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HomeMy WebLinkAbout12-11-0815056051047 REV-1500 ~ (06-05) ____ ._ _. PADepartnentotRevenue County Code Year Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 8 _ _ „ _ _, _ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death ' 2 3 6 5 6 3 0 5 0' 0" 3 0 4 2 0 0 8 Decedent's Last Narne N 0 Y E S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name N O Y E S Suffix Suffix Date of Birth 1 0 1 5 1 9 2 9 Decedent's First Narne M A R G A R E T Spouse's First Name P A U L Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Retum 2. Supplemental Retum 3. Remainder Retum (date of death prior to 12-13-82) MI H MI R 4. limited Estate 4a. Future Interest Compromise (date of 5. Fed. Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate 7. Decedent Maintained a Liung Trust ~_ 8. Total No. of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Recei~.ed 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch O) CORRESPONDENT- THIS SECTION MUSTBE COMPLETED.ALL CORRESPONDENCEANDCONFIDENTIAL TAXINFORMAiION SHOULD REDIRECTED T0: "" Names Daytime Telephone Number J 0 H'N A T E R R I L L I I 6 1 0 9 4 0 4 1 7 2 Frrn Name (If Applicable) - ~-'~ 4 ~y H E C K S C H E R T E I L L 0 N E T A L ~~` Frst line of address ~ ~ ~- 1 0 0 F O U R F A L! L S, S T,E 3 0 ~? -~~ _ - Second Ilse of address j " ~ ._t) i 1 City or Post Office State ZIP Codo ~ ~ .~ `~ it W C 0 N S H 0 H O C K E N P A 1 9 4 2 8- Correspondent's a-mail address: JATerrill@ HTTS . com Under penalties of perjury, 1 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. Dedaradon of preparer other than the personal representative rs based on all information of which preparer has any knowledge. SIGNATU OF PER~R SIBLE FOR FILING RETURN p7/7F // U~ ADDR ~ -: ( f U_ __ 10 Pine Circle, Newvil e, PA 17241 SIGNATURE OF I~E~'AR~R OTHE PRESENTATIVE DATE ADDRESS ,f/,, ~~ ~j HTT~S, l~q Four Fa ]-a,'~3uit'e 300, West Conshohocken, PA 19428 J _ _ _.. .. ... _ _ _... E PLEASE USE ORIGINAL FORM ONLY Side 1 15056051047: 15056051047 J Fde Number 0 4 1 0 15056D51047 REV-150QEX Decedent's Social Security Number Decedent's Name: Margaret H. Noyes 2 3 6 5 6 3 ^ 5 ^ _ __ _ RECAPITULATION __ 1. Real estate (Schedule A) ........................................ ... 1. p 0 2. Stocks and Bonds (Schedule B) •~.~...•.• ........................ ... 2. S 0 8 7 5 0 5 8 3. Closely Held Corporation, Partriership orSole-Proprietorship (Schedule C) , . , 3. 0 0 4. Mortgages & Notes Receivable (Schedule D) • • . ~ ~ . • • ................ ... 4. 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .. ... 5. 5 1 7 5 8 6 6. Jointly Owned Property (Schedule F) Separate Billing Requested .. , .. 6. 0 0 7. Inter-Uvos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested .. ... 7. 3 3 9 3 ^ . 0 4 8. Total Gross Assets (total Lines 1-7) • • ~ • • .. ~ ....................... ... 8, 5 4 7 8 5 ' 6 4 8 9. Funeral Expenses & Administrative Costs (Schedule H) . • .. ~ ........... ... 9. 1 8 8 3 4 3 ^ 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........... ... 10. ]~ 0 7 . 7 5 11. Total Deductions (tota{ Lines 9 & 10) ~ • ~ . • ~ ..... • ................. ... 11. 1 8 9 4 2 . 0 5 12. Net Value of Estate (Line 8 minus Line 11) ......................... ... 12. S 2 8 9 1 4 4 ' 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) • ~ . • ~ .............. ... 13. 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) • ~ • . • • . • • .......... ... 14. ', 5 2 8 ' 9 1 4 ' , 4 3 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 .O o 1 5 4 2 0 6. 3 ^ 15. , 0 ^ 16. Amount of Line 14 taxable 3 7 4 7 0 8 1 3 at lineal rate X.045 16' 1 6 8 6 1, 8 7 17. Amount of Line 14 taxable 17. at sibling rate X .12 .' 0 0 . 0 0 18. Amount of Line 14 taxable 0 ^ 18. at collateral rate X .15 . 0 0 19. Tax Due ..................................................... ...19. 1 6 8 6 1. 8 7 20. FILL IN THE OVAL IF YOU ARE REQUESTING AREFUND OF AN OVERPAYMENT Side 2 15D56051047 15056051047 J REV-1500-EX Page 3 Decedent's Complete Address: Fle Number 21 08 0410 DECEDENT'S NAME Margaret H. Noyes STREET ADDRESS 10 Pine Circle CITY Nevrville STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 16 , 861.87 2. Credits/Payments A. Spousal Poverty Credit . 00 B. Prior Payments . 00 C. Discount .00 Total Credits (A+ B + C) (2) . 00 3. InteresUPenalty if applicable D. I nterest . 00 E. Penalty .00 Total InteresVPenalty (D+ E) (3) . 00 4. If line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII In oval on Page 2, Llne 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 16, 861.87 A. Enter tha interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 16 , 861.87 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 : ......................................... ^ Q c. retain a reversionary interest; or ................................................................................................................ ^ 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? ............................................................................................ ^ 3. Did decedent own an "intrust for' or payable upon death bank account or security at his or her death? ............. ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .............................................................................................................. ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUEST{ONS IS YES, YOU M UST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates ofdeath on or after July 1, 1994 and before January 1, 1995, the fax 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 ofdeath on or after January 1, 1995, the lax 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 slahlte does not exempt a transfer tp a surviving spouse from fax, and the sthtutory requirements for disclosure of assets and filing a tax return are still applicable even I e suNlving spouse is the only beneficiary. For dates ofdeath on or after July 1, 2000: The lax rate imposed on the net value of transfers from a deceased child iuueniy-one years ofage or younger at death to or for the use ofa nahtral parent, an adoptive parent, or a stepparentof the child is zero (0) [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers m or for the use of the decedents 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)J. The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is twelve (12) percent [72 P.S.~9116(a)(1.3)]. A sibling is defined under Section 9102, as an individual who has at leastone parent in common with the decedent, whether y blood or adoption. REV-1503 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH 1. 1,600 Shs. Blackrock Muni 2018 24,983.36 @ $15.61460 CUSIP #: 092480106 2. 1,293.021 Shs. Eaton Vance Tax-Managed 16,421.37 @ $12.70 CUSIP #: 277923306 3. 9,551 Shs. Municipal Investment Trust 415 Intermediate Series 7,449.78 @ $.78 cusip# 626256695 4. 500 Shs. NFJ Div Int Premium Strategy Fund 11 035.00 @ $22.07 CUSIP #: 65337H109 5. 1,000 Shs. Pimco Muni Income II 13,880.00 @ $13.88 CUSIP #: 72200W106 6. 5,089.191 Shs. The Putnam Fund for Growth and Income 71,309.64 @ $14.01 7. $5,000 Conestoga Valley School District PA, 3.6~, due 1/15/2003, 4,728.55 cusip# 207098GP3 Interest accrued to 03/04/2008 25.00 8. $10,000 Fort Le Boeuf School District PA, 4.125, due 3/1/2020 Cusip 9,384.90 # 347685HM4 Interest accrued to 03/04/2008 4.58 9. $10,000 Lower Marion PA School District, 5~, due 5/15/2015 Cusip # 10,633.70 548246BCo Interest accrued to 03/04/2008 152.78 10. 39 Shs. Alcatel Lucent SPD ADR 219.77 @ $5.635 CUSIP #: 013904305 11. 700 Shs. Bank Of America Corporation 26,904.50 @ $38.435 CUSIP #: 060505104 TOTAL (Also enter on line 2, Recapitulation) I$ Continued (If more space is needed, insert additional sheets of the same size) 0 PA15031 NTF 33300 Copyright 2000 Greatlan d/Nalco LP- Forms Software Only REV-1 sos Ex + (1-s~) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH 1. 12. 200 Shs. Bristol-Myers Squibb Co. 4,424.00 @ $22.12 CUSIP #: 110122108 13. 500 Shs. Conocophillips @ $81.535 CUSIP #: 208250104 14. 350 Shs. Consolidated Edison Inc. @ $41.085 CUSIP #: 209115104 Dividend payable 03/15/08 Record date 02/13/08 Ex-date 02/11/08 15. 62 Shs. Daimler AG @ $82.0966 CUSIP #: D1668R123 16. 100 Shs. Fedex Corp. @ $89.08 CUSIP #: 31428X106 17. 10 Shs. Google Inc. @ $444.57 CUSIP #: 38259P508 18. 50 Shs. Hanesbrands Inc. @ $28.23 CUSIP #: 410345102 19. 400 Shs. Hershey Company @ $36.95 CUSIP #: 427866108 Dividend payable 03/14/08 Record date 02/25/08 Ex-date 02/21/08 SCHEDULE 6 STOCKS & BONDS 40,767.50 14,379.75 204.75 5,089.99 8,908.00 4,445.70 1,411.50 14,780.00 119.00 TOTAL (Also enter on line 2, Recapitulation) ~$ (If more space is needed, insert additional sheets of the same size) 0 PA15031 NTF 33300 Cop yrig ht 2000 Graafian d/N alto LP- Forms Software Only REV-1503 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA SCHEDULE B INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 All property jointly-owned with right o} survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH 1. 20. 200 Shs. Johnson and Johnson 12,481.00 @ $62.405 CUSIP #: 478160104 Dividend payable 03/11/08 83.00 Record date 02/26/08 Ex-date 02/22/08 21. 400 Shs. JP Morgan Chase 6 Co. 15,560.00 @ $38.90 CUSIP #: 46625H100 22. 300 Shs. Kellogg Co. 15,102.00 @ $50.34 CUSIP #: 487836108 Dividend payable 03/18/08 93.00 Record date 03/04/08 Ex-date 02/29/08 23. 200 Shs. Kroger Co. 4,991.00 @ $24.955 CUSIP #: 501044101 24. 800 Shs. Lowes Companies, Inc. 19,232.00 @ $24.04 CUSIP #: 548661107 25. 400 Shs. McDonalds Corp. 21,250.00 @ $53.125 CUSIP #: 580135101 Dividend payable 03/17/08 150.00 Record date 03/03/08 Ex-date 02/28/08 26. 200 Shs. Medco Health Solutions 8,486.00 @ $42.43 CUSIP #: 584050102 27. 400 Shs. Merck ~ Co., Inc. 17,456.00 @ $43.64 CUSIP #: 589331107 TOTAL (Also enter on line 2, Recapitulation) ~$ Continued (If more space is needed, insert additional sheets of the same size) 0 PA15031 NTF 33300 Cop yrig hi 2000 Greatlan d/N alto LP- Forms Software Only REV-153 Ex+ (1-97) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH I. 28. 300 Shs. Motorola, Inc. 2,917.50 @ $9.725 CUSIP #: 620076109 29. 1,200 Shs. Oracle Corp. 22,308.00 @ $18.59 CUSIP #: 68389X105 30. 30 Shs. Pep Boys Manny, Moe 6 Jack, The @ $11.255 CUSIP #: 713278109 31. 100 Shs. Pepsico, Inc. @ $69.84 CUSIP #: 713448108 32. 150 Shs. Pfizer Inc. @ $22.165 CUSIP #: 717081103 33. 