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HomeMy WebLinkAbout06-11-08__.J 15056041147 REV-'1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN 2 1 0 7 10 4 9 PO BOX.280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 086141082 11092007 07231919 Decedent's Last Name Suffix Decedent's First Name MI JANSON EVELYN J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Return (date of death prior to 12-13-82) [] 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Retum Required (date of death after 12-12-82) ® g Decedent Died Testate ^ ~, ~e~ent MalonftaTiNS,, Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ( ~Py ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A) between 12-31-91 and i-t-95) (Attadt Sch. O) NameESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Daytime Telephone Number CHARLES E. MC KEE 610$534400 r~.s Firm Name {If Applicable) DONOHUE, MCKEE & MATTSON, First line of address 1100 TOWNSHIP LINE Second line of address City or Post Office State ZIP Gode HAVERTOWN PA 19083 REGI OF WIGS US;f'= QTY -I~ -- - -: t t..; --t7 - .. -°r _' ~ IV DATE FI~D Correspondent's a-mail address: m C k e e C@ dmmg - 1 i3w . C Om Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all infomtation of vvltich p aver has any knowledge. SIGNA OF PERSON R P~SIBLE FOR FILING RETURN / DATE /! v~-~~~~{Li//t.a..~~ .~ Q„ccnll f? I~nc~~ ~ / ..n~t~!/Y n.~Lir--~-7 tii '~ ~') ADDRESS ~( 6103 Stephens Crossing, Mechanicsburg, PA 17055 Charles E. Mc Kee ti ADDRESS ~ ~ 1100 Township Line, Havertown, PA 19083 Side 1 L 15056041147 15056041147 REV-1500 EX 15056042148 oecedenYe Name: J A N S O N, E V E L Y N J. - _ _ _ - _ _ RECAPITULATION 1. Real Estate (Schedule A} .............................__............................_....................... .. 1. 2. Stocks and Bonds (Schedule B) ......................................................................... . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ . 3. 4. Mortgages & Notes Receivable (Schedule D) ..................................................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E.} ............. . 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............ . Ei. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............ . 7. g. Total Gross Assets (total Lines 1-7) ............................................................__.... . 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... . <). 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................ ... 10. 11. Total Deductions (total Lines 9 & 10} .............................._............................_... .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ........................................................ ... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................ .. 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) ............................................. .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable 1, 6 0 4, 0 4 9 9 6 16 at lineal rate X .045 . 17. Amount of Line 14 taxable 1 0, 0 0 0 0 0 17 at sibling rate X .12 , 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ............................................................................................................. .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Decedent's Social Security Number 086141082 1,059,557.94 298,153.05 292,704.56 1,650,415.55 -~27, 184. 11--- 9,181.48 36,365.59 1,614,049.96 1,614,049.96 72,182.25 1,200.00 73,382.25 Side 2 ~, 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 07 - 1049 Janson, Evelyn J. - - __ STREET ADDRESS 5235 Wilson Lane CITY _ __ Mechanicsburg STATE JZIP PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p. Interest E. Penalty Total Credits (A + B + C) Total Interest/Penalty (D + E) 4. if Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (1) 73,382.25 (2) 63,157.89 (3) 0.00 (4) (5) 10,224.36 (5A) -_ -_ (5B) 10,224.36 Make Check Payable to: REGISTER OF WILLS, AGENT ~__ _ _ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ............................................................................. ~ x' . -, b. retain the right to designate who shall use the property transferred or its income :................................ ~ , z c. retain a reversionary interest; or .............................._............................................................_................ ~x I d. receive the promise for life of either payments, benefits or care? ........................................................... 'i l x ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................................................. X ___, 3. Did decedent own an "in trust fog" or payable upon death bank account or security at his or her death.?....... I I x~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .............................__................................................................................ ~ x ~, ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR For dates of death on or after July 1, 1994 andpbetore January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) {1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-ha{f (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 60,000.00 3,157.89 SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Janson, Evelyn J. All property jointly-owned with right of survivorship must be disclosed on Schedule F. - __ - _ _ _ - ITEM DESCRIPTION NUMBER _- _. _ _ _ - _ _ _ - 1 Janney Montgomery Scott: 300 Shs. General Electric Co. Common 2 500 Shs. Public SVC Enterprise Group Common 3 1,807.2850 Shs. Eaton Vance Mut Fds Tr Tx Mgd gr1.2 4.499.5410 Shs. Washington Mut Invs Fd Inc. Class B 5 5,000 Shs. Ligonier VY PA Sch Dist Dt. 03/15/98 5.0% 6 Ligonier VY Pa Sch Distr Dt. 03/15/98 -Accrued Income 7 40,000 Shs. Chester County PA dt 07/15/03 3.100% 8 Chester County Pa -Accrued Income 9 50,000 Kennett Pa Cons Sch Dist dtd 08/01/03 4.0% 10 Kenntt Pa Cons. Sch Dist. -Accrued Income 11 30,000 Lower Merion Twp Pa dtd 06/15/01 5.0% 12 Lower Merion Twp. Pa -Accrued Income 13 20,000 Allegheny Cnty Pa Hosp Dev Auth dtd 08/01/96 5.625% 14 Allegheny Cnty Pa. Hosp Dev Auth -Accrued Income 15 15,000 Ligonier VY Pa Sch Dist dtd 03/15/98 5.0°ID FILE NUMBER 21 - 07 - 1049 - - -I __ UNIT VALUE VALUE AT DATE OF DEATH _- -.