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Home My WebLink About10-02-08 t~J 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 RESIDENT DECEDENT 21 ~ 08 00067 Harrlchurn PO '17'19R_nRM ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 12/30/2007 11/20/1920 Decedent's Last Name Suffix Decedent's First Name -NI DeMUTH C~ EMMA (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI DeMUTH JR WILLIAM 1 I` Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I I 190-12-9754 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW x 1. Original Return c~ 2. Supplemental Return c~ 3. Remainder Retum (date of death prior to 12-13-82) x 4. Limited Estate c~ 4a. Future Interest Compromise (date of death after 12-12-82) x 5. Federal Estate Tax Return Required x 6. Decedent Died Testate c~ 7. Decedent Maintained a Living Trust 1 (Attach Copy of Will) (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes c~ 9. Litigation Proceeds Received c~ 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) c~ (Attach Sch O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Teleph,~e Number ~ - WILLIAM R KAUFMAN, ESQ 717-7666-77~Q Firm Name (If Applicable) ~~-- ,-, -, ; -- n -i First line of address I ' cl-~ ~ ~ _. --- ~ ,~ `.~ „~ - 940 CENTURY DRIVE SUITE B ` ~~-=-'~' ~ - - -~ _ c_J ~ -- -, Second line of address .~ -i _ Y ~...- i a W DATE FILED City or Post Office State ZIP Code MECHANICSBURG PA _ 17055-4376 Correspondent's a-mail address: wrkaufman.wrklaw@comcast.net Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RFnltznl ... __ SIGNATURE 940 CENTURY DRIVE, 15056051058 REPRESENTATIVE B, MECHANICSBURG, PA 17055-4376 PLEASE USE ORIGINAL FORM ON Side 1 15056051058 1 LONGSDORF WAY, CARLISLE, PA 17015 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: EMMA B DeMUTH 182-16-2740 RECAPITULATION 1. Real estate (Schedule A) 1. $ 0.00 2. Stocks and Bonds (Schedule B) 2. $2,795,568.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. $ 0.00 4. Mortgages & Notes Receivable (Schedule D) 4. $ 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5. $70,609.00 6. Jointly Owned Property (Schedule F) c~ Separate Billing Requested 6 • $ 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c~ Separate Billing Requested 7. $22,286.00 8. Total Gross Assets (total Lines 1-7) 8. $2,888,463.00 9. Funeral Expenses & Administrative Costs (Schedule H) 9. $12,193.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10. $52,812.00 11. Total Deductions (total Lines 9 & 10) 11. $65,005.00 12. Net Value of Estate (Line 8 minus Line 11) 12. $2,823 458.00 13, Charitable and Governmental Bequests/Sec 9113 Trusts for which , an election to tax has not been made (Schedule J) 13. $2,783,672.00 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. $39,786.00 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X 0.0 16. Amount of Line 14 taxable at lineal rate X 0.045 17, Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. TAX DUE 19 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 15056052059 15056052059 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 REV-1500 EX Page 3 File Number Decedetlt's Complete Address: 21 08 oos7 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER EMMA B DeMUTH 182-16-2740 STREET ADDRESS 1 LONGSDORF WAY CITY CARLISLE STATE PA ZIP 17015 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments (1) $ 0.00 A. Spousal Poverty Credit B. Prior Payments 85,500.00 C. Discount Total Credits (A + B + C) 3. Interest/Penalty if applicable (2) $85,500.00 D. Interest E. Penalty Total InterestlPenalty (D + E) (3) $ 0 00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT . . Fill in oval 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 $85,500.00 . (5) $ 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE . (5B) $ 0.00 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; ^ X c. retain a reversionary interest; or ^ X d. receive the promise for life of either payments, benefits or care? ^ 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 for" or payable upon death bank account or security at his or her death? ^ 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 RETURN For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)J. 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. §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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503EX + (6-98) ~ f ! COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT 'ATE OF Ali propel ITEM NUMBER 1. B SCHEDULE B STOCKS & BONDS with right of survivorship must be disclosed on Schedule F. DESCRIPTION MIGHTY OAK STRONG AMERICA I ATTACHED STATEMENT -SEE 21 VALUE AT DATE OF DEATH $2,795,568.00 TOTAL (Also enter on line more space is needed, insert additional sheets of the same size) . 1 MIGHTYOAKSTRONG AMERIC,4 INVESTMENT CO. 940 CENTURYDRIYE MECHANICSBURG, PA 17055 (7/7j 790-9001 Portfolio Statement As of 12/30/2007 12/28/2007 Prices EMMA De.VIUTH I:~~DIVIDU.4L Acct ~: 614-539783 1 Longsdo:-f Way Ca-1is?e, PA I70I5 ~Vei?ht Equities O.i% 0.9°/, 0.0°./0 4.6% .5% Description C'~.;SI_ P Current Current ~mb- o-~ qty Price Value Idea.-e Inc Com 4~ 1563108 IAR Ppi Corp. 6~351T106 ppL 142.414 17.390 Ppl Eiec Utils Corp Pr'd 3.35°ro 6351U871 PLEUL 486.495 52.370 Verizon Communications 9~343V104 VZ 3 60.906 2,868.22 44.620 `Ictual Funds ~~~% 8 3% Dimension :zl ;Adv US Smatt Cap Di .233203819 DFSVX . 15 7% mensional Advisor Continental 233203702 DFCSX 5,473.557 23.950 . O i° o Srratton S:na11 Cap Value Fund 8;::,137105 STSCX 10,785.671 21.600 . r a% 35 TRowe Prce Growth 5c Inco T R T~9551I00 PRGIX 9>480.475 46.190 . 7.7% owe Price New Era T Rowe Pc:ce New Horizons Fd ^ 89.481 16,043. I 14 22.310 b 1 700 7.0% Van Kampen Comstock Class A 7 , 9562107 921 I2 PRNH}{ 7,046.179 . 30.700 5.39% Vanguard ~nergp D103 1 91908109 ACSTX 11,202.487 17.580 S5.1 % VGENX 1,769.795 83.320 Cash and illoncy Funds 9.3% Fidelity Municipal Money Marke FTEXX 1!'OA% 2,476.58 25,477.74 182.72 127,979.98 156,117.02 155,041.69 232,970.49 437,903.14 1,996.32 989,860.13 2I6,317.70 196,939.72 _ 147,459.32 2,378,488.51 260,962.82 2,795,568.35 REV-1508 EX + (8-98) ' ' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF EMMA B DeMUTH FILE NUMBER 21-08-0067 InGude the proceeds of litigation and the date fhe proceeds were received by the estate. All property JoiMlyovmed with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PERSONAL PROPERTY -SEE ATTACHED APPRAISAL PREPARED BY IBIS APPRAISAL $16,575.00 SERVICES 2. M & T BANK CHECKING ACCOUNT # 469394 -SEE ATTACHED STATEMENT 2,903.00 3. CLOTHING AND HOUSEHOLD ITEMS 725.00 4. AUTOMOBILE - 1985 TOYOTA CAMRY -FAIR CONDITION, ENGINE NOT RUNNING 200.00 5. HMA -REFUND OF OVERPAYMENT FOR MEDICAL EXPENSES 285.00 6. MASLAND ASSOCIATES -REFUND OF OVERPAYMENT FOR MEDICAL EXPENSES 312.00 7. PREPAID 2007 FEDERAL INCOME TAXES 43,398.00 8. PREPAID 2007 PENNSYLVANIA INCOME TAXES 6,211.00 TOTAL (Also enter on line 5 Recapitulation) ~ $70 609 00 (If more space Is needed, Insert addltlonal sheets of the same size) ~~71i ~~~ii.i\ ~ ~~~~" ~~' Cx'!E d.~w~ lti k } '+ry'.Nlyp y` y ~~ Y 4W.1.~~. ~I~}~t~ r rdS* Y W~ '' ~ Ja ` ~ ~', ~.L; _.. ..: ~ ~ F ~~~ frt. C, ! ~.~- ACCOUNT' N0. ACCOUNT TYPE: y STATEMENT PERIOD- PAGE ? ~.E9SP4! MS7 CLASSIC CHCCt;IKG N/INTEF.EST ~ - DEC.15-JAN.16,2008 1 OF 2 00 0 04319M NM I17 E~MA B DEM,1lTH 1 LOh~SDORF WAY CARLISLE PA 1?013 1108b INTEREST EAR`iED rOR.STATEMEKT PERIOD 0,12 IKTcR'tST PAID YEAR TO DATE 0,13 ACCDUN7 SUMMARY 4~t~.iv3. ~ DERQSxTS i~ AKC~ ~. CTHER iAIIDITIONS .:' ~T CHECKS P., ,,D g( ~ ~ tJC. AMCUNT NO.~ AMOUNT N0. HIGH SIRE"cT~CARLISLE ENDING PD BALANCE :.: 0. ~srxxc ; . .:. ACCOUNT ACTIVITY ~:~T_: . ~aNSar-; zar~~ n:.sc~rPTro~v : . 12-15-07~B£u'INtti:NG BALANCE 12-27-07~FI4~TEiQERGY OPCO ACH 01-ui-:&~C::ECK NUN.ncR Ob40 01-Cc-Ogl~~?_C~ ti;1N:8ER 0639 ~ C..-C°-u2~C;lECr: :4Uiit1C~ Oti43 I 01-1=.-03i C~.cCK ;~lUMB_r-R Oa42 O1-Ib-0& IKTc'QST PAYMENT i -__- ~ N I~rG SALAI•:CE 159. ;:DEPOSITS;2NTEREST. & OTHER ADDITIONS ..:: CHECKS.&. OTHER SUBTRACTIONS '~ -• ,DAILY :. ': ":.BALANCE :. 82,953.46 49.99 2,903.47 250.00 ~ l 2~ j 50.00- 2,603.47 343.97. 2,259.50 lOD.00 ~ 2,159.50 0.13 " 2,159.63 82,159.63 Lcca., Dece~s~~d: EMP~A B, DeMUTH 12/30/07 F ~ ~~ Department of the Treasu.y -Infernal Revenue Service Q orm U.S. Individual Income Tax Return 2~~7 Fer the year tan 1 -Dec 31, 2007, or other tax ear be inning 2007 endin IRS Use Only - Do not write or staple in this space. Label }"our first name Mt last name r ~ ' 2t) OMB No. 1545.0074 (sec instructions.) WILL_TAM E. DeMUTH JR. Yoursoeialueuritynumber tJse the If a ;oint return, spouse's first name MI Last name 190-12-9754 IRS label. ED1MA B . DeMUTH Spouse's social security numbs Otherwise, ; pease prin I Home address (number and street). If you have a P.O. box, see instructions. 182-16-2740 . or GYP°• , Apartment no. _ LO~'GSDORF WAY You must enter your Presidentiai City, towr, or post office. If you have a foreign address, see ins±ructions. _ state ZlPcode . social security number(s) above. Election :rARLISLE ~ PA 17015 Checking a box below will not Campaign ~• Check here if you, or your spouse if filing faintly want $3 to t change your taz or refund. 1 , go o this fund? (see instructions) , . ••••••••~ You Spouse Firing Status aing!e 4 H 2 ead of household with uali In X Married f;lin ~; t)• ( ~ y instructions. ( q ~ 9 Person). (See g j., n I even i. onl one had income) ) If the qualifying person Is a child b t ~ Check only 3 u not your Dependent, enter this child's Married filing saparate!y. Enter spouse's SSN above & full one box. name here. name here * Cxemptions . 5 Quali in widow er with de endent child see instructions 6a 'X Y l ourse f. If someone can claim ou as a de endent, do not check box 6a........... , b ,X y P Boxes checked $ OtJSe ................ ~ on 6a and6b.. 2 .............. c Dependents: ................ . (2) Dependent's ...................... (3) Dependent's •.... No. or children (4) it ~n ~ who: social security number relationship qualifying • liv.d 1 First name Last name to you cniki ror child with you .... . tax credit • (see instrs) did not live with you due to divorce if more than or separation (s.e metre) , , fcur dep~rdents, Dependents Ste ins±ructions on 6e not , entendabove, d Total number of exem tions claimed ....... , .. Add numb.rs on lines inCOtlZe 7 N/ages, salaries, tips, etc. Attach Forms} W-2. abO°°" ~ 2 3a Taxable interest. Attach Schedule B if required.. • • • • • • ~ ~ • ~ ~ 7 A ` ... bTax-exempt interest. Do not include on line 8a ............ . gb 4 417 8a 5 998 . t ach Form(s) W . 9a Ordinary dividends. Attach Schedule B if required ',;,; -2 here. Alec aifach F ...... . . . . . . . • , b Qualified dividends (see ;netts) .... • • • • • ~ • • • • • • ~ • • • • • 9a 113 885 . orms W-2G and 1099-R .............................. 9b 10 Tzxzble refunds, cred;ts, or offsets of state and local income taxes see instructions 91 ~ 754. ) ~' if tax was withheld. .... 11 Alimony received.. ' ' ' ' ' ' ' ' ' • • • • • • • • • 10 If you did not .. , . , . , • ................................................ 12 Business income or loss Attach Schedule C or C-EZ ( ). 11 get a U!-2, se. i * ti ........... . . . . • • , , , , , , , • , , , ... , . 12 13 Capital gain er (less). Att Sch D if regd. If rot regd, ck here ........... - ~~ ns .ruc e^s. ............... 13 14 Other gains or (fosses). Attach Form 4797 303 628 . r a !RA distributions ... , . , . 15a .... , .......... .......... 14 , . , . , 16a Pensions and annu!ties. 16a b Taxable amount (see instrs) .. 15b 4 673. ..... 17 Rental real estate, royalties, partnerships S cor orati bTaxable amount (see instrs)„ 16b 97 714. Endese, but do , p ons, trusts, etc. Attach Schedule E . 17 i8 Farm income or ;foss). Attach Schedule F 6 032 . reef attach, any paymer4 A.sc, ................. . . • • 18 19 Unem c ment cam ' P' Y pensation ............. crease use ~ ..... . 20a aocial security benefits........... 20a ...................................... 