100 Shs. PNC Financial Corp. @ $59.69 CUSIP #: 693475105 34. 300 Shs. Rohm and Haas @ $53.775 CUSIP #: 775371107 35. 400 Shs. Sara Lee Corp. @ $12.855 CUSIP #: 803111103 Dividend payable 04/07/08 Record date 03/03/08 Ex-date 02/28/08 36. 91.2449 Shs. United Parcel Service Ina. @ $70.61 CUSIP #: 911312106 TOTAL (Also enter on tine 2, Recapit (If more space is needed, insert adddional sheets of the same size) 0 PA15031 NTF 33300 Cop yrig ht 2000 Greatlan d/N alto LP- Forms Software Only 337.65 6,984.00 3,324.75 5,969.00 16,132.50 5,142.00 42.00 6,442.81 $ Continued REV-153 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA SCHEDULE B INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 All property jointly-owned with right o} survivorship must be disclosed on Schedule F. 0 PA15031 NTF 33300 Copyright 2000 Greatland/Nalco LP-Forms Software Only (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 ~ PA15081 NTF 33305 Copyright 2000 Greatland/Nalco LP-Forms Software Only (If more space is needed, insert additional sheets of the same size) REV-1s1o Ex+ (1-s~) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 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 NO. DESCRIPTION OF PROPERTY INCLUDE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECD & DATE OF TRANSFER. ATTACH COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. 1,642.092 Shs. Franklin U.G. 10,673.60 100.00 .00 10,673.60 Government Securities Fund - Class A, represented by Individual Retirement Account number 110-10160340435 Beneficiary: Paul Noyes, Spouse Dividend payable 03/05/08 44.17 100.00 .00 44.17 Record date 02/29/08 Ex-date 03/03/08 rrill Lynch - Individual Retirement Account Number 871-90J21, assets in the account include the below item numbers 2 through 5. Beneficiary: Mr. Paul Noyes, spouse. 2. 449.625 Shs. American Funds Inco 8,025.81 100.00 .00 8,025.81 cusip# 453320202 3. 222.868 Shs. American Capital 9,017.24 100.00 .00 9,017.24 orld Growth 6 Income Class C, cusip# 140543307 4. 375 Shs. Blackrock Global Equity 5,956.88 100.00 .00 5,956.88 Income Trust, cusip# 09255D104 5. rrill Lynch Bank USA RASP - Cas 212.34 100.00 .00 212.34 on hand TOTAL (Also enter on line 7, Recapitulation) ~$ (If more space is needed, insert additional sheets of the same size) 33,930.04 0 PA15101 NTF 33307 Copyright 2000 Greatlan d/Nalco LP- Forms Software Only REV-1511EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRAT{VE COSTS ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION AMOUNT A. FUNERAL EXPENSES: '~• Schedule attached 5,034.30 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fens 3. Family Exemption: (If decedent's address is not the same as claimants, attach explanation) Claimant .00 10,000.00 Street Address City State Zip Relationship of Claimant to Decedent 3 500.00 4. Probate Fees '300.00 5. Accountant's Fees .00 6. Tax Return Preparer's Fees . 00 7. TOTAL (Also enter on line 9, Recapitulation) ~$ 18 , 834 .30 (If more space is needed, insert additional sheets of the same size) 0 PA15111 NTF 33308 Copyright 2000 Greatland/Nalco LP- Forms Software Only HA- FUNERAL Estate of Margaret H. Noyes File Number 21-08-0410 1., Reimbursement to Paul Noyes for Travel to West Virginia funeral 184.30 services and arrangements. 2. Elmwood Cemmetery Association - Grave opening 300.00 3. Egger Funeral Home, Ina. - Fune ral services rendered 2,100.00 4. First Presbyterian Church - Fee to cover minister, organist, church 1,750.00 rental and memorial reception 5. Hammaker Memorials - Headstone 450.00 6. Paul Noyes - Reimbursement for memorial luncheon and minister and 250.00 burial services HA- FUNERAL EXPENSES S ADMINISTRATIVE COSTS TOTAIJ 5,034.30 REV-1612 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Margaret H. Noyes 21-0$-0410 0 PA15121 NTF 33309 Copyright 2000 Greatland/Nalco LP-Forms Software Only (If more space is needed, insert additional sheets of the same size) REV-1513 Ex+(9-o0) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 91 ~ 6 (a) (1.2)] 1, Caroline R. Noyes Daughter Future interest in Trust. 2.~ Martha Lipscomb 3. Paul R. Noyes 10 Pine Circle Newville, PA 17241 1 1 Individual Retirement Accounts (5ch. G) - $33,930.04 Daughter Spouse ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, O NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS future interest in Trust. Present interest in Trust and IRA beneficiary. SHEET TOTAL OF PART I I -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET ~$ . 00 (If more space is needed, insert additional sheets of the same size) 0 PA15131 NTF 33293 Copyright 2000 Greatland/Nalco LP-Forms Software Only REV-1sa7 Ex+ (s-oo) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE (Check Box 4a on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER Margaret H. Noyes 21-08-0410 This schedule Is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. ~] Will n Trust n Other I. Beneficiaries NAME OF AGE TO BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY 1•Paul No es Husband 10/03/1928 80 2.Caroline R. Noyes Daughter 05/17/1964 44 3,Martha Lipscomb Daughter 05/20/1968 40 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. Unlimited right of withdrawal Limited right of withdrawal III. F~cplanation of Compromise Offer: See attached Rider to schedule M. IV. Summary of Compromise Offer: 1. Amount of Future Interest .............................................................. $ 494 , 984 .39 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) ......... $ 3. Value of Line 1 passing to spouse at appropriate tax rate Check One ~ 6%, ~ 3%, ®0°!