- 38.43000 11, 529.00 92.22000 I, 46,110.00 11.71000 21,163.31 35.37000 I 17,668.77 i 5, 024.00 47.92 ~ i 38,626.00 237.67 49,355.00 j ~ 472.22 ~ I 30, 251.10 I 1 I 479.17 I 20,313.40 I I' 265.63 15,042.30 I TOTAL (Also enter on line 2, Recapitulation) ~ 1,059,557.94 SCHEDULE B ~ STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ' FILE NUMBER ESTATE OF Janson, Evelyn J. ~ 21 - 07 -1049 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM -__- --- DESCRIPTION NUMBER 16 Ligonier VY Pa Sch Dist -Accrued Income 17 20,000 Units Abbott Labs NT 5.4% 18 Abbott Labs -Accrued Income 19 20,000 Emerson Elec. Co. NT 5.85% 20 Emerson Elec. Co. -Accrued Income 21 10,000 New York Tel Co. DEB 6.125% 22 New York Tel Co. -Accrued Income 23 33,000 Capital Internotes Call 4% 24 Capital Internotes -Accrued Income 25 10,000 Bank Amer Corp Sub Intnts Be FR 6.5% 26 Bank Amer Corp. Sub Intnts Be -Accrued Income 27 25,000 Bank of America Corporation CLBL SB NT 13 28 Bank of America Corporation -Accrued Income 29 20,000 Federal Farm CR BKS CONS SYSTEMS BD 30 Federal Farm CR BKS CONS SYS -Accrued Income 31 30,000 Federal Home Ln Banks Cons Bd 5.3°/D UNIT VALUE ~ VALUE AT DATE OF '~ DEATH 143.75 20,069.54 I, 165.00 i 20,327.20 178.75 9,900.00 I 195.66 32,422.50 91.67 i I 10,440.62 153.47 ~ 'i 24,413.93 ~ 280.38 19,937.50 243.10 ~ ~ ~ 30,150.00 I Page 2 of Schedule B SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ~ FILE NUMBER ESTATE OF Janson, Evelyn J. 21 - 07 - 1049 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 32 Federal Home Ln Banks -Accrued Income ~ 768.50 I 33 35,000 Federal Home Ln Banks Cons. Bd 4.42% ~ 34,529.67 34 Federal Home Ln Bank -Accrued Income 696.15 35 30,000 Federal Home Ln Banks Cons Bd 5.5% I 30,037.50 36 Federal Home Ln Banks -Accrued Income 650.83 37 20,000 Treasury BK Alexandria Va CD 3.8% ~~ ~I 19,768.76 38 Treasury BK Alexandria VA -Accrued Income I 61.22 39 20,000 Corus Bk N A Chicago III CD 4.15% 19,637.50 40 Corus BK N A Chicago ILL -Accrued Income i 129.97 41 20,000 Meridian Bank NA AZ CD CLI 4.09% 19,512.50 42 Meridian Bank NA AZ CD CLI -Accrued Income ~ 26.67 43 18,000 Community First Bk Ore CD Call 5.35°/D 18,039.38 44 Community First SK Ore CD -Accrued Income i ~ 52.62 45 40,000 Sawyer Svgs BK Saugerties N Y CD CLL 5.3°l0 39,775.00 46 Sawyer Svgs BK Saugerties NY -Accrued Income 323.89 47 40,000 ANB Financial NA Bentonville CD CII 5.3% ~ ~ 39,775.00 Page 3 of Schedule B j SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF Janson, Evelyn J. All property jointly-owned with right of survivorship must be disclosed on Schedule F. - _ _- -- DESCRIPTION -- - -- - - ITEM NUMBER 48 ANB Financial NA Bentonville -Accrued Income 49 20,000 West Pointe BK OSH kOSH WLS CD 4.15% 50 West Pointe Bk Osh Kosh Wls -Accrued Income 51 20,000 Blackhawk St Bk Beloit Wis CD CII 5.3% 52 Blackhawk St BK Beloit Wis -Accrued Income 53 25,000 Discover Bk Greenwood Del CD CII 5.4% 54 Discover BK Greenwood Del CD -Accrued Income 55 25,000 First Natl Bk Olathe Kans CD CII 5.4% 56 First Natl Bk Olathe Kans -Accrued Income 57 25,000 Celtic BK Salt Lake City Utah CD 4.5% 58 Celtic BK Salt Lake City Utah -Accrued Income 59 1,200 Merrill Lynch Pfd Cap Tr III Toprs 7°/D 60 AG EDWARDS: 92 Shs. Conocophillips Com 61 Conocophillips Com -Accrued Income 62 200 Shs. General Electric Co. _ __ _ -- __ FILE NUMBER . 21 - 07 - 1049 __ - --I - -_ - - __ UNIT VALUE ~, VALUE AT DATE OF DEATH 106.00 19,137.50 i ~, 20.75 ~ I 19, 875.00 I 61.83 ~ ~ 24,968.75 233.65 25,062.50 45.00 I j ' 23,750.00 448.77 25,854.00 82.535 i 7,593.22 37.72 38.43 ~I 7,686.00 Page 4 of Schedule B SCHEDULE B STOCKS & BONDS COMMQNWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF Janson, Evelyn J. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER 63 100 Shs. Glaxosmithkline plc 64 Glaxosmsithkline PLC - Accruedlncome 65 300 Shs. ING Clarion Real Est Income Com SHS 66 400 Shs. PPL Corp. Common 67 100 Shs. Wachovia Corp. New Comm 68 5,000 Allegheny Cnty Pa ARPT Rev Dt 10/01/1997 5.0% 69 Allegheny Cnty Pa ARPT Rev. -Accrued Income 70 30,000 Butler Cnty Pa Hosp Auth Hosp. 09/15/1993 5.25 71 Butler Cnty Pa Hops. Auth Hosp. -Accrued Income 72 20,000 North Schuylkill Sch Dist Pa. Dt. 12/01/2004 73 North Schuylkill Sch Dist Pa. -Accrued Income 74 10,000 Northampton Twp Pa dt 04/15/2001 5.0°/D 75 Northampton Twp Pa -Accrued Income 76 10,000 North Allegheny Pa Sch Dist Dt. 01/01/2002 77 North Allegheny Pa Sch Distr. -Accrued Income 78 2,602.00 Shs. Aqua FILE NUMBER 21 -07-1049 - -- -- _ _ - UNIT VALUE VALUE AT DATE OF ~ DEATH 49.87 4,987.00 53.26 13.07 j 3, 921.00 50.485 20,194.00 40.085 i 4,008.50 I 5, 060.10 89.5$ 30,027.00 564.38 ~ 19,519.00 369.44 10, 340.10 243.06 10,266.60 I 12.63 22.40 j 58,284.80 Page 5 of Schedule B SCHEDULE B I' STOCKS & BONDS II COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ___ - - __ - __ FILE NUMBER ESTATE OF Janson, Evelyn J. 21 - 07 - 1049 All property jointly-owned with right of survivorship must be disclosed on Schedule F. - _ _ _- - ITEM DESCRIPTION NUMBER 79 903.896 Shs. Constellation Energy UNIT VALUE VALUE AT DATE OF DEATH -- ' - - - -- - - -- - - -- -96.53- 87,253.08 Page 6 of Schedule B SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN ~. RESIDENT DECEDENT FILE NUMBER ESTATE OF Janson, Evelyn J. 21 - 07 - 1049 - - - _- 1----- _--_- Include the proceeds of litigation and the date the proceeds were received by the estate411 property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION NUMBER 1 Janney Montgomery Scott -Janney Advantage Ins. Sweep -Cash 2 Janney Montgomery Scott -Credit Balance 11/30/07 3 Asbury Communities Inc. - (Betheny Village) -Entrance Fee Refund 4 Aqua -Dividend 5 A.G. Edwards -Cash Account 6 Wachovia - MM Account 11/19/2007 7 Wachovia Securities - Ck Account VALUE AT DATE OF DEATH _ _ -- 72,224.76 70.49 52,656.50 125.00 63, 070.75 93,397.34 16,608.21 _ ___ _ TOTAL (Also enter on Line 5, Recapitulation) 298,153.05 ~ ~ SCHEDULE G ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & , RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Janson, Evelyn J. FILE NUMBER 21 - 07 - 1049 __ __ - _ _ __ -_ _ - - _- -.