19 ~ ~ 29 410 ~ b T bl Form 1040-V. , axa e amount (see instrs). , 20b 21 Other income - 24 999 . _ _ _ _ 22 Add the amounts in the far ri ht column for lines 7 throu h 21. This is our total in - Acij usted 23 Fducato~ expenses (see instructions)..........., ~ come ~ 556, 929. Gross 24 Certain business expe.~ses of reservists, performing artists and fee-basis i , governmera officials. A~ach Form 2106 or 2106-EZ .......... 24 ncome .......... ?.5 Health savings account deduction. Attach Form 8889 , . , 25 ' • • • , 25 Moving expenses. Attach Form 3903 ' ,,,,,,,,,,,,,,,,,,,,,•, 26 27 One-half of self-employment tax Attach Sch d l . e u e SE ...... 27 28 Self-employed SEP, SIMPLE, and qualified plans .......... 28 29 Self-employed health insurance deducticn (see instructions) ....... 29 ~' ...... 30 Penalty on early withdrawal of savings ............ . . 30 ~; `' . . . . . • , 37 a Alimony paid b Recipiea~s SSN - .... ' • • 31 a 32 IRA deduction (see 'r,s;ructions) .............. 33 Student loan interest eduction (see instructions) ..... 33 . , , , , 34 Tuition and fees daduction. Attach Form 8917 .............. 34 35 Dc~~astc ; roduction act'vities deduction. Attach Form 8903,,,, , , , 35 , , , , , , 36 Addlires23-3laand32-35.......... ° .~ 8AA F hi ! ,, 37 c h I• fr, li. ................................................. 36 ..u„tract .Inc 36 . cm re 22. This is our ad'usted toss income - n 0. cr <° .os~° 37 .................... e, r;V3Cy ytr.. and PGcr`:';.r'.~ Reduction Act >~!o#ice, see instructio^s . 556, 929 . ,,0 . ~ i ~~- iuo5ic~ Form 1040 (2007) r=oan 1'D40 (2007) WILLIAM E. JR. AND EMMA B. DeMUTH TaX ancf 38 Amount from line 37 (adjusted gross income Credjts --- 39a Check n You ',vere born before January 2 1943 Blind '- r --- - if: , , 8 . 1 Total boxes S Standard D pouse was born before January 2, 1943, Blind. checked ~ L b If your spouse itemizes cn a separate return, or you were adual-status alien see instrs and ck here - 39a 39b ; eduction for- , 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) • People whc ........ . .. . . 41 Subtract line 40 from line 38,,,,,,,,,,,,,,,,,,,,, . . . . . . . checked any box on line 39a or ,,, 42 !f line 38 is $117,300 or less, multiply $3,400 by the total number of exemptions claimed on line 6d. ff line 38 is over $117 300 see th i 39b or w`.;, car. be claimed as a , , e nstructions ..... . ...... . . 43 Taxable income. Sabtract line 42 from line 41. If ;ine 42 is more than line 41 enter -0 . ...... . dependent, see instructions. , ............... 44 Tax (see instrs). Check if an tax is from: a y .. . 8 .................................. Form(s) 8814 b ~ Form 4972 I + All others: c Form(s) 8889 .............. 145 Alternative minimum tax (see instructions). Attach Form 6251 Single or Married ............... . 46 Add lines 44 and 45 .......... "" """' filing s~~ ..~arateiy, $x'3•'0 . . . . . ....................... 47 Cratlit for child and dependent care expenses. Attach Form 2441... , .. , , . , ... 47 ............. .... ~ 48 Credit for the elderly or the disabled. Attach Schedule R 48 Married filing .... 49 Education credits. Attach Form 8863 jcintly or Guahfying ...... , , , .. , 50 Residential energy credits. Attach Form 5695 -- -- widow(er), $10,700 ............ . . 51 Fcreign tax credit. Attach Form 1116 if required .... , , , , . , , , 50 51 548 52 Child tax credit (see instructions). Attach Form 8901 if required .. , . , . 5P . Head cf heuse~cld, ?7 850 ~ ... , 53 Retirement savings contributions credit. Attach Form 8880. , 54 Credits tram: a ~ Fcrm 8396 b ~ Form 8859 c ~ Form 8839 53 54 , 55 O;i:er Crc"tlliS: d .. ~ 3800 b ~ gg°prj C ~ Form 55 56 Add lines 47 through 55. These are your total credits ... ...... . .... . ............. Subtract line 56 from line 46. If line 56 is more than line 46 enter -0 ....... • , .............. 58 S„,t-em^lo meet tax. Attach Schedule SE c y ... . Other T . 59 Unre ............... . ........................ . ported social security and Medicare tax from: a ~ Form 413) b ~ Form 8919 ares , ...... 60 Atldiuona! tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required , ...... , 61 Aovance earned income credit payments from Form(s) W2 box 3 , ....... , . 62 Household employment taxes. Attach Schedule H ~ • ~ ~ ~ • ..... . ....... . .... . . . . 63 Add lines 57.62. This is your total tax ..... • ~ • ~ ~ • ~ ~ • ~ ~ " ~ ' ' Payments ... b4 Federal income tax withheld from Forms W2 and 1099 64 (f you have a ..... 65 2007 est?mated tax payments and amount applied from 2006 return...... , , 6 65 9 75 401. 680 quallfyir:g 6 a Earned income credit (EIC) .. . child, attach Srhedu;e EIC. ................. . ""' • • b Nontaxable combat pay election.... , - 66 b 66a ~• "~~. 67 Excess sccial security and tier 1 RRTA'ax withheld (see instructions).... ~ . , 68 Additional child tax credit. Attach Form 8812 ,, , , , , , , , , , , , , , 69 Amcunt paid with request for extension to file (see instructions)......... , 68 6g 32 i 000 70 Payments from: a ~ Form 2439 b ~ Form 4136 c ~ Form 8885 70 . 71 Refundable credit for prior year minimum tax from Form 8801 line 21 71 , ...... 72 Add vines 64, 65, 66a, and 67 through 71. These are your total payments , .... . 190-12-9754 Pa e 2 • 38 556 929. ~ . . 40 82,267. 42 2, 266. ~ 472 396. ~ 71 416. 45 15 927. ~ h 87,343. ~ 548. 57 86, 795 . 58. 59 60 61 ~' _ . ~~~ Refund 73 If !ne 72 is more than, line 63, subtract line 63 from line 72. This is the amount you overpaid, ,,,, , , , , , , , , • 73 117 081. Direct deposit? 74a Amount of line 73 you want refunded to ou. If Form 8888 is attached, check here, - ~ 74a 30 280 See instructions -- b Routing number........ - and fill rr: 74b, c T e: Checking Savin s 7°rc, and 7Yd or ' d Account number........ ^ 9 ,'<; ~ arm 8388. 75 Amcunt of lire 73 ycu want applied to our 2008 estimated tax ... , .. , AmOUnt 76 Amount you owe. Subtract line 72 from line 63, For details on how to pay, see in5ructions , , 30 286. ~~ ' ' YOU Owe 77 Estimated tax enalt """ ~ 76 P (see instructions ................... 77 ,, Do ou want to allow another e~son to discuss this return with the IRS (see instructions}? .. , . Third Par'cy y P " X Yes. Complete the following. No Designee's Designee name - Pre aver Phone Personal identHication 51gn and°r penalties f no' - numbe PI - Here Joint return See instructions ,•Ceep a copy for your records. Pajd Preparer's Use Only oelief, they are true crorrect, and complete? Your signature O Spouse's sig , If a ~ mt return ft 1- Filing as St~rvi ; ~cNe~ers signature Firm's name (or yours a salf•emplo;ed)~ acdress,and Zia code this retort, and accompanying schedules and statement;;, and to the best of my knowledge and ,pfeparer (cther than taxpayer) is based on all information of which preparer has any knowledge. Date I Your occupation ~ Daytime phone number A ~~ Date 1 P A CPA ultants Certur anicsbura, PA 17055-4376 Spouse's occupation HOMEMAKER ~}, ' Preparer's SSN or PTIN Check if self-empla ed X 187-38-2046 EIN 23-2871292 phone no. (717) 790-9001 Form 1040 (2007) 0700113172 PA-40 - 2007 Pennsylvania Income Tax Return ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label 1,7972638 DE"IUTH WILLZAI~( JR W occupation S T U D E N T Occupation 1,6Z~ BROOKLINE DRIVE HUMf"ELSTOWN PA 1,7036 22],75 1 a Gross Compensation. Do not include exempt income, such as combat zone pay and qualifying retirement benefits. See the instructions. 1 b Unreimbursed Employee Business Expenses. 7 c Ne: Compensation. Subtract Line 1 b from Line i a. 2 Interes:..nrome. Complete PA Schedule A if required. 3 Dividend and ;,apita: Lairs Distributions Income. Comp!eta PA Schedule B if required. 4 N'et ircome or Loss from the Operation of a 2usiness, Profession, or Farm. 5 Net Gain or Loss from the Sale, Exchange, or Disposition of Property. 6 Net inccme or Loss from Rents, Royalties, Patents, or Copyrights. 7 testate cr ?rust !ncome. Cemplete and submit PA Schedule J. 8 Gambling and Lottery Winnings. Complete a:.d submit PA Schedule T. 9 Total PA Taxable Income. Add eniy the positive income amounts from Lines lc, ~, 3, 4, S, o, 7, and 8. DO NO? ~.DD any losses reported on Lines 4, 5, or 6. ?D Other Deductions. Enter the appropriate code for the type of deduction. N See the instructions for additional information. 11 Adjusted PA Taxable Income. Subtract Line 10 from Line 5. PAIAO~i12L 11!;3;07 N Extension. N Amended Return. R Residency Status. PA Resident/Nonresident/Part-Year Resident from to S Single/Married, Filing Jointly/Married, Filing Separately/Final Return/Deceased Date of Death N Farmers. School District Name DERRY T O W N S H I 1a 2754 1b p 1c 2754 2 0 3 3708 4 0 5 0 6 0 7 39995 8 0 9 46457 10 0 11 46457 ;4}tr'~~E'lrC I1('''''' Page 1 of 2 FTC "'"'U1137;72 J PA-40 - 2007 Social Security Number 0700213186 179726380 Name(s) DEMUTH L 12 PA Tax Liability. Nfultiply Line 11 by 3.07 percent (0 0307) 13 . . Totai ?A Tax ~TJithheld. See the instructions. 12 13 14 26 85 14 Credit from, your 2006 PA Income Tax return. 14 15 2007 Es:i.r,:ated Installment Payments. 15 D 76 2007 Extension Payment. 0 17 Nonresident Tax V>,rithheld from your PA Schedule(s) NRK-1. (Nonresidents only) 16 ] 7 ~ 18 Total Estimated Payments and Credits. Add Lines 14, 15, 16, and 17. , ] 8 ~ , Tax Forgiveness Credit. 19a Filing Status: 01 Unmarried or Separated 02 Married 03 Deceased 19 a 00 19b Dependents, Fart B, Line 2, PA Schedule SP 20 To*.al Eiigibiiin, Income from Part C, Line 11, PA Schedule SP. 19 b 00 2 0 21 Tax Forgiveness Credit frcm Part D, Line 16 PA Schedule SP D , . 21 0 22 P,esiden Credit. Submit your PA Schedule(s) G-R with your PA Schedule(s) G-S, G-Land/cr RK-1 23 . Total Other Credits. Submit your PA Schedule OC. 2 2 2 3 D 24 TOTAL PAYM;_,4TS and CREDITS. Add Lines 13, 18, 21, 22, and 23. 2 4 0 25 TAX DUE. ;f Line 12 is more than Line 24, enter the difference here. 2 5 85 26 Penalties and interest. See the instructions. Enter code: E 2 6 1341 !f including form REV•1630, mark the box. Y 61 27 TOTAL PAY?YlL-NT. Add Lines 25 and 26 . 28 CVEP,PAYMEftT, if Line 24 is more than the total of Line 12 and Line 26 enter 2 7 2 8 1402 , the difference here. ~ The total of Lines 29 through 35 must equal Line 28. 29 Refund -- Amount of Line 28 you want as a check mailed to you. Refund 2 9 3D Credit -Amcunt of Line 28 you want as a credit to your 2008 estimated account 3 ~ ~ . 31 Amount of Line 28 you want to dcnate to the Wild Resource Conservation Fund 3 ] 0 . 32 An^~unt cf Line 23 you want to donate to tha Military Family Relief Assistance Program. , 3 2 D 33 Amcunt cf Lir.e 23 you want to donate to the Governor Robert P. Casey Memorial 3 3 ~ Organ and Tissue Donation Awareness Trust Fund. ~ 34 ,4mcur,t of Lire 28 you want to donate to the Juvenile (Type 1) Diabetes Cure 3 4 Research Fund. 0 35 Amount cf Line 28 you want to donate to the Breast and Cervical Cancer 3 5 Research Fund. 0 Signature(s). Under penz:;ies of perjury, 1 (we) declare h (w zve examined this return, including all ar,~ompanyir.g sc^sdu;es aid sta±e ents o e be f , lief, they are true, correct, and complete. 'Your S,cca:,;n / : - ~ •$ o Si ~ ' P gn re, if filin jointly Preparer's Name ane Telephone Number Date Firm EIN Preparer's SSNlPTIN (i17) 790-~ppl Donald L. DeMuth, M r 232871292 187382046 DeP4uth Management C ~~1.` ~=Y 9"0 ""^ ~' Dr Mechanicsburg PAIA04T2L2 of13,o~ PA 17055-4376 D7!~^2',3 86 J , REV-1570 EX ~ (6-86) ' SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ATE OF EMMA B DeMUTH FILE NUMBER 21-08-0067 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 DESCRIPTION OF PROPERTY % OF DECD'S NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH INTEREST EXCLUSION TAXABLE ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET (IF APPLICABLE) VALUE 1. MIGHTY OAK STRONG AMERICA INVESTMENT COMPANY IRA A/C # 614-539775 -BENEFICIARY -WILLIAM E. DeMUTH, JR. -SEE ATTACHED STATEMENT $22,286.00 100% 22,286.00 TOTAL (Also enter on line 7 more space is needed, insert additional sheets of the same size) MIGHTY OAK STRONG AMERICA lNVESTMENT CO. 940 CENTURYDRIYE MECHANICSBURG, PA 17055 (717) 790-9001 Portfolio Statement As of 12/30/2007 12/28/2007 Prices ~1vIMP- %e•°-=~i :"r~. ~ IRA ~4DITIONAI. Acct #: 614-539775 1 :.ontrsdori 'G,TSy Carlis:e, P.4 170:5 We;n'.;t i:escriptian CUS7P Current Current Symboi _ p_ u$_tir, price Value Mutuai r~.!