° .................... $ 120,276.26 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 Taxable at lineal rate Check One ~ 6%, ®4.5% ......................... $ 374,708.13 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) ......... $ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ......... $ 7. Total value of Future Interest (sum of Lines 2 thru B must equal Line 1) .......................... . $ 494 , 984 .39 (If more space is needed, insert additional sheets of the same size) 0 PA16471 NTF 33294 Copyright 2000 Greatland/Nalco LP-Forms Software Only ESTATE OF MARGARET H NOYES SOCIAL SECURITY NUMBER: 236-56-3050 DATE OF DEATH: MARCH 4, 2008 WILL NUMBER: 2108-0410 RIDER TO SCHEDULE M -FUTURE INTEREST COMPROMISE Part III -Explanation of Compromise Offer: Current and Future Remainder Interest: Under Item SECOND of the Will, the decedent created a Residuary Trust for her husband, Paul Noyes and her descendants. The net income of the Residuary Trust is to be paid to Paul Noyes. Paul Noyes, the named trustee, has the discretion to distribute principal to or for the benefit of himself andlor the decedent's descendants for education, support and maintenance in health and reasonable comfort. Finally, Paul Noyes, as trustee, does not intend to make distributions to his two daughters as they have sufficient assets and are economically independent. Compromise: As stated above, the decedent was survived by her husband and two daughters. The Residuary Trust is primarily for the use of the decedent's husband and the remainder will pass upon his death to descendants of the decedent. For the reasons set forth above the executor offers to compromise the inheritance tax due on the life interest in the residuary Trust at zero percent (0%) and the remainder of the Residuary Trust at four and one-half percent (4 '/z%). QQ233702 ESTATE OF MARGARET R NOYES, DECEASED SOCIAL SECURITY N0.236-56-3050 DATE OF DEATH: MARCH 4, 2008 EXHIBITS TO PENNSYLVANIA INHERITANCE TAX RETURN 1. Copy of Decedent's Last Will and Testament dated 8/1911998; 2. Copy of Decedent's death certificate; 3. Schedule B, Items 1 through 39• Copy of Estate Tax Securities Valuation; 4. Schedule G, Items I-5. Copy of Estate Tax Securities Valuation; 5. Life Estate Remainder Calculation. I, MARGARET H. NOYES, of Newville, Cumberland County, Pennsylvania, make this my will, hereby revoking all prior wills and codicils. FIRST: My executor shall distribute my automobiles and articles of personal and household use, equipment and ornament and all insurance thereon in accordance with a memorandum left by me for that purpose (dated the same date as or prior to this will) and I authorize my executor to probate such a memorandum as part of my will. I give any items with respect to which I have not made reference in any such memorandum to my husband, Paul R. Noyes, if he survives me. If he does not survive me, I give the same to my daughters who survive me in such substantially equal shares as they shall agree or, if they cannot agree, as my executor shall determine. SECOND: I give all the rest of my estate to my trustee to hold andJor distribute the same and any assets which the trustee receives from other sources as follows: A. If my husband, Paul K. Noyes, survives me the trustee shall distribute to him, outright, such fractional share (if any} of the principal as is determined in accordance with the formula set forth in paragraph A. of the next Item of my wi1L B. The trustee shall hold and/or distribute the remaining fractional share of such principal, or the entire principal if my husband does not survive me, as follows: (1} The trustee shall pay the net income to my husband for life. (2} The trustee shall have the sole and absolute discretion to distribute principal to any one or more of my husband and my issue for the beneficiary's education and support and maintenance in health and reasonable comfort. (3) My husband shall have the noncumulative power once each calendar year upon his written request to withdraw an amount from principal not exceeding the greater of Five Thousand Dollars or Five percent of the principal based on its value at the time of the withdrawal. This power shall lapse each year upon the first to occur of (i) the exercise of the power in any amount, (ii) the end of the calendar year if my husband does not exercise such power, or (iii) in the year of my husband's death, upon his death if he did not previously exercise such power. (4) Upon the death of my husband or upon my death if my husband does not survive me, the trustee shall divide the remaining principal into as many equal shares as there are daughters of mine then living and daughters then deceased represented by then living issue. They shall transfer one share per stirpes to the then living issue of each of