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Home My WebLink About05-12-08 (3) --.J REV-1500 EX (06-05) P A Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number 202-20-1432 Date of Death 08192007 Decedent's Last Name FRUTIGER 15056041158 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year 21 07 File Number 0868 Date of Birth 01281926 SuffIX Decedent's First Name JOHANNA (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach Copy of Trust) Spousal Poverty Credit (date of death 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 Spouse's Social Security Number FILL IN APPROPRIATE BOXES BELOW []] 1. Original Return o 4. Limited Estate []] 6. Decedent Died Testate (Attach Copy of Will) o 9. Litigation Proceeds Received 02. 04a. 07. 010. RICHARD W. STEVENSON, ESQ. Firm Name (If Applicable) MCNEES WALLACE & NURICK LLC First line of address 100 PINE STREET Second line of address PO BOX 1166 City or Post Office HARRISBURG Spouse's First Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Supplemental Return o o 5. Federal Estate Tax Return Required MI C MI . .') Correspondent's e-mail address: R S T EVE N SON @ M W N . COM Under penalties of erjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct complete. Declaration of reparer other than the personal representative is based on all information of which preparer has any knowledge. R,E9f SI FOR FILING RETURN AT. V# D1 PRESENTATIVE L 15056041158 3. Remainder Return (date of death prior to 12-13-82) L 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) 717-237-5208 State ZIP Gode REGISTER OF WILLS USE ONlN.:l o = i.c:;;:O g:; ''',::lJ :::II:: -;-0 :t>> ;~_O -< \. J>r- '7 rn ,~;. ~ N C) ,.-, ,-) ,j " r i'1 :Jt DA ~ED N N \.0 PA 17108-1166 COVINGTON, LA 74033 HARRISBURG, PA PLEASE USE ORIGINAL FORM ONLY 17108 Side 1 6M4647 3.000 15056041158 --.J S --.J 15056042159 REV-1500 EX Decedent's Namef RUT I G E R RECAPITULATION 1. Real estate (Schedule A) . 2. Stocks and Bonds (Schedule B) . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E). 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested 8. Total Gross Assets (total Lines 1-7). Decedent's Social Security Number 202-20-1432 JOHANNA c . 1. 0.00 . 2. 1040059.92 . 3. 0.00 . 4. 0.00 . 5. 67527.53 . 6. 0.00 . 7. 349777.10 . 8. 1457364.55 . 9. 35089.41 10. 20676.01 11. 55765.42 12. 1401599.13 13. 16500.00 14. 1385099.13 9. Funeral Expenses & Administrative Costs (Schedule H). 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 11. Total Deductions (total Lines 9 & 10). . . . 12. Net Value of Estate (Line 8 minus Line 11) . 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . 14. Net Value Subject to Tax (Line 12 minus Line 13) 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 .0D- 0 . 00 16. Amount of Line 14 taxable at lineal rate X .O~ 1385099.13 17. Amount of Line 14 taxable at sibling rate X .12 0 . 00 18. Amount of Line 14 taxable at collateral rate X .15 0 . 00 19. TAX DUE . . . . . . 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side2 L 15056042159 6M4648 2.000 15. 0.00 16. 62329.46 17. 0.00 18. 0.00 19. 62329.46 D 15056042159 --.J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENrS NAME FRUTIGER S1REET ADDRESS File Number 0868 JOHANNA C STATE CITY CAMP HILL Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 62329.46 0.00 58500.00 3078.95 Total Credits (A + B + C) (2) 61578.95 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 0.00 TotallnterestlPenalty (D + 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) 5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 750.51 B. Enter the total of Line S + SA. This is the BALANCE DUE. (5B) 750.51 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: a. retain the use or income of the property transferred; . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments. benefits or care? ........ 2. If death occurred after December 12. 1982. did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . 4. Did decedent own an Individual Retirement Account. annuity. or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes o o o o o o [Xl No [X] [X] [X] [X] 00 [X] o 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. F or 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 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. 89116(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. 6M4671 1.000 REV-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Johanna C. Frutiger 21 07 0868 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1.100 Par U.S. Savings Bonds, See copies attached valuation Interest accrued to DESCRIPTION VALUE AT DATE OF DEATH Series EE of bonds and their August 2007 43,750.00 8/19/2007 65,551. 00 THE DECEDENT HELD THE FOLLOWING SECURITIES IN A SMITH BARNEY BROKERAGE ACCOUNT NO. 724-19668; SEE ATTACHED VALUATION INFORMATION; NOTE, COMMON STOCK VALUES REPORTED REFLECT THE HIGH AND LOW PRICES ON AUGUST 17, 2007 AND AUGUST 20, 2007 AND NOT THAT INDICATED ON THE VALUATION PROVIDED BY SMITH BARNEY (HIGH/LOW PRICES OBTAINED FROM YAHOO FINANCE) : 2 600 Shares AT&T 23,256.00 3 Bank Deposit Program (Individual Account) Interest accrued to 8/19/2007 102,778.69 220.05 4 658.36 Shares American Balanced Fund Class A 12,782.06 5 1,353 Shares Aqua America Inc. Dividend accrued on 8/19/2007 31,998.45 676.50 6 1,300 Shares Calamos Conv & High Income Fund 18,856.50 7 240.93 Shares Capital Income Builder Fund 15,035.24 8 349.66 Shares Capital World Growth and Income Fund 15,220.70 9 275 Shares Citigroup Dividend accrued on 8/19/2007 13,349.19 148.50 10 400 Shares Citigroup Capital VIII 6.95% 9,624.00 Total from continuation schedules 686,813.04 3W4696 1.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1,040,059.92 Estate of: Johanna C. Frutiger 202-20-1432 Schedule B (Page 2) Item No. Description Value at Date of Death 11 400 Shares Citigroup Cap XIV 6.875% PFD 9,846.00 12 400 Shares Citigroup Capital XVI 6.45% 9,328.00 13 400 Shares Corts for GE Cap Corp 6.0 9,230.00 14 1,030 Shares Eaton Vance LTd Duration Fund 16,299.75 15 500 Shares Eaton Vance Tax-Managed Global Fund 8,992.50 16 850 Shares Exxon Mobil Corp. Dividend accrued on 8/19/2007 71,089.75 297.50 17 600 Shares GMAC LLC 7.30% 11,682.00 18 637.77 Shares Gabeli Dividend & Income Trust 12,863.82 19 400 Shares General Motors 7.25% Pines 20 200 Shares Harsco Corp. 21 723.5 Shares Income Fund of America 6,980.00 10,374.00 14,715.99 22 500 Shares JP Morgan Chase & Co. 23,377.50 23 1,594.45 Shares Jennison Blend Fund Inc. Class A 31,466.47 24 800 Shares JP Morgan Chase Capital 6.2% 17,780.00 25 3,318.4 Shares LMP PA Muni A Fund Dividend accrued on 8/19/2007 41,977.76 95.11 Total (Carry forward to main schedule) 296,396.15 Estate of: Johanna C. Frutiger 202-20-1432 Schedu1e B (Page 3) Item No. Description Va1ue at Date of Death 26 400 Shares Lehman Bros H1dgs Cap 6.24% 8,506.00 27 7,511.39 Shares Lord Abbett Tax Free Income Trust 37,857.41 28 100 Shares Medco Hea1th So1utions Inc. 8,188.25 29 500 Shares Merck & Co. Inc. 24,903.75 30 500 Shares Microsoft Corp. Dividend accrued on 8/19/2007 14,080.00 50.00 31 500 Shares Nationa1 Fue1 Gas Co. 21,463.75 32 1,350 Shares Nuveen Mu1ti-Strategy Income Fund 15,545.25 33 400 Shares PNC Financia1 Services Group 29,174.00 34 600 Shares Roya1 Bk Scot1and Group 6.35 14,259.00 35 1,668 Shares UGI Corp. 41,787.57 36 400 Shares USB Capita1 VII 5.875% 8,254.00 37 800 Shares USB Capita1 XII 6.3% 17,780.00 38 1,264.71 Shares Washington Muuta1 Investors 45,915.30 39 200 Shares We11s Fargo & Co. New Dividend accrued on 8/19/2007 7,377.50 62.00 40 20,000 Par Pennsy1vania HSG Fin Agy Rfdg Coupon 5.15% Mature 10/1/07 Interest accrued to 8/19/2007 20,024.00 393.40 Tota1 (Carry forward to main schedu1e) 315,621.18 Estate of: Johanna C. Frutiger 202-20-1432 Schedule B (Page 4) Item No. Description Value at Date of Death 41 10,000 Par Nat'l Bank of South Carolina Coupon 5.2% Mature 7/30/08 Interest accrued to 8/19/2007 9,976.00 30.55 42 15,000 Par Pennsylvania HFA S/Fam Mtg Coupon 5% Mature 10/1/08 Interest accrued to 8/19/2007 15,169.50 286.46 43 15,000 Par Pennsylvani St First Ser Coupon 5% Pre-Ref 6/1/09 Interest accrued to 8/19/2007 15,474.00 161. 46 44 25,000 Par Philadelphia PA Arpt Rev Coupon 5.375% Mature 6/15/15 Interest accrued to 8/19/2007 25,693.75 237.02 45 10,000 Par Countrywide Finl Corp. Global 5% Mature 7/23/15 Interest accrued to 8/19/2007 7,738.50 28.47 Total (Carry forward to main schedule) 74,795.71 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Johanna C. Frutiqer FILE NUMBER 21 07 0868 ITEM NUMBER 3W46AD 1.000 Include the proceeds of litigation and the date the proceeds were receilled by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. DESCRIPTION VALUE AT DATE OF DEATH 1 1992 Acura Legend; Valued per Executor 4,200.00 2 Personal Property See attached appraisal 29,900.00 3 PA Department of Revenue - Refund re 2007 indivdiual income tax return 343.00 SOVEREIGN BANK ACCOUNTS; See attached bank letter: 4 Legacy Checking Account No. 2331027617 Interest accrued to 8/19/2007 12,041.26 1. 94 5 100 Par 12 Month CD Account No. 2335127961 Interest accrued to 8/19/2007 10,489.31 33.50 6 100 Par 12 Month CD Account No. 2335128027 Interest accrued to 8/19/2007 6,859.31 11. 32 7 100 Par 8-11 Month CD Number 2335128258 Interest accrued to 8/19/2007 3,637.05 10.84 FOR INFORMATION PURPOSES ONLY: 8 The decedent was the lifetime beneficiary of the Donald Frutiger Trust B, a sole use trust created under the Will of Donald U. Frutiger. Mr. Frutiger'S Estate made an election on his inheritance tax return to tax the trust at his death (See Department of Revenue File No. 21-03-0047) . 0.00 TOTAL (Also enter on line 5 Recaoitulation\ $ (If more space is needed, insert additional sheets of the same size) 67,527.53 REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Johanna C. Frutiqer FILE NUMBER 21 07 0868 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. DESCRIPTlON OF PROPERTY 1N:l.UJE Tl-E I'l/\ME OF Tl-E TRANSFEREE, T~IR RELATIONSHIP TO DECEDENT !w:) nE DAlE OF TRN-sFER. ATTACH A COPV OF TI-e DEED FOR REAL ESTATE. THE FOLLOWING ASSETS WERE HELD IN THE DECEDENT'S IRA HELD WITH SMITH BARNEY; BENEFICIARIES ARE DECEDENT'S CHILDREN; SEE ATTACHED VALUATION INFORMATIO; NOTE, COMMON STOCK VALUES REPORTED REFLECT THE HIGH AND LOW PRICES ON AUGUST 17, 2007 AND AUGUST 20, 2007 AND NOT THAT INDICATED ON THE INFORMATION PROVIDED BY SMITH BARNEY (HIGH/LOW PRICES OBTAINED FROM YAHOO FINANCE) : Bank Deposit Program Interest accrued to 8/19/2007 2 829.94 Shares American Balanced Fund Class B 3 1,001.44 Shares Bond Fund of America Class B 4 154.2 Shares Capital World Growth and Income Fund 5 680 Shares Corts for IBM Tr CTFS 7% 6 319.89 Shares Growth Fund of America Class A 7 477.76 Shares Investment Company of America 8 134.81 Shares LMP Aggresive Growth Fund A 9 912 Shares LMP Appreciation Fund A Total from continuation sched~les DATE OF DEATH VALUE OF ASSET EXCLUSION (IF APPUCABLE) % OF DECD'S INTEREST TAXABLE VALUE 14,269.39 100.0000 36.01 100.0000 0.00 14,269.39 36.01 16,080.09 100.0000 0.00 16,080.09 13,108.85 100.0000 0.00 13,108.85 6,712.33 100.0000 0.00 6,712.33 16,891. 20 100.0000 0.00 16,891.20 11,077.79 100.0000 0.00 11,077.79 16,587.83 100.0000 0.00 16,587.83 15,168.82 100.0000 0.00 15,168.82 14,482.56 100.0000 0.00 14,482.56 225,362.23 TOTAL (Also enter on line 7, Recapitulation) $ 349.777.10 3W46AF 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Johanna C. Frutiger 202-20-1432 Schedule G (Page 2) Item ~o. Description DOD Value of Asset % Interest Exclusion Taxable Value 10 361.24 Shares LMP Large Capital Growth fund A 8,781.74 100.0000 0.00 8,781.74 11 1,452 Shares UGI Corp. 36,376.23 100.0000 0.00 36,376.23 12 20,000 Par General Motors Acceptance Corporation 4.5% Mautre 4/15/09 Interest accrued to 8/19/2007 18,528.00 100.0000 10.00 100.0000 0.00 18,528.00 10.00 THE FOLLOWING ANNUITIES WERE HELD IN THE DECEDENT'S SMITH BARNEY ACCOUNT. THE BENEFICIARIES OF THE ANNUITIES WERE THE DECEDENT'S CHILDREN: 13 ING USA Annuity & Life Company 14,306.10 100.0000 0.00 14,306.10 14 Hartford Life & Annuity 39,357.71 100.0000 0.00 39,357.71 15 Genworth Life & Annutiy Insurance Company 14,185.20 100.0000 0.00 14,185.20 16 Metlife Life & Annuity Co. No. 758990451000 30,228.20 100.0000 0.00 30,228.20 17 MetLife Ins. Co. No. 893990275000 63,589.05 100.0000 0.00 63,589.05 Total (Carry forward to main schedule) 225,362.23 REV-1511 EX+ (10-06) COMMONWEALTH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Johanna C. Frutiger ITEM NUMBER A. 1. FUNERAL EXPENSES: Myers Harner Funeral Home 2 Highspire Cemetery B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 2. Name of Personal Representative(s) Street Address City Year(s) Commission Paid: FILE NUMBER 21 07 0868 Debts of decedent must be reported on Schedule I. DESCRIPTION State Zip Attorney Fees McNees Wallace & Nurick LLC (Estimated) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees 6. Tax Return Preparer's Fees 4. 5. 7. 