~ils ~S• 1`~ "i iowe Price Crctiv:i: Fc Inco 779551100 PRGIX 960.225 22.310 21,422.62 CasF:::nd lor.c~~~ .^unds ~•i~`%o Fi~e:iry Cash deserves FDRXX _ 863.84 OcJ:0% .... , ..: _ ,, .. _:. 22,286.46 Accoun~ Summai-~r f;i4-?~~7,7,L; EA1PhA DEA9Ci7H - DEfv1i17H ~~osi;.ions ~ Balances Nstory i Order Status ~ IRA Regular Acct Net Worth : $16,911.47 Account Summary Account Features AS of 09/25/2008 4:51 PM ET iq~fr66h Account Profile i~.GGpLP.LDRIdi3. Personal Information Nan^e;s; on Account SSN/TIN :inLe of 8irt1: Day Phone Evening Phone :.e;;«! Address :daiiing Address (FBO) EM,MA B DEMUTH 182162740 11/14/1920 (717)740-9001 (7i7) 486-5241 1 LONuSDORF WAY CARLISLE, PA 1701$-7623 1 LGNGSDORF N1AY CARLISLE, PA 17015-7623 Marital Status humi:cr u+ Dependents p Driver's License x 0? SG3 198 State of Issuancr. pA ..^,ccup~t;on RETIRcD Affiliation 'd Interzsted Parties Y~ S.~conaa:pCont:rte 7rforma:ion Name } SSN/TIN Date of Sirth i Day Phone ~ cv~ni.^.g Phone I ~ Legal Ada ress ~ YA3i;in0 Address ~ D: fiver's License x S:;~t~ of Issuance Occupation ~_ Affiliation Financial Profile Statements & Records Page 1 of 1 IS~114 ~ .S~n!i.~ Annual Income Not Asked Estimated Net Worth Not Asketl Investable/L.iquid Assets Not Asked Federal Tax Bracket Not Asked Investment Profile Investment Objectives Risk Tolerance Na Investment Time Horizon n/a General investmen! Knowledge n/a Investment Produet Knowledge Stocks Na Bonds Na Mutual Funds Na Options. Na Variable Contracts Na Umited Partnerships Na teview Status Last Change Date 03/31/2005 Last Review Oate 03/31/2005 Reviewer ID A367811 Beneficiary Information Primary Beneficiary 1 Name of Beneficiary/Trust WILLIAM E DEMtJTIi JR Beneficiary/Trust IRS Number SSN 190129754 Percentage 100.0 Date of Birth/Trust 04/03/1921 Relationship S Legal Heirs S Contingent Beneficiary 1 Name of Beneficiary/Trust JACK DEMUTH Beneficiary/Trust IRS Number Percentage 33.34 Date of Birth/Trust 10/01/1954 Relationship N Legal Heirs S Contingent Beneficiary 2 Name of Beneficiary/Trust DONALD l DEMtlTFi Beneficiary/Trust IRS Number SSN 187382046 Percentage 33.33 Date of Birth/Trust 05/23/1951 Relationship N Leyat Neirs 5 Contingent Beneficiary Name of Beneficiary/Trust Beneficiary/Trust IRS Number Percentage Date of Birth/Trust Relatianship Legal Heirs 3 WILLIAM W DEMUTH SR SSN 164381291 33.33 03/13/1953 N S ~ I .. REV-1511 EX+(NO-O6) COMMONWEALTH OF PENNSYLVANIA SCHEDULE H INHERITANCE TAX RETURN RESIDENT DECEDENT FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS ESTATE OF EMMA B DeMUTH FILE NUMBER 21-08- 0067 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN ROTH FUNERAL HOME -CREMATION EXPENSE $1 506 00 2. JEFFREY W GIBELIUS -FUNERAL HONORARIUM , . 3. JENNIFER J McKENNA -FUNERAL HONORARIUM 250.00 4. ANDREW HOKE -FUNERAL HONORARIUM 250.00 5. DONALD LDeMUTH -REIMBURSEMENT -FUNERAL LUNCHEON 100.00 344.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's attach ex l ti 3,478.00 , p ana on) 3,500.00 Claimant WILLIAM E DeMUTH, JR Street Address 1 LONGSDORF WAY City CARLISLE State PA Zip 17015 Relationship of Claimant to Decedent SURVIVING SPOUSE 4. Probate Fees REGISTER OF WILLS CUMBERLAND COUNTY , 1,695.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. IBIS APPRAISAL SERVICES -PERSONAL PROPERTY APPRAISAL 8. DIVERSIFIED APPRAISAL SERVICES -REAL ESTATE APPRAISALS 420.00 650.00 TOTAL (Also enter on line 9 Recapitulation) I $12 193 00 more space Is needed, Insert addltlonal sheets of the same slzel REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT OF SCHEDULEI DEBTS OF DECEDENT, GAGE LIABILITIES, & LIE -08-0067 Record debts incurred by the decedent prior to death which remained unpaid as of the date of death, include unreimbursed medical expenses ITEM NUMBER -- DESCRIPTION AMOUNT 1. CARLISLE REGIONAL MEDICAL CENTER -MEDICAL EXPENSES $50.00 2. DIAKON -NURSING HOME EXPENSES 154.00 3. CONTINUING CARE RX -PRESCRIPTION EXPENSES 251.00 4. M & T BANK -SAFE DEPOSIT BOX RENTAL 16.00 5. 2007 PENNSYLVANIA ESTIMATED TAX PAYMENT PAYABLE 1,200.00 6. 2007 PENNSYLVANIA INCOME TAX LIABILITY 5,503.00 7. 2007 FEDERAL ESTIMATED TAX PAYMENT PAYABLE 2,240.00 8. 2007 FEDERAL INCOME TAX LIABILITY 43,398.00 _ TOTAL (Also enter on line 10 Recapitulation) I $52 812 00 (If more space Is needed, Insert addltlonal sheets of the same size) REV-1513 EX + (9-00)) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF EMMA B DeMUTH FILE NUMBER 21-08-0067 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT ~ ~ Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions, and I transfers under Sec. 9116 (a) (1.2)] 1. WILLIAM E DeMUTH, JR SURVIVING SPOUSE $39,786.00 1LONGSDORFWAY CARLISLE, PA 17015 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 1. EMMA B DeMUTH OTIP TRUST $922,500.00 2. EMMA B DeMUTH CREDIT SHELTER TRUST 1,861,172.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $2 783 672 (If more space Is needed, Insert addltlonal sheets of the same size) ~ w a.{.~.~.tE nEV--485 cX (1-07) .~ ~asooa~Z046 SAFE DER~';~~T • SJX ~I'~~JwC~~'•~~tY P.S De~aµment o; Rever~cs .;. L!3i ~° pry o Dn•~t'^, Certrficate fv~ der Date of Death " PL~SE USE OR1GlNAL FORM ONLY ,, r _ ~) ;~ ~ ' t' ~~~ t ~, Y ,~ . to • L- . 1 ~ ~ ~ ti ^~' County Code Year ~;..a, ~r~~, n,. File Number . . ~ s a ~ ~ ~ ,w { ,k U ~ L jar t 1 ~ Suffix ~ ~~ ti~sr~ x{.,:, ar .2`:r First Name xy ~ r }?Y "' ~~.~~„~q• ~~,.:~:.•a ~s j f 4 ~ ..:: ~' ri. j ~-`.'~ ADDRESS ,~~ .. r }i Sl z T '4 ~ ~ - ~, ``~ . ,.. uas~xat ~I~~;f ~~„,.~:1i%rr.."i.'~~2.: i~sE's' ~a7'..1X.'It}it4v.^,?SK~e iHi f' ~ ~ MI e~.~. . ... OF DECEDENT STR ' 1 ~'-'-= ~ ~ ~ i ~ ' ' " ~ y _ ti .„, U ~ NA\': A!~D ADDRESS OF PERSO;t riE Nov=• QUESTING T E OPENIN t SLR STAT : i ZIP CODE ~ ©` ' f1 ~ G OF THE SAFE DEPOSIT BOX s ~=T,An~gCss: '=` L~ -f~~1T 1 C~t~~~ 1~,~=~~-L f'0~ ` -cJ1 '_"`-~ ~ I.L,r" L~:~?`~ t~~.. ~ STATE: ~ ZIP CODE: J~ '' NAME, ACD?ESS AND ~2ELATiON:. • :? (1p ANY) TO DECEDENT, OF PERSON ~~ f ` a. i,A'J._. -° (S) PRESENT AT THE BOX OPENING , ~ `l `~C•(~~ /~ / /' ..___ _ _ ' _.. _.~/ ~} ~ RELATIONSHIP: ' CITY: STATE: ZIP CODE: > ' 1 - _____ _ _ _ RELATIONSHIP; - r ST~4EvT AC:,RESS: --._..".__.. __ I --. - _._~__._._ CITY: STATE: ZIP CODE: c. ..NAME -'_'_-_._. _ _..__._~. _ ___,-__._- RELATIONSHIP:-~- j CIN' STATE: NAME..A~D ADDRESS OF f}NANC+6` , ZIP CODE: i :iSTITUTIOh WHERE THE SAFE DEPOSIT BOX IS LOCATED 3 NAM.' ~"zt NAPdE pr a- g ~,~ ~6 Cr,~, •- "" ~,~.._._ .I,Y ST T +~ '~ SON MAKING LA T c:.'"RY 6.. ,`~ ~• ZIP CODE: ?r' j . >s CA~CG!~-•-.::.~-~•_rr.., ':~ /Ci,.t~r-r'~~+°~ i DA(~E ~•Di TIII~E OF LAST ENTRY , ~- '' ., -%-' nom,. ~ ° F NUMBER OF BOX +i~___ ~ry=~`:SS OF PERSOt•;~:::' -;AVING ACCESS TO--8~0X--~ a. NA i ~ ~`'~rr ~. ~+ ~~ /T '' ___: U:Gf-.`/.Fr .r --._ STA' CODE KAME AND ':TLr 'i= EN.PLpyEg Tp,:. ~ ~ ,~~ 1 "~'~ +~{ j~ v; ' - ' ~G THE INVENTORY 'lJF.S A Wi! ~ :1 :.. S 30X? ^ yEV: ` ~ NO UNDER b. NAME: STREETADDRESS: CITY: f` STATE: ZIP CODE: E. Na:ne and ur::.;s of perscnal rer ±;entative, if nartedfln the WiIlDate of will: -NAME: ' c. tame ar.d a~~- -•~--__. s of attorney, if a: NAPS".i:: STREET f;~ ....:".,:5: i t cITM' srarE: I ZIP CODE: I { CITM' STATE: . _ ZIP CODE: ; exec. ~ •- .~ i ~ ~ ~ 1; '; ' Lt ` -~~ ' i;'~.y'3"~'3' t t~~r-i ~.~~ ~~~ a ©~~ ~~~~EN70RY Page---~ _of-J~._ - ~ ~...a ~ : o.,. t C (? i Cash: Report Iota; only. ;2; Stocks: Lisi in deizi every corn:non or pre`erred certificate, warrant or other rights found '.in box. Stocks are to be designated b r,a.r.e o9 company, certificate number, date of cert ;irate, name in which stock is registered, and number of shares and class of stock. Y (3j rJbligariors of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., joirt!y head, payable or, death, etc. (4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) i- Ba:,k ana Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank an;; brznch, and balance. (c} Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. ;8} k!1 other contents. (9; Return cc^;p!eted Form to: CEPARTMENT OF REVENUE INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 i ;'•c1~1 i _;N Q. I .._ . ~ ; _...----.. ~ /~~ ~ 7 j-- ~_ ..~~?~ ;~ I--.._. - -- 1 i t , , I ' ~. ITEM DESCRIPTION ~1--i~~ ~"S ~ 1~~ntLdT 7-- 5°-l~ y ©~'tt~lTl-1 soN 54'N' - ~ ! l IGG3 f~~p2Sls7, ~~~ o~_ -5--- ~'.~ ~C` v t---- ~_-__ f- _.__ i .. .__ s _ ___ .. __._.. ---- j ! CI=RTfFY UNDCR PENALTY OF PERJl1RY THAT THc',.~gOVE REGOFD IS C- GRREC7AN;, CON'PLET= TO T, ~{E g_ST OF MY KUOWLEDGE AND SELtEF ce cc ~ i - - -- ~~ v 1 ~ ~j SIGNAT E J S 1^G _ ~ _.~. L - -- . v . 7i PRINT ,E AND CHECK APPRO IATE ~ TLc --- 1J /~~ // ~1 G, -I DATE ---------~_ ~. eJ"vy~ ~~.5 ~ . f CHECK APPROPRIATE 60X: `. i f' / Q 1 /~ ^ Exeato~(trix} A •-..-.._...... _ _ ~ ~1 ~ r 1 C.i ~ ^ dministrator(ttix) NO'i F; Attach udditiona, t3'1:" x i'I" shee~(si if Estate Reprosenta;ive /`~~ ^ Joint purr.,,; of safe deposit box a i 7i;a Cepa:;m;;ntis au;hc;zed'o !-;~- ^ necessary or use duplicates of this Y 4 13.S C §405 (c~(2~(C}!), ~ reeuire t: sciosure of Social Securi numbers in cc~^ page of fc-m V1V 4 h J'CU •V 'iLR't'6 .J Ce^ ~ h ~+°^rL! r one n> i ..._ t.. • . ~ e"t10n with adr . • - ~ s,enng state tax laws. The Department uses the • V " '" ~.~'" ^e es`ate. The Comrr.,wezith ma„ -- _ -•~rsonnel frcr °h ---_ _ ~ .. •^ ,aage of tax information agreements J Cornmonwealtli of Pennsylvania Department of Revenue }3ureazr of Collections and Taxpayer Services February ? 5, 2008 ~'~'illiam R. Kau3:-nan, Esq. 94G C.~n~`~zry. Dr. Ste. B itilechanicsbura,, PA, 17055-4376 ~~ear: ~ttclruev~l~ufma:i...: Pu.-suan to ~'c'.:r request"t?•_;at a representative of the Pennsylvania Department of Revenue appears t:nd irvento_ies .a safe deposit box in the name of Emma B. Derluth, deceased; authorizaton is hereby given for you to access the safe deposit ~o~= ~~'i~YOUt tl,.e p:°eserce of a representative of the Pennsylvania Department of Reverrze. You a:e Hereby auj:,~orized to access the safe deposit box on or after r e'°i ~arS' 1 ~, 200". You shor_::d present :his letter to NI&T Bank as evidence of your lh~=iTy ,.,,. ~ ` P.S. ~~ 9I93. ,~ Tbs authoriza~ion is made only to Atty. William R. Kaufman, and may not be delegated to any o.~er person.. in wanting this authorization, Attorney William R. aufmsn; agrees t,, prepare a.°..~ submit a•:z inventory of ali contents of any safe deposit L,:~x accessed and :~ submit sa:: inventor, on the form provided by the Pennsylvania i~eparfti.~ent ofRevenue, to the Pennsylvania Department ofRevenue within seven (7) ~wrys, from *.,e access date, by -:nailing to: Penns°rivania De~~artment of Revenue :::~airrisbur; District Office . =-Abby', Str~wberrySquar E:arrisburg; PA 17128-O1G1 . (71T, 783-1405. ~ . 7~6 uni><ea a><a><es tstate (antl Generation-Skipping Form Transfer) Tax Return (Rev September 2007) OMB No. 1545.0015 Department of the Treasury Internal Revenue Service Estate of a citizen or resident of the United States (see separate instructions). To be filed for decedents dying after December 31, 2006 and before January 1, 2008. D 1 a Decedent's first name and middle initial (and maiden name, if any) 1 b Decedent's last name 2 Decedent's SSN c EMMA B DeMUTH 182-16-2740 E 3 a County, state, and ZIP, or foreign country, of legal residence (domicile) ai time of death 3 b Year domicile estd 4 Date of birth 5 Date of death N CUMBERLAND COUNTY PA 17015 2007 11/20/1920 12/30/2007 P T 6 a Name of executor (see the instructions) 6 b Executor's address (numt~er and street including apartment or suite no. or rural RN WILLIAM E DeMUTH JR route; city, town, or post office; state; and ZIP code) and phone number. 