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Home My WebLink About03-27-08 --.J 15056041147 REV.1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX.280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN 21 07 RESIDENT DECEDENT File Number 0672 Date of Birth 371 12 7890 06 29 2007 01 26 1921 Decedent's Last Name Suffix Decedent's First Name FREDERICK MI B DEWEY (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [!] 1. Original Retum D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-13-82) D 4. Limited Estate D 4a. Future Interest Compromise 00 5. Federal Estate Tax Retum Required (date of death after 12-12-82) [!] 6. Decedent Died Testate D 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) D 9. Litigation Proceeds Received D 1 O. ~~::;~ ~~~fr!sf~en~t 1(~1~~5)f death D 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number WAYNE M. PECHT 717 691 9809 Firm Name (If Applicable) PECHT & ASSOCIATES, PC REGISTER OF: WILLS US&ONL Y ., First line of address 1205 MANOR DRIVE, SUITE 200 :-1 c'..1 Second line of address "'-.,.1 .j City or Post Office MECHANICSBURG State PA ZIP Code 17055 DATEcFILED L Correspondent's e-mail address: W P e c h t@pec h t I a w . com Frederick B. Dewey Jr. ADDRESS 17112 Wayne M. Pecht DATE 3 rU-oB 1205 Manor Drive, Suite 200, Mechanicsburg, PA 17055 Side 1 L 15056041147 15056041147 --.J ~ -.J 1505b042148 REV-1500 EX Decedent's Name: Frederick B. Dewey Decedent's Social Security Number 371 12 7890 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) D Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D 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 Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 o . 00 15. 1,148,007.06 16. o . 00 17. 238,100.42 18. 19. Tax Due............ .............. ......... ....... ........ .......... ..................................... .... ................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505b042148 275,000.00 977,541.84 136,654.17 153,100.42 1,542,296.43 147,086.69 9,102.26 156,188.95 1,386,107.48 1,386,107.48 o . 00 51,660.32 o . 00 35,715.06 87,375.38 D 1505b042148 -.J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-07 -0672 DECEDENT'S NAME Frederick B. Dewey STREET ADDRESS 3620 Logan Court, 1 C CITY 1 STATE IZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 87,375.38 82,178.78 4,325.20 3. InteresVPenalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 86,503.98 TotallnteresVPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) 871.40 (5A) (58) 871.40 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;.................................................................................. D ~ b. retain the right to designate who shall use the property transferred or its income;.................................... D ~ c. retain a reversionary interest; or.................................................................................................................. D ~ d. receive the promise for life of either payments, benefits or care?.............................................................. D ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.. ............... ............................................. ........... ........ ........ ........... .......... ........ ~ D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............. ........................................... ............. ........ ........ ..................... ........... ~ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 99116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116 1.2) [72 P.S. 99116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1502 EX+ (6-98) . SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dewey, Frederick B. FILE NUMBER 21-07 -0672 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jolntly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Real estate located at 3620 Logan Court #1C, Hampden Township, Cumberland County, PA 275.000.00 TOTAL (Also enter on Line 1, Recapitulation) 275.000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) REV-1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dewey, Frederick B. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07 -0672 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT Strunk Funeral Home - funeral and related services 2,494.03 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Frederick B. Dewey Jr. Social Security Number(s) I EIN Number of Personal Representative(s): Street Address 4119 Crestview Road City Harrisburg State Year(s) Commission paid PA Zip 17112 75,000.00 2. Attorney's Fees Pecht & Associates, P.C. 30,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees Cumberland County Register of Wills - letters, short 885.