1 Cumberland Law Journal Legal Advertising 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 7W46AG 1.000 State Zip 2 Central Penn Business Journal Legal Advertising Total from continuation schedules TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 10,577.00 500.00 19,000.00 820.00 2,600.00 75.00 97.00 1,420.41 35.089.41 Estate of: Johanna C. Frutiger 202-20-1432 Schedule H Part 7 (Page 2) 3 Verizon Telephone Service 75.71 4 Robert Ensminger Personal Property Appraisal 400.00 5 Ohio Casualty Inc. Car Insurance Premium 430.76 6 McNees Wallace & Nurick Costs Advanced as follows: Duplicating Toll Calls Travel Expense Postage Short Certs. $85.80 4.00 23.28 47.86 12.00 172 . 94 7 McNees Wallace & Nurick LLC Reserve for closing costs re duplicating, postage, etc. 250.00 8 Cumberland County Register of Wills Filing fee re PA inheritance tax return and inventory 30.00 9 Commonwealth of Pennsylvania Car Registration 36.00 10 Sovereign Bank Service Fee 25.00 Total (Carry forward to main schedule) 1,420.41 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Johanna C. Frutiger SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 07 0868 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH United States Treasury 3rd Quarter Estimated Tax Payment re 2007 Taxes 2,000.00 2 PA Department of Revenue 3rd Quarter Estimated Tax Payment re 2007 Taxes 440.00 3 Verizon Telephone Service 68.20 4 Diocese of Harrisburg Satisfaction of charitable pledge made by decedent during her lifetime 200.00 5 Church of the Good Shepherd Satisfaction of building fund pledge made by decedent during her lifetime 3,000.00 6 Pinnacle Health Balance due 61.25 7 United States Treasury Tax Due re 2007 U.S. Individual Income Tax Return 14,872.00 8 Urology of Central Pennsylvania Balance Due 34.56 3W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 20.676.01 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Johanna C. Frutiaer NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Donald U. Frutiger, Jr. 51 Oak Lawn Drive Covington, LA 74033 1 1/3 Residue - $325,107.34 1/3 of IRA/Annuities - $116,592.37 2 Susan M. Stough 810 S. York Road Dillsburg, PA 17019 1/3 of residue - $325,107.34 1/3 of IRA/Annuities - $116,592.37 FILE NUMBER 21 07 0868 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Son Daughter 441,699.71 441,699.71 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 See Attached 3W46A11.000 TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 16 500.00 Estate of: Johanna C. Frutiger 202-20-1432 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Elizabeth Lobato 79 Fairway Drive Camp Hill, PA 17011 1/3 of residue - $325,107.34 1/3 of IRA/Annuities - $116,592.37 Daughter 441,699.71 4 Lauren Frutiger c/o 51 Oak Lawn Drive Covington, LA 70433 Cash Bequest 20,000.00 Granddaughter 20,000.00 5 Adam Frutiger c/o 51 Oak Lawn Drive Covington, LA 70433 Cash Bequest 20,000.00 Grandson 20,000.00 6 Jordan Frutiger c/o 51 Oak Lawn Drive Covington, LA 70433 Cash Bequest 20,000.00 Granddaughter 20,000.00 Estate of: Johanna C. Frutiger Item No. 1 2 3 202-20-1432 Schedule J Part 2B (Page 1) Description Amount Church of the Good Shepherd 3435 Trindle Road Camp Hill, PA 17011 10,000.00 School of the Church of the Good Shepherd 3400 Tindle Road Camp Hill, PA 17011 5,000.00 Holy Spirit Hospital 503 N. 21st Street Camp Hill, PA 17011 1,500.00 ESTATE OF JOHANNA C. FRUTIGER PENNSYLVANIA INHERITANCE TAX RETURN TABLE OF CONTENTS (EXHIBITS) A. Miscellaneous Documents 1. Table of Contents - Exhibits 2. Copy - Letters Testamentary issued by Cumberland County Register of Wills to Donald U. Frutiger, Jr. and copy of decedent's will dated November 4, 2004 3. Copy - Pennsylvania Department of Revenue Official Receipt 4. Copy - Safe Deposit Box Inventory B. Schedule B- Stocks and Bonds 1. Savings Bond Information 2. Smith Barney Account Information C. Schedule E - Cash, Bank Deposits & Misc. Personal Property 1. Personal Property Appraisal 2. Sovereign Bank - Account Information D. Schedule G - Inter-vivos Transfers & Misc. Non-Probate Property; Smith Barney IRA Information REGISTER OF WILLS CUMBERLAND County, Pennsylvania CERTIFICATE OF GRANT OF LETTERS No. 2007-00868 PA No. 21-07-0868 Es ta te Of: JOHANNA C FRUTIGER (First, Middle, Last) Late Of: CAMP HILL BOROUGH CUMBERLAND COUNTY Deceased Social Securi ty No: 202-20-1432 WHEREAS, on the 24th day of September 2007 an instrument dated November 4th 2004 was admitted to probate as the last will of JOHANNA C FRUTIGER (First, Middle, Last! la te of CAMP HILL BOROUGH, CUMBERLAND County, who died on the 19th day of August 2007 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: DONALD U FRUTIGER JR who has duly qualified as EXECUTOR(RIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 24th day of September 2007. ~a. \gQ!J!JPJd;!f0fuA~ ~~ ~UlY~ * * NOTE * * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) --UD~~ LAST WILL AND TESTAMENT OF JOHANNA C. FRUTIGER I, JOHANNA C. FRUTIGER, of Cumberland County, Pennsylvania, revoke any prior wills and codicils and declare this to be my Will. ARTICLE I Family Information A. Spouse. I am the widow of Donald U. Frutiger. B. Children. I have three children: 1. Donald U. Frutiger, Jr.; 2. Susan M. Stough; and 3. Elizabeth A. Lobato. C. Grandchildren. I have three grandchildren: 1. Lauren Frutiger; 2. Adam Frutiger; and 3. Jordan Frutiger. ARTICLE II Pecuniary Bequests A. Charitable. I make the following bequests, subject to the condition that at the time of distribution, the organization is then described in Sections 170(c) and 2055(a) of the Internal Revenue Code of 1986, as amended (or successor provisions): 1. The sum of Ten Thousand Dollars ($10,000) to the Church of the Good Shepherd, Camp Hill, Pennsylvania; 2. The sum of Five Thousand Dollars ($5,000) to the School of the Church of the Good Shepherd, Camp Hill, Pennsylvania, to be distributed equally to the library and "wish list"; and 3. The sum of Fifteen Hundred Dollars ($1,500) to Holy Spirit Hospital, Camp Hill, Pennsylvania. B. Individuals. I bequeath the sum of Twenty Thousand Dollars ($20,000) to each of Lauren Frutiger, Adam Frutiger and Jordan Frutiger, as survive me. ARTICLE III Tangible Personal Property A. Memorandum of Wishes. I may leave a writing disposing of some or all of my tangible personal property (other than- items effectually disposed of above). If I do so, and the writing can be incorporated by reference into this Will or otherwise be legally binding, I direct that it be incorporated or followed and prevail over the disposition below in this Article. If the writing is not legally binding, I request that my wishes be followed. This provision shall apply whether the writing is executed before or after this Will. B. General Gift of Tangibles. I bequeath all my tangible personal property (other than items effectually disposed of above) equally among my children. If my son does not survive me, his share shall be distributed per stirpes among those of his issue who survive me, and my son's issue for all purposes under this Will shall be limited to his issue by Patricia Ann Edmondson-Frutiger. With regard to the property passing hereunder, distribution shall be made among my children on the basis of choices made in order determined by lot and rotation, and the values as finally determined for federal estate tax purposes (or if none, then the values as finally determined for state death tax purposes) shall be determinative with regard to the values of the property chosen, and any ultimate disparity among my children shall be equaled by such payments among them as may be necessary. If my son is not then living, the choices to which he would have been entitled shall be made by his issue in order determined by lot and rotation. C. Gift Includes Insurance. A gift of property under this Article includes my rights under any related insurance policies or the proceeds of such policies. ARTICLE IV Survivorship Any beneficiary hereunder who dies within sixty (60) days following the date of my death or the termination of or distribution from any trust under this Will for which entitlement the date of this beneficiary's death shall be relevant, shall be deemed to have predeceased me or to have died before the termination of or distribution from that trust, as the case may be, for all purposes of this Will. - 2- ARTICLE V Powers of Appointment I declare that I do not by this Will intend to exercise any power of appointment. ARTICLE VI Residue I give my residuary estate, real and personal, to my descendants who survive me, per stirpes, subject to the terms of the Descendants' Trusts under this Will. ARTICLE VII Descendants' Separate Trust Property that is to be held in the Descendants' Separate Trust shall be held under this Article and all references to the "Descendants' Separate Trust" shall be to the trusts held under this Article. A. During the Beneficiary's Life. The following provisions shall apply during the beneficiary's life: 1. The Trustees shall distribute to the beneficiary, the net income of the trust at least annually. 2. The Trustees shall distribute to the beneficiary, as much of the principal of the trust as the Trustees may from time to time determine, for the beneficiary's health, education, support in his or her accustomed manner of living, or maintenance. 3. The beneficiary may withdraw all the principal at any time after attaining age thirty (30). Prior to that, at any time after attaining the age of twenty-five (25), the beneficiary shall have the right to withdraw one-half of the then fair market value of the remaining trust assets. B. Upon Beneficiary's Death. Upon the beneficiary's death, the property then held in his or her trust shall be distributed as follows: 1. To such one or more persons out of a class composed of the beneficiary's descendants, and surviving spouses of the beneficiary's descendants on such terms as the beneficiary may appoint by a Will specifically referring to this power of appointment, or in default of appointment or insofar as an appointment is not effective. - 3- 2. To the beneficiary's descendants then living, per stirpes, subject to the terms of the trusts under this Article, or if there are no descendants of the beneficiary then living: a. If the beneficiary was a grandchild or more remote descendant of mine, to the descendants then living, per stirpes, of the beneficiary's nearest ancestor who was a descendant of mine with descendants then living, subject, however, to the terms of the trusts under this Article; or if there are no such descendants or if the beneficiary was a child of mine; b. To my descendants then living, per stirpes, subject, however, to the terms of the trusts under this Article. ARTICLE VIII Takers of Last Resort My Executor or the Trustees shall distribute any property that is not otherwise disposed of under my Will to the persons who would have inherited my personal estate, and in the shares that they would have inherited it, had I died a resident of the Commonwealth of Pennsylvania, unmarried and without a valid will, on the date on which expires the interest of the last beneficiary of the property under this Will. ARTICLE IX Payments to Minors Whenever income or principal becomes for any reason distributable to a person under twenty-one (21) years of age (described herein as the "Minor" regardless of the actual legal age of majority), my Executor or the Trustees may make the distribution in any way in which my Executor or the Trustees shall deem appropriate, including (but not limited to) those enumerated in this Article: A. Distribution to Trust. My Executor or the Trustees may hold the property in a separate trust for the Minor until the Minor attains twenty-one (21) years of age. My Executor or the Trustees may distribute to the Minor as much of the net income and/or principal of the trust as my Executor or the Trustees may from time to time determine, for any purpose, annually adding to principal any undistributed net income. When the Minor reaches twenty-one (21) years of age, my Executor or the Trustees shall distribute the property to the Minor, if then living, or otherwise: 1. to the Minor's descendants surviving the Minor, per stirpes, or in default thereof; 2. if the Minor was a grandchild or more remote descendant of mine, to the descendants then living, per stirpes, of the Minor's nearest ancestor who was -4- a descendant of mine with issue then living, or in default thereof or if the Minor was a child of mine; 3. to my descendants then living, per stirpes. B. Distribution to Custodian. My Executor or the Trustees may distribute the property to a custodian under any state's version of the Uniform Transfers (or Gifts) to Minors Act, including a custodian selected by my Executor or the Trustees. My Executor or the Trustees may select any age for termination of the custodianship permitted under the Act, giving due consideration to selecting twenty..one (21) years of