1 LONGSDORF WAY T D 6C Executor's social security number (see instructions) CARLISLE, PA 17 015 'X 190-12-9754 E 7 a Name and location of court where will was probated or estate administered 7 b Case number T ORPHANS COURT, CUMBERLAND COUNTY, PA 21-08-00067 R 8 If decedent died testate, check here .... - X and attach a certified copy of the will. 9 If you extended the time to file this Form 706, check here... - 10 If Schedule R-1 is attached, check here. - 1 Total gross estate less exclusion (from Part 5 -Recapitulation, page 3, item 12) ..................... 1 3, 379 963 . 2 Tentative total allowable deductions (from Part 5 -Recapitulation, page 3, item 22) .................. 2 1, 518, 791 . 3a Tentative taxable estate (before state death tax deduction) (subtract line 2 from line 1) ................ 3a 1, 861, 172 . b State death tax deduction ......................................................................... 3b c Taxable estate (subtract line 3b from line 3a) ....................................................... 4 Adjusted t bl ift t 3c 1, 861, 172 . axa e g s ( otal taxable gifts (within the meaning of section 2503) made by the decedent after December 31, 1976, other than gifts that are Includible in decedent's gross estate (section 2001(b))) ................................................................... 4 138, 315. 5 Add lines 3c and 4 ................................................................................ 5 1, 999, 487 . P R 6 Tentative tax on the amount on line 5 from Table A in the instructions ............................... 6 780, 569. T 7 Total gift tax paid or payable with respect to gifts made by the decedent after December 31 1976 , . Include gift taxes by the decedent's spouse for such spouse's share of split gifts (section 2513) only 2 if the decedent was the donor of these gifts and they are includible in the decedent's gross estate T (see instructions) ................................................................................. 7 0 . A x 8 Gross estate tax (subtract line 7 from line 6) ........................................................ 8 780, 569. c 9 Maximum unified credit (applicable credit amount) against estate tax ... 9 7$0 800 M P , . 10 Adjustment to unified credit (applicable credit amount ) (this adjustment ma not exceed $6 000 S i ~ T r y , . ee nstructions. ) ................. 10 11 Allowable unified credit (applicable credit amount) (subtract line 10 from line 9) ...................... 11 780, 800 . I 12 Subtract line 11 from line 8 (but do not enter less than zero) ........................................ 12 0 , N 13 Credit for foreign death taxes (from Schedule(s) P). (Attach Form(s) 706-CE.) .................................................... 13 14 Credit for tax on prior transfers (from Schedule Q) ................. 14 s .... 15 Total credits (add lines 13 and 14) ................................................................. 15 Q , 16 Net estate tax (subtract line 15 from line 12) ........................................................ 17 G ti ki 16 Q , enera on-s pping transfer (GST) taxes payable (from Schedule R, Part 2, line 10) .................. 18 T l t t f 17 o a rans er taxes (add lines 16 and 17) .......................................................... 19 P i t 18 r or paymen s. Explain in an attached statement .................................................. 19 20 Balance due (or overpayment) (subtract line 19 from line 18) ....................................................................... 20 0 . Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer ther than the executor is bas all information of which preparer has any knowledge. Sig f ure e , l~Ll -T~~~~ `~ o , executor(s) D to Date Signature of preparer Preparer's Date Check if Preparer's SSN or PTIN signature / William R. Kaufman CPA JD employed - X 208-38-7696 ' other than Firm s name _D_eM_ut_h_M_a_na_ e_me_n_t_C_o_n_su_l_t_an_t_s_ _ (or yours if self-' -------- executor employed), 940 Centur Dr ----- address, and --------Y----------------- EIN - 23-2871292 ------__--- ZlPcode Mechanicsburg, PA 17055-4376 Phone I'7~'l~ ~~~_~~~, \ • a ~ / . / V JVV 1 BAA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 706 (Rev 9-2007) FDRA0201 L 09/28/07 Form 7Q6 (Rev 9-2007) Estate of: EMMA B DeMUTH 182-16-2740 Part 3 -Elections by the Executor P/ease check the 'Yes' or No' box for each question (see instructions). Yes No Note. Some of these elections may require the postin of bonds or liens 1 Do you elect alternate valuation? 1 X 2 Do you elect speclal-use valuatlon? .................. 2 X ............................................................. If 'Yes,you must complete and attach Schedule A-1 3 Do you elect to pay the taxes in installments as described in section 6166? .......................................... 3 X If 'Yes,' you must attach the additional information described in the instructions. Note. By electing section 6166, you may be required to provide security for estate tax deferred under section 6166 and ~ ! , interest in the form of a surety bond or a section 6324A special lien 4 Do you elect to postpone the part of the taxes attributable to a reversionary or remainder interest as described in sectlon 6163? ......................................... .... 4 X ........................................ Part 4 -General Information (Note: Please attach the necessary supplemental documents. You must attach the death certificate.) (see instructions) Authorization to receive confidential tax information under Regulations section 601.504(b)(2)(i); to act as the estate's representativES before the IRS; and to make written or oral presentations on behalf of the estate if return prepared by an attorney, accountant, or enrolled agent for the executor: Name of representative (print or type) Staie Address (number, street, and room or swte number, aty, state, and ZIP code) 940 Century Dr William R. Kaufman CPA JD PA Mechanicsbur PA 17055-4376 I declare that I am the attorney/ X certified public accountant! enrolled agent (you must check the applicable box) for the executor and prepared this return for the executor. I am not under suspension or disbarment from practice before the Internal Revenue Service and am qualifled to practice in the state shown above. aigna[ure CAF number Date Telephone number 2605-57213R _ (717) 790-9001 1 Death certlflcate number and Issuing authority (attach a copy of the death certificate to this return). P13888945 PA DEPT OF HEALTH VITAL RECORDS 2 Decedent's business or occupation. If retired, check here - X and state decedent's former business or occupation. TEACHER 3 Marital status of the decedent at time of death: XB Married Widow orwidower -Name, SSN, and date of death of deceased spouse - Single Legally separated Divorced -Date divorce decree became final - 4a Surviving spouse's name WILLIAM E DeMUTH, JR 5 Individuals (other than the surviving spc charitable beneficiaries shown in Sched Name of individual, trust, or estate receivin EMMA B DeMUTH QTIP TRUST EMMA B DeMUTH CREDIT SHELTER e 4b Social security number 4c Amount received (see instrs) 190-12-9754 531,286 trusts, or other estates who receive benefits from the estate (do not include fsee instructional. ~5,uuu or more TRUST All unascertainable beneficiaries and those who receive less than idenU m number Relationship to decedent Applied For TRUST Applied For TRUST 000 ..................................... I Amount (see instructions) 926,000. 1,861,172. --- ............................ 2, 787,172. ................................................................................ P/ease check the 'Yes' or No' box for each uestion. Yes No 6 Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or estate) (see the instructions)? ............. X .......................................... .................................... 7 aHave federal gift tax returns ever been filed? ............... _ ... X If 'Yes,' lease attach co ies of the returns, if available, and furnish the followin information: 7b Period(s) covered 7c Internal Revenue office(s) where filed 2001 CINCINNATI 8 auras there an insurance on the decedent's life that is not included on the return as art of the ross estate? ................ ){ b Did the decedent own an insurance on the life of another that is not included in the ross estate? .......................... }{ BAA (continued on next page) FDRA0202L o9~zs~o~ Page 2 Form 706 (Rev 9-2007) EMMA B DeMUTH 182-16-2740 Part 4 -General Information (continued) the instructions. rr u ' a h a f Yes No 9 Did the decedent at the time of death o wn any p ope t as j on t tenant w th rn ht of survbvotlshi ~} ms re of ) ooe the other joint tenants was someone other than the decedent's spouse and (b)gess th th f llP h h e , an e u alue of t e included on the return as art of the ross estate? If 'Yes,' ou must com lete and attach Schedule E....... p . P .. Y....... , X 10a Did the decedent, at the time of death, own any interest in a partnership (for example, a family limited partnership), an unincorporated business, a limited liability company; own a fractional interest in real estate; or own any stock in an inactive or closely held corporation? X b If 'Yes,' was the value of any interest owned (from above) discounted on this estate tax return? If 'Yes,' see the instructions for Schedule F for re ortin the total accumulated or effective discounts taken on S h d l A F c e u e , , or G ....................... X 11 Did the decedent make any transfer described in section 2035, 2036, 2037, or 2038 (see the instructions for Schedule G in the separate instructions)? If 'Yes 'you must complete and attach Schedule G X 12a Were there in existence at the time of the decedent's death an trusts created b the decedent durin his or her lifetime?..... X b Were there in existence at the time of the decedent's death any trusts not created by the decedent under which the decedent possessed any power beneficial interest or trusteeships X c Was the decedent receiving Income from a trust created after October 22, 1986 by a parent or grandparent?........... ...... 'Y ' X es, was there a GST taxable termination under section 2612 u on the death of the decedent? ......................... X d If there was a GST taxable termination (under section 2612), attach a statement to explain. Provide a copy of the trust or will creating the trust, and give the name address and phone number of the current trustee(s) e Did the decedent at any time during his or her lifetime transfer or sell an interest in a partnership, limited liability company, or closely held corporation to a trust described in question 12a or 12b? ....................................................... If 'Y ' i X es, prov de the EIN number to this transferred/sold item - ...... 13 Dld the decedent ever possess, exercise, or release any general power of appointment? If 'Yes,' you must complete and attach Schedule H .................. X 14 Did the decedent have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account, securities account, or other financial account? .............................................................. X 15 Was the decedent, immediately before death, receiving an annuity described in the 'General' paragraph of the instructions for Schedule I or a private annuity? If 'Yes 'you must complete and attach Sch d l I e u e ............................ X 16 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of apre-deceased spouse under section 2056(b)(7) and which is not re orted on this return? If 'Yes ' tt h l , a ac an ex anation ............................ X rar[ 5 - KeCaPltUlatlOn Item number Gross estate Alternate value Value at date of death 1 Schedule A -Real Estate ................................................... 1 0 . 2 3 Schedule B -Stocks and Bonds ............................................. S h l d 2 2, 795, 568 . c e u e C -Mortgages, Notes, and Cash ................................... 3 0 . 4 Schedule D -Insurance on the Decedent's Life (attach Form(s) 712)........... 4 0 . 5 6 Schedule E -Jointly Owned Property (attach Form(s) 712 for life insurance).... S h 5 491, 500 . c edule F -Other Miscellaneous Property (attach Form(s) 712 far life insurance) .............. ' 6 70 609 . 