my deceased daughters and one share to each living daughter. (5} If at any time there is no living person entitled to the income or principal in accordance with the foregoing provisions, the trustee shall transfer the remaining principal as follows: (a) Fifty percent (50%) thereof to Old Pine Community Center, 4th and Lombard Streets, Philadelphia, Pennsylvania. (b) Twenty-five percent (25%) thereof to Third, Scots and Mariners Presbyterian Church (commonly referred to as "Old Pine Street Church), 4th and Pine Streets, Philadelphia, Pennsylvania- (c) Twenty-five percent (25%) thereof to Centenary College, Shreveport, Louisiana. THIRD: The following shall apply to the marital share under paragraph A. of the immediately preceding Item of my will: A. The principal of the marital share shall consist of that fractional part (if any) of the principal passing under said Item, undiminished by death taxes, which, if my executor were to elect to qualify the share in full for the marital deduction and if my -2- husband were to disclaim no part of the share, would be exactly sufficient but no greater than necessary to reduce the federal estate tax imposed by reason of my death to the lowest possible amount. Although the calculation of the share is intended to result in the full utilization by my estate of the unified estate and gift tax credit and any other credits allowable in my estate under the provisions of the Internal Revenue Code in effect at my death, I specifically direct that if state death taxes payable by my estate would be increased by utilizing the state death tax credit the marital share shall be increased to the extent necessary to eliminate such increase in state death taxes. B. Nothing in my will shall limit the discretion of my executor to make the elections now or hereafter permitted by the Internal Revenue Code with respect to the date for valuing the assets of my estate and the deduction of administration and medical expenses as income tax or estate tax deductions. C. Only assets or the proceeds of sale of assets which qualify for the federal estate tax marital deduction shall be allocated to the share_ FOURTH: I expressly refrain from exercising any power of appointment I have under any will or trust. FIFTH: Income of any trust hereunder accrued but not on hand at the death of an income beneficiary shall not be distributed to the estate of the beneficiary but shall be distributed to the succeeding income or principal beneficiary or beneficiaries. SIX"I'H: Any principal or income to which a beneficiary under the age of twenty-five (25) years becomes entitled absolutely under the foregoing provisions may nevertheless be retained by the trustee in trust for the beneficiary until the beneficiary attains the age of twenty-five (25} years and income may be accumulated and invested in accordance with the investment powers given my fiduciaries. The trustee may apply such part or all or none of the income and principal as the trustee may determine for the education, support and welfare of -3- the beneficiary, by the payment of bills therefor, or by direct payment to the beneficiary, or by payment to any person selected by the trustee to disburse such funds, whose receipt shall be a complete discharge of the trustee therefor. If the trustee determines that it is impractical to administer a share hereunder, the trustee may, in discharge of all duty hereunder deposit it in an interest-bearing account in the name of the beneficiary, with or without restrictions on withdrawal prior to age twenty-five (25}, as the trustee shall deem appropriate or may pay the share to the parent or other person having custody of the beneficiary. All funds not paid to or applied for the beneficiary in accordance with the foregoing provisions shall be paid to the beneficiary at age twenty-five (25) or to the beneficiary's personal representative in the event of the beneficiary's death prior to age twenty-five (25). SEVENTH: My husband shall have the right to occupy rent free for such periods of time in any year as he may desire any residence owned by me at my death. All costs of maintaining the residence, including but not limited to real estate taxes, water and sewer rents, insurance premiums and costs of repairs, shall be charged to the principal or income, or to both, of my estate or the trust in which the residence is held, as my fiduciaries shall in their sole and absolute discretion determine. No residence held hereunder shall be sold without the written consent of my husband. If pursuant to his consent my fiduciaries sell such residence, my husband may require my fiduciaries to apply all or part of the proceeds to the purchase of another residence. Any residence so purchased shall likewise be subject to the foregoing provisions. EIGHTH: Until actually distributed to the beneficiary no principal or income of my estate shall be liable for any debt, contract or engagement of any beneficiary nor liable to any legal process, nor subject to assignment, transfer or anticipation. NIN"I'H: All estate, inheritance and other death taxes and any interest and penalties thereon imposed by reason of my death on property passing under my wilt shall be paid out