O.OBOO EX 06/11/2007 REC 06/13/2007 PAY 07/05/2007
45.B7000
B4
HONEYWELL INTL INC
COM
57
IAC INTERACT:IVECORP
COM NEW
BB
KOHLS CORP
COM
37
LUBRIZOL CORP
COM
MEMC ELECTR MATLS INC
COM
31
MGM MIRAGE
COM
76
MANITOWOC mc
COM
MANOR CARE INC NEW
COM
43
MANPOWER INC
COM
MATTEL mc
COM
64
MERRILL LYNCH & CO. mc
COM
MICROSOFT CORP
COM
61
NCR CORP NEW
COM
27
NATIONAL OILWELL VARCO mc
COM
NEWS CORP
CLB
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
06/15
59.1400
34.7BOO
73.3BOO
6B.0700
59.BBOO
B7.1700
BO.7500
65.7900
93.3600
26.3000
91.9500
30.BBOO
53.4100
107.BI00
24.2300
5B.2400 5B.69000
33.9300 34.35500
71.3BOO 72.3BOOO
66.2100 67.14000
5B.4600 59.17000
B3.7700 B5.47000
79.2500 BO.OOOOO
65.1200 65.45500
92.4400 92.90000
25.7400 26.02000
90.0400 90.99500
30.4300 30.65500
52.5900 53.00000
106.5245 107.16725
23.9300 24.0BOOO
NIKE mc 06/15 53.B900 53.3900
CL B
D:IV $0.lB50 EX 06/07/2007 REC 06/11/2007 PAY 07/02/2007
53.64000
6,462.00
9,352.3B
3,40B.53
10,607.42
2,940.03
B, 531. B2
4,929.96
1, 95B . 24
6,369.44
2,4B4.1B
7,396.25
2,649.57
6,OBO.00
6,676.41
3,994.70
6,34B.BB
5,B23.6B
6,00B.3B
3,233.00
2,B93.52
3,250.80
6,75B.64
NYSE
NASDAQ
NYSE
NASDAQ
NYSE
NYSE
14.8B
NYSE
NASDAQ
NYSE
NYSE
NYSE
NYSE
NYSE
NYSE
NYSE
NYSE
NYSE
NASDAQ
NYSE
NYSE
NYSE
NYSE
23.31
Issues sorted by security.
~: 11049181
ITEM CUSIP NO.
44) 654902204
45) 67020YlOO
46) 681919106
47) 68389Xl05
48) 696429307
49) 699173209
50) 760975102
51) 774341101
52) 784117103
53) 806605101
54) 832110100
55) 835699307
56) 868536103
57) 879403780
58) 879939106
59) 883556102
60) 983134107
61) 98956P102
62) 993077106
63) G1150G111
64) G37260109
65) G90078109
SHARES/
PAR VALUE
172
210
462
115
378
ESTATE TAX SECUR:ITIES VALUATION
Name of Estate: ROY R MILLER
DESCRIPTION
DATE OF DEATH: Friday, June 15 2007
MEAN
PRICE
NOKIA CORP
SPONSORED ADR
06/15
PRICE HIGH/ASK
DATE PRICE
29.1200
NUANCE COMMUNICATIONS INC
COM
06/15
57
17.5000
LOW/BID
PRICE
28.8000 28.96000
17.2100 17.35500
OMNICOM GROUP INC 06/15 105.5700 103.8200 104.69500
COM
DIV $0.3000 EX 06/04/2007 REC 06/06/2007 PAY 07/05/2007
ORACLE CORP
COM
06/15
52
PALL CORP
COM
06/15
PARAMETRIC TECHNOLOGY CORP
COM NEW
06/15
22
RESEARCH IN M:>TION LTD
COM
06/15
35
ROCKWELL COLLINS INC
COM
06/15
98
19.9500
47.2000
20.7300
174.0000
72.0000
19.7500 19.85000
46.7000 46.95000
20.1300 20.43000
171.0700 172.53500
71.3500 71.67500
SEI INVESTMENTS CO 06/15 59.9500 59.2700
COM
DIV $0.1400 EX 06/06/2007 REC 06/08/2007 PAY 06/21/2007
59.61000
SCHERING PLOUGH CORP
COM
06/15
73
31.3303
30.6600
30.99515
SMITH :INTL INC 06/15 60.4100 59.7000
COM
DIV $0.1000 EX 06/13/2007 REC 06/15/2007 PAY 07/16/2007
60.05500
56
SONY CORP 06/15
ADR NEW
34
SUPERVALU INC 06/15
COM
57
TELEFONOS DE MEXICO S A B 06/15
SPON ADR ORD L
41
TELETECH HOLDINGS INC 06/15
COM
62
THERMO FISHER SCIENTIFIC INC 06/15
COM
15
WYNN RESORTS LTD 06/15
COM
27