7 Schedule G -Transfers During Decedent s Life (attach Form(s) 712 for life insurance) ........... 7 0 8 Schedule H -Powers of Appointment ........................................ 8 0 9 10 11 Schedule I -Annuities .................................. ................... Total ross estate (add items 1 throu h 9) ...................... .............. Schedule U -Qualified Conservation Easement Exclusion ..................... 9 10 11 22, 286. 3, 379, 963. 0 12 Item number Total gross estate less exclusion (subtract item 11 from item 10). Enter here and on line 1 of Part 2 -Tax Com utation ................................... 12 Deductions 3, 379, 963 . Amount 13 14 Schedule J -Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims..... S h d l K 13 7, 715 . 15 c e u e -Debts of the Decedent ................................................................. S h d l K M 14 53, 790 . 16 c e u e - ortgages and Liens .................................................................. Total f it 13 h 15 0_ 17 o ems t rough 15 ......................................................................... All bl 16 61 505 . 18 owa e amount of deductions from item 16 (see the instructions for item 17 of the Recapitulation) ..... Sch d l L N 17 61, 505 . 19 e u e - et Losses During Administration ....................................................... Sch d l L E 18 Q , 20 e u e - xpenses Incurred in Administering Property Not Subject to Claims ....................... Sch d l M B 19 0 , 21 e u e - equests, etc, to Surviving Spouse ..................................................... Sch d l O Ch 20 1, 457, 286. 22 Ree ~ e u e - aritable, Public, and Similar Gifts and Be nests......... ............ .................. Tentative total allowable deductions (add items 11 throw h 21). Enter here and on line 2 of the Tax Com utation ........ ........ ~..e z 21 22 0 . 1, 518, 7 91 . '~' - FDRA0203L 09/28/07 . Form 706 ~e~ede~rs ssN Estate of: EMMA B DeMUTH 182-16-2740 SCHEDULE B -Stocks and Bonds (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) Item Description including face amount of bonds or number of shares number and par value for identification. Give CUSIP number. If trust, partnership, or closely held entity, give EIN. Unit value Alternate valuation date Alternate value Value at date of death CUSIP number or EIN, where applicable. 1 MIGHTY OAK STRONG AMERICA A/C #614-539783 -OWNED INDIVIDUALLY BY EMMA B DeMUTH -SEE ATTACHED STATEMENT FOR POSITIONS, CUSIPS, AND DATE OF DEATH VALUES. 2,795,568. Total fr om continuation schedules (or add itional sheets) atta ched to this sch edule....... TOTAL . (Also enter on Part 5 - Reca itu lation, a e 3 at it em 2 , .......... ............ 2.795. 56R _ fir more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (fhe instructions to Schedule B are in the separate instructions.) BAA FDRA0501L oer2aio~ Schedule B -Page 12 Form 7d6 Decedent's SSN Estate of: EMMA B DeMUTH 182-1 ti-2~nn SCHEDULE E -Jointly Owned Property (If you elect section 2032A valuation, you must complete Schedule E and Schedule A-1 .) PART 1. Qualified Joint Interests -Interests Held by the Decedent and His or Her Spouse as thn nn~v i.,~n+ re.,~.,+~ ice.-a:.... ~~~~.~..~.. Item Description. For securities, give CUSIP number. If trust Alternate number , partnership, or closely held entity, give EIN, valuation date Alternate value Value at date of death CUSIP number or EIN, where a plicable. 1 PRINCIPAL RESIDENCE, 1884 HOLLY PIKE, CARLISLE, PA - VALUATION IS PER ATTACHED APPRAISAL PREPARED BY DIVERSIFIED APPRAISAL SERVICES. 641,000. 2 42.56 ACRES, OFF PINE ROAD, CARLISLE, PA -VALUATION IS PER ATTACHED APPRAISAL PREPARED BY DIVERSIFIED APPRAISAL SERVICES . 342 000 , . Tota l from continuation schedules (or additional sheets attached to this s chedule .... . 1aTotals ................................... .............................. 1a ...... 983, 000. 1 b Amounts included in ross estate (one-half of line 1a) .......................... b 491, 500 . PART 2. All Other Joint Interests 2a State the name and address of each surviving co-tenant. If there are more than three surviving c:o-tenants, list the additional co-tenants on an attached sheet. Name Address (number and street, city, state, and ZIP code) B C Item number Enter letter for co- Descri tion includin alternate valuation date if any). P , (~ 9 For securities, give CUSIP number If trust partnershi or Percentage includible Includible lt Includible value tenant . , p, closely held entity, give EIN. a ernate value at date of death CUSIP number or EIN, where applicable. Total from c ontinuation schedules or additional sheets attac hed to this schedule ........ . 2 b Total other ointinterests ......................................................... 2b 0 3 Total includible joint interests (add lines 1 b and 2b) Also enter on Part 5 - R it l ti . ' eca u a on, a e 3, at item 5 ........... .. 3 ........................ 491. 500 - v~ ~~~~~~ ~Na~r ~~ neeueu, aaacn me conunuanon scneowe trom the end of this package or additional sheets of the same size.) (See the instructions.) B'~ FDRA0801L 09/28/07 Schedule E -Page 17 • Form 7d6 Decedents SSN Estate of: EMMA B DeMUTH 18?-1 ti-27nn SCHEDULE F - Other Miscellaneous Property Not Reportable Under Any Other Schedule (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) (If you elect section 2032A valuation, you must complete Schedule F and Schedule A-1 .) 1 Did the decedent at the time of death own any works of art or items with collectible value in excess of $3,000 or any Yes No collections whose artistic or collectible value combined at date of death exceeded $10,000? ................................. X If 'Yes,' submit full details on this schedule and attach appraisals. 2 Has the decedent's estate, spouse, or any other person, received (or will receive) any bonus or award as a result of the decedent's employment or death? ....................................................................................... X If 'Yes,' submit full details on this schedule. 3 Did the decedent at the time of death have, or have access to, a safe deposit box? ......................................... X If 'Yes,' state location, and if held in joint names of decedent and another, state name and relationship of joint depositor. M & T BANK, 1 W. HIGH ST.,CARLISLE, PA 17013; OWNED SOLELY BY DECEDENT If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted. SEE COPY OF INVENTORY - THE THREE BIRTH CERTIFICATES AND THE CERTIFICATE OF DEPOSIT WHICH MATURED ON MAY 4, 2006 ARE OF NO VALUE ON THE DATE OF DEATH Item Description. For securities, give CUSIP number. If trust, Alternate number partnership, or closely held entity, give EIN. valuation date Alternate value Value at date of death CUSIP number or EIN, where aaolicable. 1 PERSONAL PROPERTY - SEE LIST AND VALUATION OF ITEMS IN ATTACHED APPRAISAL PREPARED BY IBIS APPRAISAL SERVICES. 2 AUTOMOBILE - 1985 TOYOTA CAMRY, FAIR CONDITION, NOT INSPECTED 3 CHECKING ACCOUNT - M & T BANK, ACCOUNT NUMBER 469394 - PER ATTACHED STATEMENT 4 HMA - REFUND OF OVERPAYMENT FOR MEDICAL EXPENSES 5 MASLAND ASSOCIATES - REFUND OF OVERPAYMENT FOR MEDICAL EXPENSES 6 (PREPAID 2007 PENNSYLVANIA INCOME TAXES 7 (PREPAID 2007 FEDERAL INCOME TAXES 8 CLOTHING AND HOUSEHOLD ITEMS Total from continuation schedules (or additional sheets) attached to this schedule....... TOTAL. (Also enter on Part 5 Recapitulation page 3 at item 6 } (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (See the instructions.) BAA FDRA0901L 09/28/07 16, 575. 200. 2, 903 . 285. 312. 6, 211. 43,398. 725. 70, 609. Schedule F - Page 19 Form 7f76 Decedent's SSN Estate of: EMMA B DeMUTH 182-16-2740 SCHEDULE G -Transfers During Decedent's Life (If you elect section 2032A valuation, you must comple~fe Schedule G and Schedule A-1.) Item Description. For securities, give CUSIP number. If trust, Alternate Alternate value Value at date of death number partnership, or closely held entity, give EIN. valuation date A Gift tax paid or payable by the decedent or the estate for all gifts made by the decedent or his or her spouse within 3 years before the decedent's death (section 2035(b)) .......................... X X X X X B Transfers includible under section 2035(a), 2036, 2037, or 2038: 1 SEE ATTACHED STATEMENT 1 AND DeMUTH GRANDCHILDREN'S TRUST DOCUMENT 0 Total from continuation schedules (or additional sheets attached to this schedule .... . TOTAL. (Also enter on Part 5 - Reca itulation, a e 3, at item 7.) ................... ~ SCHEDULE H -Powers of A pointment (Include '5 and 5 lapsing' powers (section 2041(b~(p)) held by the decedent.) (If you elect section 2032A valuation, you must complete Schedule H and Schedule A-1.) ~~~ ,,,..... ,r~~~ ~~ iiccucu, a«a~~~ ~„C cununuauon scneauie rrom the entl of this package or additional sheets of the same size.) (fhe instructions to Schedules G and H are in the separate instructions.) BAA FDRA1001L oeizsio~ Schedules Gand H -Page 21 • Form 7~6 Decedent's SsN Estate of: EMMA B DeMUTH 182-16-2740 SCHEDULE I -Annuities Note. General) , no exclusion is allowed for the estates of decedents d in after December 31, 1984 isee the instructions . A Are you excluding from the decedent's gross estate the value of a lump-sum distribution described in section 2039(f)(2) (as in Yes No effect before its repeal by the Deficit Reduction Act of 1984)2 ................................ ............................ X If 'Yes,' you must attach the information required by the instructions. Item Description Alternate Includible Includible value number Show the entire value of the annuity before any exclusions. valuation date alternate value at date of death 1 MIGHTY OAK STONG AMERICA INVESTMENT COMPANY A/C # 614-539775 - INDIVIDUAL IRA ACCOUNT -BENEFICIARY: WILLIAM E DeMUTH, JR -SEE ATTACHED STATEMENT FOR DATE OF DEATH VALUE. 22,286 otal from continuation schedules (or additional sheets) attached to this schedule . . TOTAL. (Also enter on Part 5 -Recapitulation pa e 3 at item 9) I I 22, 286 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule I are in the separate instructions.) Ree FDRA1101L oeizaio~ Schedule I -Page 22 ' Form 7d6 (Rev 9-2007) Decederd's SSN Estate of: EMMA B DeMUTH 182 16 2740 SCHEDULE J -Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Note. Do not list on this schedule expenses of administering property not subject to claims. For those expenses, see the instructions for Schedule L. If executors' commissions, attorney fees, etc, are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in computing the taxable income of the estate for federal income tax purposes. They are allowable as an income tax deduction on Form 1041 if a waiver is filed to waive the deduction on Form 706 (see the Form 1041 instructions). Item Descri tion number p Expense amount Total amount A Funeral expenses: 1 HOFFMAN ROTH FUNERAL HOME -CREMATION EXPENSE 1,506. 2 JEFFREY W GIBELIUS -FUNERAL HONORARIUM 250. 3 JENNIFER J McKENNA - FUNERAL HONORARIUM 250. Total funeral expenses ......................................... 2, 4 5 0 . B Administration expenses: 1 Executors' commissions -amount estimated /agreed upon !paid. (Strike out the words that do not apply.) ......................................................................................... 2 Attorney fees -amount estimated la~fi~i /X (Strike out the words that do not apply.)..... 2, 500 . 3 Accountant fees -amount estimated /agreed upon /paid. (Strike out the words that do not apply.). 4 Miscellaneous expenses: Expense amount 1 IBIS APPRAISAL SERVICES 420. 2 DIVERSIFIED APPRAISAL SERVICES 650. 3 REGISTER OF WILLS, CUMBERLAND COUNTY, PA - PROBATE FEES 1,695. Total miscellaneous expenses from continuation schedules (or additional sheets) attached to this schedule ....................... . ....................... Total miscellaneous expenses .......... 