-_. _ 1 This schedule must be completed and filed if the answe r to any of question s 1 through 4 on page 2 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY Include the name of the transferee, their relationship to decedent DATE OF DEATH VALUE OF ASSET ~ DF TAX DECD'S EXCLUSION (IF APPLICABLE) ABLE VALUE and the date of transfer. Attach a copy of the deed for real estate. INTEREST __ 1 Janney Montgomery -IRA ~ 13,115.57 ', 100 /0 13,115.57 Beneficiary: Russell R. Janson and Bruce N. Janson Janney Cash Account I 2 Wachovia Securities -IRA -Cash Account 622.68 100% 622.68 3 Wachovia Securities -IRA Acct. 18,099.69 ~ I, 100% 18,099.69 1,364.9840 Bond FD Amer Inc. CI B shs 4 Wachovia Securities -IRA Acct. i 30,987.80 100% I I 30,987.80 468.6600 Capital Inoome Bldr Fd SI B Shs i 5 Wachovia Securities -IRA Acct. 20,111.47 100% 20,111.47 982.4850 Income Fd Amer Inc CI B Shs ~ 6 Janney Montgomery -IRA I ~ 8,800.00 ' 100% 8,800.00 100 Shs. Chevron Corp. New Comm ~ 7 200 Shs. Ishare TR DJ Sel Div Inx I ~ 13,163.00 I 100°!° I I 13,163.00 8 636.1320 Shs. Washington Mut Invs Fd Inc. Com 22,646.30 I i 100% ~ I I 22,646.30 9 20,000 GE Capital Internotes FR 3.7% I 19,975.00 , I 100% 19,975.00 10 GE Capital Internotes FR -Accrued Income ~ 51.39 i 100% i ~ 51.39 11 20,000 Hancock John Life Ins. Co. Fr 4% 19,818.76 ' 100% 19,818.76 12 Hancock John Life Ins. Co. FR -Accrued Income ~ 55.56 I ~ 100% ~~ ~ 55.56 13 23,000 American General Fin Corp. Call 3.4% 22,238.13 100% i 22,238.13 14 American General Fin Corp. -Accrued Income I 54.31 I t 100% I 54.31 - - _--_ -_ - --- - _ I_ _ - _ -_''_ _ _ ~ -- - - - -- TOTAL (Also enter on line 7, Recapitulation) 292,704.56 SCHEDULE G COMMONWEALTH OF PENNSYLVANIA ! INTER-VIVOS TRANSFERS & IN R SIDENTEDECEDENTRN MISC. NON-PROBATE PROPERTY ~ continued 'ESTATE OF - -_ _ -- - - Janson, Evelyn J. FILE NUMBER 21 - 07 - 1049 -- - - This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY Include the name of the transferee, their relationship to decedent and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH VALUE OF ASSET A OF EXCLUSION TAXABLE VALUE DECD'S ~ (IF APPLI ABLE) - _ INTEREST __ __ 15 - - -- _ -- - - - - 20,000 Bank Amer Corp Sub Intnts Be Fr 4.1$ -- - 18,812.50 - __ 100% ~ ~ 18,812.50 16 Bank Amer Corp. Sub Intnts Be Fr-Accrued Income 398.61 100% 398.61 17 20,000 Federal Home Ln Bank Cons Bd 4.2°!° 19,925.00 I' I 100% i !, 19,925.00 18 Federal Home Ln Bank Cons -Accruedlncome 396.67 I 100% 396.67 19 15,000 Federal Home Ln Mtg Corp. MTN Call 4.625% i 14,873.43 i 100% I 14,873.43 20 Federal Home Ln Mtg. Corp. -Accrued Income 312.19 100% 312.19 21 10,000 Fireside BK Pleaston Calif CD 3.8% I 9,811.25 100% i j 9,811.25 22 Fireside BK Pleaston Calif -Accruedlncome 54.29 '' 100% 54.29 23 20,000 Bank Okla N A Tulsa CD 3.2% !I I 19,456.24 ~ I 100°10 ! Ili 19,456.24 24 Bank Okla N ATulsa -Accrued Income 43.72 I 100% 43.72 25 20,000 First Natl BK Stoughton Wis CD 4.2% I I 18,825.00 I, 100% I 18,825.00 26 First Natl BK Stoughton Wis -Accrued Income 56.00 I 100% ~ I I~I 56.00 I I Page 2 of Schedule G SCHEDULE H FUNERAL D~ENSES & II COMMON WEALTH OF PENNSYLVANIA /~~'y~/~ p/~ p/~^/~(~ INHERITANCE TAX RETURN '•~ytINISTIV \, TIYf I~JJ 1 S RESIDENT DECEDENT _.. _.. __. _. ____ __ _.. _T_..-. -. _. _ _ _- -___-.. -____ ESTATE OF Janson, Evel n J. FILE NUMBER Y 21 - 07 - 1049 _- --- Debts of decedent must be reported on Schedule 1. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT - --_ - -- - A. 1 Malpezzi Funeral Home -Funeral Services I~ 4,935.16 I 2 Bethany Village -Funeral Luncheon 922.47 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Russell R. Janson Bruce N. Janson j Social Security Number(s) / EIN Number of Personal Representative(s): 196-42-0850 Street Address 6103 Stephens Crossing city Mechanicsburg state PA zip 17055 Year(s) Commission paid 2. Attorney's Fees Donohue, McKee & Mattson, LTD. -- Charles E. Mc 20,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant i 0.00 Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 722.00 Cumberland County -Commission 20.00 Short Certificates ~! i 15.00 5. Accountant's Fees 6. Tax Return Preparer's Fees i 7. Other Administrative Costs 1 United States Postmaster -Express Mail/Express Mail/Regular Postage 100.51 I TOTAL (Also enter on line 9, Recapitulation) 27,184.11 Schedule H Funeral & COMMONWEALTH OF PENNSYLVANIA /~~,, M,~,~,.,,,~{, N//++~~~, ,,~ INHERITANCE TAX RETURN r~JnlnlSb',UV~ \.-{.1~17 c~onhnued RESIDENT DECEDENT _ 1 ESTATE OF Janson, Evelyn J. FILE NUMBER 21 - 07 - 1049 2 Cumberland Law Journal -Legal Advertising j 75.00 3 Sentinal -Legal Advertising 175.56 4 Federal Express -Mail 218.41 j I Pagel2 of Schedule H ~ SCHEDULEI I! DEBTS OF DECEDEN9T, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES « LIEN) INHERITANCE TAX RETURN ~ RESIDENT DECEDENT 'i I FILE NUMBER ESTATE OF Janson, Evelyn J. 21 - 07 - 1049 Include unreimbursed medical expenses. ITEM NUMBER 1_ 2 3 4 5 6 7 8 9 10 11 12 13 14 DESCRIPTION Pinnacle Health Hospital -Medical Services Lisa Janson -Reimbursement for Expenses FIA Cardservices -Services Flagship Rehab -Medical Services Metro Medical Services -Medical Services Millennium Physians Systems -Medical Services Bruce Janson -Reimbursement Bethany Village Residents Council -Fee Millenium Physicans Systems -Medical Services Maria Riva -Reimbursement Appraise -Appraisal Services Pinnacle Health Hospital -Medical Services Pa Department of Revenue - 2007 Income Tax Emborg -Services AMOUNT 139.42 3,000.00 50.06 97.87 57.20 101.37 2,500.00 500.00 12.77 2,000.00 269.70 106.09 147.00 200.00 TOTAL (Also enter on Line 10, Recapitulation) 9,181.48 REV•1513 EX+ (g-0°) ' SCHEDULE J ~ p COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ~ -- - ESTATE OF Janson, Evelyn J. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I~ TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Russell R. Janson 6103 Stephens Crossing Mecanicsburg, PA 17055 2 Bruce N. Janson 3 Diane Janson 4 Luke Janson 5 Delaney Janson FILE NUMBER ~ 21 - 07 - 1049 -_ RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT ~ (Words) ($$$) Do Not List Trustee(s) __ Son 150% of Residue l Son 50% of Residue I Granddaughter ~ ' 10,000.00 Grandson I 10,000.00 i Granddaughter 10,000.00 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX 15 NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-150D COVER SHEET 0.00 REV-1513 EX+ (g-00) ' ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES continued ~~ INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER . Janson, Evelyn J. 21 - 07 - 1049 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NAME AND ADDRESS OF PERSON S DECEDENT NUMBER ) ( (Words) ($$$) ` - _- _- _- - - -_ RECEIVING PROPERTY Do Not List Trustee s) _ _ -__ -_ _ I, TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 6 Erik Janson ~ Grandson I j 10,000.00 7 OI' J ~ G dd ht i ivia anson 8 Roberta Legentil 251 Lafayette Avenue, Apt. 14 Cliffside Park, NJ 07010-2526 ~ ran aug er Sister I I I 10,000.00 10, 000.00 i I i ~ r H f 1 ~ b m a a: ~ ~ ~ ~ ~ j . . . . ~ O M O. 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O y R "a a y a~ a ~ o ' r p' 0 7 a n ~ m o o n a r o o f f1 a H b i y o ro o ° n u w -l , 1 i r v n W a ro m i rto h q 9 rK ~ y n i ~ H r o M R rr J a ~' ~" 0 o i~ 0 y O o ro 0 T : , ~• A p n w N N N 1 w b b O 0 0~ M r 1 r~ h o ° ro r i o I t O ro m I b ~n ~ l ~A ro o " a w~o ° I ~~ m n b A W ma~ olr*a n lb Of U1 O1 I A ~ r~ a w O G m N m ~ i a rn m o o x h 7 m n l r r ' 0 r p w b y 0 0 1 e c a m (I H ~~ A m 1 ~ f m O y' G 1 ,r7 M~ ww® y ~ ff I••I o o m ~ W ~~ Sq H y y [. trl 1 ao i w N ~] p q U] o m I . P. n~k M R n a ~ ~ i p ® ~ o m~ M ~' '~ z i ro o J r h G O H W C] { H t T ~ ro C n p i x u~ H o o ' a y R O ~, yp ~ ~ R N h A fr N M I O !) O ( O ~~ ~ OMry ry t w K l d M'i~ ' H O 9 4 I ~ „ ~ w i r ro i 4 ] w O P I + r ~' 7 tl r '~1 b ~ ~ r I y . M o ~ ~ ~ 1 HH ~ n n ~t9 A rm C r D' w ~ e ~ i t 9 P. w q rn7d q ~ H ° Z H R M a n ~ ~ H i ro++ 1 x ~ x ~ ~ e Y pO H A o 1~ I p C J yy W ' r f p q~ y 1 m o C ~ 71 ® ® o ~ 'J/ ~ O C O O fA M N a r l ro 0 N x O OI W H~ O I O ~ r 0 ~ H 4'. J ~ n J N Of I [s1 H ~ g ~ O N R M o 0 0 0 O I d 0 1 A ~ AI ~ p' w I e n ° w n i i N m r l ro +~ ~ c m W H RO O G f• j In xx.. m R J N Of I Pl a a 0 (~ O O O 1 4C ~i i °o o °o ~ rto u o ~ ~ b, R o r o r ! 4 n p ~ e i o o ~ V l p r o b b t r to b 1 Pl p F'• ~ ap ~ ap ; F+ J b ; K as m II m i A 0 ~ i w e .1 . •ro , , ~ , 1 1 i ~ n \ ~ I 1 i z 1 O 1 I H d t O 1 1 ~ O 1 O 1 n M i o c~ . MC 1 z cj x O G ~ ai r ®STEDMARK PARTNERS ~.. Building yvu.r financial future at,/anney Montgomery Scott ~,Le January 4, 2008 Donohue, McKee & Mattson, Ltd. Attorneys At Law Attention: Charles E. McKee 1100 Township Line Road Township Line and North Drexel Avenue Havertown, PA 19083 Ref• Estate of Evelm Janson Deceased- Date of Death 11/09/2007 Dear Mr. McKee, Please be advised that the above mentioned was the owner on two Janney Montgomery Accounts at the time of her passing. Here is the information you requested as of Ms. Janson's date of death: Account Number 4498 7027 Registration: Evelyn ranson Opening Date: 01/15/1990 Accrued Interest; $5,773.55 Money Market: $72,224.76 Account Number 4498-7179 Registration: Evelyn Janson (IRA) Opening Date: 06/17/1994 Accrued Interest: $1,256.53 Money Market: $13,115.57 If you require additional information, please do not hesitate to contact me. Sincerely, ~ ~~-'t Renee Brill Assistant to Messrs. Eskin &, Blumenthal. This information is not the official record of your account and is subject to changes, errors and omissions and cannot be guaranteed as fo its accuracy. oi• colnplateness: Your' printed confirmations and periodic account statements constitute your official account record. This information is not a substitute for other important information that JMS sends to you. The above may not be used for tax r~#iSltirlg:ptlt~pbStsec~flvlS will provide official tax documentation regarding your account to you by mail. Philadelphia, Pty 1 91 03-1 675 215.1iri5.6232 b0{).526.6397 ~~ ~ .6r~.~ J546 fax ~ .~~-;,.~n;sonlinef:.cot~/stedmark ~,.,,,,.=:-e;,r_~~tsu..vrc Janney Montgomery Scott t.,.c A.G. EDWARDS & SONS, INC. 1400 North Providence Rd., Ste. 117 Media, PA 1906.3 610/566-5366 toll-free: 800/355-5365 fax: 610/566-6397 November 23, 2007 Mr. Charles McKee Donohue, McKee & Mattson, Ltd. 1100 Township Line Road Township Line and North Drexel Avenue Havertown, PA 19083 Re: Evelyn Janson, Deceased Account #3616-0854 Dear Mr. McKee: I have enclosed the information you requested. ~~1 E DWARD S. 1.) The title of the account since inception on Apri129, 1996 is Evelyn J. Janson. 2.) List of securities and the date of death value (attached) 3.) Income earned from 01-01-07 $8,047.26 4.) Cash balance in the account as of October 31, 2007 $62,818.25 (cash balance is not available on a day to day basis) 5.) I have enclosed an information sheet to be complete with uiformation on the executor. Please provide the name of the estate and the Tax I.D. #. Please be advised that the Death Certificate was received but there was no Short Certificate enclosed. Please send an original Short Certificate along with the required paperwork I have sent. If you have any questions, please feel free to contact me at anytime. Financial Associate to Jack Greenwald Financial Consultant ** Account# 3616-0854 ** 11/9!2007 High Low Close SymbollCusip ALLGHNY PA B 5.0 010119 101.202 017286EU5 BUTLER PA HSP 5.25 070112 100.09 123592CC9 CONOCOPHILLIPS 83.57 81.5 82.56 COP GENERAL ELECTRIC CO 38.75 38.11 38.38 GE GLAXOSMITHKLINE PLC 50.28 49.46 49.72 GSK ING CLARION REAL EST INCOME FD 13.33 12.81 13.11 IIA NORTH ALLE PA 5.05 110122 102.666 656678JV2 N SCHUYLKIL PA 3.8 111517 97.595 662271 FC4 NORTHAMPTON PA 5.0 051519 103.401 663730FK0 PPL CORP 51.01 49.96 50 PPL WACHOVIA CORP NEW 42.12 38.05 40.65 WB This report represents a summary of your investments and has been prepared for your convenience. The prices/information herein have been obtained from sources believed reliable, and although A.G. Edwards & sons, Inc., has made every attempt to make it as complete as possible, this information should not be considered a replacement for official documents such as trade confirmations, account statements and 1099 forms, which should be retained for tax purposes. Fax Transmission 12/.2012047 8:11 AM PAGE. L/041 Fax Server Rereren_e~ z2rJ2o Wachovia Bank N.A. Balance Ccmlirrnauon Se: vices P O Box 4CNJ? S Roandcc, VA 24022- 7-i .3 December 20, 2007 DONOHUE MCICEE & Ni.