age if that is permitted. C. Distribution to Donee of a Power During Minority. - My Executor or the Trustees may actually distribute the property to anyone serving as Trustee under this Will, in a manner so that it then vests in the Minor, to hold the same as donee of a power during minority, such donee to have all the powers of a Trustee under this Will (including the power to apply the property for the Minor) and to be compensated as if the property were a separate trust, but with no duty to account to any court periodically or otherwise. D. Distribution to a Guardian of a Minor's Property. My Executor or the Trustees may distribute the property to a guardian of the Minor's property. E. Distribution to a Minor's Parent. My Executor or the Trustees may distribute the property to a parent of the Minor even if the parent does not assume any formal fiduciary capacity concerning the property. Distributions shall be made to a parent of a beneficiary only if the parent either is a descendant of mine or was married to a descendant of mine at the date of death of the descendant of mine who was the spouse of the parent to receive the distribution. F. Distribution Directly to a Minor. My Executor or the Trustees may distribute the property directly to the Minor if the Minor has attained fourteen (14) years of age and has the practical capacity to own the type and amount of property in question. G. Exoneration of Fiduciary for Distributions for Minor. My Executor or the Trustees shall be free from any responsibility for the subsequent disposition of the property if it is distributed in one of the ways specified in this Article. ARTICLE X Spendthrift Trust A. No Assignment. No interest in the trust shall be subject to the beneficiary's liabilities or creditor claims, assignment or anticipation. B. Protection from Creditors. If the Trustees shall determine that a beneficiary would not benefit as greatly from any outright distribution of trust income or principal -5- because of the availability of the distribution to the beneficiary's creditors, the Trustees shall instead expend those amounts for the benefit of the beneficiary. This direction is intended to enable the Trustees to give the beneficiary the maximum possible benefit and enjoyment of all of the trust income and principal to which the beneficiary Is entitled. ARTICLE XI Payment of Death Taxes All estate, inheritance, legacy, succession, generation-skipping, or other wealth transfer taxes that result from my death imposed by any domestic or foreign taxing authority with respect to all property taxable by reason of my death, together with interest and penalties on those taxes, shall be charged against and paid without apportionment out of the residue of my estate as an administration expense, and with no right of reimbursement from any recipient of any such property, and before any determination of my residuary estate or of any shares or interests therein. ARTICLE XII Executors and Trustees A. Initial Appointments. 1. I appoint my children, Donald U. Frutiger, Jr., Susan M. Stough and Elizabeth A. Lobato, as are willing and able to serve or continue to serve, to be Executors and Trustees of each trust under this Will. 2. Multiple Executors or Trustees, whether named by me or by another Executor or Trustee, shall serve together and each may serve even if one or more of them shall fail or cease to serve for any reason. B. Successors. 1. Any reference to "Executor" or "Trustee" includes any successor, unless expressly indicated. 2. Separate trusts hereunder may have different trustees pursuant to these provisions. 3. In the event that the sole Trustee of a trust is a beneficiary of the trust, the Trustee may appoint but shall not be required to appoint a Co-Trustee as provided herein. A beneficiary's interest shall not be merged or converted into a legal life estate or estate for years because the beneficiary is the sole Trustee, but if this would still happen under applicable law, then a Co-Trustee shall be appointed in preference to such merger or conversion. - 6- C. Additional Provisions Regarding Changes In Fiduciaries. 1. Any Executor or Trustee may resign at any time without court approval and whether or not a successor has been appointed. 2. If only one person Is serving as Executor or Trustee, he or she shall have the right to appoint a successor individual Executor or Trustee by an instrument in writing, such appointment to take effect upon the death, resignation or incapacity of the appointing Executor or Trustee. An appointment may be changed or revoked until it takes effect. If I have named a successor or successors to the appointing Executor or Trustee in this Will, the appointment of a successor under this paragraph shall take effect only if and when all persons that I have appointed fail to qualify or cease to act. 3. The individuals (and any corporation) acting as my Executor or the Trustees may at any time acting unanimously by written instrument appoint an individual or a corporation with fiduciary powers as a Co-Executor or Co- Trustee. 4. If the office of Executor or Trustee of a trust is vacant, and no successor takes office pursuant to any other provision of this Will, an individual or corporation with fiduciary powers may be appointed as Executor or Trustee by a majority of my adult descendants then living and competent. 5. An Executor or Trustee may be appointed pursuant to this Article for a limited purpose or to hold only specified powers. D. Accountings and Other Proceedings. 1. I direct that my estate or a trust hereunder be subject to independent administration with as little court supervision as the law allows. My Executor and the Trustees shall not be required to render to any court annual or other periodic accounts, or any inventory, appraisal, or other returns or reports, except as required by applicable state law. My Executor and the Trustees shall take such action for the settlement or approval of accounts at such times and before such courts or without court proceedings as my Executor or the Trustees shall determine. My Executor or the Trustees shall pay the costs and expenses of any such action or proceeding, including (but not limited to) the compensation and expenses of attorneys and guardians, out of the property of my estate or the trust. The Trustees shall not be required to register any trust hereunder. 2. I direct that in any proceeding relating to my estate or a trust hereunder, service upon any person under a legal disability need not be made when another person not under a disability is a party to the proceeding and has the same interest as the person under the disability. The person under the disability shall nevertheless be bound by the results of the proceeding. The - 7 - same rule shall apply to non-judicial settlements, releases, exonerations, and indemnities. E. Fiduciary Powers. My Executor and the Trustees may, without prior authority from any court, exercise all powers conferred by this Will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this Will or to any trust hereby created. My Executor and the Trustees shall have absolute discretion in exercising these powers. Except as speCifically limited by this Will, these powers shall extend to all property held by my Executor and the Trustees until the actual distribution of the property. The powers of my Executor and the Trustees shall include the following powers: 1 . My Executor may pay my debts as soon as practicable in the course of the administration of my estate, and pay my funeral and burial expenses without regard to any limits otherwise imposed by law on funeral and burial expenses. 2. My Executor may payout of my general estate administration expenses incurred in connection with real or tangible personal property located outside of my domicile. 3. My Executor or the Trustees may determine what property is covered by general descriptions contained in this Will. 4. My Executor may determine whether and to what extent to elect to qualify any eligible property for the federal or state marital deduction, even though an Executor may have an interest affected by the election. 5. My Executor or the Trustees may make any election available under the tax laws in such manner as my Executor or the Trustees shall determine, including any election to treat a revocable trust created by me as part of my estate for income tax purposes, even though an Executor or Trustee may have an interest affected by the election, except where an Executor or Trustee is prohibited from participating in the election by another provision of this Will. 6. My Executor or the Trustees may retain any property originally owned by me, and invest and reinvest in all forms of real and personal property, whether inside or outside the United States, including without limitation, common trust funds of a corporate Executor or Trustee, mutual funds, partnerships (including a partnership in which an Executor or Trustee is a partner), and other forms of joint investment (which may but need not be managed by, advised by, or affiliated with an Executor or Trustee), without regard to any principle of law limiting delegation of investment responsibility by executors or trustees. - 8- 7. My Executor or the Trustees may compromise claims or debts and abandon or demolish any property which my Executor or the Trustees shall determine to be of little or no value. 8. My Executor or the Trustees may sell property at public or private sale, for cash or upon credit. exchange property for other property. lease property for any period of time, and give options of any duration for sales. exchanges or leases. 9. My Executor or the Trustees may join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and delegate discretionary powers (including investment powers) in entering into the arrangement. - 10. My Executor or the Trustees may borrow from anyone. even if the lender is an Executor or Trustee under this Will, and may pledge property as security for repayment of the funds borrowed, including the establishment of a margin account. No Executor or Trustee shall be personally liable for any such loan. and such loan shall be payable only out of assets of my estate or the trust. 11. My Executor or the Trustees may, without the consent of any beneficiary, distribute in cash or in kind, and allocate specific assets in satisfaction of fractional shares or pecuniary sums including cash legacies among the beneficiaries (including any trust) in such proportions. not necessarily pro rata, as my Executor or the Trustees may determine, even though an Executor or Trustee has an interest affected by the distribution and even though different beneficiaries entitled to the same sum or share may thereby receive different mixes of assets. possibly with different income tax bases. as long as the fair market value of property on the date of distribution is used in determining the extent to which any distribution satisfies a sum or share. 12. My Executor or the Trustees may apply to the use of any individual, any property. whether principal or income, that otherwise would or could be distributed directly to such individual. 13. My Executor or the Trustees may, with respect to any real property: (i) partition, subdivide or improve such property and to enter into agreements concerning the partition, subdivision. improvement, zoning or management of any real estate in which my estate or a trust hereunder has an interest and impose or extinguish restrictions on any such real estate; (ii) sell, exchange, lease for any period, mortgage, alter, or otherwise dispose of such property and execute any instrument necessary to do that; and (Hi) charge to principal the net loss incurred in operating or carrying non-income producing real property. 14. My Executor or the Trustees may employ a custodian. hold property unregistered or in the name of a nominee (including the nominee of any bank. - 9- trust company, brokerage house or other institution employed as custodian), and pay reasonable compensation to a custodian in addition to any fees otherwise payable to my Executor or the Trustees, notwithstanding any rule of law otherwise prohibiting such dual compensation. 15. The Trustees may hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration, but no combination of trusts for this purpose may alter their status as separate trusts. 