2, 765 . TOTAL. (Also enter on Part 5 -Recapitulation page 3 at item 13) -I 7, 715 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (See the instructions.) BAA FDRA1201L o9asro~ Schedule J -Page 23 • Form 706 Decedent's SSN Estate of:EMMA B DeMUTH 182-16-2740 Continuation of SCHEDULE J Funeral Expenses Incurred in Administering Property Subject to Claims ' Form 706 Decedent's SSN Estate of: EMMA B DeMUTH 182-16-2740 SCHEDULE K- Debts of the Decedent, and Mortgages and Liens Item number Debts of the Decedent -Creditor and nature of claim, and allowable death taxes Amount unpaid to date Amount in contest Amount claimed as a deduction 1 2007 PENNSYLVANIA ESTIMATED TAX PAYMENT PAYABLE 0. 0. 1,200. 2 2007 PENNSYLVANIA INCOME TAX LIABILITY 0. 0. 5,503. 3 2007 FEDERAL ESTIMATED TAX PAYMENT PAYABLE 0. 0. 2,240. 4 2007 FEDERAL INCOME TAX LIABILITY 0. 0. 43,398. 5 WILLIAM R KAUFMAN -ATTORNEY FEES FOR SERVICES PROVIDED PRIOR TO DEATH 0. 0. 978. 6 CARLISLE REGIONAL MEDICAL CENTER - MEDICAL EXPENSE 0. 0. 50. 7 DIAKON -NURSING HOME EXPENSE 0. 0. 154. 8 CONTINUING CARE RX -PRESCRIPTION EXPENSE 0. 0. 251 . Tota l from continuation schedules (or additional sheets) attache d to this schedule ............... 16 . TOT AL. (Also enter on Part 5 - Reca itulation, a e 3, at item 14 ........................................... 53, 790. Item number Mort a es g g and Liens -Description Amount Total from continuation schedules (or a to this schedule ............................ . TOTAL. (Also enter on Part 5 -Recapitulation pa e 3 at item 15) I 0 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (fhe instructions to Schedule K are in the separate instructions.) BAA FDRA7301L o9i2sro~ Schedule K -Page 25 ' Form 7d6 Decedent's SSN Estate of:EMMA B DeMUTH 182-16-2740 Continuation of SCHEDULE K -Debts of the Decedent, and Mortgages and Liens ' Form 7~`6 Decedent's SSN Estate of: EMMA B DeMUTH 182-16-2740 SCHEDULE M -Bequests, etc, to Surviving Spouse Election To Deduct Qualified Terminable Interest Propperty Under Section 2056(b)(7). If a trust (or other property) meets the requirements of qualified terminable interest property under section 2056(b)(7), and a The trust or other property is listed on Schedule M and b The value of the trust (or other property) is entered in whole or in part as a deduction on Schedule M, then unless the executor specifically identifies the trust (all or a fractional portion or percentage) or other property to be excluded from the election, the executor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under section 2056(b)(7). If less than the entire value of the trust (or other property) that the executor has included in the gross estate is entered as a deduction on Schedule M, the executor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on Schedule M. The denominator is equal to the total value of the trust (or other property). Election To Deduct Qualified Domestic Trust Property Under Section 2056A. If a trust meets the requirements of a qualified domestic trust under section 2056A(a) and this return is filed no later than 1 year after the time prescribed by law (including extensions) for filing the return, and a The entire value of a trust or trust property is listed on Schedule M and b The entire value of the trust or trust property is entered as a deduction on Schedule M, then unless the executor specifically identifies the trust to be excluded from the election, the executor shall be deemed to have made an election to have the entire trust treated as qualified domestic trust property. Yes No 1 Did any property pass to the surviving spouse as a result of a qualified disclaimer? ... 1 X ................................ If 'Yes ' attach a copy of the written disclaim i d b , er requ re y section 2518(b). 2a In what country was the surviving spouse born? US b What is the surviving spouse's date of birth? 4 / 0 3 / 1921 c Is the surviving spouse a U.S. citizen? ............................................................................. 2c X d If the surviving spouse is a naturalized citizen, when did the surviving spouse acquire citizenship?...... . e If the surviving spouse is not a U.S. citizen, of what country is the surviving spouse a citizen?... . 3 Election Out of QTIP Treatment of Annuities - Do you elect under section 2056(b)(7)(C)(ii) not 1o treat as qualified terminable interest property any joint and survivor annuities that are included in the gross estate and would otherwise be treated as ualified terminable interest ro ert under section 2056(b) 7 (C ? (see instructions) .................... 3 X Item Description of property interests passing to surviving spouse. number For securities, give CUSIP number. If trust, partnership, or closely held entity, give EIN. Amount A QTIP property: 1 Specific Cash Bequest 926,000. B All other property: 1 PRINCIPAL RESIDENCE, 1884 HOLLY PIKE, CARLISLE, PA -VALUATION IS PER ATTACHED APPRAISAL PREPARED BY DIVERSIFIED APPRAISAL SERVICES . (Sch E, Part 1, Item 1) 320,500. 2 42.56 ACRES, OFF PINE ROAD, CARLISLE, PA -VALUATION IS PER ATTACHED APPRAISAL PREPARED BY DIVERSIFIED APPRAISAL SERVICES . (Sch E, Part 1, Item 2) 171,000. Total from continuation schedules (or additional sheets) attached to this schedule .............. 39, 786. 4 Total amount of property interests listed on Schedule M ................................................ 4 1 457, 286. 5a Federal estate taxes payable out of property interests listed on Schedule M...... 5a ~ b Other death taxes payable out of property interests listed on Schedule M ........ 5b ~ „ c Federal and state GST taxes payable out of property interests listed on Schedule M ................ 5c d Add items 5a, 5b, and 5c ............................................................................. 5d 6 Net amount of property interests listed on Schedule M (subtract 5d from 4). Also enter on Part 5 -- Reca itulation, a e 3, at item 20 ..................................................................... ..: 6 1, 457, 286. ~~~ ~~~~~~ ~Na~~ ~~ ~~r~,ru, auac;ri uie continuation scneauie from the end of this package or additional sheets of the same size.) (See the instructions.) BAA FDRA1502L 09/28/07 Schedule M -Page 27 R Form 7d6 Decedent's SSN Estate of:EMMA B DeMUTH 182-16-2740 Continuation of SCHEDULE M -Bequests, etc., to Surviving Spouse Item Descri tion of ro ert interests assin to survivin souse no. P P P Y P 9 9 P Amount B All other property: 3 PERSONAL PROPERTY - SEE LIST AND VALUATION OF ITEMS IN ATTACHED APPRAISAL PREPARED BY IBIS APPRAISAL SERVICES. (Sch F, Item 1) 16,575. 4 AUTOMOBILE - 1985 TOYOTA CAMRY, FAIR CONDITION, NOT INSPECTED (Sch F, Item 2) 200. 5 CLOTHING AND HOUSEHOLD ITEMS (Sch F, Item 8) 725 6 MIGHTY OAK STONG AMERICA INVESTMENT COMPANY A/C # 614-539775 - INDIVIDUAL IRA ACCOUNT - BENEFICIARY: WILLIAM E DeMUTH, JR - SEE ATTACHED STATEMENT FOR DATE OF DEATH VALUE. (Sch I, Item 1) 22,286 FDRL0501L 10/09/07 Total. (Carryforward to main schedule) ,, , , , , , , , ,,,, 39, 786 . 2007 Federal Supplemental Information Page 1 EMMA B DeMUTH 182-16-2740 STATEMENT 1 PART 4, QUESTION 12a / SCHEDULE G - TRANSFERS DURING DECEDENT'S LIFE DURING DECEDENT'S LIFETIME, SHE TRANSFERRED PROPERTY OWNED JOINTLY WITH HER HUSBAND, WILLIAM E. DeMUTH, JR., THE SURVIVING SPOUSE, TO THE DeMUTH GRANDCHILDREN'S TRUST, DATED JUNE 30, 1998 (THE "TRUST"), A COPY OF WHICH IS ATTACHED HERETO. THE FOLLOWING TABLE SHOWS THE TRANSFERS TO THE TRUST BY ITS GRANTORS, THE DECEDENT AND HER SURVIVING SPOUSE, AND THE PERCENTAGE SHARE AND NET TRANSFERS ATTRIBUTABLE TO THE DECEDENT: FAIR NET MARKET PERCENTAGE TRANSFERS DATE OF VALUE ON OF (JIFT APPLICABLE TRANSFER PROPERTY TRANSFERRED DATE OF TRANSFER APPLICABLE TO DECEDENT TO DECEDENT 7/27/98 2,000 SHS. ABBOTT LABORATORIES $ 87,125 50% $ 43 563 4/27/99 3,000 SHS. ABBOTT LABORATORIES 154,313 50% , 77 156 11/23/99 6/21/01 1,213.674 CASH SHS. MIDAS SPEC. EQ. 26,397 50% , 13,199 3/21/01 1,625 SHS. M&T BANK 10,000 130,374 50% 50% 5,000 65,187 TABLE OF CONTENTS Table of Contents 2 Appraisal Certificate 3 Appraisal Summary 4 Photograph & CD-ROM Instructions 5 Personal Property Listing 6 Appraisal Summary (Copy) 10 References 11 Privacy Notice I2 Statement of Qualifications 13 Assumptions and Limiting Conditions 14 2 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate tax appraisal of the personal property of Emma B. DeMuth, deceased, 1884 Holly Pike Carlisle, PA 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. December 30, 2007 & reported on May 14, 2008. The date of inspection was Apri126, 2008. The information and values contained in this report aze based upon my experience as an appraiser, comparable sales and other reliable sources. The personal property was found to be in GOOD to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. pis A}~y~raisa~ S~vices ~/ irectOr APPRAISAL SUMMARY It is in my opinion, that as of d.o.d December 30, 2007, the Fair Mazket Value of the personal property of Emma B. DeMuth, deceased, 1884 Holly Pike Carlisle, PA 17013: (Sixteen Thousand Five Hundred Seventy Five Dollars and Zero Cents) Ap~a;sat The report must be read in its entirety The Appraisal Summary ONLY is not the appraisal report Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM 1. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The program that is included with a digital camera is another way to view vour pictures. • Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). ~ NOTE • Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. • The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive). 5. Double-click on the photograph you wish to view. Personal Property Listing 1 Secy. Late eighteenth, early nineteenth century Chippendale cheery and walnut $3,800.00 secretary bookcase with pine secondary woods. Hidden compartments and later installed drawer push-locks. Two doors over the desk over two drawers over three graduated drawers. Tombstone motif. 82'/s" tall, 38 3/." wide, 20 '/~" deep. Corresporuling Digital Photograph Files: r0330490- r0330492 jpg 2 ~ T le. Drop-leaf cherry table with one drawer. One leaf and gated turned legs. 28" tall, 55" wide, 25" deep with 17'/." leaf. Corresponding Digital Photograph Files: $600.00 r0330493 & r0330494jpg 3 Clock. Vintage late eighteenth, early nineteenth century tall case clock with tin $5,000.00 painted face. Unsigned face. Broken arch neck bonnet with finial. 95" tall, 18 %" wide, 10 '/2" deep. - r ~~~, , ~: Corresponding Digital Photograph Files: rD330495- r0330498 jpg ~: .~.. 4 Chest. Vintage walnut mid-nineteenth century $300.00 chest with graduated drawers gloves boxes and mirror. Chest: 38" tall, 39" wide, 17'/Z" deep. Mirror: 44" tall, 39" wide. Glove Boxes: 4'/i" tall, 11 '/z" wide, 9'/Z" deep. Corresponding Digital Photograph File: x0330499- x0330501 jpg 5 Chest. Nineteenth century walnut chest with $450.00 harp and mirror. Two drawers with federal style pulls, quarter sewn columns and rounded feet. 62" tall, 39" wide, 21 '/4" deep. Corresponding Digital Photograph Files: x0330502 & r0330503jpg 6 Chest. Hepplewhite-style mahogany chest $800.00 - with four graduated drawers with inlaid keyholes, bat pulls, quarter sewn columns and block feet. 48 '/Z" tall, 40 3/," wide, 22 '/s" deep. Corresponding Digital Photograph Files: x0330504- x0330506 jpg Q 7 Table. Victorian mid-nineteenth century white $150.00 square marble top table. 30" tall, 22'/." wide, 16 '/z" deep. Corresponding Digitat Photograph File: r0330S07. jpg I 8 Table. Victorian mid-nineteenth century white $300.00 __ marble top table. 26" tall, 26" wide, 18" deep. Corresponding Digital Photograph File: r0330S08jpg 9 T~lg. Victorian mid-nineteernh century white $375.00 marble turtle top table. 28" tall, 35 '/z" wide, 25" deep. Corresponding Digital Photograph File: r0330509jpg 10 Desk. Empire early-to-mid-nineteenth century $600.00 bird's eye maple and cherry desk. 46 x/4" tall, 42 '/." wide, 22 '/z" deep. Corresponding Digital Photograph File: r0330510jpg 11 Wardrobe. Vintage nineteenth century $3,500.40 wardrobe with two carved doors and two drawers. Probably Lancaster Coumy, Pennsylvania. 83" tall, 49" wide, 22" deep. Corresponding Digital Photograph Files: r0330511-r0330516jpg 12 __ . __., . Chest. Victorian mid-nineteemh cernury chest $200.00 with marble top and fruit pulls. 