~'TTSO\ 1100 TOR'NSIIIP LINE RtJ4D TOWI~TSHIP I.,I'~TF, & NORTH DRI?1tEI. AVIiI~TiJF. HAVERI'OW:~, PA 19083 SLJBIECT: ~~ erificalion r Confirmation of ~'~ccount and Balance Inferinauon provided far: ('tastonner: F.VELYN ,lA\SON (SSN# XXY-X1-1082) Date of Dexf6: Noyen~er y, 3007 Denasit Account lnformttion Account Acuntct Date ofLleath Averag:: Date Maturity Interest Accrued I?D Date Type Number ?alnnce Balance" (7penac! Date Rare Interest Interest Paid Clcasad CHECi:ING XXh:YXXX?{Y6031 543,232.4 41:4/2004 3131.1& 52,908.18 ~~vAL'rI-"LEA EVELYN JJAI~?SCN 1ZUSSl:LL t 1AN50N POA Ne Safe Depcxit Btrx found fnr atstomet. CAP, BROItERAG'E and SELF-DIRECTED IRA ACCOt?NTS HAVE BEEN CON'1~:R'1'ED TO V4'ACHO~'IA SECURITIES. YOUIL REQUEST FD+-S BEEN FOR'~~'AitDED TOR PROCESSING and WILL BE 1~IAILED UNDER SEPARATE COE"ER. FOR QUESTIONS REGARDING CAP, BROI~ERAGF, or SELF-DIRECTED IRA ACCOUrT'S PLEASE CALL V4.ACHU~TA SECURITIES at i-866-87a-3717. "Pate of 3eath balance do>s nok itulude accrued rntezest. ` If date of death c;c:;tmxi on a weekcaC or a holiday, date of dean balam:e does not Include any trartsactions tl>dt were trade duaiztp that time period. Audrey Treutt Servicentu Associate Phame: (540,1563-7323 ;vc^ ac .. WTR Historical Stock Quotes -WTR Historical Quotes -Aqua America Inc Historical Quotes -Aqua A... ~ Page 1 of r Welcome, please sign in. : ~ Enter Symbol(s) or Keyword(s) i GO My Portfolio • Commr~nity • ~/SE • Alert i i I _ ,-~. ,- ~ r7 }# . 1 (_ Advanced Search » Get to the next level of investrnent research FRONT PAGE TOOLS & RESEARCH QUOTES WTR - Profile News Chart Analyst Info. Insiders Financials Historical Quotes SEC Options Industry Aqua America I11C WTR (NYSE) 18.68 Change:UNCH UNCH Volume: n~8 aeiayed quote data Change Symbol Go 4:0 i om 3Y2U121YJ8 Overview Profile News Chart Analyst Info_.., lnsiderA_ction_s Financials •~t-Q~Q~ Message Board S.E_.C Industry_ Enter Date: 11/09/07 ~~ RELATED LINKS Featured Products ETF Center Historical Quote For: WTR . My Portfolios Friday, November 09, 2007 Cbsing Price: 22.19 _ - open _ 22 42 H~gn 22 63 Low: 22.175 volume: 1,527,500 Sponsored Links Stock Prices Search, Save and Compare Stock Prices at OnOneWeb OnOneWeb.coMStock Prices wrR Wally ° t2:oo rat xa r: ' 1 ~ i( u i _~ ~j' r,Q~ ";~1}i. x2 t~ zt 20 19 t8 tkw Dec __ No Splits AARP Auto -Official Site Over 497 Save $385 On Auto Insurance In Minutes. Free Quote! Harlford.comlAARP 16 Hot Dividend Stocks Discover 16 sizzling stock picks earning annual yields up to 45%yr. M o n e yAn d PA a rk ets. co m ~ ~a_4° MOST POPULAR READ E-MAILED EDITOR'S PICK - i t. The Great Unwind has started, avoid I leverage, Citigroup says I I z. Newsletter editor: Fed could raise as aggressively as it's cut 3. Does recent rush to cash spell end to ~ commodities rally? a. Obama reportedly wins backing of New Mexico Gov. Richardson i s. Banks, shipbuilders stoke gains in Tokyo, Seoul s. Report: $100 bin European power deal i shapes up r. U.S. stocks surge to tally first weekly gains in i four weeks e. Cisco and the 'troll tracker' sued by Texas attorneys s. Aloha Airlines files for bankruptcy I to. State Dept. workers fired for reading Obama ~ passport file , I Get the Latest MarketWatch News » f PARTNER CENTER r~Tnnoucrtae Kmr-ru¢ arx.ar~ Take our free online rraoee °"" `"' '^- vy :s seminars. Charles jiy Schwab OptionsHouse: ~ r Flat Rate Prices, Any Size. tv ~ ~R~ir~ Buy global stocks. p ~±t /~ Vi.~C71~i~~Y C3-YRIFDf 4e.y,{}t{[ t,LC E*TRADE Securities http://www.marketwatch.com/tools/quotes/historical.asp?date=l l %2F09%2F07&symb=WTR&siteid=m. 3/21/200 GEG Historical Stock Quotes- CEG Historical Quotes - Constellation>Energy Group I Historical Quotes.... Page:,l; of Welcome, please sign in. Enter Symbol(s) or Keyword(s) ~.GO :;~ M Portfolio • Commun~ • VSE • o.lerts '~ , - Adranced Search » .. _. _ Take our free online seminars. Charles Schwab FRONT PAGE TOOLS & RESEARCH QUOTES CEG Profile News Chart Analyst Info. Insiders Financials Historical Quotes SEC Options Industry Constellation Energy Group I CEG (NYSE) $3.88 Change:-Ll5 -2.04% Volume:2.48M delayed quote data Changesymbnl oo After Hours: 83.98 Change: +0.10 +0.12% Volume: 26500 5:31 pm 3/20/2008 Overview Profile News .Chart Analystlnfo. Insider Actions Financials HIStOriCal Quotes Message Board SEC Industry Enter Date: 11/09/07 ', RELATED LINKS Historical Quote For: CEG Friday, November 09, 2007 Cbsing Price: 96.51 Open 95.595.. Hgh. _97.54 Low 95 52 volume: 1,851,500 CEG Daily ~+ 12:00 Afl 105 {~I~~~~~~~~' 100 (~~ }j i-, ~ ;~ f~i4't~ll., so ;35 tiov Dvc _.._ No Splits Sponsored Links Stocks Ready To Soar Hot News Alert, Huge Profits, Stock Near Explosive Breakout Point www.otcstockexchange. com 16 Hot Dividend Stocks Discover 16 siuling stock picks earning annual yields up to 45%yr. MoneyAndMarkets.com Test your Forex Strategy Free $50,000 Practice Account With Real-Time Charts, News & Research. FOREX.com ~ `~ ~ s3 Featured Products ETF Center My Portfolios S~ptir,ch6iKhtarktt~IYtistlaatc .. , ,_ .~ ~z,. 3rn - _ .