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 38,707.66 TOTAL (Also enter on line 9, Recapitulation) 147,086.69 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1503 EX+ (6.98) . SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dewey, Frederick B. FILE NUMBER 21-07 -0672 All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 324 shares of Bank of America Corp - held by National 48.89 15.840.36 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 2 396 shares of BP PLC - held by National Planning 72.14 28.567.44 Brokerage Account No. 4NR-106135; valued per valuation provided by broker 3 313 shares of Chevron Corp - held by National 84.24 26.367.12 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 4 475 shares of Citigroup Inc - held by National Planning 51.29 24.362.75 Brokerage Account No. 4NR-106135; valued per valuation provided by broker 5 650 shares of Colgate Palmolive Co - held by National 64.85 42.152.50 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 6 566 shares of Dow Chem Co - held by National 44.22 25.028.52 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 7 222 shares of Eastman Chem Co - held by National 64.33 14.281.26 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 8 241.5 shares of Excelsior Value & Restructg Fd - held 59.53 14.376.50 by National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker Total of Continuation Schedules See attached paces TOTAL (Also enter on Line 2, Recapitulation) 977.541.84 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) *' SCHEDULE B STOCKS & BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07-0672 ESTATE OF ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 9 1,376 shares of Exxon Mobil Corp. held by National 83.88 115.418.88 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 10 800 shares of Heinz H J Co - held by National Planning 47.47 37.976.00 Brokerage Account No. 4NR-106135; valued per valuation provided by broker 11 34 shares of Idearc Inc - held by National Planning 35.33 1.201.22 Brokerage Account No. 4NR-106135; valued per valuation provided by broker 12 317.49 shares of Janus Fd Inc - held by National 41.4102491 13.147.34 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 13 313 shares of Johnson & Johnson - held by National 61.62 19.287.06 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 14 430 shares of PPL Corp - held by National Planning 46.79 20.119.70 Brokerage Account No. 4NR-106135; valued per valuation provided by broker 15 1,500 shares of Procter & Gamble Co - held by 61.19 91.785.00 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 16 300 shares of Proshares Tr Short Mdcap - held by 57.7 17.310.00 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) . SCHEDULE B STOCKS & BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07-0672 ESTATE OF ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 17 639 shares of Royce Value Tr Inc - held by National 21.42 13.687.38 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 18 295.21 shares of Sound Shore Fund - held by National 41.6305681 12.289.76 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 19 300 shares of Streettracks Gold Tr Gold - held by 64.27 19.281.00 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 20 163.28 shares of Vanguard Wellington Inv - held by 33.9194023 5.538.36 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 21 698 shares of Verizon Communications. held by 41.17 28.736.66 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 22 152 shares of Washington Mut Inc. held by National 42.64 6.481.28 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 23 $10,000 Allegheny Cnty PA Hosp Dev Auth Rev 5.25% 1 10.000.00 - held by National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 24 $25,000 Allegheny Cnty PA Hosp Dev Auth Rev 6.25% 1 25.000.00 - held by National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) . SCHEDULE B STOCKS & BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07 -0672 ESTATE OF ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 25 Allegheny Cnty PA Hosp Dev Auth Rev 6.25%, accrued 99.00 interest - held by National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 26 $15,000 Allegheny Cnty PA Indl Dev Auth Rev - held 1 15.000.00 by National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 27 Allegheny Cnty PA Indl Dev Auth Rev, accrued interest 62.10 - held by National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 28 $20,000 Bensalem Twp PA Rfdg - held by National 1.02622 20.524.40 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 29 $20,000 Chester Upland Sch Dist Pa - held by National .99925 19.985.00 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 30 $15,000 Coatesville PA Area Sch Dist - held by 1.00592 15.088.80 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 31 $20,000 Council Rock PA Sch Dist - held by National 1.01651 20.330.20 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 32 $10,000 Delaware Cnty Pa Auth Univ Rev - held by 1.00789 10.078.90 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule 8 (Rev. 6-98) Rev-1503 EX+ (6-98) . SCHEDULE B STOCKS & BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07 -0672 ESTATE OF ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 33 $20,000 Derry Pa Area Sch Dist - held by National .9976 19.952.00 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 34 $10,000 Mount Joy Boro Pa Auth - held by National .9744 9.744.00 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 35 $20,000 Newberry Twp Pa - held by National Planning 1 20.000.00 Brokerage Account No. 4NR-106135; valued per valuation provided by broker 36 Newberry Twp Pa, accrued interest - held by National 35.00 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 37 $15,000 Northern York Cnty Pa Sch Dist - held by .9888 14.832.00 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 38 $25,000 Pennridge Pa Sch Dist - held by National .98507 24.626.75 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 39 $25,000 Pennsylvania Intergvrmmntl Coop Auth - held 1.01128 25.282.00 by National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 40 $15,000 Pennsylvania St First Ser - held by National 1.00637 15.095.55 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) . SCHEDULE B STOCKS & BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07 -0672 ESTATE OF ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 41 $20,000 Pennsylvania St Rfdgprojs - held by National .9857 19.714.00 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 42 $20,000 Pennsylvania St Second Ser - held by 1 20.000.00 National Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 43 $20,000 Pittsburgh Pa Sch Dist - held by National .96083 19.216.60 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 44 $20,000 Plumstead Twp Pa - held by National .99366 19.873.20 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 45 $25,000 Somerset Twp Pa Mun Auth - held by National 24.949.25 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker 46 $15,000 West Allegheny Pa Sch Dist - held by National .9878 14.817.00 Planning Brokerage Account No. 4NR-106135; valued per valuation provided by broker Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+ (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07 -0672 ESTATE OF Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Cash - held by National Planning Brokerage Account No. 4NR-106135; valued per 61.87 valuation provided by broker 2 Cash - found in safe deposit box 5.00 3 Fulton Bank Checking Account No. 1018-92906 - valued per bank letter dated 5.025.38 7/30/07 4 Fulton Bank Checking Account No. 1068-30670 - valued per bank letter dated 11.590.25 7/30/07 5 Fulton Bank Money Market Account No. 9904-78601 - valued per bank letter dated 12.077.03 7/30/07 6 Fulton Bank Money Market Account No. 9904-78601, accrued interest - valued per 7.66 bank letter dated 7/30/07 7 Indian River National Bank Checking Account No. 0198343101 - valued per bank 16.639.98 letter dated 7/26/07 8 Indian River National Bank Checking Account No. 0198343101, accrued interest - 4.01 valued per bank letter dated 7/26/07 9 Members 1st Federal Credit Union Savings Account No. 142422-00 - valued per 15.448.88 bank letter dated 8/14/07 10 Members 1st Federal Credit Union Savings Account No. 142422-00, accrued interest 11.80 - valued per bank letter dated 8/14/07 11 Money Market - held by National Planning Brokerage Account No. 4NR-106135; 15.195.53 valued per valuation provided by broker Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 136.654.17 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX+ (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dewey, Frederick B. FILE NUMBER 21-07 -0672 ITEM NUMBER VALUE AT DATE OF DEATH 12 DESCRIPTION 2006 BMW 5 Series 550i Sedan - valued per Kelley Blue Book 43.830.00 13 Misc personal property - valued by Rowe's Auction Service 4.420.00 14 Fulton Bank IRA No. 105-1904966 - beneficiary is the Estate; valued per bank letter dated 7/30/07 2.812.45 15 Fulton Bank IRA No. 105-1904966, accrued interest - beneficiary is the Estate; valued per bank letter dated 7/30/07 61.69 16 Fulton Bank IRA No. 105-1907442 - beneficiary is the Estate; valued per bank letter dated 7/30/07 4.418.37 17 Fulton Bank IRA No. 105-1907442, accrued interest - beneficiary is the Estate; valued per bank letter dated 7/30/07 43.79 18 Fulton Bank IRA No. 120-1902150 - beneficiary is the Estate; valued per bank letter dated 7/30/07 4.948.35 19 Fulton Bank IRA No. 120-1902150, accrued interest - beneficiary is the Estate; valued per bank letter dated 7/30/07 52.13 TOTAL (Also enter on Line 5, Recapitulation) 136.654.17 Form PA-1500 Schedule E (Rev. 6-98) Copyright (c) 2002 form software only The Lackner Group, Inc. Rev-1510 EX+ (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSY~VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07 -0672 ESTATE OF 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 ' OF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Principal Financial Group Harrisburg Dairies 83.100.42 100.000 0.00 83.100.42 Savings Plan Account No. 802611 - beneficiary is Mary Engle, friend; valued per statement ending 6/30/07 2 Mary D. Engle - cash gift 70.000.00 100.000 70.000.00 TOTAL (Also enter on Line 7, Recapitulation) 153.100.42 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H.87 OTHER ADMINISTRATIVE COSTS continued COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER 21-07 -0672 Dewey, Frederick B. ITEM NUMBER DESCRIPTION AMOUNT 1 Bug Master - Chemical, weed, insect killer and fertilze lawn at Vero Beach home from July 2007 through March 2008 plus annual renewal fee 1.087.00 2 Charles W. Sembler, Indian River County Tax Collector - Taxes for Vero Beach home 9.778.15 3 Checkworks.com - Estate checks 44.70 4 Chubb Indemnity Insurance - Vehicle coverage for BMW titled to decedent 1.025.01 5 City of Vero Beach - Utilities for Vero Beach home July 2007 through March 2008 2.316.14 6 Eileen Packer - Packing and donating clothing and furniture 620.00 7 Fidelity National Insurance - Flood Insurance for Vero Beach home 632.00 8 Harrisburg Carpet - Carpet cleaning for Camp Hill home 278.25 9 Heads Up Sprinkler, Inc. - System service and replacement of parts for Vero Beach home 413.85 10 Jones Lawn Service - Lawn service for Vero Beach home July 2007 through March 2008 1.200.00 11 Logan Lane Condo Association - Association fees, quarterly dues and assessment for Camp Hill home 7.660.00 12 Marie Huber, Treasurer - Real Estate and School taxes for Camp Hill home 2.825.96 13 Mary Engle - Packing, cleaning and checking on Vero Beach home from July 2007 through March 2008 1.955.00 Form PA-1500 Schedule H-B7 (Rev. 6-98) Copyright (c) 2002 form software only The Lackner Group, Inc. Rev-1502 EX+ (6-98) . SCHEDULE H.87 OTHER ADMINISTRATIVE COSTS continued COIIMONWEAI. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07-0672 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 14 Miller Window & Pressure Cleaning - Repairs, cleaning, caulking, painting, etc. at Vero Beach home July 2007 975.00 15 Pecht & Associates, PC - Cost advance for Estate Notice published in The Sentinel 118.72 16 Pecht & Associates, PC - Cost advance for Estate Notice Published in The 75.00 Cumberland Law Journal 17 PPL - Electric bills for Camp Hill home from July 2007 through March 2008 738.52 18 Rowe's Auction Service - Appraisal of personal property 75.00 19 Stock Building Supply - Part for Vero Beach home purchased July 2008 2.14 20 Temp Control, Inc. - Cooling/heating service contract for Vero Beach home 274.00 21 Terminix -Indoor pest control for Vero Beach home December 2007 through 309.00 February 2008 22 The Home Depot - 45PT Dehumidifier for Camp Hill Home 189.74 23 The Home Depot - Mailbox and Cam Hset Acc for Vero Beach home 326.44 24 The Pool Keeper, Inc. - Pool service and chemicals for Vero Beach home from July 1.730.99 2007 through March 2008 25 Tower Hill Prime Insurance Company - Homeowners Insurance for Vero Beach 2.255.46 home 26 Vero Isles Association, Inc. - 2008 Membership Dues 50.00 27 Vigilent Insurance Company - Homeowners Insurance for Camp Hill home 1.703.59 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1502 EX+ (6-98) . SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07-0672 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 28 Zimmerman Plumbing & Heating - Service and filter for Camp Hill heat pump 48.00 Subtotal 38.707.66 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07-0672 ESTATE OF Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 All County Ambulance - Basic life support and mileage - patient responsibility