ZIMMER HLDGS INC 06/15
COM
5,762.76 BLACKROCK LIQUIDITY FUNDS TEMPFUND
PRINCIPAL CASH
114
78
ACCENTURE LTD BERMUDA
CL A
06/15
GARMIN LTD
ORD
06/15
17
TRANSOCEAN INC
ORD
06/15
55.1200
47.9800
40.4600
33.9900
54.0400
96.6400
86.9500
40.4200
69.9000
103.2300
54.4200 54.77000
47.1800 47.58000
39.8500 40.15500
33.0030 33.49650
53.0100 53.52500
94.8900 95.76500
85.8200 86.38500
39.2700 39.84500
68.3800 69.14000
102.1100 102.67000
SECURITY
VALUE
4,981.12
3,644.55
5,967.62
9,170.70
2,441. 40
2,349.45
3,795.77
2,508.63
5,841. 78
11,716.17
4,384.02
3,067.12
1,617.72
2,288.84
1,373.36
3,318.55
1,436.48
2,332.40
5,762.76
3,107.91
7,881. 96
1,745.39
ACCRUED
D IV/:INT
PAGE NO. 3
~S
NYSE
NASDAQ
NYSE
17.10
NASDAQ
NYSE
NASDAQ
NASDAQ
NYSE
NASDAQ
13.72
NYSE
NYSE
7.30
NYSE
NYSE
NYSE
NASDAQ
NYSE
NASDAQ
NYSE
O. 00 MANUAL
NYSE
NASDAQ
NYSE
Issues sorted by security.
ACCOUNT: 11049181
ESTATE TAX SECURITIES =ATION
Name of Estate: ROY R MILLER
DATE OF DEATH: Friday, June 15 2007
ITEM CUSIP NO.
SHARES/
PAR \?LUE
PRICE
DATE
HIGH/ASK
PRICE
LOW /Bm
PRICE
DESCRIPTION
Grand Totals
Total. Principal plus Accrued interest and dividends
MEAN
PRICE
rhis report was prepared using APPRAISE Ver. 7.4.1 software, an E\?LUATION SERVICES. mc. product.
Phone 201 784 8500. Visit our web sites at WWW.APPRAISENJ.COM and WWW.COSTBASIS.INFO.
SECURITY
V1>.LUE
319 ,060.84
319",181.35
ACCRUED
DIV/INT
120.51
PAGE NO. 4
COMMENTS
d.'- ~'-1 ~\- \ \\AC\ \&
Issues sorted by security. ESTATE TAX SECURITIES VALUATION PAGE NO. 1
ACCOONT : 11049182 Name of Estate: ROY R MJ:LLER
DATE OF DEATH: Friday, June 15 2007
ITEM CUSIP NO. SHARES/ DESCRIPTION PRICE HIGH/ASK LOW/BID MEAN SECURITY ACCRUED COMMENTS
PAR VALUE DATE PRICE PRICE PRICE VALUE DIV/INT
--------- ---------------- ------------------------------ ---------- ---------- ---------- ------------- ------------ ----------
1) 010199305 11 AKZO NOBEL NV 06/15 82.4100 81.9200 82.16500 903.82 NASDAQ
SPONSORED ADR
2) 054536107 64 AXA 06/15 44.2200 43.6700 43.94500 2,812.48 NYSE
SPONSORED ADR
3) 05523Ri07 82 BAE SYS PLC 06/15 36.2500 35.5000 35.87500 2,941.75
SPONSORED ADR
4) 055262505 5 BASF AG 06/15 124.2800 122.2500 123.26500 616.33 NYSE
SPONSORED ADR
5) 05534B760 19 BCE mc 06/15 36.9300 36.4800 36.70500 697.40 NYSE
COM NEW
DIV $0.3293 EX 06/13/2007 REC 06/15/2007 PAY 07/15/2007 6.26
6) 055622104 27 BP PLC 06/15 70.0500 69.1800 69.61500 1,879.61 NYSE
SPONSORED ADR
7) 05964Hl05 80 BANCO SANTANDER CENT HISP1\NO 06/15 18.7500 18.5700 18.66000 1,492.80 NYSE
ADR
8) 111013108 39 BRITISH SKY BROADCASTmG GROUP 06/15 52.2500 50.9200 51. 58500 2,011.82 NYSE
SPONSORED ADR
9) 124765108 173 CAE mc 06/15 13.9200 13.6100 13.76500 2,381.35 NYSE
COM
DIV $0.0093 EX 06/13/2007 REC 06/15/2007 PAY 06/29/2007 1.61
10) 127209302 25 CADBURY SCBWEPPES PLC 06/15 56.1900 55.7000 55.94500 1,398.63 NYSE
ADR