16. Th~ Trustees may consolidate any trust for a descendant with another trust having identical terms and the same Trustee (whether or not under this Will) and administer the two as one trust, provided that each portion of the consolidated trust shall terminate and vest in possession no later than the date required for the separate trust from which it came. 17. The Trustees may divide any trust into two or more separate trusts and administer them as separate trusts, either before or after the trust is funded, to enable GST Exemption to be allocated separately to one of the trusts, or to enable the election under Code Sec. 2652(a)(3) to be made separately over one of them, or otherwise to make possible a separate trust with a zero inclusion ratio, or because the trusts have different transferors for generation- skipping transfer tax purposes, or for any other purpose. Any such division shall be by fractional shares and each share shall participate pro rata in income, appreciation, and depreciation to the time of division. Any relevant pecuniary amount (such as the obligation to pay an annuity, or the right to withdraw that amount referred to in Code Sec. 2514( e)( 1) (currently, Five Thousand Dollars ($5,000.00)) shall be applied pro rata to the separate trusts based on the fractional shares into which they are divided. 18. My Executor or the Trustees may employ and rely upon advice given by accountants, attorneys, investment bankers, and other expert advisers, and employ agents, clerks and other employees, and pay reasonable compensation to such advisors or employees in addition to fees otherwise payable to my Executor or the Trustees, notwithstanding any rule of law otherwise prohibiting such dual compensation. 19. My Executor or the Trustees may accept or decline to accept additions from any source. 20. My Executor or the Trustees (excluding, however, any Interested Trustee) may allocate receipts and disbursements to income or principal in such manner as my Executor or the Trustees (excluding, however, any Interested Trustee) shall determine, even though a particular allocation may be inconsistent with otherwise applicable state law. My Executor shall follow any - 10- direction by the Trustees of a trust (excluding, however, any Interested Trustee) with respect to allocations affecting property passing to that trust. 21. My Executor or the Trustees may, with respect to rights or interests in oil, natural gas, minerals, and other natural resources (together with related equipment), including oil and gas royalties and leases, whether owned in fee, as lessee, lessor, licensee, concessionaire, or otherwise, or alone or jointly as partner, joint tenant, joint venturer or in any other noncorporate manner: (a) drill, test, explore, maintain, develop and otherwise exploit, either alone or jointly with others, any such rights or Interests; (b) enter Into operation, fann- out, pooling or unitization agreements in connection with any or all of such rights and interests; and (c) extract,_ remove, process, convert, retain, store, sell, or exchange such rights and interests and the production therefrom, all in any manner, to any extent, on any terms and for any consideration. 22. My Executor or the Trustees (excluding, however, any Interested Trustee) may amortize in whole or in part the premium on securities received or purchased at a premium, or treat as income the gross return from such securities. I anticipate (but I do not direct) that the Trustees will consider amortization when failure to amortize would result in a substantial impainnent of principal. My Executor shall follow any direction given by the Trustees of a trust (excluding, however, any Interested Trustee) with respect to amortizations affecting property passing to that trust. F. Exoneration from Security. No Executor or Trustee shall be required to give bond or other security in any jurisdiction, and if despite this exoneration a bond is nevertheless required, no sureties shall be required. G. Additional General Provisions Regarding Fiduciaries. 1. "Interested Trustee" means for any trust a Trustee who is (i) a transferor of property to the trust, including a person whose qualified disclaimer resulted in property passing to the trust; or (il) a person who is or in the future may be eligible to receive income or principal pursuant to the terms of the trust. A Trustee described in (i) is an Interested Trustee only with respect to the transferred property (including income and gain on, and reinvestment of, such property). A person is described in (ii) even if he or she has a remote contingent remainder interest, but is not described in (ii) if the person's only interest is as a potential appointee under a non-fiduciary power of appointment held by another person the exercise of which will take effect only in the future, such as a testamentary power held by a living person. A Trustee who is not an Interested Trustee is a "Disinterested Trustee." 2. My Executor may make distributions directly from my estate to beneficiaries of a trust hereunder, but only at the direction of the Trustees authorized to make such distributions. - 11 - 3. Under this Will, if two or more separate trusts with the same beneficiaries and same terms are created, either by direction or pursuant to the exercise of discretion, I intend that the separate trusts may but need not have the same investments and may but need not follow the same pattern of distributions. The Trustees' powers shall be exercisable separately with respect to each trust. 4. Except to the extent specifically provided otherwise in this Will, references to my Executor or the Trustees shall, in their application to my estate or a trust hereunder, refer to all those from time to time acting as Executors or Trustees of that Trust and if two or more Executors or Trustees are eligible to act on a given matter they shall act by majority. In the exercise of discretion over distributions, if this Will provides that certain Trustees may participate in distributions limited by an ascertainable standard, while a different set of Trustees may participate in distributions for any purpose, if the two sets of Trustees (each acting by its own majority) want to distribute the same item of income or principal to different recipients, the distribution desired by the set of Trustees participating in distributions for any purpose shall prevail. 5. Individual Executors and Trustees shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the Executor or Trustee waives compensation. A corporate Executor or Trustee shall be compensated by agreement with the individual Executor or Trustee or in the absence of such agreement in accordance with its fee schedule as in effect at the time of payment. I authorize a corporate Executor or Trustee to charge additional fees for services it provides to my estate or a trust hereunder that are not comprised within its duties as Executor or Trustee, for example, a fee charged by a mutual fund it administers in which my estate or a trust hereunder invests, or a fee for providing an appraisal, or a fee for providing corporate finance or investment banking services. I also recognize that a corporate Executor or Trustee may charge separately for some services comprised within its duties as Executor or Trustee, for example a separate fee for investing cash balances or preparing tax returns. Such separate charges shall not be treated as improper or excessive merely because they are added on to a basic fee in calculating total compensation for service as Executor or Trustee. Insurance proceeds and retirement benefits payable to my estate shall not be subject to Executor's compensation. 6. No Executor or Trustee shall be liable to anyone for anything done or not done by any other Executor or Trustee or by any beneficiary. 7. The fact that an Executor or Trustee is active in the investment business shall not be deemed a conflict of interest, and purchases and sales of investments may be made through a corporate Executor or Trustee or through any firm of which a corporate or individual Executor or Trustee is a partner, shareholder, proprietor, associate, employee, owner, subsidiary, affiliate or the like, and -12 - property of my estate or a trust hereunder may be invested in individual securities, mutual funds, partnerships, private placements, or other forms of investment promoted, underwritten, managed, or advised by an Executor or Trustee or such a firm. 8. My Executor and the Trustees may employ and rely upon advice given by investment counsel, delegate discretionary investment authority over investments to investment counsel, and pay investment counsel reasonable compensation in addition to fees otherwise payable to my Executor or the Trustees, notwithstanding any rule of law otherwise prohibiting such dual compensation. My Executor and the Trustees may acquire and retain investments that present a higher degree of risk than would normally be authorized by the applicable rules of fiduciary investment and conduct. No investment, no matter how risky or speculative, shall be absolutely prohibited, so long as prudent procedures are followed in selecting and retaining the investment and the investment constitutes a prudent percentage of the trust. My Executor and the Trustees shall not be under any duty to diversify investments regardless of any rule of law requiring diversification. 9. The fact that an Executor or Trustee (or a firm of which an Executor or Trustee is a member or with which an Executor or Trustee is otherwise affiliated) renders legal or other professional services to my estate or a trust hereunder shall not be deemed a conflict of interest, and my Executor or the Trustees may pay fees for such services to such Executor or Trustee or firm without prior approval of any court or any beneficiary and whether or not there is a Co-Executor or Co-Trustee to approve such payment. An attorney or other Executor or Trustee who also renders professional services shall receive full compensation for both services as Executor or Trustee and the professional services rendered, except as specifically limited by law. 10. No state law restraint on acts of self-dealing by a fiduciary shall apply to an Executor or Trustee who is a descendant of mine. Except when prohibited by another provision of this Will, such an Executor or Trustee may enter into transactions on behalf of my estate or a trust hereunder in which that Executor or Trustee is personally interested so long as the terms of such transaction are fair to my estate or the trust. For example, such an Executor or Trustee may purchase property from my estate or the trust at its fair market value without court approval. 11. If I have given the Trustees discretion concerning distributions of income or principal, that discretion shall be absolute and uncontrolled, and subject to correction by a court only if the Trustees should act utterly without reason, or in bad faith, or in violation of specific provisions of this Will. If I have set forth general guidelines (as opposed to directions or dollar limits) for the Trustees in making distributions, those guidelines shall be merely suggestive and shall not create an enforceable standard whereby a distribution could be criticized or compelled. It is my strong belief that the Trustees will be in the best position to interpret and carry out the intentions expressed herein under changing circumstances. This paragraph shall not, however, apply to any standards framed in terms of health, education, support (including support in an accustomed manner of living) or maintenance as those words shall create an ascertainable standard for federal tax purposes when applied to a trustee's power or a power held Individually, although even In those cases the holder of the power shall have as much discretion as consistent therewith. An Interested Trustee may exercise discretion to make distributions to himself or herself subject to an ascertainable standard notwithstanding any contrary rule of law. 12. Notwithstanding any other provision of this Will, each Trustee is prohibited from making, voting on, or otherwise participating in- any discretionary distribution of income or principal from a trust that would discharge or substitute for a legal obligation of that trustee, including the obligation to support a beneficiary of the trust. Subject to that, in exercising discretion over distributions, the Trustees may consider, or may disregard, other resources available to any beneficiary. 13. Unless I have specifically provided otherwise, and subject to any ascertainable standard governing its exercise, the Trustees' discretionary power to distribute income or principal includes the power to distribute all of such income and/or principal to one or more members of a class to the exclusion of others whether or not the terms of the trust specifically mention that possibility. 14. A Trustee may irrevocably release one or more powers held by the Trustee while retaining other powers. 