of the principal of the property passing under Item Paragraph B. of Item SECOND. -4- TENTH: I give my executor and trustee the following powers during the administration and until the completion of distribution of my estate and any trusts created, in addition to any powers given them by law, which they may exercise in their sole discretion and without court approval: A. To retain and invest in all forms of real and personal property, including stock or common trust funds of any corporate fiduciary, without restriction to investments authorized by law. B_ To join in any merger, consolidation, reorganization, voting trust plan or similar action, and to delegate discretionary powers or duties with respect thereto. C. To sell at public or private sale for cash or credit, to exchange, or to lease for any period of time, any real or personal property, to give options far sales, exchanges or leases and to allocate premiums from the sale of options to income or principal. D. To take any and all action which the fiduciaries deem necessary to prevent, abate, "clean up" or otherwise respond to any actual or potential violation of any federal, state or local law, rule or ordinance affecting any property held in my estate or in any trust created under my will related to the generation, use, treatment, storage, disposal, release, discharge of, or contamination by, any materials or substances that are prohibited or regulated by federal, state or local law or that pose a hazard to the environment or human health, and to charge the expense thereof to principal or to income or partly to each. E. To borrow money from anyone, including a fiduciary hereunder, and to mortgage or pledge any assets as security therefor_ F. To compromise or settle claims without obtaining the consent of any beneficiary. -5- G. Without court approval, to disclaim in whole or in part any present or future interest, vested or contingent, to which I or my estate may be entitled, including but not limited to a possible future right to take in default under an unexercised power of appointment. H. To make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share, giving consideration to such extent as my fiduciaries determine to the federal income tax basis of such property. I. To apply any payment of income or principal to which an individual beneficiary is entitled hereunder directly for the benefit of the beneficiary or to pay it to such person as my tduciaries select to disburse it for the benefit of the beneficiary. The receipt of the person so selected shall be a complete discharge of my f duciaries therefor. 3. To join with my husband or my husband's estate in filing income or gift tax returns for any year for which I have not filed such returns prior to my death and to consent to any gifts made by my husband as being made one-half by me for gift tax purposes, even though such action subjects my estate to additional liabilities. K. To repair and maintain any real or personal property and to charge the expense to income or principal. L. To apply to income or principal any corporate distribution which is described or designated by the corporation as a stock dividend or as a distribution which may be received either in cash or in shares of the corporation at the option of the holder. M. To merge for investment purposes only the several separate trusts and to allocate to each trust an undivided interest in any or all of the assets held. -6- ~p-t N. To arrange for custodian, accounting andlor investment advisory services without diminution of compensation otherwise properly payable to my fiduciaries and to charge the expense thereof either to principal or to income or partly to each_ O. To register investments in nominee name or to hold investments in bearer form. P. To combine the assets of any trust hereunder with those of any substantially similar trust for the same beneficiary or beneficiaries under another instrument, either by transferring such assets to the trustee or trustees of such trust for further administration, accounting and distribution as a part of that trust or by accepting from the trustee or trustees of such trust assets thereof for administration, accounting and distribution as part of a trust under my will. Q. To make any election permitted by the Internal :Revenue Code with respect to the date for valuing the assets of my estate, with respect to claiming administration and medical expenses as income or estate tax deductions and with respect to any other income, estate or gift tax option, without making any compensating adjustments between principal and income and between beneficiaries or trusts in consequence of such elections. ELEWENTH: With respect to all life insurance policies payable to my executor or trustee: A. In case of controversy or litigation over the collection of the policy proceeds, the fiduciaries are authorized to compromise or settle any such matter. The fiduciaries shall be under no obligation to institute proceedings to enforce payment of the policies unless the fiduciaries shall have been indemnified to the satisfaction of the fiduciaries against the expense of litigation. -7- B. The life insurance companies shall have no