~ MOST POPULAR READ E-MAILED EDITOR'S PICK ,. The Great Unwind has started, avoid leverage, Citigroup says z. Newsletter editor: Fed could raise as aggressively as it's cut a. Does recent rush to cash spell end to commodities rally? a. Obama reportedly wins backing of New Mexico Gov. Richardson s. Banks, shipbuilders stoke gains in Tokyo, Seoul s. Report: $100 bin European power deal shapes up T. U.S. stocks surge to tally first weekly gains in four weeks s. Cisco and the 'troll tracker' sued by Texas attorneys s. Aloha Airlines files for bankruptcy to. State Dept. workers fired for reading Obama passport file Get the Latest MarketWatch News » c PARTNER CENTER Take our free online L88Jn tOMf `~~ : - seminars. Charles mtirb~~if~Y', w AKf.~ scnwab I OptionsHouse: ~ Flat Rate Prices, Any Size. ......._ ......................_.._..... _ I P I I P I Feedbac-~ _._ _ ~.__.... _~ ~ .__ _ _,, ~_ .__ _ _a_ _ . ~~ ___.. Site Index To ics Archive Hel k I Media Archive I Premium Products I Mobile I RSS I Podcasts I Company Info Advertising Media Kit I DJ Client http://www.marketwatch.com/tools/quotes/historical.asp?date=l l %2F09%2F07&symb=CEG&siteid=mk... 3/21/200. LAST WILL AND TESTAMENT OF EVELYN J. JANSON I, EVELYN J. JANSON, Widow, of 5225 Wilson Lane, #3110, Mechanicsburg, Pennsylvania 17055, revoke my prior Wills and declare this to be my Will. FIRST: My lawful debts and the expenses of my last illness, funeral and burial shall be paid out of my Estate. SECOND: All estate, inheritance and other death taxes, together with interest and penalties thereon, payable with respect to property or interests subject to taxation by reason of my death and whether passing under my will or any codicil thereto, or otherwise including jointly held and other non-testamentary property, shall be paid out of the principal of my residuary estate without apportionment. THIRD: I give my automobile, clothing, jewelry, books, pictures, furniture and furnishings and other articles of personal or household use and equipment, together with all insurance relating thereto, unto my sons, RUSSELL R. JANSON and BRUCE N. JANSON, or the survivor of them, to be divided between them as they may agree. FOURTH: I give the sum of Ten Thousand ($10,000.00) Dollars each to my grandchildren, DIANA, LUKE, DELANEY, ERIK and OLIVIA JANSON, if they survive me. r lI'' ,,;: , : 3, FIFTH: I give the sum of Ten Thousand ($10,000.00) Dollars to my sister, • ROBERTA LEGENTIL, of Cliffside Park, New Jersey, if she survives me. SIXTH: I give, devise and bequeath all the REST, RESIDUE and REMAINDER of my estate, both real, personal and mixed, whatsoever and wheresoever situate, unto my sons: RUSSELL R. JANSON and BRUCE N. JANSON, equally, share and share alike. If either of my sons predecease me, then I direct that their share shall lapse and I give their share as follows A. Fifty (50%) percent of my deceased son's share to my deceased son's spouse, if she survives and conditioned on them being married and living together at the time of my son's death. If my son is not married or living with his wife at the time of his death, then this bequest shall lapse and I direct the share be distributed pursuant to sub-paragraph B; B. Fifty (50%) percent of my deceased son's share to my Trustees, hereinafter named, IN TRUST, for the benefit of the children of my deceased son. My Trustees shall invest and manage each such share as a SEPARATE TRUST and make distributions as follows: 1. During each grandchild's lifetime: (a) Trustees shall pay the net income therefrom to the grandchild in quarterly or other convenient installments; and (b) Trustees shall have the power to pay to, or apply for the benefit of, the grandchild in such portions of the principal of his or her trust, as Trustees in their sole discretion shall from time to time deem necessary and appropriate -taking into account funds available from other sources -for the comfort, care, maintenance, support and education of said grandchild, (c) Each grandchild shall have the right to withdraw one-third (1/3) of ~.~ -2- the then balance of principal at such time as the grandchild attains the age of twenty-five (25) years; one-half ('/2) of the then balance of principal at such time as the grandchild attains the age of twenty-seven (27) years; and the remaining balance of the principal and income at the time such grandchild attains the age of thirty (30) years. The maximum value subject to withdrawal before grandchild reaches thirty (30) years of age is to be based on the market value of the principal of that grandchild's trust at the time of his or her first request after reaching each particular age. 2. Upon the death of each grandchild (or at the time for the setting apart of shares in the case of a grandchild who dies before that time), any then remaining principal of his or her trust shall be paid: (a) To such one or more persons or organizations -excepting only his or her estate, his or her creditors, and the creditors of his or her estate - on such terms as he or she may appoint by Will specifically referring to this power of appointment; or, in default of appointment or insofar as it is not effective: (b) To his or her then living issue, or in default of such issue; (c) To the surviving issue of my deceased son (any portion thus accruing to a grandchild for whom principal is then held in trust hereunder to be added to and thereafter treated as a part of such principal; In the construction of any devise or bequest herein to any person or persons described by relationship to me or to another, any person, adopted under the age of eighteen (18) years, whether adopted before or after my death, shall be considered the "child" and "issue" of his or her adopting parent or parents. ~' ~' - 3 - C. If either of my sons and their respective spouses predecease me, then my deceased son's share shall pass to his children pursuant to subparagraph B. SEVENTH: I do not exercise any power of appointment given to me by my husband by Will or Trust. EIGHTH: PROTECTION OF BENEFICIARIES: No interest in income or principal shall be assignable by a beneficiary or available to anyone having a claim against a beneficiary