VALUE AT DATE OF DEATH 227.00 2 Anesthesia of Indian River, Inc. - Medical bill - patient responsibility 2.099.43 3 AOL - Internet service bill unpaid at date of death 14.95 4 Associated Cardiologists - Medical bill - patient responsibility 128.93 5 Bug Master - Ant/Carp Bi-Mo services provided and unpaid prior to date of death 40.00 6 Comcast - Digital voice service provided and unpaid prior to date of death 233.50 7 Comcast - Final cable bill for service unpaid prior to date of death 30.39 8 Credit Card Services VISA #4301731009003144 - Misc. charges posted and unpaid prior to date of death per statement 84.85 9 Credit Card Services VISA #4756211610022403 - Payoff balance of credit card for charges posted and unpaid prior to death per statement closing date of 6/26/07 3.204.79 10 Douglass Health Services, LLC - HHAlCAN fees for services provided and unpaid prior to date of death - patient responsibility 476.00 11 FACE ENT Center of Vero - Mecical services - patient responsibility 41.32 12 Father & Son Carpet Cleaning - Deep extraction carpet cleaning bill for service provided prior to date of death 99.99 13 Fulton Bank VISA No. 4301 09003144 - valued per bank letter dated 7/30/07 351.03 14 Jones Lawn Service - Lawn maintenance for June 2007 due and unpaid at date of death 150.00 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 9,102.26 (If more space is needed, additional pages of the same size) Copyright (c) 2002 fonm software only The Lackner Group, Inc. Fonm PA-1500 Schedule I (Rev. 6-98) Rev-1512 EX+ (6-98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Dewey, Frederick B. FILE NUMBER 21-07 -0672 ESTATE OF 15 DESCRIPTION Pecht & Associates, PC - Final bill for Estate planning legal fees provided 11/06 to 5/07 due and payable prior to date of death VALUE AT DATE OF DEATH ITEM NUMBER 1.155.41 16 Pechter, Richard A., M.D. - Electrocardiogram interpretation - patient responsibility 8.34 17 Perkins Medical Supply - Medical supplies - patient responsibility 251.23 18 Sirius Radio - For BMW due and payable prior to date of death 144.45 19 Stowe, M.D. - Office visit - patient responsibility 161.50 20 Terminix - General indoor pest control performed 6/4/07 per invoice due and payable prior to date of death 103.00 21 Verizon - Final telephone bill for service unpaid prior to date of death 35.16 22 Vero Beach Country Club - June Club Assessment unpaid prior to date of death 60.99 TOTAL (Also enter on Line 10, Recapitulation) 9.102.26 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-00) *' SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT 1 Dewey, Frederick B. NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions, and transfers under Sec. 9116{a){1.2)] Frederick B. Dewey Jr. 4119 Crestview Road Harrisburg, PA 17112 RELATIONSHIP TO DECEDENT Do Not Ust Trusteelsl FILE NUMBER 21-07-0672 SHARE OF ESTATE AMOUNT OF ESTATE (Words) {$$$} ESTATE OF NUMBER I. Son Life insurance & 1/2 of residue 626,461.39 2 Kenneth W. Dewey 105 Bulkley Sa usa lito, CA 94965 Son Life insurance & 1/2 of residue 626,445.68 3 Mary Engle 131 Melton Avenue Sebastian, FL 32958 Friend Spec. bequest, savings plan & gift w/i 1 yr of 000 238,100.42 Total 1,491,007.49 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) Informational Copy Do Not File SCHEDULE Y-19A Inheritance Tax Paid @ 5% Discount Dewey, Frederick B. FILE NUMBER 21-07 -0672 ESTATE OF ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Register of Wills, Agent - Inheritance Tax Paid at discount 82.178.78 TOTAL (Also enter on Line 10, Recapitulation) 82.178.78 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. LAST WILL AND TESTAMENT OF FREDERICK B. DEWEY I, FREDERICK B. DEWEY, of Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any and all former Wills and Codicils made by me. FIRST: I am not married. I have two children: Frederick B. Dewey, Jr. (born: June 23, 1949) and Kenneth W. Dewey (born: April 9, 1953). These children are described in this Will as "my children," or as "a child of mine." Any person born to or adopted by a child of mine is described in this Will as "my issue." Provided, however, no adopted person shall benefit hereunder unless the order or decree of adoption is entered before such adopted person attains the age of twenty-one (21) years. SECOND: I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal property to my children. I have complete confidence that my children or my Executor will honor any written instructions that I may leave with regard to said tangible personal property. Any such property not so distributed shall be sold, and the proceeds