responsibility to see to the performance of the trusts herein created. TWELFTH: The word "issue" as used herein shall include persons adopted during minority and their issue as well as blood descendants. THIRTEENTH: If my husband and I shall die under such circumstances that it cannot be determined with reasonable certainty which of us died first, then my husband shall be conclusively presumed to have predeceased me. FOURTEENTH: Wherever the trustee has discretion to determine whether or to what extent principal or income shall be distributed to or used for the benefit of a beneficiary, the trustee may but need not necessarily consider the resources and sources of funds available to such beneficiary. FIFTEENTH: A. I appoint my husband, Paul R_ Noyes, executor and trustee. If he is at any time unable or unwilling to act or continue to act, I appoint my daughters, Caroline R. Noyes and Martha H. Noyes, executors and/or trustees in his place. If either of them is unable or unwilling to act or continue to act, I give each of them the power to designate her own successor by a written designation, including her will, and I give their successors so designated a like power. Once more than one is acting, the words "executor" and "trustee" shall be deemed to include all persons acting from time to time. B. No executor or trustee serving hereunder shall be required to enter bond or other security in any jurisdiction. IN WITNESS WHEREOF, I have set my hand and seal unto this my last will, -8- containing nine (9) pages_ Dated: ~ i 9 8 MARGA T H. NOYES SIGNED, SEALED, PUBLISHED AND DECLARED by MARGARET H. NOYES, Testatrix above named, as and for her last will and testament, on the day and year last above written, in the presence of us, who at her request, in her presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses. Name Address _ I~,_a ~~c~ ~ ~ ~ 1r~ \ ~ l ~TL ,~-~-~__I~~.ak 5-~ ~~ o~ l-s (~ r~ z- ~7~1 ~ KtztsT~N 3. WAR~UA~ESY~1 ~ Ft~C f WES- HrEi-) Sr. CARLISt_Ej PA i~or3 -9- COMMONWEALTH OF PENNSYLVANIA COUNTY OF j~~~-~""~ We, MARGARET H. NOYES, SS ZvL~ the testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix executed the instrument as her last will, that she executed it willingly, that she executed it as her free and voluntary act far the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. MA GRMA GR ARET H . NOYES c SC rr~ Witness _ Witness ~~1~~ ~ ~~ ~~~ tness Subscribed, sworn to and acknowledged before me by MARGARET H. NOYES, the testatrix, and subscribed and sworn to before me by t~-r2n 7Qmt~55bYtL, i/1f~.nd~ D~.IL~ ~~ n5}cn 4~~rt~A~tsy-~ ,witnesses, this ~} day of~~~~~ 1998. ~- ~. Notary Pu is My commission expires: Notarial Seal Kandy t. Coyle, Notary Public Carlisle eoro, Cumberland County My Commission Expires July t, 2002 Member, Permsylvania Association of Notaries LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $6.00 P 14~.2~~.83 Certification Number This is to certify that the information here given i ;olrectly copied from an original Certificate of Deat duly filed with me as Local Registrar. The origin. certificate will be forwarded to the State Vit< EZecords Office for permanent filing. ~ . ~e~.c~..,~-~.~4~.A~A~` ~ ~ 2009 Local Registrar llate Issued H105-743 REV 11200fi COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS PERMANEMIN CERTIFICATE OF DEATH BIACK INK ISee instructions and examples on reverse) CTGTF FII F NI IMRFR ~~ O 1. Narre d Oeeedent (Rrsl, ntidde, ksl, sol(o) 2. Sea 3. Soda) Security Number 4. Dale d DeaN (Mon ,day, year) Margaret H. Noyes Female 236 - 56 - 3050 /ri~/~C ~ ~G?C~ s. Age Mast [xro,dayl IAKIn t yam urem t aaY s. Data d BxN (MmN, aay. rear) T. adlpk~ Icwy am stale «lomign aoumry) fie Place d DeaN Icrmck mN one) " ~ ~` «° 78 ""'"" °"` "°"` l`"a•' 10/15/1929 Martinsburg WV Yrs. ^ htpetleni ^ ER / Outpatient ^ DOA Nursing Horre ^ Residence ^grer ~ Sp AIY _ County of ^eam &. Cay, Barn, Twp. of DeaN Bb Bd. Farday Name Ili nb ~Ntian, gve street ant n«Mer) 9. Was Decadent d Hispanic Odyn? ~ No ^ Yes 10. Race' Amerken bdian, Bletk, While, ek. dl S . y) pa n Qf yes, spedly Cuban, ( (~L/~ C'umkerland West Pennsboro , ~ Maxkaa.PUenoRican,dc.) White (_y.d-~~N /Ct~ E 77. Decedem's Usual Kind d work dme most d tile. Do not slate rs«ed 12 Was Decedent ever In ere 13 DererlenYS Eduanan !~Y onN 19~ ICI 74. MeriW 9etus: Mankq Never Manieq 15. Sunirvag Spauae In wile, give maiden name) Diuorcetl (Specify) W~~ Kkd of Work I Ireus "~ ~~~ U.S. Am~ed F°~ Elementary / Sec«Mary 10'12) Col 1-4 « 5i) ' Pau 1 R . No y e s ~ Married iar Per.sonel Dir. Hea ^Yea C7f~a 12 • 16. DecerenYS Maatiq Addess (Steal, cdy' / Iaam, skte, Lp code) DecedenYS Did Decedent Decedent LNetl In W P 4 t P P Tl T R h fl 7^ n Twp. PA Live ro e 17cg] Yes 77 t S 10 Pine C i r c l e , e Adual Resgerke a. a Decedent LHetl waNn T ~? 