before actual payment to the beneficiary. NINTH: MINOR AND INCAPACITATED BENEFICIARIES: If any income or principal shall be payable to any person who shall be a minor or who shall be incapacitate for any reason, my executor as trustee shall hold such income and principal during minority or incapacity and shall be entitled to apply such income and principal to the health, maintenance, support and education of such person during minority or incapacity without the appointment of any guardian or committee or any authority of court. My executor as trustee shall be entitled to make direct application hereunder or to make application by payment of income and principal to the parent or other person in charge of such minor or incapacitate person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled shall be distributed to such person upon the termination of minority or incapacity. My executor as trustee shall have the same powers as my executor and shall serve without bond. TENTH: I appoint my sons, RUSSELL R. JANSON, of 6103 Stephens Crossing, Mechanicsburg, Pennsylvania 17055, and BRUCE N. JANSON, of 925 South Clayton Way, Denver, Colorado 80209, or the survivor, as Co-Executors of this my Last Will. If both my sons - 4 - ~•~~ predecease me, then I appoint my daughters-in-law, LISA JANSON and MARIA JANSON, ' Alternate Co-Executrices. ELEVENTH: I appoint my sons, RUSSELL R. JANSON and BRUCE N. JANSON, or the survivor, as Co-Trustees of any Trust created under this Will. If both my sons predecease me, then I appoint my daughters-in-law, LISA JANSON and MARIA JANSON, Alternate Co-Trustees. TWELFTH: I direct that my personal representatives shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this Lf ~' day of ~ , 2005. EVELYN J. S ~ SIGNED, SEALED, PUBLISHED and DECLARED by the above Testatrix, EVELYN J. JANSON, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other have hereunto set our hands and seals as witnesses. ~, ~~~-S ~`\~~. ADDRESS ADDRESS 1100 Township Line Road Havertown, PA 19083 1100 Township Line Road Havertown, PA 19083 - 5 - ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA: COUNTY OF DELAWARE: I, EVELYN J. JANSON, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn to and acknowledged before me by EVELYN J. JANSON, the Testatrix, this :~ day of ~ , 2005. //~ ~-~ EVELY J. J N Le.1 Notary P is NOTARIAL SEAL NAYER ORDUrnP. CDELAWARE COULNTY A F F I DAV I T MY COMMISSION EXPIRES APRIL 10 2001 COMMONWEALTH OF PENNSYLVANIA: COUNTY OF DEL~IWARE: We, ~~~[il~ ~ ~~~ !~~_ and the witnesses whose names are signed to the foregoing ins nt, bei duly qualified according to law, do depose and say that we were present and saw the Testatrix sign willingly and that she executed it as her free will and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ~•. r~~ wo to an subscri d to before me by C, a d ,witnesses, this day of , Witness Witness G' ~ ~, ~ ~ ~~ Notary Pu lic NOTARIAL SEAL ANNE E. LAURENCE, NOTARY PUBLIC HAVERFORD TWP., DELAWARE COUNTY MY COMMISSION EXPIRES APRIL 10 2001 - 6 - INVENTORY REGISTER OF WILLS OF COMMONWEALTH OF PENNSYLVANIA } SS COUNTY OF Cumberland } Russell R. Janson Bruce N. Janson Personal Representative(s~ of the Estate of Janson, EVelyn J. File Number 21 - 07 -1049 deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- tory are true and correct. I understand that false state- ments herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Attorney -- (Name) (Firm) (Address) Charles E. Mc Kee Donohue, McKee ~ Mattson, LTD. 1100 Township Line Havertown, PA 19083 (Telephone) 610/853-4400 DATE OF DEATH I LAST RESIDENCE 5235 Wilson Lane 11/9/2007 Mechanicsburg, PA 17055 FIGURES MUST BE TOTALED Personal Property ~~ ~ r _; _... Y7 ~ .. ~ (Supreme Court;la~,~ro.) L~ ~ ?1753 ` ~ v-> ;; _ _ _.. -, c7 -~ .' ~- =~ ~~ ~~ tv DECEDENT'S SOC. SEC. NO. 086-14-1082 Janney Montgomery Scott: 11,529.00 300 Shs. General Electric Co. Common 500 Shs. Public SVC Enterprise Group Common 46,110.00 1,807.2850 Shs. Eaton Vance Mut Fds Tr Tx Mgd gr1.2 21,163.31 499.5410 Shs. Washington Mut Ines Fd Inc. Class B 17,668.77 5,000 Shs. Ligonier VY PA Sch Dist Dt. 03/15/98 5.0% 5,024.00 Ligonier VY Pa Sch Distr Dt. 03/15/98 -Accrued Income 47.92 CUMBERLAND COUNTY, PENNSYLVANIA (Attach additional sheets if necessary) Total Personal Property and Real Estate $1,357,710.99 REGISTER OF WILLS OF INVENTORY (continued) CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland } SS File Number 21 - 07 - 1049 DATE OF DEATH LAST RESIDENCE 5235 Wilson Lane DECEDENTS SOC. SEC. NO. 11/9/2007 Mechanicsburg, PA 17055 086-14-1082 40,000 Shs. Chester County PA dt 07/15/03 3.100% 38,626.00 Chester County Pa -Accrued Income 237.67 50,000 Kennett Pa Cons Sch Dist dtd 08/01/03 4.0% 49,355.00 Kenntt Pa Cons. Sch Dist. -Accrued Income 472.22 30,000 Lower Merion Twp Pa dtd 06/15/01 5.0% 30,251.10 Lower Merion Twp. Pa -Accrued Income 479.17 20,000 Allegheny Cnty Pa Hosp Dev Auth dtd 08/01/96 5.625% 20.313.40 Allegheny Cnty Pa. Hosp Dev Auth -Accrued Income 265.63 15,000 Ligonier VY Pa Sch Dist dtd 03/15/98 5.0% 15,042.30 Ligonier VY Pa Sch Dist -Accrued Income 143.75 20,000 Units Abbott Labs NT 5.4% 20,069.54 Abbott Labs -Accrued Income 165.00 20,000 Emerson Elec. Co. NT 5.85°I° 20,327.20 Emerson Elec. Co. -Accrued Income 178,75 10,000 New York Tel Co. DEB 6.125% 9.900.00 New York Tel Co. -Accrued Income 195.66 33,000 Capital Internotes Call 4% 32,422.50 2 REGISTER OF WILLS OF INVENTORY (continued) CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANfA COUNTY OF Cumberland } SS File Number 21 - 07 -1049 DATE OF DEATH LAST RESIDENCE 5235 Wilson Lane DECEDENTS SOC. SEC. NO. 11/9/2007 Mechanicsburg, PA 17055 086-14-1082 Capital Internotes -Accrued Income 91.67 10,000 Bank Amer Corp Sub Intnts Be FR 6.5% 10,440.62 Bank Amer Corp. Sub Intnts Be -Accrued Income 153.47 25,000 Bank of America Corporation CLBL SB NT 13 24,413.93 Bank of America Corporation -Accrued Income 280.38 20,000 Federal Farm CR BKS CONS SYSTEMS BD 19.937.50 Federal Farm CR BKS CONS SYS -Accrued Income 243.10 30,000 Federal Home Ln Banks Cons Bd 5.3% 30,150.00 Federal Home Ln Banks -Accrued Income 768.50 35,000 Federal Home Ln Banks Cons. Bd 4.42% 34,529.67 Federal Home Ln Bank -Accrued Income 696.15 30,000 Federal Home Ln Banks Cons Bd 5.5% 30.037.50 Federal Home Ln Banks -Accrued Income 650.83 20,000 Treasury BK Alexandria Va CD 3.8% 19,768.76 Treasury BK Alexandria VA -Accrued Income 61.22 20,000 Corus Bk N A Chicago III CD 4.15% 19,637.50 Corus BK N A Chicago ILL -Accrued Income 129.97 3 INVENTORY (continued) REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland } SS File Number 21 - 07 - 1049 DATE OF DEATH LAST RESIDENCE 5235 Wilson Lane DECEDENTS SOC. SEC. NO. 11/9/2007 Mechanicsburg, PA 17055 086-14-1082 20,000 Meridian Bank NA AZ CD CLl 4.09% 19,512.50 Meridian Bank NA AZ CD CLI -Accrued income 26.67 18,000 Community First Bk Ore CD Call 5.35% 18,039.38 Community First BK Ore CD -Accrued Income 52.62 40,000 Sawyer Svgs BK Saugerties N Y CD CLL 5.3°l° 39,775.00 Sawyer Svgs BK Saugerties NY -Accrued Income 323.89 40,000 ANB Financial NA Bentonville CD CII 5.3% 39,775.00 ANB Financial NA Bentonville -Accrued Income 106.00 20,000 West Pointe BK OSH kOSH WLS CD 4.15°!° 19,137.50 West Pointe Bk Osh Kosh Wls -Accrued Income 20.75 20,000 Blackhawk St Bk Beloit Wis CD CII 5.3% 19,875.00 Blackhawk St BK Beloit Wis -Accrued Income 61.83 25,000 Discover Bk Greenwood Del CD CII 5.4% 24,968.75 Discover BK Greenwood Del CD -Accrued Income 233.65 25,000 First Natl Bk Olathe Kans CD CII 5.4% 25.062.50 First Natl Bk Olathe Kans -Accrued Income 45.00 25,000 Celtic BK Salt Lake City Utah CD 4.5°!° 23,750.00 4 INVENTORY (continued) REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA } SS COUNTY OF Cumberland } File Number 21 - 07 -1049 DATE OF DEATH LAST RESIDENCE 5235 Wilson Lane DECEDENTS SOC. SEC. NO. 11/9/2007 Mechanicsburg, PA 17055 086-14-1082 Celtic BK Salt Lake City Utah -Accrued lncome 448.77 1,200 Merrill Lynch Pfd Cap Tr III Toprs 7°l0 25,854.00 Sub-Total - JMS AG EDWARDS: 7,593.22 92 Shs. Conocophillips Com Conocophillips Com -Accrued Income 37.72 200 Shs. General Electric Co, 7,686.00 100 Shs. Glaxosmithkline plc 4,987.00 Glaxosmsithkline PLC - Accruedlncome 53.26 300 Shs. ING Clarion Real Est Income Com SHS 3,921.00 400 Shs. PPL Corp. Common 20.194.00 100 Shs. Wachovia Gorp. New Comm 4,008.50 5,000 Allegheny Cnty Pa ARPT Rev Dt 10/01/1997 5.0°I° 5,060.10 Allegheny Cnty Pa ARPT Rev. -Accrued Income 89.58 30,000 Butler Cnty Pa Hosp Auth Hosp. 09/15!1993 5.25 30,027.00 Butter Cnty Pa Hops. Auth Hosp. -Accrued Income 564.38 20,000 North Schuylkill Sch Dist Pa. Dt. 12/01/2004 19.519.00 North Schuylkill Sch Dist Pa. -Accrued Income 369.44 ~~ REGISTER OF WILLS OF INVENTORY (continued) CUMBERLAND COUNTY, PENNSYLVANIA COMMONWEALTH OF PENNSYLVANIA } SS COUNTY OF Cumberland } File Number 21 - 07 - 1049 DATE OF DEATH LAST RESIDENCE 5235 Wilson Lane DECEDENT'S SOC. SEC. NO. 11/9/2007 Mechanicsburg, PA 17055 086-14-1082 10,000 Northampton Twp Pa dt 04/15/2001 5.0% 10,340.10 Northampton Twp Pa -Accrued Income 243.06 10,000 North Allegheny Pa Sch Dist Dt. 01/01/2002 10,266.60 North Allegheny Pa Sch Distr. -Accrued Income 12.63 SUB-TOTAL A.G. EDWARDS _ , 2,602.00 Shs. Aqua 58,284.80 903.896 Shs. Constellation Energy 87,253.08 Janney Montgomery Scott -Janney Advantage Ins. Sweep -Cash 72,224.76 Janney Montgomery Scott -Credit Balance 11/30!07 70.49 Asbury Communities Inc. - (Betheny Village) -Entrance Fee Refund 52,656.50 Aqua -Dividend 125.00 A.G. Edwards -Cash Account 63,070.75 Wachovia - MM Account 11/19/2007 93,397.34 Wachovia Securities - Ck Account 16,608.21 Total Personal Property $1,357,710.99 6 INVENTORY REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Memorandum of Out-of-State Real Estate COMMONWEALTH OF PENNSYLVANIA } SS COUNTY OF Cumberland } File Number 21 - 07 - 1049 DATE OF DEATH I LAST RESIDENCE 5235 Wilson Lane DECEDENTS SOC. SEC. NO. 11/9/2007 I Mechanicsburg, PA 17055 086-14-1082 Naples, Florida -Condominium Total Out-of-State Real Estate 600,000.00 $sao,ooo.oo DONOHUE, MCKEE & MATTSON, LTD. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW CHARLES E. McKEE 1100 TOWNSHIP LINE ROAD JOSEPH T. MATTSON TOWNSHIP LINE AND NORTH DREXEL AVENUE HAVERTOWN, PENNSYLVANIA 19083 ~~*** DELAWARE COUNTY (610) 853-4400 Fax: (610) 853-1801 June 10, 2008 Register of Wi11s County of Cumberland 1 Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Evelyn J. Janson, Deceased Your re: 2107-1049 Dear Sir or Madam: RO$ERTJ.DONOHUE (1934-1999) c~ :~ =-~ Q :~ c.~ _ -„ ; c__ - __~, _, . f"T J ~. i ~-, - _:~:v~ - ;~-; ..~ ` ~_~ ~ ,, ~a Enclosed herein please find an original and copy of the Inventory in the above-captioned estate. Also enclosed herein please find an original and copy of the Pennsylvania Inheritance Tax Return along with supplemental documentation verifying date of death values as well as a copy of decedent's Will. I am enclosing an additional copy of the letter as well as an extra copy of the Inventory and front page of the inheritance tax return which I would appreciate you time-stamping and returning to me in the enclosed self-addressed, stamped envelope. A Federal estate tax return will be filed shortly and a copy will be forwarded to you at that time. If you have any questions or need additional information, please advise. Thank you for your kind cooperation. Very truly yours, ~~ CHARLES E. McKEE CEM:aI Enclosure cc: Russell R. Janson, M.D. Mr. Bruce N. Janson \ 1 .: ,~ _ ,.._. w_ - ~~ o~ . o~ ~~ //yy~~~ U7 J(D• ~ ~„~/o OO~N •Z ~.-+=oc» R Q1-•O V o •aJ- ~ o cn w ~'S ~o x =i ~ w -~ 0 M 0 r N U ti j O C O N N O W O h M Z N ~ Q r .~ .~ `~ ~- 1 ,--- I--I r r 1J z ~ ~, O "~ O r~ ~' C u C M ~ ~ F-~,3<xQ ~ NM r Q < x ~' I ' ~ ~ ~-I r-•I ,~ Jw ¢ L U1 ~ (~ O 4- L 2 ~ <' ~ -' }, O z r-~ ~-I '~ l~ r~ ~ ~ rI w~zz ~ 3 w r ~ w~zlc ~~3~ ~ ~ N r.~ 4-i V m W UO°yz ti w ZCozo ~ 4-I p ~ ~ ~ ~ ox ~ ~ -~ ~ O z b~~U ~ O a~ o ~ a~~~ Q O F- . , . .. ., 2006 J~J~~i I I PI~i l2~ 32 r , ~. ~L~~ 4,1 ^;i i.Jt, _.. . . , ~ro~