11) 166744201 174 CHEUNG KONG HLOGS LTD 06/15 13.2000 13.0800 13.14000 2,286.36
ADR
12) 169426103 10 CHINA TELECOM CORP LTD 06/15 59.0200 58.1000 58.56000 585.60 NYSE
SPON ADR H SHS
DIV $1.0868 EX 04/24/2007 REC 04/26/2007 PAY 06/25/2007 10.87
13) 171330205 40 CBUNGBWA TELECOM CO LTD 06/15 19.1800 18.9300 19.05500 762.20 NYSE
SPONSORED ADR
14) 23304Yl00 39 DBS GROUP SLOGS LTD 06/15 62.5000 61.7500 62.12500 2,422.88
SPONSORED ADR
15) 26874Rl08 33 ENISPA 06/15 72.9600 72.4000 72.68000 2,398.44 NYSE
SPONSORED ADR
16) 268780103 50 EONAG 06/15 54.1600 53.5307 53.84535 2,692.27 NYSE
SPONSORED ADR
17) 29081Ml02 54 EMBRAER-EMPRESA BRASILEIRA DE 06/15 51. 8200 50.5900 51.20500 2,765.07 NYSE
SP ADR COM SHS
18) 35177Q105 68 FRANCE TELECOM 06/15 28.8200 28.4500 28.63500 1,947.18 NYSE
SPONSORED ADR
DIV $1.3600 EX 06/04/2007 REC 06/06/2007 PAY 07/03/2007 92.48
19) 35958N107 48 FOJIFllM SLOGS CORP 06/15 44.2400 43.7700 44.00500 2,112.24 NASDAQ
ADR 2 ORn
DIV $0.0789 EX 03/28/2007 REC 03/30/2007 PAY 07/23/2007 3.79
20) 37733W105 41 GLAXOSMJ:TBKLJ:NE PLC 06/15 52.7800 52.0700 52.42500 2,149.43 NYSE
SPONSORED ADR
DIV $0.4807 EX 05/02/2007 REC 05/04/2007 PAY 07/12/2007 19.71
21) 404280406 23 HSBC SLOGS PLC 06/15 92.6400 92.2800 92.46000 2,126.58 NYSE
SPON ADR NEW
DIV $0.8500 EX 05/16/2007 REC 05/18/2007 PAY 07/05/2007 19.55
Issues sorted by security. ESTATE T1\X SECURITIES VALUATION PAGE NO. 2
ACCOUNT : 11049182 Name of Estate: ROY R MILLER
DATE OF DEATH: Friday, June 15 2007
ITEM COSIP NO. SIlARES/ DESCRIPTION PRICE HIGH/ASK LOW /Bm MEAN SECURli'Y ACCRUED ~S
PAR VALUE DATE PRICE PRICE PRICE VALUE DIV/INT
--------- ---------------- ------------------------------ ---------- ---------- ---------- ------------- ------------ ----------
22) 448415208 18 HUTCHISON WHl\MPOA LTD 06/15 49.5000 49.1000 49.30000 887.40
ADR
23) 45104GI04 15 -ICICI SK LTD 06/15 47.2500 46.5600 46.90500 703.58 NYSE
ADR
24) 45662NI03 178 INFINEON TECHNOLOGIES AG 06/15- 16.1700 15.9300 16.05000 2,856.90 NYSE
SPONSORED ADR
25) 456837103 55 ING GROEP N V 06/15 44.4300 44.1600 44.29500 2,436.23 NYSE
SPONSORED ADR
26) 46115HI07 27 INTESA SJlNPAOLQ S PA 06/15 46.1000 45.5500 45.82500 1,237.28
SPON ADR
27) 495724403 161 KINGFISHER PLC 06/15 9.7000 9.5500 9.62500 1,549.63
SPON ADR PAR
DIV $0.2470 EX 04/05/2007 REC 04/10/2007 PAY 06/18/2007 39.77
28) 500472303 62 KONINKLI:JKE PHILIPS ELECTRS 06/15 42.4100 41. 9600 42.18500 2,615.47 NYSE
NY REG SH NEW
29) 50049H109 19 KDORMrN SK NEW 06/15 95.3100 93.7500 94.53000 1,796.07 NYSE
SPONSORED ADR
30) 500631106 32 KOREA ELECTRI:C PWR 06/15 22.3500 21. 9100 22.13000 708.16 NYSE
SPONSORED ADR
31) 584469407 64 MEDrASET SPA 06/15 32.0000 31.6500 31. 82500 2,036.80
SP ADR RP 3 SH
32) 606822104 87 MITSUBISHI: UFJ FI:NL GROUP IN 06/15 11.7000 11.6000 11. 65000 1,013.55 NYSE
SPONSORED ADR
33) 632525408 11 NATIONAL AUSTRALIA BK LTD 06/15 171.8500 169.6000 170.72500 1,877.98