36'h" tall, 42" wide, 18 '/z" deep. Corresponding Digital Photograph File: r0330517jpg 13 Blanket Chest. Vintage nineteenth century $200.00 pine blanket chest with modern installed cedar lining. Does have candlebox. 22" tall, 50" wide, 23" deep. _ Corresponding Digital Photograph Files: r0330518- r0330520 jpg 14 Box. Miniature nineteenth century walnut $150.00 document box. 8 '/z" tall, 15" wide, 8" deep. Corresponding Digital Photograph File: r0330521jpg 15 Pai in¢. Framed watercolor painting., $150.00 Sub}ect: Maine shoreline. Artist: Esther Groome (?-1929). 15 '/z" x 13 '/z". Corresponding Dtgitat Photograph File: r0330522; jpg Total $16,575.00 APPRAISAL SUMMARY (COPYa It is in my opinion, that as of d.o.d December 30, 2007, the Fair Market Value of the personal property of Emma B. DeMuth, deceased, 1884 Holly Pike Carlisle, PA 17013: (Sixteen Thousand Five Hundred Seventy Five Dollars and Zero Cents) ($16,575.00) pis An~raisa~ l~ss~ L. ~iyector The report must be read in its entirety. The Appraisal Summary ONLY is_ not the appraisal report io Appraisal References Alderfer's Auction. 501 Fairground Rd. Hatfield, PA 19440. 215-393-3003. http://www.alderferfinearts.com/ Art Fact. http://www.artfact.com ., Art Price. http://www.artprice.com Brickers. Chuck E. Auction. 93 Texaco Rd. Mechanicsburg, PA 17050. 717-776-5785. Conestoga Auction Comnany, Inc. 768 Graystone Rd. Manheim, PA 17545. 717-898- 7284. http://www.conestogaauction.com/auctions/ eBav. http://www.ebay.com Gottshall, Jr., Roy Auctions. 113 Forge Rd. Boiling Springs, PA 17047. 717-258-6222. Hershey, Dan Auctioneering Service. 3 Brown Rd. Shippensburg, PA 17257. 717-532- 4647. F. Loney. C.A.P.P., L.P.I. 2007. Personal Communication Ocker, Carl E. Auction. 4401 Philadelphia Ave. Chambersburg, PA 1.7201. 717-264- 6578. http:/lwww.kennysauction.com/ Pook &Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040. http://www.pookandpook.com York Town Auction, Inc. 1625 Haviland Rd. York, PA 17404. 11 r PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect: what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. Byway of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained by strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you aze a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic, and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. 12 .~ Statement of Qualifications Alyssa L. Loney, C.A.P.P. Professional Designations and Certifications C.A.P.P. -Certified Appraiser of Personal Property designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. Archaeological Resources Protection Act -Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments ~ State Historical and Underwater Archaeologist for the State of Louisiana. ~ Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. ~ Director of the West Virginia University Historical Costume Museum„ ~ Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. ~ Research and Preservation Specialist for the Maryland Historical Trust. ~ Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. M.A. Medieval Archaeology, 1995, University of York, York, England. C.A.P.P. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. A.R.P.A. Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. S.B.D.C. First Step Entrepreneurial Series, 2001, Kutztown University of Pennsylvania, Small Business Development Center. Presently Director and Founder of Ibis Appraisal Services. Member of Institute of Appraisal of Personal Property, American Society of Appraisers, Appraisers Association of America, International Society of Appraisers, and Professional Coin Grading Service. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal and cultural property. 13 r ~ r r i r .~ ~ Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows,: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; 1. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my knowledge and belief, all statements and information included in this appraisal are true and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct, but they are not guaranteed. pis Appraisal t~ssla L. ~~n~Ji C.A. irector I~~" 14 REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2008- 00067 P ~ No . 2 / - 08- 0067 Estate Of : EMMA B DEMUTH _ (First, Middle, Lastl Late Of : SOUTH MIDDLETON TO ~'/NSHIP CUMBERLAND COUIL`TY Deceased Social Security No: 182-?6-27'40 WHEREAS, on the 18th day of January 2 008 an ins t:rumen t dated January 14th 2007 was admitted to probate as the lay>t will of EMMA B DEMUTH (First, Middle, LasU Zate of SOUTH M/DDLETON TOWNSHIP, CUMBERLAND County, who died on the 30th day of December 2007 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH ReG~ister of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsyl vania, hereby certify that I have this day granted Letters TESTAME:IVTARY to: WILLIAM E DEMUTH JR who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my office a t 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 18th day of January 2008. **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAN]!:{{.; ~4TT OF EMMA B. DeMUTH ~' - :~ j - --- I, EMMA B. DeMUTH, a resident of Carlisle, (:umberland. County, ~ - - Pennsylvania, being of sound and disposing mind and memory; t;o make, publish arid;declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes Becoming due by reason of my death ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of my residuary estate as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even taiough paid with respect to proceeds of insurance or other property not passing under this'J~ill. ITEM II: I hereby exercise all powers of appoir~t:rent which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of appointment shall be included in my estate and be governed by tl:e provisions of this Will. ITEM III: I give and bequeath all of my tangible personal property to my husband, WILLIAM E. DeMUTH, JR. if he shall survive me; a.nd if lie shall not survive me, I give and bequeath the same to such of my issue as shall survive, per stirpes. If any question shall arise as to the scope or meaning of the foregoing bequest, or whether any item of property is included therein, or as to the division of such property into Page 1 of 14 properly to this trust and with respect to administration of the trust shall not be exercised or exercisable except in a manner consistent with this intent. I direct the Trustee to hold this sum for the following uses: (a) Distribution of Income. Trustee shall pay to or apply for the benefit of my husband, at least annually, the net income of the trust estate. (b) Distribution of Principal. Trustee shall pay to my husband so much of the principal as he may from time to time request in writing, .not exceeding in any calendaz yeaz the greater of five thousand dollars ($5,000.00) or five percent I;5%) of the value of the principal at the end of such calendaz year on a noncumulative basis. (c) Discretionary Principal Invasions. Trustee shall pay to or apply for the benefit of my husband so much of the principal, from time to time, as Trustee deems advisable in its absolute discretion, which shall not be subject to judicial review, for his health, maintenance, education, and support. (d) ~ Upon the death of my husband, the balance of the trust shall be held and distributed as follows: 1 • The Trustee shall. divide the trust assets into as many equal shares as shall be equal to the number of my children who aze then living, and the number of my children who are deceased, leaving issue then surviving. Assets allocated to my sons, DONALD L. DeMUTH, and WILLIAM W. DeMUTH, SR., if each survives me, shall be distributed outright. Assets allocated to my son, JACK DeMUTH, if he survives me, or allocable to his issue, if he predeceases me, shall be distributed to the Trustee under a certain instrument of revocable trust of even date herewith (referred to as the "Jack Pz.~e 3 c4f ~ 4 DeMuth Trust"), as such trust now exists or is amended from time. to time. This allocation shall be added to the trust fund already established as an integral part of that fund, to be held, administered, and distributed by the Trustee in accordance with all the terms and provisions of the Jack DeMuth Trust. The receipt of the trustee under the Trust Agreement shall be a full acquittance and discharge to my Executor for the property so distributed. On distribution to the Trustee, the administration of my estate shall cease with respect to the assets passing to the Trustee, and the Trustee shall not be subject to the control of the court in which my will is probated. If for any reason the Jack DeMuth Trust described in this Item III is not in existence at the time of my death,. or if for any reason a court of competent jurisdiction shall declare this testamentary transfer to the trustee of that trust to be invalid, then I direct that this allocation be held, managed, invested, and reinvested in exactly the same manner described in the Jack DeMuth Trust, giving, if the court shall allow, effect to all then existing amendments of the trust, and managed by the same trustee or the successor or successors named and defined in the Jack DeMuth Trust. Thus, for these purposes I incorporate by reference that same Jack DeMuth Trust into this, my Will. If the court shall not allow that Jack DeMuth Trust to be incorporated into this will with its amendments, it shall be incorporated in its original form without regazd to any amendments. '2. In the event a shaze is created for the issue of any deceased child of mine other than JACK DeMUTH, or in the event any child of mine other than JACK DeMUTH dies "oefore receiving all of the assets of his or her respective shaze leaving issue then surviving, the Trustee shall distribute the share of such deceased child of ?aye ~. +~r ` ~. mine, per stirpes, to-the Trustees of the DeMuth Grandchildren's Trust, established by the trust agreement executed June 30, 1998, to be administered and disposed of as part of said Trust. ITEM 1V: If my husband survives me, and my children and all of their children, predecease me, I give to my husband absolutely, my residuary estate, including, without in' any way limiting the generality of the foregoing, all property acquired by me or to which I may become entitled after the execution of this X11, all property over which I now have or may hereafter acquire any power of appointment, and all property herein attempted to be disposed of, the disposition by -reason of lapse or other cause shall fail to take effect. ITEM V: If my husband and any of my children, or any of their children, survive me, I give my residuary estate to the Trustee, in trust, for the following uses: (a) Distribution of Income. Trustee shall pay to or apply for the benefit of my husband, at least annually, the riet income of the trust estate, from time to time, as Trustee deems advisable in its absolute discretion, which shall not be subject to judicial review, for his health, maintenance, education, and support. (b } Distribution of Principal. Trustee shall pay to my husband so much of the principal as he may from time to time request in writing, not exceeding in any calendaz yeaz the greater of five thousand dollars ($5,000.00) or five percent (5%) of the value of the principal at the end of such calendar year on a noncumulative basis. (c) Discretionary Principal Invasions. Trustee shall pay to or apply for the benefit of my husband so much of the principal, from time to time, as Trustee deems advisable in its absolute discretion, which shall not be subject to judicial review, for his health, maintenance, education, and support. ~*~ 5 c= '. a~ (d) Upon the death of my husband, the balance of the trust shall be held and distributed as follows: The Trustee shall divide the trust assets into as many equal shazes as shall be equal to the number of my children who are then living, and the number of my children v~rho aze deceased, leaving issue then surviving. Assets allocated to my sons, DOhtALD L. DeMUTH, and WILLIAM W. DeMUTH, SR., if each survives me, shall be distributed outright. Assets allocated to my son, JACK DeMUTH, if he survives me, or allocable to his issue, if he predeceases me, shall be distributed to the Trustee under a certain instrument of revocable trust of even date herewith (referred to as the "Jack DeMuth Trust"), as -such trust now exists or is amended from time to time. This allocation shall be added to the trust fund already established as an integral part of that fund, to be held, administered, and distributed by the Tn:stee in accordance with all the terms and provisions of the Jack DeMuth Trust. The receipt of the trustee under the Trust Agreement shall be a full acquittance and discharge to my Executor for the property so distributed. On distribution to the Trustee, the administration of my estate shall cease with respect to the assets passing to the Trustee, and the Trustee shall not be subject to the control of the court in which my will is probated. If for any reason the Jack DeMuth Trust described in this Item III is not in existence at the time of my death, or if for any reason a court of competent jurisdiction shall declare this testamentary transfer to the trustee of that trust to be invalid, then I direct that this allocation be held, managed, invested, and reinvested in exactly the same manner described in the Jack DeMuth Trust, giving, if the court shall ~,.,.