15. Any Executor or Trustee may delegate to a Co-Executor or Co-Trustee any power held by the delegating Executor or Trustee, but only if the Co-Executor or Co-Trustee is authorized to exercise the power delegated. A delegation may be revocable, but while it is in effect the delegating Executor or Trustee shall have no responsibility concerning the exercise of the delegated power. ARTICLE XIII Definitions and Miscellaneous Provisions The following definitions and miscellaneous provisions shall apply under this Will: A. Children and Descendants Whenever Born. References to "children" and "descendants" shall include children and descendants whenever born. B. Surviving Spouse. An individual's "surviving spouse" means the person (if any) surviving the individual to whom the individual is married at the time of the individual's death. - 14- C. Determining Descendants. One's children and other descendants shall be determined according to applicable law, except to the extent modified by this paragraph or by any other specific provision of this Will. 1. A child adopted before he or she attains eighteen (18) years of age (but not after attaining that age), shall be treated under this Will as a child and descendant of his or her adopting parents and their ancestors. 2. A biological child shall not be treated as a child or descendant of any biological parent of the child or of the ancestors of such biological parent, if the child has been surrendered for adoption with the consent of such biological parent and_the child's adoptive parent substitutes for such consenting parent under applicable state law. 3. A biological child born out of wedlock shall not be treated as a child or descendant of his or her biological parents or their ancestors unless and until his or her biological parents marry one another before the child attains eighteen (18) years of age, unless the child is adopted before attaining eighteen (18) years of age. 4. Adoptions and marriages that are recognized under this Will shall not affect prior distributions or other interests that have previously vested in possession, but they shall enable a person to receive distributions from or remainder or other interests in a trust still in existence. The descendants of a person who is treated as a child or descendant under this Article, shall also be treated as descendants of such person's ancestors. The descendants of a person who is treated as not being a child or descendant under this Article, shall also be treated as not being descendants of such person's ancestors. 5. For all purposes under this Will, the issue of Donald U. Frutiger, Jr., shall be limited to his issue by Patricia Ann Edmondson-Frutiger. D. Tangible Personal Property. The term "tangible personal property" includes personally held art, antiques, stamp and coin collections, and other collectibles. Subject to that, it does not include property primarily held for investment purposes. It does not include any property held for use in a trade or business, ordinary currency and cash, or bullion. E. Per Stirpes. Property that is to be divided among an individual's surviving or then living descendants "per stirpes" shall be divided into as many equal shares as there are children of the individual who are then living or who have died leaving surviving or then-living descendants. A share allocated to a deceased child of the individual shall be divided further among such deceased child's surviving or then-living descendants in the same manner. F. Minor and Adult. Whether an individual is a minor or an adult shall be determined under the laws of the individual's domicile at the time in question, except in cases - 15- when this Will has specifically defined "Minor" to mean a person under twenty.one (21) years of age. G. Code and Regulations. References to the "Internal Revenue Code" or "Code" or to provisions thereof are to the Internal Revenue Code of 1986, as amended at the time in question. References to the "Regulations" or "Regs" are to the Treasury Regulations under the Internal Revenue Code. If by the time in question a particular provision of the Internal Revenue Code has been renumbered, or the Internal Revenue Code has been superseded by a subsequent federal tax law, the reference shall be deemed to be to the renumbered provision or the corresponding provision of the subsequent law, unless to do so would clearly be contrary to my intent as expressed in this Will, and a similar rule shall apply to references to the Regulations. H. Disabled Trustee. A Trustee is "disabled" (and while disabled shall not serve as Trustee) when a written certification is in effect that the examined Trustee is physically or mentally incapable of managing the affairs of the trust, whether or not there is an adjudication of the Trustee's incompetence. 1. This certification shall be valid only if it is signed by at least two (2) physicians, each of whom has personally examined the Trustee and at least one (1) of whom is board-certified in the specialty most closely associated with the alleged disability. 2. This certification need not indicate any cause for the Trustee's disability. 3. A certification of disability shall be rescinded when a serving Trustee receives a certification the former Trustee is capable of managing the trust's affairs. This certification, too, shall be valid only if it is signed by at least two (2) physicians, each of whom has personally examined the Trustee and at least one (1) of whom is board certified in the specialty most closely associated with the former disability. 4. No person is liable to anyone for actions taken in reliance on the certifications under this paragraph, or for dealing with a trustee other than the one removed for disability based on these certifications. I. Gross Estate. "Gross estate" means my gross estate as determined for federal estate tax purposes (or for state death tax purposes where relevant). - 16 - l(q-( IN WITNESS WHEREOF, I have hereunto subscribed my name on this _ day of ~ 2004. ~C'.~ JO NNA C. FRUTIGER Signed, sealed, published and declared by JOHANNA C. FRUTIGER, the testatrix above named, as and for her last will and testament, in our presence, and we in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses: Address: ~UUA~~ ~~~Jo . fA- -/ - 17 - COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN l It! ~/,.b, On this, the -, day of Oeteber, 2004, before me, a Notary Public in and for the above-named Commonwealth and County, the undersigned officer, personally appeared Richard W. Stevenson (10 #7120) known to me (or satisfactorily proven) to be a member of the bar of the highest court of said State and a subscribing witness to the within instrument, and certified that he was personally present when Johanna C. Frutiger, whose name is subscribed to the within Last Will and Testament, executed the same, and that said person has acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. NOTARIAl SEAl KAREN D. RAFFERTY, Notary Public City of Harri8tIufg, PA ~ County My CoITmIlIIion Expir8I Feb. 13, 2006 - 18- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT STEVENSON RICHARD W MCNEES WALLACE & NURICK LLP 100 PINE STREET POBOX 1166 HARRISBURG, PA 17108 .------- fold ESTATE INFORMATION: SSN: 202-20-1432 FILE NUMBER: 2107-0868 DECEDENT NAME: FRUTIGER JOHANNA C DATE OF PAYMENT: 11/19/2007 POSTMARK DATE: 11/16/2007 COUNTY: CUMBERLAND DATE OF DEATH: 08/19/2007 NO. CD 008987 ACN ASSESSMENT CONTROL NUMBER AMOUNT ~ 101 I $58,500.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK#724151818 SEAL INITIALS: CJ RECEIVED BY: TAXPAYER $58,500.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS --I REV-485 EX (05-04) .~, SAFE DEPOSIT ~ BOX INVENTORY PA Department of Revenue Social Security or Death Certificate Number Date of Death 48500041046 PLEASE USE ORIGINAL FORM ONLY County Code Year File Number 20 2 ,2:0.'1 ,4,3' 2', Debederit'sL8stName' , ,0, ,(~r' i :':'9 :' i':'6"';O:'7','i 'suffix' . ,,.." .' !! " ~. ~ ~:, f:' r~'. (, , j j;~ :.J FlrsfName' , MI rU'~t ::i:g'1e ":: , ' ~l,~k~:I~l~,::L~,Q~Jll,J~.,tL.J.'__ ~,..Ii. r~ i~ i; ADDRESS OF DECEDENT STREET: CITY: STATE: ZIP CODE: 218 South 24th Street Camp Hill PA 17011 NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX NAME: Richard W. Stevenson STREET ADDRESS: CITY: STATE: ZIP COpE: McNees Wallace & Nurick LLC, 100 Pine St. Harrisburg PA 17108 , NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. NAME: RELATIONSHIP: Richard W. Stevenson Attorney STREET ADDRESS: CITY: STATE: ZIP CODE: McNees Wallace & Nurick LLC, 100 Pine St. Harrisburg PA 1710~ b. NAME: RELATIONSHIP: STREET ADDRESS: CITY: STATE: ZIP CODE: c. NAME: RELATIONSHIP: STREET ADDRESS: CITY: STATE: ZIP CODE: NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS lOCATED NAME: Sovereign Bank STREET ADDRESS: CITY: STATE: ZIP CODE: Camp Hill Shopping Center Camp Hill PA 17011 . NAME OF PERSON MAKING LAST ENTRY DATE AND TIME OF LAST ENTRY Johanna Frutiger 5/7/05 2:25 pm DATE OF CONTRACT TO RENT BOX · NUMBER OF BOX I TITLE UNDER WHICH BOX IS REQUESTED 3/13/01 285 NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. NAME: Johanna C. Frutiger STREET ADDRESS: 218 S. 24th Street b. NAME: Donald U. Frutiger (deceased) STREET ADDRESS: CITY: STATE: ZIP CODE: CITY: Camp Hill PA 17011 NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY Richard W. Stevenson, Esquire WAS A Will IN THE BOX? 0 YES KI NO If yes, a. Date of will: b. Name and address of personal representative, if named In the will NAME: Donald U. Frutiger, Jr. STREET ADDRESS: 51 Oak Lawn Drive c. Name and address of attorney, If any NAME: Richard W. Stevenson, Esquire STREET ADDRESS: McNees Wallace & Nurick LLC, 100 Pine St., STATE: ZIP CODE: CITY: Covington STATE: LA ZIP CODE: 70433 CITY: Harrisburg STATE: PA ZIP CODE: ' 17108 L 48500041046 48500041046 --.J REV-485 EX SAFE DEPOSIT BOX INVENTORY Page of_ INSTRUCTIONS (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found In box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock Is registered, and number of shares and class of stock. (3) Obligations of U.S. Government: Number of items, date of issue, face value, names In which registered and type of ownership, I.e., Jointly held, payable on death, etc. (4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. (8) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully 8S possible. (7) Deeds, Mortgages, Current Insurance PolicIes or other evidences of Indebtedness: List and describe as fully as possible. (8) All other contents. (9) Return completed form to: DEPARTMENT OF REVENUE -""'.-.. _"" roo: _, INHERITANCE TAX DIVISION DEPT. ~g(j601 . .. .. HARRISBURG, PA 17128-0601 ITEM ITEM DESCRIPTION NO. 1 Various photographs of residence 2 Inventory of plate collection 3 Donald U. Frutiger - Coast Guard Discharges; College Transcript - Social Security Card; Marriage Certificate - Birth Registration; High School Diploma; Baptism; Birth CertH 4 Johanna C. Frutiger - Birth Registration; Birth Certificate; Baptism 5 Social Security Cards for Johanna C. Frutiger. Donald U. Fruti~er. Jr. . Susan M. Frutiger and Elizabeth A. Frutiger 6 Cemetary Lots - H;I;ghspire South L34 112 South Part 7 Deeds for 218 South 24th Street. Camp Hill. PA 8 Man's gold ring with single diamond 9 United States Min~ Liberty 1996 1 oz gold $50 coin 1996 1/2 oz gold $25 coin 1996 .2727 oz gold $10 coin 1996 .1091 oz gold $5 coin .-- IC)~ IFY UNDER PE~L~~r,OF PERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COpy OF CO ECT AND COMPI.! T TO THE BEST OF MY KNOWLEDGE AND BELIEF. SAFE DEPOSIT BOX INVENTORY: ~~STrr~., SJ W J<.O , ... SIGNATURE - r -...:;:T ~~kcvj ~. ~e'-.J.QN~u~ PRINT NAME AND CHECK APPROPRIATE BOX BELOW: PRINT TITLE ~ DATE CHECK APPROPRIATE BOX: C1 \\d. ~'Q.. "r ..w to l)J\[O'7 o Execulor(lrix) o Adminlslrator(lrix) o Estate Representative o Joint owner of safe deposit box NOTE: Attach additional 8'/t" x 11" sheet(s) if necessary or use duplicates of this page of form. The Department is authorized by law, 42 U.S.C. S405 (c)(2)(C)(i), to require disclosure of Soelal Security oombers in connection with administering state tax laws. The Department uses the Social Security number to identify the decedent and personal representatives of the estate, The Commonwealth may also use the Infonnation in exchange of tax Information agreements with Federal and local taxing authorities. The stale law prohibits the Commonwealth's personnel from disclosing confidential lax Information except for official purposes. cate SAFE DEPOSIT BOX INVENTORY - CONTINUED Estate of Johanna C. Frutiger ITEM NO. ITEM DESCRIPTION 10 Two Liberty $50 gold coins (1 oz) 11 US Constitution - 200th anniversary $1.00 gold coin 12 $100 St. Johnson Newfoundland gold coin 1983 Elizabeth II D.G. Regina 13 $1 silver US coin - Liberty 1984 Los Angeles XXIII Olympiad 14 $1 silver US coin - Liberty 1983 Los Angeles XXII Olympiad 15 $10 gold US coin - Liberty 1984 Lox Angeles XXII Olympiad 16 1902 $20 gold coin 17 1908 $20 gold coin 18 1895 $20 gold coin 19 1907 $10 gold US 20 1897 $5 gold US 21 1987 Liberty gold $5 gold US 22 Jewelry - woman's watch - cloth band 2 small diamonds - gold pin - 6 very small diamonds - pair of very small silver colored earrings - 3 very small diamonds each - 2 gold colored earrings - 2 small gold~colored green stones/small diamond earrings - one silver~colored pendant with small diamond in center and 20 super~ small diamonds around exterior and silver~colored chain - two small pendants with small green oval stones with several very small diamonds surrounding and a gold~colored chain - one single pendant with single diamond with silver~colored chain ! w a: i= ~ z o 5 z ::l ~ 8 ;!!: o w Ul ::l W m g u. o w !;( ~ w a: w m ::e ::l z W ..J u: '" A z= 00 .