SPONSORED ADR
DIV $3.6235 EX 06/04/2007 REC 06/06/2007 PAY 07/23/2007 39.86
34) 641069406 24 NESTLE S A 06/15 94.6000 93.8000 94.20000 2,260.80
SPONSORED ADR
35) 654445303 51 NINTENDO LTD 06/15 42.9000 42.3500 42.62500 2,173.88
ADR
36) 65535H208 29 NOMOFA HLDGS mc 06/15 20.1600 20.0000 20.08000 582.32 NYSE
SPONSORED ADR
37) 66987VI09 38 NOVARTIS A G 06/15 56.3800 55.9000 56.14000 2,133.32 NYSE
SPONSORED ADR
38) 737273102 135 PORTUGAL TELECOM SGPS SA 06/15 13.9500 13.6000 13.77500 1,859.63 NYSE
SPONSORED ADR
39) 758204101 60 REED ELSEVIER N V 06/15 38.7300 38.4600 38.59500 2,315.70 NYSE
SPONSORED ADR
40) 76026T205 45 REPSOL YPF S A 06/15 38.5500 37.7500 38.15000 1,716.75 NYSE
SPONSORED ADR
11) 780259107 26 ROYAL DUTCH SHELL PLC 06/15 80.9200 80.2200 80.57000 2,094.82 NYSE
SPON ADR S
12) 78440PI08 40 SK TELECOM LTD 06/15 27.9800 27.1400 27.56000 1,102.40 NYSE
SPONSORED ADR
13) 80105NI05 48 SANOFI AVENTIS 06/15 41.9500 41.4900 41. 72000 2,002.56 NYSE
SPONSORED ADR
DIV $0.9924 EX 06/04/2007 REC 06/06/2007 PAY 07/03/2007 47.64
Issues sorted by securi ty .
ACCOUNT: 11049182
ITEM CUSIP NO.
(4) 824596100
45) 826197501
46) 82929R304
41) 835699307
48) 86210Ml06
49) 864686100
50) 870794302
51) 870887205
52) 879382208
53) 879403780
54) 87943Ql09
55) 87944W105
56) 885118109
57) 89151El09
58) 900111204
59) 904784709
60) 915436109
61) 92857W209
62) 993077106
63) G0070K103
64) H89231338
65) M22465104
SHARES/
PAR VALUE
141
ESTATE TAX SECURITIES VALUATION
Name of Estate: ROY R MILLER
DESCRIPTION
DATE OF DEATH: Friday, June 15 2007
LOW/Bm
PRICE
118.4800 119.41500
ME}IN
PRICE
14
SHINlI1IN FIN1INCIAL GROUP CO L
sm ADR RESTRD
06/15
PRICE HIGH/ASK
DATE PRICE
120.3500
22
06/1.5
SIEMENS A G
SPONSORED ADR
55
SINGAPORE TELECOMMUNICATNS LTD 06/15
SPON ADR NEW06
43
06/15
SONY CORP
ADR NEW
STORA ENSO CORP
SPON ADR REP R
06/15
28
06/15
SUEZ
SPONSORED ADR
89
06/15
SWIRE PAC LTD
SPON ADR A
19
SWISS REINS CO
SPONSORED ADR
06/15
35
06/15
TELEFONICA S A
SPONSORED ADR
27
TELEFONOS DE MEXICO S A B
SPON ADR ORD L
06/1.5
143.0200
22.0500
55.1200
19.1500
55.9300
11.3000
93.9000
67.6300
40.4600
21. 5000
141..1600 142.09000
21.77500
54.4200
18.8600
55.2100
11. 0500
93.3000
66.8900
39.8500
16
TELEKCt<! AUSTRIA AG 06/15 52.6500 51.8000
SPONSORED ADR
Drv $1.4977 EX 05/30/2007 REC 06/01/2007 PAY 06/18/2007
45
06/15
TELENOR ASA
SPONSORED ADR
71
06/15
THOMSON
SPONSORED ADR
32
06/15
TOv.L S A
SPONSORED ADR
39
TURKCELL ILETISIM HIZMETLERI
SPON ADR NEW
06/15
57.9000
19.1300
78.9900
16.0500
56.8500
18.6600
78.3200
15.3100
88
UNILEVER N V 06/15 30.3300 29.9900
N Y SHS NEW
Drv $0.5409 EX 05/17/2007 REC OS/21./2007 PAY 06/21/2007
55
UPM KYMMENE CORP
SPONSORED ADR
06/15
25.8600
25.3400
60
VODAFONE GROUP PLC NEW 06/15 32.3800 32.0600
SPONS ADR NEW
Drv $0.871.5 EX 06/06/2007 REC 06/08/2007 PAY 08/03/2007