r- c2~~/8~~1 -1- added to my residuary estate to pass as hereafter described. THIRD: I give, devise, and bequeath Eighty-Five Thousand Dollars ($85,000) to Mary Engle. If Mary Engle does not survive me, this gift shall lapse. FOURTH: I give, devise, and bequeath the rest, residue and remainder of my estate, real and personal, to my children, Frederick B. Dewey, Jr. and Kenneth W. Dewey, in equal shares, per stirpes. FIFTH: If any beneficiary and I should die under such circumstances as would render it doubtful whether the benefi- ciary or I died first, then it shall be conclusively presumed for the purposes of this my will that said beneficiary prede- ceased me. SIXTH: I name my sons, Frederick B. Dewey, Jr. and Kenneth W. Dewey, or the survivor of them, as my Co-Executors. I direct that my Co-Executors serve without bond in any jurisdic- tion in which called upon to act. (2) Except as otherwise provided herein, if my Executor or any successor as herein defined should fail to qualify as Executor hereunder, or for any reason should cease to act in such capacity, the successor or substitute Executor ;J~~L /] ~'-- .~ -2 - shall be some bank or trust company with trust powers, which successor or substitute Executor shall be designated In a written instrument filed with the court having jurisdiction over the probate of my estate. (3) For services as Executor, my Executor shall receive reasonable compensation. SEVENTH: (1 ) I give to any Executor named in this Will or any Codicil hereto or to any successor or substitute Executor all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the completion of the distribution of my estate. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. (2) In determining the federal estate and income tax liabilities of my estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax M~Lf~ -3- deductions. (3) My Executor 1S authorized and empowered to acquire and to retain, either permanently or for such period of time as my Executor may determine, any assets, including the capital stock of any closely held corporation, whether such assets are or are not of the character approved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (4) My Executor is authorized and empowered to disclaim any interest, in whole or 1n part, of which I or my Executor may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended and supplemented, or such similar section as may then be in effect) . (5) My Executor is authorized and empowered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Addition- ally, my Executor is authorized and empowered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to a~/df&.~ -4- and to buy property from anyone (including a fiduciary or beneficiary hereunder) i provided that any such loans shall be adequately secured and at a fair interest rate. (6) My Executor is authorized and empowered to allocate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income. EIGHTH: No interest of any beneficiary under this Will, any Codicil hereto, shall be subject to anticipation or to voluntary or involuntary alienation. NINTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor to pay all such taxes at such time or times as deemed advisable. ~~/ LJ j~Z-L I -5- IN WITNESS WHEREOFr I have set my hand and seal on this my Last Will and Testament this 25th day of October 2002. SIGNEDr SEALEDr PUBLISHEDr and DECLARED by FREDERICK B. DEWEY as and for his Last Will and Testamentr on the day and year last above written, in the presence of us, whor at his requestr in his presencer and in the presence of each otherr all being present at the same timer have hereunto subscribed our names as witnesses: a~,Ld~ FRED RICK B. DEWEY (SEAL) ~ \1~. X~~V .~~ f1)u .11llL -6- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND WE, Frederick B. Dewey, and Patricia D. Olyarnik Wayne M. Pecht and Elizabeth Goldstein the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and to the best of his or his knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. d-~6t~ Fr~k B. De~tator witne~ '/"-') \) ~.. f" . /" ". \ ., ..~:.. ~ \ i\ \" P_ -'""', ,X"." / ...~ . ... ,..., .l.~~ /" .....__-".c.._ \ Z..N-"'-"-' _..~ '. / - "-' -::::; ~- Witness \ ~4 I~UJ- Witne'ss Subscribed, sworn to, and acknowledged before me by Frederick B. Dewey, the Testator, and subscribed and sworn to before me by Wayne M. Pecht , Patricia D. Olyarnik and Elizabeth Goldstein , witnesses, this 25th day of October 2002. Q ~*LL Notl},~':l:J.~i_c:_ .. ...... ..' '.. -7- CY!\jn:ii:~()ri!:~LJl~~;!~~"I:::i.'.~"'S;;~..; . r',r;:-,.' ('.;,~",:-,,'.i:.,;:'tr'n ,-,.'n, 1.-, , ! \