~ 'Z =... u> OZ t;- i < z '" ~~ ~ en[5 <0 z> CIl 1fiw~~ a.a:ot:: .~~~~ j!:!z....ci :;!~fli~ wF'Om :;:a: Ul z~ it: Ow a: ::to < :::! 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': N "0 N I """ Ul -0 a cA g N -;:r, N 0\ III ! o z, ;~\~ ; 10, Q,) , C \.- \ Q,) "" Q,) '.o.~ \ tJ., ; .- .,loI' Q,)'; C ,c;\.-..... ; ~...e E. ; ~', C, 10 ': ..,.:, '-, Q,) '10''''' :.^;~;.~ :_-'0 ;. ,e.,.. ,-'0.... \ .e" c:' "'0 \ \ ~'" C "'0 :.~ \ C"\ 10 Q,)\,O' '::), '6i ~; "'0 \1)\::::::"'0 ~ ~;, Q,)' '::) ". :) : :_'.~ ~',~' v; to Z\ z\ s".; " ^ ^ ....." -, ~ -: ,- ^ ''', .....\Ul\U\\4 %.z,'o-S 724-19668 Johanna Frutiger Bond Values 8/17/2007 Description Quantitv Cusip Bid Ask PA St First Ser, Coupon 5% $15,000.00 709141 KM60BO $ 103.16 $ 103.16 PA Hsg Fin Agy, Coupon 5.15% $20,000.00 708792C200BO $ 100.17 $ 100.17 PA HFA S/Fam Mtg, Coupon 5% $15,000.00 708792ZQ20BO $ 101.13 $ 101.13 PhiliPA Airport Rev,Coupon 5.375% $25,000.00 71787GC80BO $ 102.76 $ 102.79 *((:U2007 CitiQroup Global Markets, Inc. Member SIPC, Smith Barnev is a division and service mark of Citigroup Global Markets, Inc. and its affiliates and is used and registered throughout the world. Citi with the arc design is a trademark and service mark of Citigroup, Inc. or its affiliates and is used and registered throughout the world. This information herein has been obtained from sources believed to be reliable, but we cannot guarantee its accuracy or completeness. ern smith barney Johanna C Fruti~er 218 South 24th St. Camp Hill PA 17011-5305 Balances As of 08/17/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 Acct No. 724-19668-16 Market Value % Of Assets.. Annuities $129.88 102.864.27 321,543.65 122.752.00 72,195.39 83,983.20 214.896.16 9,976.00 161, 705.33 $1,090,045.88 0.01% 9.44 29.50 11.26 6.62 7.70 19.71 0.92 14.83 Cash Account Balance Bank Deposits Stocks Preferred Stocks Closed End Funds Fixed Income Mutual Funds CD's Total Account Value 100.00% .. % of Assets reflects account balances as a percentage of long positlon & cash rounded to the nearest hundredth. As a result the total may not equal 100%. Independent, third-party research on certam companies covered by the firm's research is available to cl1ents of the firm at no cost. Clients can access this research at www.smtthbamey.com or can call 1-866-836-9542 to request that a copy of this research be sent to them. Investment and insurance products: Not FDIC insured 'No bank guarantee 'Not insured by any federal government agency -Not a bank deposit 'May lose value Citlgroup Investment Research's research ratings are displayed within the Research Rating column in 'Holdings'. Page 10f7 em smith barney Johanna C Frutiger 218 South 24th St. Camp Hill PA 17011-5305 Holdings As of 08/17/2007 Prepared by FLORENCE R. CLIFFORD 717780 1700 Acct No. 724-19668-16 Research Quantity Symbol/CUSIP Descrtption Rating Price Market Value 102,648.81 #BDP BANK DEPOSIT PROGRAM $1.00 $102,864.27 600.00 T AT&TINC 1M 39.05 23,430.00 658.36 ABALX AMERICAN BALANCED FUND CLASS A 19.40 12,772.31 1,353.00 wrn AQUA AMERICA INC 23.78 32,174.34 1,300.00 CRY CALAMOS CONY & HIGH INCOME FD 2H 14.65 19,045.00 240.93 CAIBX CAPITAL INCOME BUILDER FUND 62.21 14,988.25 349.66 CWGIX CAPITAL WORLD GROWfH AND 43.28 15,133.54 275.00 C CIDGROUPINC 48.81 13,422.75 400.00 CPRZ CITIGROUP CAPITAL VIII 6.95% 23.90 9,560.00 400.00 CPRO CITIGROUP CAP XIV 6.875% PFD 24.63 9,852.00 400.00 CPRW CITIGROUP CAPITAL XVI 6.45% 23.19 9,276.00 400.00 KVR CORTS FOR GE CAP CORP 6.0% 22.95 9,180.00 10,000.00 233991256000 ING USA ANNUIlY & LIFE CO 1.43 14,303.70../ AS OF 08/15/2007 1,030.00 EW EATON VANCE LID DURATION 1M 15.70 16,171.00 500.00 EXG EATON VANCE TAX-MANAGED GLOBAL 17.80 8,900.00 31,342.00 299994558000 HAR1FORD LIFE & ANNUIlY 1.26 39,558.93 J AS OF 08/15/2007 850.00 XOM EXXON MOBIL CORP 1L 84.14 71,519.00 10,000.00 345991459000 GENWORIH LIFE & ANNUIlY INS CO 1.42 14,182.90 J AS OF 08/15/2007 600.00 GMA GMAC LLC 7.30% 19.46 11,676.00 637.77 GDV GABELLI DIVIDEND & INCOME TR 1M 19.96 12,729.89 400.00 XGM GENERAL MOTORS 7.25% PINES 17.36 6,944.00 200.00 HSC HARSCO CORP 51.77 10,354.00 723.50 AMECX INCOME FUND OF AMERICA CLASS A 20.31 14,694.42 500.00 JPM JPMORGAN CHASE & CO 1M 47.01 23,505.00 Page 2 of 7 em smith barney Johanna C Frutiger 218 South 24th St. Camp Hill PA 17011-5305 Holdings As of 08/17/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 Acct No. 724-19668-16 Research Quantity Symbol/CUSIP Descrtption Rating Prtce Market Value 1, 594.45 PBQAX JENNISON BLEND FD INC CL A $19.73 $31,458.61 800.00 JPMPRY JP MORGAN CHASE CAPITAL 6.20% 22.10 17,680.00 3.318.40 #SBPAA LMP PAMUNIA 12.65 42,069.71 Accrued Div. $91.87 400.00 LEHPRN LEHMAN BROS HLDGS CAP 6.24% 21.20 8,480.00 7,511.39 LAPAX LORD ABBE'IT TAX FREE INCOME TR 5.04 37,857.41 100.00 MHS MEDCO HEALTH SOLUTIONS INC 1M 81.35 8.135.00 500.00 MRK MERCK & CO INC 1M 49.62 24,810.00 500.00 MSFT MICROSOFT CORP 1M 28.25 14,125.00 500.00 NFG NATIONAL FUEL GAS CO 3M 43.25 21,625.00 1,350.00 JPC NUVEEN MULTI-STRATEGY INCOME 11.37 15,349.50 400.00 PNC PNC FINANCIAL SERVICES GROUP 1M 72.53 29,012.00 20,000.00 758990451000 METLIFE LIFE & ANN CO OF CONN 1.51 30,223.00 j AS OF 08/15/2007 600.00 RBSPRN *u ROYAL BK SCOTLAND GRP 6.35 23.74 14.244.00 35,000.00 893990275000 METLIFE INS CO OF CONNECTICUT 1.81 63,436.80 J AS OF 08/15/2007 1,668.00 UGI UGI CORP NEW 2H 25.17 41,983.56 400.00 USBPRF USB CAPITAL VII 5.875% 20.55 8.220.00 800.00 USBPRK USB CAPITAL XII 6.30% 22.05 17,640.00 1,264.71 AWSHX WASHINGTON MUTUAL INVESTORS 36.31 45,921. 91 200.00 WFC WELLS FARGO & CO NEW 1L 37.24 7,448.00 20,000.00 708792C200BO PENNSYLVANIA HSG FIN AGY RFDG 100. 10 20.020.40 Coupon 5.15% Mature 10/01/07 Accrued Int. $389.11 10,000.00 634518CT90BO NATL BANK OF SOUTH CAROLINA 99.76 9,976.00 Coupon 5.2% Mature 07/30/08 Accrued Int. $29.83 Page 3 of 7 cltl smith barney Johanna C Frutil4er 218 South 24th St. Camp Hill PA 17011-5305 Holdings As of 08/17/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 Acct No. 724-19668-16 Quantity Symbol/CUSIP Description Research Rating Price Market Value 15.000.00 708792ZQ20BO PENNSYLVANIA HFA S/FAM MTG Coupon 5% Mature 10/01/08 Accrued Int. $283.33 15.000.00 709141KM60BO PENNSYLVANIA ST FIRST SER Coupon 5% Pre-Ref 06/01/09 @101.000 Accrued Int. $158.33 25.000.00 717817GC80BO PHIlADELPHIA PA ARPr REV Coupon 5.375% Mature 06/15/15 Accrued Int. $231.42 $100.95 $15.142.65 103.04 15.456.60 102.53 25.633.25 10.000.00 CCR.MX COUNTRYWIDE FINL CORP GLOBAL Coupon 5% Mature 07/28/15 Accrued Int. $26.38 77.30 7,730.30 Cash Account Balance Total Account Value $129.88 $1,090,045.88 Page 40f7 724-19668 Johanna Frutiger Bond Values 8/20/2007 Description Quantitv Cusip Bid Ask PA St Frist Ser, Coupon 5% $15,000.00 709141 KM60BO $ 103.16 $ 103.16 PA Hsg Fin Agy, Coupon 5.15% $20,000.00 70879C200BO $ 100.07 $ 100.07 PA HFA S/Fam Mtg.Coupon 5% $15,000.00 70879ZQ20BO $ 101.13 $ 101.13 PhiliPA Airport Rev, Coupon 5.375% $25,000.00 717817GC80BO $ 102.76 $ 102.79 *@2007 Citiqroup Global Markets. Inc. Member SIPC. Smith Barnev is a division and service mark of Citigroup Global Markets, Inc. and its affiliates and is used and registered throughout the world. Citi with the arc design is a trademark and service mark of Citigroup, Inc. or its affiliates and is used and registered throughout the world. This information herein has been obtained from sources believed to be reliable, but we cannot guarantee its accuracy or completeness. em smith barney Johanna C Fruti~er 218 South 24th St. Camp Hill PA 17011-5305 Balances As of 08/20/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 Acct No. 724-19668-16 Market Value % Of Assets.. Annuities $103.007.92 321.234.08 123.786.00 72.920.25 83.992.85 215.236.28 9,976.00 161,666.26 $1,091,819.64 9.43% 29.42 11.34 6.68 7.69 19.71 0.91 14.81 Bank Deposits Stocks Preferred Stocks Closed End Funds Fixed Income Mutual Funds CD's Total Account Value 100.000,.i) .. % of Assets reflects account balances as a percentage of long position & cash rounded to the nearest hundredth. As a result the total may not equal 100%. Independent. third-party research on certain companies covered by the firm's research Is available to clients of the firm at no cost. Clients can access this research at www.smithbarney.com or can call1-866-836-9542 to request that a copy of this research be sent to them. Investment and insurance products: Not FDIC insured 'No bank guarantee 'Not insured by any federal government agency .Not a bank deposit 'May lose value Citigroup Investment Research's research ratings are displayed Within the Research Rating column in 'Holdings'. Page lof7 ern smith barney Johanna C Frutiger 218 South 24th St. Camp Hill PA 17011-5305 Holdings As of 08/20/2007 Prepared by FLORENCE R. CLIFFORD 717 780 1700 Acct No. 724-19668-16 Research Quantity Symbol/CDSIP Description Rating Price Market Value 102,778.69 #BDP BANK DEPOSIT PROGRAM $1.00 $103.007.92 600.00 T AT&TINC 1M 38.65 23,190.00 658.36 ABALX AMERICAN BALANCED FUND CLASS A 19.43 12,792.07 1,353.00 WTR AQUA AMERICA INC 23.53 31.836.09 1,300.00 CHY CALAMOS CONY & HIGH INCOME FD 2H 14.36 18,668.00 240.93 CAIBX CAPITAL INCOME BUILDER FUND 62.60 15,082.21 349.66 CWGIX CAPITAL WORLD GROwrn AND 43.78 15,308.37 275.00 C CITIGROUP INC 48.39 13.307.25 400.00 CPRZ CITIGROUP CAPITAL VIII 6.95% 24.22 9,688.00 400.00 CPRO CITIGROUP CAP XIV 6.875% PFD 24.60 9,840.00 400.00 CPRW CITIGROUP CAPITAL XVI 6.45% 23.45 9,380.00 400.00 KVR CORTS FOR GE CAP CORP 6.0% 23.20 9,280.00 10,000.00 233991256000 ING USA ANNUI1Y & LIFE CO 1.43 14.306.10 AS OF 08/16/2007 1.030.00 EVV EATON VANCE LID DURATION 1M 15.95 16,428.50 500.00 EXG EATON VANCE TAX-MANAGED GLOBAL 18.17 9,085.00 31.342.00 299994558000 HARfFORD LIFE & ANNUI1Y 1.26 39,357.71 AS OF 08/16/2007 850.00 XOM EXXON MOBIL CORP lL 84.53 71.850.50 10,000.00 345991459000 GENWORfH LIFE & ANNUI1Y INS CO 1.42 14.185.20 AS OF 08/16/2007 600.00 GMA GMAC LLC 7.30% 19.48 11.688.00 637.77 GDV GABELLI DIVIDEND & INCOME TR 1M 20.38 12,997.75 400.00 XGM GENERAL MOTORS 7.25% PINES 17.54 7,016.00 200.00 HSC HARSCO CORP 52.14 10,428.00 723.50 AMECX INCOME FUND OF AMERICA CLASS A 20.37 14,737.83 500.00 JPM JPMORGAN CHASE & CO 1M 46.49 23.245.00 Page 2 of 7 Page 3 of7 ern smith barney Johanna C Frutl~er 218 South 24th St. Camp Hill PA 17011-5305 Holdings As of 08/20/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 Acct No. 724-19668-16 Quantity Symbol/CUSIP Descrtption Research Rating Prtce Market Value 15,000.00 708792ZQ20BO PENNSYLVANIA HFA S/FAM MTG Coupon 5% Mature 10/01/08 Accrued Int. $289.58 15,000.00 709141KM60BO PENNSYLVANIA ST FIRST SER Coupon 5% Pre-Ref 06/01/09 @101.000 Accrued Int. $164.58 25,000.00 717817GC80BO PHILADELPHIA PA ARPf REV Coupon 5.375% Mature 06/15/15 Accrued Int. $242.62 $100.93 $15,139.95 103.03 15,455.10 102.53 25,631.50 10,000.00 CCR.MX COUNTRYWIDE FINL CORP GLOBAL Coupon 5% Mature 07/28/15 Accrued Int. $30.55 77.47 7,747.30 Total Account Value $1,091,819.64 Page 4 of 7 ROBERT ENSMINGER APPRAISERS REAL ESTATE and PERSOlvALPROPERTY 3557 Elmerton Awnn~ lLmisbllrg, PA 1710')-1132 717-(152-4111 Voice 7178350638 Fax 717-877-7350 Cd! E-MAIL. threeCOffil)SCwComcast.nct or robert((VENSMIN GERS .net WEB SITE: www.ENSMlNGERS.net November 21, 2007 Richard W. Stevenson, Esquire McNees, Wallace & Nurick, LLC 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 Via e-mail transmission RE: Estate of Johanna Frutiger Dear Mr. Stevenson: In accordance with your request, I have appraised the personal property of Johanna Frutiger, Deceased. The property is located at 218 S. 24th Street, Camp Hill, PA. The values shown have been arrived at after a careful study of the property. I believe it to reflect a true measure of its estimated value as of August 19, 2007 which was the date of death. Many of the gold and silver coins reflect bullion prices as a substantial determination of value. These items were valued as of the close of business on Friday, August 17, 2007. Please note that at the present time, gold prices have increased 20% and silver prices have increased 22%. Numismatic value also plays a role in determining the value of coins, therefore, straight line appreciation can only be applied to coins tied strictly to bullion prices. Estimated value is defined as the monetary worth, in terms of cash, that could be realized from selling the listed assets in a reasonably short period of time. Inherent in this definition is the consideration that all the personal property is pre-owned and retail markets are not readily available to the owner. The estimated value has not been reduced by any outstanding debt associated with any or all of the listed items. The estimated value has not been reduced for associated costs of preparing the items for sale and selling the items. Typical costs of sale range from 25% to 45% for the sale of most, but not all, personal property. Taking into account all of the factors set forth in the pages that follow, it is the opinion of the undersigned that the estimated value of the listed personal property is Twenty-Nine Thousand Nine Hundred Dollars ($29,900.00.) Employment in and compensation for making this appraisal are in no manner contingent upon the value reported and I certify that I have no financial interest in the property appraised, present or contemplated. Very truly yours, KUI!