4,877.8300 BLACKROCK LIQUIDITY FUNDS TEMPFUND
PRINCIPAL CASH
26
ACE LTD 06/15
ORD
40
UBS AG 06/15
SHS NEW
70
CHECK POINT SOFTWARE TECH LTD 06/15
ORD
62.5900
63.1000
23.8000
61..9600
62.4000
23.2600
54.77000
1.9.00500
55.57000
11.1.7500
93.60000
67.26000
40.15500
52.22500
57.37500
1.8.89500
78.65500
1.5.68000
30.16000
25.60000
32.22000
62.27500
62.75000
23.53000
SECURITY
VALUE
1,671.81
3,125.98
1,1.97.63
2,355.1.1
2,679.71
1,555.96
994.58
1,778.40
2,354.10
1,084.19
835.60
2,581.88
1 , 341. 55
2,516.96
611.52
2,654.08
1,408.00
1,933.20
4,877.83
1.,61.9.1.5
2,510.00
1,647.10
ACCRUED
Drv/INT
PAGE NO. 3
COMMENTS
NYSE
NYSE
NYSE
NYSE
NYSE
NYSE
NYSE
23.96
NYSE
NYSE
NYSE
NYSE
47.60
NYSE
NYSE
52.29
O. 00 MANUAL
NYSE
NYSE
NASDAQ
Issues sorted by security.
ACCOUNT: 11049182
ESTATE TAX SECURITIES VALUA'rrON
Name of Estate: ROY R MILLER
PAGE NO. 4
DATE OF DEATH: Friday, June 15 2007
66) Y2573F102
105
FLEXTRONICS INTL LTD
ORD
06/15
HIGH/ASK LOW/BID MEAN SECURITY ACCRUED C~S
PRICE PRICE PRICE VALUE Drv/INT
---------- ---------- ---------- ------------- ------------ ----------
11. 2400 10.9900 11.11500 1,167.08 NASDAQ
ITEM CUSIP NO.
SIlA:RES/
PAR VALUE
DESCRIPTION
PRICE
DATE
Grand Totals
121,846.89
405.39
Total Principal plus Accrued interest and dividends
122,252.28
his report was prepared using APPRAISE Ver. 7.4.1 software, an EVALUATION SERVICES, mc. product.
hone 201 784 8500. Visit our web sites at WWW.APPRAISENJ.COM and WWW.COSTBASIS.INFO.
120 Fast f-.:ing Street
LlIlClster, PA 17h02-2~93
Tel 717.299.5201 Fax 717.291.4000
\\'\Y\\'. ba rlel.com
Nancy A. Holtzapple, Paralegal
Direct Dial Number: 717.399.2162
E-mail: nholtzapple@barley.com
March 4, 2008
1":\
Cumberland County Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
:..;0
.' -:t.1
.}~p
L~;';)
I
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:::.4
Re:
Estate of Roy R. Miller
File No. 21-07-0689
C)
Dear Sir or Madam:
Enclosed are duplicate copies of the Pennsylvania inheritance tax return filed for the
Estate of Roy R. Miller, Also enclosed is a check in the amount of$15.00 representing payment
of the filing fee, and a check payable to "Register of Wills, Agent" in the amount of$8,580.80,
representing payment of the balance oftax due.
Finally, enclosed is an envelope in which to return a receipt for the tax payment to me.
Please return the receipt to us at your earliest convenience, so that we can attach a copy of it to
the federal estate tax return that is due in this estate.
If you have any questions, please do not hesitate to contact us. Thank you for your
attention to this matter.
Very truly yours,
lUG-
Nancy A. Holtzapple
Paralegal
NAH:clr/2204144.1
Enclosures
cc: Jack R. Lesher
Linda 1. Lundberg, Vice President
PNC Wealth Management
Lancaster' York' Harrisburg' Reading' Berwyn . Hanover
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