~ 6 ti~"~` allow effect to all then existing amendments of the trust, and managed by the same trustee or the successor or successors named and defined in the Jack DeMuth Trust. Thus, for these purposes I incorporate by reference that same -Jack DeMuth Trust into this, my X11. If the court shall not allow that Jack DeMuth Trust to be incorporated into this will with its amendments, it shall be incorporated in its original form without regazd to any amendments. 2. In the event a share is created for the issue of any deceased child of mine other than JACK DeMUTH, or in the event any child of mine other than JACK DeML'TH dies before receiving all of the assets of his or her respective share leaving issue t=1en surviving, the Trustee shall distribute the share of such deceased child of mine, per stirpes, to the Trustees of the DeMuth Grandchildren's Trust, established by the trust agreement executed June 30, 1998, to be administered and disposed of as part of said :gust. ?TEM VI: If any of my children, or any of their children, survive me, and my husband predeceases me, I bequeath my residuary estate as follows: 1 • The Executor shall divide the residuary estate into as many equal shares as shall be equal to the number of my children who aze then living, and the number of my children who aze deceased, leaving issue then surviving. Assets allocated to my ci-~ildren who are then living shall be distributed outright. 2. In the event a shaze is created for the issue of any deceased child of mine, or in the event any child of mine dies before receiving all of the assets of his or her respective share leaving issue then surviving, the Trustee shall distribute the share of such dee-eased child of mine, per stirpes, to the Trustees of the DeMuth Crrandchildren's f~'w-~'g 7 ~~ ._'!. Trust, established by the trust agreement executed June 30, 1998, to be administered and disposed of as part of said Trust. ITEM VII. Ifmy husband, and my children predecease me, and leave no surviving issue or if any of them survives me and then all die without any of them becoming entitled to receive a distribution, of my residuary estate or the corpus of the trust created under this Will, as the case may be, I give absolutely, my residuary estate, or, if any of the above- named persons survives me, the corpus of the trust, as the case may be, in the following manner: TWO-THIRDS to the Nature Conservancy, now or formerly of Arlington; Virginia. ONE-THIRD to the Second Presbyterian Church, of Cazlisle, Pennsylvania, and ITEM VIII: No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regazd to any attempted anticipation (except as may be specifically provided herein}, pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regazd to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM IX: If my Husband and I die in a common disaster or from illness or disease under circumstances where it is not possible to determine with certainty which of us survived the other, it shall be conclusively presumed my Husband predeceased me. No person, ~ane3 of ? to whom any gift or interest shall have been given by the terms of this will shall be deemed to have survived me who shall have died at the same time as I, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine which of us survived the other. ITEM X: In the settlement of my estate, and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: (a } To retain any investments I' may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do. (b) 1 o vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so-called "legal investments." (c) To make any division or distribution required under the terms of this will in kind or in money, or partly in kind and partly in money, and to that end to allot to any part or share such stock, securities, or other property, real or personal, as to them seems proper; provided, however, that the Trustees shall not be required to make physical division of the funds except when necessary for distribution of principal, but may, in their discretion, keep the trusts m one or more consolidated funds; nor shall the Trustees be required to make any provision on account of the diminution or increase in value of any securities or investments at any time constituting a part of my estate or of the trusts, or for depreciation in respect of any tangible property, or for the purpose of amortizing or making good any amounts paid in premiums on the purchase of securities er of any other property. { d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee. may deem advantageous. to my estate or trust, any or all real or personal estate or interest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my death by my Executor or Trustee, and to consummate said sale or sales by sui~icient deeds -or other instruments to the purchaser or purchasers, conveying a fee simple title, free snd clear of alI trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which maybe necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Willa (e) To mortgage real estate and to make leases of real estate for any term. (f) To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes or other taxes. (g) To pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a-part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage .and operate any unincorporated business, including any joint ventures and partnerships, with all the rights and powers of any owner thereof. x: - ~ 1(~ ~::' ' ~' (i) In the discretion of my Executor or Trustee to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. ITEM ~XI: In the settlement of my estate, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction. ITEM XII: I hereby appoint My Husband, WILLIAM E. DeN1UTH, JR., as Executor of my estate and Trustee of any trust created under this will. If for any reason he should fail or cease to act, I appoint my sons, DONALD L. DeMUTH, WILLIAM W. DeMUTH, SR., and- SACK DeMIJTH, as Co-Executors and Co-Trustees. In the event that one of the Co-Executors or Co-Trustees should fail or cease to act, the remaining Co-Executors and Co-Trustees shall serve as such. In the event that all Co-Executors and Co-Trustees should fail to act, I appoint M&T BANK, or its corporate successor, as Executor and Trustee. All references in this Will to my "Executor" and to my "Trustee" shall also refer to my successor Executor and Trustee. ITEM XIII: All individual Trustees, and any successor corporate trustee maybe removed at any time, with or without cause, by a majority vote of the beneficiaries then entitled to receive income and principal distributions under this agreement or, in the event that any of such beneficiaries are incapacitated or are minors, by a majority of such beneficiaries and the page 11 of i~ respective guardians or personal representatives of such beneficiaries. Written notice of such vote of removal shall be delivered to the individual. Trustees. Such removal shall become effective upon the appointment of and acceptance by the successor Trustee, which shall be a corporate trustee authorized by state or federal law to act as a fiduciary in the Commonwealth of Pennsylvania. The successor Trustee shall be appointed by a majority of the beneficiaries then entitled to receive income or principal distributions under this agreement or, in the event that-any of such beneficiaries are incapacitated or aze minors, a majority of such beneficiaries and the respective guardians or personal representatives of such beneficiaries. If such beneficiaries and their respective guardians or personal representatives fail or aze unable to make such appointment, the Trustee may petition the court having jurisdiction over this trust to make the appointment. Delivery to the successor Trustee and proper accounting for all property received and disbursed by the Trustee shall discharge the Trustee from all responsibility and liability with respect to and in connection with this trust. ITEM XIV: Any Guardian, Executor or Trustee shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be en`utled to compensation for services in accordance with the standazd schedule of fees in effect when the services are rendered. ITEM XV: No successor Trustee shall. be obligated or required to inquire into the acts, omissions, or accounts of any prior Trustee or to bring any action against any prior 'Tnstee to compel redress of any breach of trust or for any other reason. In no event shall a successor Trustee be liable for any act or omission of any prior Trustee. A successor Trustee may accept the account rendered and the property received from a prior Trustee as a full and complete discharge of the prior Trustee without incurring any liability for doing so. A successor •~, . , _ .~ trustee shall have alI of the powers and discretions conferred in the governing instrument upon the original Trustee. 1N WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding twelve (1'2) pages, this ~ day of r^^ n 2007. / \ 1 r '~ ~ ~! ~,YV/ SEAL) E B. De ~ We, the undersigned, hereby certify that the foregoing.Will was signed, sealed, published and declared by the.above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. ~U(SEAL) Residing at: _~~~S~~P2~~/f-~ ~iQL- t Sl~~i~ I ?D 1,~ (SEAL) Residing at: p ~~ ~~ , ~,.e .~ , . ?3c_.s. ., COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, ~l~t M A ~ , ~ / " ~ to ~'.4-{, '~ a~~ ~- ~w~'c (~° and the Testatrix and the Witnesses, respectively, whose names are signed to the ttac a or foregoing instrument, being first duly sworn, do hereby declare to the.undersigned authority that the Testatrix signed and executed the instrument as her Last Will, that she signed it willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the Witnesses in the presence and hearing of the Testatrix signed the Will as a Witness and that to the best of their knowledge, the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. -," . ~, \ ~~ Testatrix <--- Witness Witness Sworn to, acknowledge and subscribed before me by ~1VI/y1.9 ~, ~F~yT~i(the Testatrix, and sworn to and subscribed before me by `~~R,aoo ~,,I~f~lcL~.. and ~~ ~- '~r `~b4,ir ...1X~ the Witnesses, this ~y day o ~,ur~ ~7A.D., 2007. Notary Pu lic COMMONWEALTH OF PENNSYLVANIA Notarial Seal Patricia A. Bender, Notary Public East Pennsboro Twa., Cumberland Covat~ My Commission xpires Sept. 19, 2007 F~ ~e ? r. _.. ' ~• ~S 6~ 41 r•- i~ c!1 ~ o r- s n i11 N c- `L ii ~ Q ~1 ~ w a I~ ~ ~ a ~~'~ (~ m ~:, ~~ ~ <.; ,,~ ~ , ifs, ~ ~ ~> ?a.ir.n(~ ~' ~ ~ ~N 1c do .r rri r~caN ~t r Lf1 ~ N "'_ ,Q a- ~ ~ -"' ~ " ~-': C ~ ~ - ~ ~ r` ~ n~CG-~ ,~ O~ ~ O o O ~ v ~ .-~ ~ 3 ~ ° ~ N v c ~C ~ -+ ~~~~ o .~ ~ ~ U ~