~ Robert A. Ensminger cc: Donald Frutiger, Executor - dfrutiqer@laporte.com Estate of Johanna Frutiger Item Description Value Drop leaf end tables $ 125.00 Sofa and wing chair $ 250.00 Lamps $ 40.00 Round brass & glass table $ 50.00 Lalique bird $ 50.00 Lenox bird $ 25.00 Misc. on table $ 25.00 Round table $ 25.00 Lamps $ 15.00 Desk clock $ 20.00 Vase & arrangement $ 20.00 Live plants $ 40.00 George Steck spinet piano $ 500.00 Colonial street scene print $ 40.00 Clock $ 50.00 Piano lamp $ 10.00 Chairs - pair $ 125.00 Orange chair $ 10.00 Cast iron dog door stop $ 50.00 Plaster dogs $ 20.00 Bluebird figurine $ 35.00 Parrot figurine $ 25.00 32 Swarovsky crystal figures and 2 display cases $ 700.00 Conewago Chapel limited edition print $ 50.00 S. Duncan Oil on canvas $ 75.00 Japanese figurines $ 40.00 Books $ 10.00 Misc. in living room $ 50.00 Tempus Fugit grandmother clock $ 200.00 Dry sink $ 100.00 Cut glass celery dish $ 20.00 Etched glasses & plates $ 20.00 English cups & saucers $ 15.00 Hobnail glasses & dishes $ 20.00 Sterling spoons $ 45.00 Sony CD player $ 15.00 Bookcase & contents $ 30.00 Noritake china - service for 12 $ 800.00 End tables - pair $ 40.00 Lamps $ 15.00 Sleeper sofa $ 75.00 Table lamp $ 15.00 Orange chair $ 10.00 PA Duck Stamp & limited edition print - Ned Smith 1983 $ 350.00 PA Duck Stamp & limited edition print - James Killen 1984 $ 100.00 PA Duck Stamp & limited edition print - Ned Smith 1985 $ 275.00 Harriet Grimess sampler, dated May 16, 1827 $ 1,500.00 Hooked rug $ 20.00 Zenith TV $ 25.00 Sonv DVD & VHS player $ 25.00 Page 1 of 5 Estate of Johanna Frutiger Item Description Value Misc. in den $ 25.00 Refrigerator $ 50.00 Panasonic flat screen TV $ 50.00 Dishes, glassware, utensils $ 15.00 Pots, pans, bakeware $ 15.00 2 chairs $ 15.00 Mise small appliances $ 50.00 Misc. in kitchen $ 10.00 Federal cedar chest $ 75.00 Goblets $ 15.00 sheet music $ 15.00 Mise in hall $ 10.00 Mahogany single bed $ 75.00 Cane back chair $ 40.00 Dresser & desk $ 100.00 Lamps $ 10.00 Music $ 15.00 Trumpet $ 75.00 Dirt Devil $ 25.00 Hoover vac $ 5.00 225 collector plates $ 450.00 Misc. in bedroom $ 50.00 Queen bed, dresser & mirror, 2 night stands $ 450.00 TV wI VCR $ 40.00 Rocking chair $ 75.00 Reed & Barton ornaments $ 60.00 Figurines $ 30.00 Navy uniform $ 40.00 Luggage $ 30.00 Small rocker $ 20.00 Linens $ 35.00 Lamps $ 20.00 Blonde bedroom suite $ 225.00 Night stand $ 35.00 Lamps $ 15.00 Chairs - pair $ 20.00 Plank bottom chair $ 25.00 Mirror $ 40.00 16 P. Buckley Moss Society pins $ 175.00 9 P. Buckley Moss prints $ 200.00 Misc. jewelry $ 100.00 Pocket watches $ 60.00 Diamond earrings $ 200.00 Diamond pendant, 14 K white gold $ 225.00 Daimand starburst pendant, 14 K wg $ 200.00 Diamond brooch 18 K yg $ 325.00 Gent's diamond ring, 0.75 ct $ 1,200.00 Boulva ladies watch, 14 K yg wI diamonds $ 400.00 Diamond earrings $ 75.00 Gold earrinqs wI very small diamonds $ 100.00 Page 2 of 5 Estate of Johanna Frutiger Item Description Value Diamond & emrald earrings $ 100.00 Diamond & Emrald necklace wI 14 K yg chain $ 125.00 1996 Gold American Eagles - $5, $10, $25 & $50 $ 1,300.00 2 1987 (MCMLXXXVII) Liberty $50 gold coins $ 1,360.00 1987 Constitution silver dollar $ 10.00 1983 St Johns Newfoundland $100 gold coin $ 340.00 1983-S Olympic $ $ 11.00 1984-S Olympic $ $ 13.00 1984-W Olympic $10 gold $ 300.00 1987-W Constitution $5 gold $ 160.00 1902 $20 gold $ 900.00 1895 $20 gold $ 900.00 1907 $5 Liberty gold coin $ 225.00 1907 $10 Liberty gold coin $ 450.00 1882 CC Morgan $ $ 180.00 1882 CC Morgan $ $ 190.00 1880 CC Morgan $ - Unc $ 425.00 1881 CC Morgan $ - Unc $ 475.00 1882 CC Morgan $ - Unc $ 200.00 1883 CC Morgan $ - Unc $ 215.00 1884 CC Morgan $ - Unc $ 220.00 1885 CC Morgan $ - Unc $ 700.00 1886 Morgan $ $ 15.00 1889 Morgan $ $ 15.00 5 1921 Morgan $'s $ 60.00 1923 Peace $ $ 11.00 1924 Peace $ $ 11.00 1985-S Proof Set $ 9.00 2 1987-S Proof Set $ 15.00 1988-S Proof Set $ 10.00 1991-S Proof Set $ 12.00 1995-S Silver Proof Set $ 100.00 1996 S Silver Proof Set $ 45.00 1996-S Premier Proof Set $ 45.00 1999-S Proof Set, wI Quarters $ 70.00 2000-S Proof Set, wI Quarters $ 22.00 2001-S Proof Set, wI Quarters $ 100.00 2002-S Proof Set, wI Quarters $ 35.00 2003-S Proof Set, wI Quarters $ 22.00 1972 Proof Set $ 8.00 1973 Proof Set $ 12.00 1974 Proof Set $ 13.00 1975 Proof Set $ 14.00 1976 Proof Set $ 13.00 1977 Proof Set $ 10.00 1978 Proof Set $ 10.00 1979 Proof Set $ 10.00 1980 Proof Set $ 10.00 1981 Proof Set $ 10.00 1982 Proof Set $ 8.00 Page 3 of 5 Estate of Johanna Frutiger Item Description Value 1983 Proof Set $ 9.00 1984 Proof Set $ 10.00 1985 Proof Set $ 9.00 1989 Proof Set $ 9.00 1990 Proof Set $ 10.00 1991 Proof Set $ 15.00 1992 Proof Set - Silver $ 16.00 1993 Proof Set $ 15.00 1994 Proof Set $ 16.00 1995 Proof Set $ 45.00 1996 Proof Set $ 20.00 1997 Proof Set $ 42.00 1998 Proof Set $ 25.00 1996 Proof Set, Premeir $ 50.00 3 1971-5 Eisenhower Silver $, Unc $ 15.00 2 1972-5 Eisenhower Silver $, Unc $ 8.00 1973-5 Eisenhower Silver $, Unc $ 4.00 1974-5 Eisenhower Silver $, Unc $ 4.00 5 1971-5 Eisenhower Silver $, Proof $ 25.00 Indian Head pennies $ 5.00 1826 Large Cent $ 35.00 1836 Large Cent $ 25.00 2 1848 Large Cents $ 38.00 1851 Large Cent $ 24.00 2 2 Cent pieces $ 20.00 24 "V" Nickels $ 12.00 25 Nickles $ 5.00 1839 Seated 1/2 Dime $ 40.00 1849 Seated Dime $ 25.00 1854 Seated Dime $ 20.00 34 Old Dimes $ 60.00 90 Mercury Dimes $ 71.00 108 Roosevelt Silver Dimes $ 85.00 124 Washington Silver Quarters $ 245.00 12 Barber Halves $ 175.00 91 Walking Liberty Halves $ 360.00 29 Franklin Halves $ 115.00 24 Silver $ $ 250.00 3 Columbian Half Dollars $ 30.00 1936 "Blue & Gray" Gettysburg Comm. Half Dollar $ 200.00 9 $5 Silver Certificates $ 75.00 $10 Silver Certificate $ 20.00 43 $1 Silver Certificates $ 60.00 1982-D Washington Comm. Half Dollar - Unc $ 4.00 Lot of foreign coins $ 15.00 Colt 1860 Army Revolver & holster $ 3,000.00 Colt s PTFA Mfg. Co. single shot musket wi bayonet & ramrod, 1863, NJ $ 2,500.00 Desk, file cabinets $ 10.00 Desk chair $ 40.00 Page 4 of 5 Estate of Johanna Frutiger Item Description Value Aquarium $ 10.00 Bookcase & contents $ 10.00 Chair $ 5.00 Loveseat $ 10.00 Table $ 10.00 Sewing table & sewing machine $ 35.00 TV & VCR $ 20.00 Stereo $ 20.00 Treadmill $ 30.00 Freezer $ 50.00 Washer & dryer $ 100.00 Misc. tools $ 30.00 Workmate $ 10.00 Misc. in basement $ 50.00 Extension ladder $ 30.00 Honda lawn mower $ 125.00 Weed Whacker $ 40.00 Blower $ 40.00 Pressure washer $ 30.00 Misc. in shed $ 20.00 TOTAL $ 29,900.00 Page 5 of 5 ~':i Sovereign BanK Court Ordered Processing \ Decedents - MAI-MB3-02-10 - P. O. Box 841005 - Boston, MA 02284 October 2, 2007 Linda M. Eshelman McNees Wallace & Nurick, LLP 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 RE: Estate of Johanna C. Frutiger Date of Death: 8/19/07 Dear Linda M. Eshelman: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Very truly yours, ~ [),~~<<, Laurie DiGiandorrhlnico Team Leader 617-533-1789 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Johanna C. Frutiger 202-20-1432 August 19,2007 Account #: 2331027617 Type: In the name of: Johanna C. Frutiger Date of Death Balance: Int.(YTD) from 1/1/2007 to Accrued interest to date of death: Other Info: Checking Open date: 3/14/1994 $12,041.26 8/6/2007 $1.94 $32.21 Account #: 233-285 Type: Safe Deposit Box Open date: In the name of: Donald U. Frutiger or Johanna C. Frutiger Date of Death Balance: Int.(YTD) from to Accrued interest to date of death: Other Info: Location: 1300 Camp Hill Mall, Camp Hill, P A 17011 7/31/2000 Account #: 2334127961 Type: In the name of: Johanna C. Frutiger Date of Death Balance: Int.(YTD) from 1/1/2007 to Accrued interest to date of death: Other Info: Closed 9/24/07 CD Open date: 7/19/1999 $10,489.31 7/31/2007 $33.50 $348.63 Account #: 2335128027 Type: In the name of: Johanna C. Frutiger Date of Death Balance: Int.(YTD) from 1/1/2007 to Accrued interest to date of death: Other Info: Closed 9/24/07 CD Open date: 11/2/1999 $6,859.31 8/8/2007 $11.32 $218.85 Account #: 2335128258 Type: In the name of: Johanna C. Frutiger Date of Death Balance: Int.(YTD) from 1/1/2007 to Accrued interest to date of death: Other Info: Closed 9/24/07 CD Open date: 2/14/2000 $3,637.05 7/31/2007 $10.84 $112.91 Page 1 of 1 ern smith barney ... Johanna C Frutiger CGM IRA Rollover Custodian 218 South 24th St. Camp Hill PA 17011-5305 Balances As of 08/17/2007 Prepared by FLORENCE R. CLIFFORD 717780 1700 Acct No. 724-65790-10 Market Value % Of Assets" Bank Deposits Stocks Preferred Stocks Fixed Income Mutual Funds $14.305.40 36.546.84 16,966.00 18.516.40 101.903.35 $188.237.99 7.60% 19.42 9.01 9.84 54.14 Total Account Value 100.00% .. % of Assets reflects account balances as a percentage of long pOSition & cash rounded to the nearest hundredth. As a result the total may not equal 100%. Independent. third-party research on certain compan1es covered by the firm's research is available to clJents of the firm at no cost. Cllents can access this research at www.smlthbarney.com or can calI 1-866-836-9542 to request that a copy of this research be sent to them. Investment and insurance products: Not FDIC insured 'No bank guarantee 'Not insured by any federal government agency 'Not a bank deposit 'May lose value Citigroup Investment Research's research ratings are displayed within the Research Rating column in 'Holdings'. Page 1 of 5 ern smith barney Holdings As of 08/17/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 ..* Johanna C Frutl~er CGM IRA Rollover Custodian 218 South 24th St. Camp Hill PA 17011-5305 Research Rating Acct No. 724-65790-10 Price Market Value $1.00 $14,305.40 19.36 16,067.63 13.08 13,098.92 43.28 6,674.07 24.95 16,966.00 34.56 11,055.60 34.69 16,573.66 112.56 15,174.55 15.87 14,473.47 24.32 8,785.45 25.17 36,546.84 92.58 18,516.40 Quantity Symbol/CUSIP Description 14,269.39 #BDP BANK DEPOSIT PROGRAM . 829.94 BALBX AMERICAN BALANCED FUND CL B 1,001.44 BFABX BOND FUND OF AMERICA CL B 154.20 CWGIX CAPITAL WORLD GROwrn AND 680.00 KVM CORTS FOR IBM TR CTFS 7.00% 319.89 AGTHX GROwrn FUND OF AMERICA CLASS A 477.76 AICBX INVESTMENr COMPANY OF AMERICA 134.81 #GROWA LMP AGG GRwrn A 912.00 #APPRA LMP APPRECIATION A 361.24 #SBLCA LMP LRG CAP GRWfH A 1,452.00 UGI UGI CORP NEW 20,000.00 GMA.IEG GENERAL MTRS ACCEP CORP Coupon 4.5% Mature 04/15/09 Accrued Int. $5.00 2H Total.Account Value $188.237.99 Page 2 of 5 em smith barney IMPORrANT DISCLOSURES Common Stock C1tigroup Investment Research's research ratings may be shown for certain securtties. C1tigroup Investment Research's stock recommendations tnclude an tnvestment rating and a risk rating. The Investment Rating Code (1. 2, or 3) 1s a function of C1tigroup Investment Research's expectation of total return (forecast price apprec1ation and dividend yield with1n the next 12 months) and Risk Rating. The Risk Rating (L, M, H, or S) represents the stock's expected risk. It takes tnto account both price volatility and fundamental criteria. Please refer below to a gu1de describtng the values used tn research ratings. Your Financial Advisor will be pleased to provide you with further information or assist tn tnterpreting research ratings. Closed-End Funds Citigroup Investment Research's research ratings may be shown for certain closed-end funds. C1tigroup Investment Research's closed-end fund recommendations tnclude an tnvestment rating and a risk rating. The Investment Rating Code (1, 2. or 3) Is based upon C1tigroup Investment Research's expectation of the security's performance relative to its peer group of closed-end funds. The Risk Rating (L, M. H, or S) represents the fund's expected risk and takes tnto account the quality and liquidity of the underlying securities, financ1alleverage and foreign currency exposure. Please refer below to a guide describ1ng the values used tn research ratings. Your Financial Advisor will be pleased to provide you with further 1nfonnation or assist tn Interpreting research ratings. Guide to Investment Ratings Stock Ratings Stock Risk Investment Ratings are afunction of Citlgroup Investment Research's expectation Takes Into account prk:e IJOlatiltty and a select list of jundamen.tnl crtterta of totnl return (forecast prk:e appreciation plus dividend yield wlthJn the next 12 months) and risk rating. Deueloped Markets (US, UK. Europe, Japan, and Australia/New Zealand) Code Ratinll ExPected Total Return Code Ratinll Definitions 1 Buy 10% or more for Low-Risk stocks, 15% or more for L Low High predictability of financial results and low volatility Medium-Risk stocks. 20% or more for High-Risk stocks, and M Medium Moderate predictability of financial results and moderate 35% or more for Speculative stocks 2 Hold 0-10% for Low-Risk stocks, 0-15% for Medium-Risk stocks, volatility 0-20% for High-Risk stocks, and H High Low predictability of financial results and high volatility 0-35% for Speculative stocks S Speculative Exceptionally low financial predictability, highest risk and 3 Sell Negative total return volatility Emerging Markeis (Asia Paciflc, Emerging Europe/Middle East/Africa, and Latin America) Code Ratinll Expected Total Return 1 Buy 15% or more for Low-Risk stocks, 20% or more for Medium-Risk stocks, 30% or more for High-Risk stocks, and 40% or more for Speculative stocks 2 Hold 5-15% for Low-Risk stocks. 10-20% for Medium-Risk stocks, 15-30% for High-Risk stocks, and 20-40% for Speculative stocks 3 Sell 5% or less for Low-Risk stocks, 10% or less for Medium-Risk stocks, 15% for High-Risk stocks, and 20% or less for Speculative stocks Closed-End Fund Ratings Closed-End Fund Risk InuestmentRatings are based upon Citigroup Investment Research's Takes Into account the quality and liquidity of the underlying securltfes, expectation ofthefund's total return relative to its peer group, and the ablllty ftnanclalleverage andforeign currency exposure. to provide stable to rising dividends. where applicable. Code Ratinll Definitions Code Ratlnl! ExPected Total Return L Low The fund invests in high quality. liquid securities with 1 Outperform Expected to outperform its peer group of closed-end little to no financial leverage or foreign currency exposure funds. and/or the fund is expected to provide stable to M Medium Overall. the fund invests in moderate to high-quality. rising dividends. where applicable liquid securities with reasonable financial leverage and 2 In-Line Expected to perform In-line with its peer group of provides prtmarily United States Dollar currency exposure closed-end funds. and/or the fund is expected to H High The fund may Invest in low quality, less-liquid securities. provide stable dividends, where applicable have exposure to foreign currencies and above average 3 Underperform Expected to underperform Its peer group of closed-end degrees of financial leverage funds. and/or the fund is expected to provide a S Speculative The fund Invests In low grade. illiquid and/or highly declining dividend. where applicable volatile securities, have exposure to foreign currency and may also use high degrees of financial leverage Page 3 of 5 em smith barney """* Johanna C Frutiger CGM IRA Rollover Custodian 218 South 24th St. Camp Hill PA 17011-5305 Holdings by Asset Class As of 08/17/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 Acct No. 724-65790-10 Cash & Equivalents 7.6% Long Positions and Cash Page 4 of 5 em smith barney The above surnmary/prtces/quotes/statistics have been obtained from sources believed reliable but are not necessarily complete and cannot be guaranteed. The 1nformatlon contained 1n monthly account statements and confirmations reflects all transactions processed by Smith Barney. and as such supersedes all other reports for financial and tax purposes. @ 2007 Citlgroup Global Markets Inc. Member SIPC. Smith Barney is a division and service mark of Citigroup Global Markets Inc. and its affil1ates and is used and registered throughout the world. C1ti and Citi with Arc Des1gn are trademarks and service marks of Citigroup Inc. and 1ts affil1ates. and are used and registered throughout the world. C1tlgroup Global Markets Inc. and C1tibank are afflliated companies under the cornmon control of Citigroup Inc. Page 5 of 5 ern slnith barney ... Johanna C Fruti~er CGM IRA Rollover Custodian 218 South 24th St. Camp Hill PA 17011-5305 Balances As of 08/20/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 Acct No. 724-65790-10 Market Value % Of Assets.. Bank Deposits Stocks Preferred Stocks Fixed Income Mutual Funds $14,307.32 36,561.36 16,816.40 18,539.00 102,099.07 $188,323.15 7.60% 19.41 8.93 9.84 54.21 Total Account Value 100.00010 .. % of Assets reflects account balances as a percentage of long position & cash rounded to the nearest hundredth. As a result the total may not equal 100%. Independent. third-party research on certain companies covered by the finn's research 1s ava1lable to clients of the finn at no cost. Cl1ents can access this research at www.smtthbamey.comorcan call 1-866-836-9542 to request that a copy of this research be sent to them. Investment and insurance products: Not FDIC insured 'No bank guarantee 'Not insured by any federal government agency 'Not a bank deposit 'May lose value C1tigroup Investment Research's research ratings are displayed within the Research Rating column in 'Holdings'. Page 1 of 5 crtl Sf llith barney Holdings As of 08/20/2007 Prepared by FLORENCE R. CLIFFORD 7177801700 ......... Johanna C Fruti~er CGM IRA Rollover Custodian 218 South 24th St. Camp Hill PA 17011-5305 Research Rating Acct No. 724-65790-10 Prtce Market Value $1. 00 $14,307.32 19.39 16,092.53 13.10 13,118.95 43.78 6,751.18 24.73 16,816.40 34.70 11,100.39 34.75 16,602.33 112.48 15,163.76 15.89 14,491.71 24.30 8,778.22 25.18 36,561.36 92.70 18,539.00 Quantity Symbol/CUSIP Descnption 14,269.39 #BDP BANK DEPOSIT PROGRAM 829.94 BALBX AMERICAN BALANCED FUND CL B 1,001.44 BFABX BOND FUND OF AMERICA CL B 154.20 CWGIX CAPITAL WORLD GROW1H AND 680.00 KVM CORTS FOR IBM TR CfFS 7.00% 319.89 AGTHX GROW1H FUND OF AMERICA CLASS A 477.76 AICBX INVESTMENT COMPANY OF AMERICA 134.81 #GROWA LMP AGG GRW1H A 912.00 #APPRA LMP APPRECIATION A 361.24 #SBLCA LMP LRG CAP GRWfH A 1,452.00 UGI UGI CORP NEW 20,000.00 GMA.IEG GENERAL MTRS ACCEP CORP Coupon 4.5% Mature 04/15/09 Accrued Int. $12.50 2H Total Account Value $188,323.15 Page 2 of 5 em smith barney IMPORTANT DISCLOSURES Common Stock Citigroup Investment Research's research ratings may be shown for certain securities. Citigroup Investment Research's stock reconunendations include an investment rating and a risk rating. The Investment Rating Code (1. 2. or 3) is a function of Citigroup Investment Research's expectation of total return (forecast price appreciation and dividend yield within the next 12 months) and Risk Rating. The Risk Rating (L. M. H. or S) represents the stock's expected risk. It takes into account both price volatility and fundamental criteria. Please refer below to a guide describing the values used in research ratings. Your FinanCial Advisor will be pleased to provide you with further information or assist in interpreting research ratings. Closed-End Funds C1tigroup Investment Research's research ratings may be shown for certain closed-end funds. Citigroup Investment Research's closed-end fund reconunendations include an investment rating and a risk rating. The Investment Rating Code (1. 2. or 3) is based upon Citigroup Investment Research's expectation of the security's performance relative to its peer group of closed-end funds. The Risk Rating (L. M. H. or S) represents the fund's expected risk and takes into account the quality and liquidity of the underlying securities. financial leverage and foreign currency exposure. Please refer below to a guide describing the values used in research ratings. Your FInancial Advisor will be pleased to provide you with further information or assist in interpreting research ratings. Guide to Investment Ratings Stock Ratings Stock Risk Investment Ratings are ajunctIon oj C!t1group Investment Research's expectaifon Takes Into account prfce volatllity and a select list oj jundmnentnl crfterfa oj total return (forecast prfce appreciation plus dividend yield within the next I2 months) and risk rating. Developed Markets (US, UK, Europe, Japan, and Australia/New Zealand) Code Ratinll Expected Total Return Code Ratinll Definitions 1 Buy 10% or more for Low-Risk stocks. 15% or more for L Low High predictability of financial results and low volati1lty Medium-Risk stocks, 20% or more for High-Risk stocks, and M Medium Moderate predictability of financial results and moderate 35% or more for Speculative stocks 2 Hold 0-10% for Low-Risk stocks, 0-15% for Medium-Risk stocks. volati1lty 0-20% for High-Risk stocks. and H High Low predictability of financial results and high volati1lty 0-35% for Speculative stocks S Speculative Exceptionally low financial predictability. highest risk and 3 Sell Negative total return volati1lty Emerging Markets (Asia Pacl.ftc, Emerging Europe /Mfdd1e East/ Ajrtca. and Latin Amertca) Code Ratinl! Expected Total Return 1 Buy 15% or more for Low-Risk stocks. 20% or more for Medium-Risk stocks, 30% or more for High-Risk stocks, and 40% or more for Speculative stocks 2 Hold 5-15% for Low-Risk stocks. 10-20% for Medium-Risk stocks. 15-30% for High-Risk stocks. and 20-40% for Speculative stocks 3 Sell 5% or less for Low-Risk stocks. 10% or less for Medium-Risk stocks. 15% for High-Risk stocks. and 20% or less for Speculative stocks Closed-End Fund Ratings Investment Ratings are based upon C!tlgToup Investment Research's expectaiion oJtheJund's totnl return relative to tts peer group, and the abUlty to provide stable to rising dividends, where applicable. Code Ratinl! Expected Total Return I Outperform Expected to outperform Its peer group of closed-end funds. and/or the fund Is expected to provide stable to rising dividends. where applicable 2 In-Line Expected to perform tn-ltne with Its peer group of closed-end funds. and/or the fund Is expected to provide stable dividends. where applicable 3 Underperform Expected to underperform Its peer group of closed-end funds. and/or the fund Is expecled to provide a decltnlng dividend. where applicable Closed-End Fund Risk Takes Into account the quality and liquidity of the underlying securtties, ftnancIalleverage andJorefgn currency exposure. M Medium Definitions The fund Invests In high qualtty. liquid securities with little to no financial leverage or foreign currency exposure Overall. the fund Invests In moderate to high-quality, liquid securities with reasonable financial leverage and provides prtmari1y United States Dollar currency exposure H High The fund may Invest In low qualtty. less-liquid securities. have exposure to foreign currencies and above average degrees of financial leverage S Speculative The fund Invests In low grade. Illiquld and/or highly volatile securities, have exposure to foreign currency and may also use high degrees of financial leverage Code Ratinll L Low Page 3 of 5 em smith barney ..* Johanna C Frutiger CGM IRA Rollover Custodian 218 South 24th St. Camp Hill PA 17011-5305 Holdings by Asset Class As of 08/20/2007 Prepared by FLORENCE R. CLIFFORD 717780 1700 Acct No. 724-65790-10 Cash &: Equivalents 7.6% Long Positions and Cash Page 4 of 5 eft) smith barney The above summary /pIices/quotes/statistlcs have been obtained from sources believed rellable but are not necessartly complete and cannot be guaranteed. The information contained in monthly account statements and confirmations reflects all transactions processed by Smith Barney. and as such supersedes all other reports for financial and tax purposes. @ 2007 Citigroup Global Markets Inc. Member SIPC. Smith Barney 1s a d1v1sion and service mark of Citigroup Global Markets Inc. and its aff1l1ates and is used and registered throughout the world. Citl and Citi with Arc Design are trademarks and service marks of Citigroup Inc. and its aff1l1ates. and are used and registered throughout the world. Citlgroup Global Markets Inc. and Citibank are affiliated companies under the common control of Citigroup Inc. Page 5 of 5 A Vty McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 DIRECT FAX: (717) 260-1640 E-MAIL ADDRESS:LESHELMAN@MWN.COM May 9, 2008 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 o So 0-:0 ~~o )~M=; .,- :::0 _ CJ) :;, --) C) c. --,(_l<1 "'Ie: - -:0 0--1 )"'.> ~ = = 0::> :Jt ::r> -< -0 :x N .. VIA CERTIFIED MAIL RETURN RECEIPT REQUESTED N N '-" RE: Estate of Joanna Frutiger Cumberland County File No. 2007-00868 PA Department of Revenue No. 21-07-0868 Ladies and Gentlemen: Enclosed for filing in the above-referenced estate are the following documents: . Pennsylvania Inheritance Tax Return (2 originals) - The return shows a tax due of $750.51 and an estate check is enclosed in payment thereof; . Inventory (2 originals); and . Check for the $30.00 fee to file the return and inventory. Please date stamp the copies enclosed and return to our office in the stamped envelope provided. Thank you. LME/lbl Enclosures cc: Don Frutiger PO. Box 1166 .100 PINE STREET' HARRISBURG, PA 17108-1166 . TEL: 717.232.8000' FAX: 717.237.5300 . WWw'MWN.COM COLUMBUS, OH . STATE COLLEGE, PA' LANCASTER, PA' HAZLETON, PA' WASHINGTON, DC