17d ^ No Newville PA 17241 . , ,?b.capnly Cumberland ~I~d ciy/mm 16. Falhefs Name (First mitlme, Iasi. suffix) 79. MotleYS Name IFrsI nYdde, maden sumama) Allen L. Hendricks 20a. ItdonrenCs Name (iYpe / PMx) Paul R. Noyes 20b. InlmrenYS Maieg Address (Sneei, aly / bwn, stale. zip coda) 10 Pine Circle Newville PA 17241 21 a. Meand d Dlspcwltian ~ [~Craretien ^ Ooruaan 21b. Oak d Dispcedbll (MDNh. reY. Y~1 21 c. Pkw d Dsposilbn (Name d tenwlery, cr«rebry or Darer pkce) 21d Lamm lCM /Town, skk, a9 rnde) ^ Ekaid ^ Ramovalfran9ak ~waeclenra6onrxDarelbnAlnhortadtrxl ^ • 3/5/2008 ollinger Crematory Mt. Holly S PA Na ^ ONer _ ~,yh,; ; q Medlml Esamxer / DAroneR ay Yes 21a.sigra~w~aFme licereae(«persmattirlgaswcE) zm.N~r ~c"e'er '~~ un ` a e Inc. 15 Big Spring Ave ~~ _ ~ FD 13895 L FI vil . e Complete aerie 23ec ony when cerMying pEysidan a na avaaade at time d d~tn b To Ric EW , deeN d urre, des place stabd. nee and titiel ~ w ~f ~,/ 23b. license Numb^x Q / ~~~ ~ p~(.~s ` 5 L- 23c. Dale Signed (MmN, day. year) ~'r, -~eh y~ Z~ ~ telly ceuss d deaN. L Ikms 2426 mat Ee carnPleied by P~ 2I. Tire d DeaN E. Dek P r/«ya)xkad Dead , day. yead ~ 26. Was Case Retemed to Medial Exanwles / C«oner tar a Realm OYrx Nan Cremation «Dmeam? ~No ^Y ,' Wnprmwkes deaN. '+ / f Y~ 1 l+ RM~ , C~y c.~t,,vU !v!~ ~s CAUSE OF DEATH (See Irsebw.tiorw ell examples) r Appropmala iniervdl: Part C EMm the ~ -dlxases, , a mmpFCations-Net dxacUy catered file dedh. W NOT elver temkml averse suds as rvldac erred. r Orel b DeaN • Gam P Pan IC Elver aCKx ~~a^^ rmdtia~ mt "b^ to deaN but nd resulkg b Ne Indadyig ease given b Pan I. P6. Did Tohatco lha Canl~xs b DmN? ^ Yes ^ ProDedy . respireory arrest. «veradWar Podklian walkut ShpWnp Ne «kbg/. Liss ody me reuse m each xse. ^ No ^ lblotown MgAED1ATE CAUSEIFrW dseae'e « / 15C_l'~Y1w. t c. G92a i o rn <<„P+ar-rY ; maaltlng b deeN) ~' 29.6 Female. nM wiNb aat ^ NM m 'aar _ -~ a. Due b (« re a c segtkmre ofl: ; /Q ~/ ,ri! Q~/~-~!nG~-t ~'Tf 2 !Q$[,~/SS1S 3 9 ar S ~ i w mndems p g o , ^ Ptegerx m time a aaaN , y, b. a~~rap pyg i ~ Fiver Na UtNE~RLYNM~s CAUSE a Dua b tar as a m +apuanQ aQ: (dwaue «ojiay Nd kutiakd ere ^ Nd prey~aM, as waa~ wmb dz mys d dmN c. evxtt rmdtity n tleaNl LA9L ^ Not Pn~l but pecryrK 43 days b /year Due b (or as a rnuaTxmca dl~ Galore deadt ^ lhMnoxnaaegwrx wiam Ne pall year d. • 3m. Was m AtKOpey 300-Ware Atxal ~ Fk,dngs 31. Merrier d DBeN 32a Dab d kNtKY (M«d7, OeY. Yead 32b. Descrda Hwy eWY Occurred 37 . Pkce d kquy: Hama. Fem1 Street. Fad«y. Dlf a Du165. Nc. lSlan~N/ Ped«med:' Availada Prbrb Cm~pk6m N? r-y~ra ^~~ 100 ~n""~w ~ d Douse d DBB ^ Y ^ AcddeN ^ Partdng Investigation 3ffi rime d Irgtxy 32e. mWry al Wad? 32f. n Trdnsp«kCm Inpxy tSpedN) 32g. lacatlan d nYxy' (Street, dry /town. stele) ^ Yea es ~ "" ^ ~~e ^ Count Not ne Dekrmned ^ Vas ^ No ^ fir! Opafator ^ PasserXJer ^Petlesbian M ONer ~ Spadyy: 33a CeNfier (cltecM mty anal 330. Sign and Tde d Certifier • CkdKyhg Phyykkn (Pbysklen tadtlyirg seine d deaN Wiest artoewr pEyslaazt has pr«KwrKxd deaN end mmpleted nem 23) sktad W _________________________________ mmxwr aw 7'o the bestdmy knowbdge,dmN oceuneddwbllte eause(sla f4onotmehg and eedxybg phyaklen (Pnysaian EaN pr«xxxvg deaN and ~YN9 b setae d deaN) ^ 33c. Number n. day. year) 33d. Desk Sigretl (kh a To the East of my browbdge, aewt oc<uned rR lha time,dale. artdp~e. and duet Me eeusa(s)and tmm~er as skkd------------------ U/04.~933 -` [ ~ 3 - 7'~QS • Medal Examiner/COrm« On Un Eris d exembalbn Arid I « mves69auon in my opinion, deaN occurred at the Bme, desk. and plxe, arM due b the cause(s) and mamxv as skkd_ ^ 11 Name and Address ~d/P~e~rs~m W~ho~Completed Cause OeaVt (ar~`) T~ ~~ y~ = x' a ~ . ~ X7 a'1 36. Reps ya~Signakre ~r c~~C` ~.. ~ a ~ t i a i i ~ o i ~ Desk (Marty, daY.Yam) T , ` V ~ ~~ ~¢.` ~ ~h~t5eti..ao P.wr n3 z~ - .~,aa DiWmagn PBma No. ~~ ~r l 1111 SEF-~5-c8k 8 1 L1 ~ 45 f'IERR I LL L`>'PIC.H r Y ~. Y v0 ~ O O1 l0 Qt 6~ ~] W 00 W t0 N N Y W Y W tr J A C1D r A N O N 10 .P J In m fD D O O tp O O V1 W In (n W ~ r ~o N N r In N H O J O lfi VI O o cn o r o 0 L15 587 4711 1 H 1 y 01 ~ :P ~ v ~ 1 P37 1 A (!~ r (P J 10 1 (7 fA p O 10 N tp I H UI OI In N W O ~O 1 'JG R1 ! [' ~ O O O O O b l O A N CO J Ol W I F+ A N N N A O W O O O O O J O O O O O A M O CC N ~7 \ P.a2iG7 !T () J h+ N W A 10 ~Y ~t~ ~Cxi H~ ~ H ~d C3~ ~O ~H 3~ ~~ ~ ~ n H H h p X o O O to x O H ~' y ro n ~ 2 s ~ r ~ 1 (7 ~ ([~~+ A H O p [tq~+ I 1 1 k7 ~3 C ~ ~ ~ ~ O Cn H C~q ~ H~ ~+~pj7 i U ~O CS C ~ ~n ~CJG ~ 'f! 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CN M O [•1 t+f M t+f M PI NJ ` i O ~~ ~ r SEP-i~3-LflflB 1fl:45 f~IERPILL LYNCH ~1~ c87 4711 P.fl3%B7 1 N N N N N H N N Y N 1•~ N 1 y v ~ ~ ~ b m v Ol v A V I [$~ (7 W O N N m p/ W Ul t71 N b 1 (7 m b o J o N a m o o m 1 y G N N b J w O J O N W W I H cn ~• Ut P N ~D N O O~ N O N l/l t 17 Fi IO m H N Y J m W A lJ~ O~ { b W ro n (JI W H O~ In tJl p n .p I~ J to r H w H ~+ ~ H H H r l 9u Z H O O O O O O O O O O I O N m p~ P Ol W t0 P M H a N 1 w x a 1 ~ 1 1 b I ~ y r 1 H H O 1 Oi W N P W O P N V~ F• ~ 'yy'`' H O U1 b O O O O O O O I C'l fA O O O W O O O O O O O f C\ O I M N 1 ~' I O ~ A (1 S~~D++ 1iFy7~ t) f7 yH ~Y] rO•~ pn N ("1 H C1 rrh,,~~~ C7 n (p7 o Cl t7 C7 N 1 ~~ ~ n G~ N X HO < 3~ ~ H R o~ C~ ~ 347 ~ O ~ 1 t+ ~ N O C7 7. to ~O W N x L+7 C1 I hJ (pJ H y he 1•+ M o tCyJ+ ~ O 1 2' ~C W .b 1~-~}} Z O M ~ g\ M a N O H [5-~ I C7 n ~ [+07 ~ Z ~ X07 f~ H • ~ N O N lJ 1 D1 H Y. l+3 C] ~ ?C ~MIJ1 n \ P ~ ~ ~ ~ fA 1 i4 H 1 'a I Il--ii CS H O P [A N o H o r n o n i y O N O K] N \ 1+ ~ N 1 m N 7. fA N O UI O N l 1 y H OU O dP H m 1 P7 N 7, ~ N m O y N 1 ~ ~ O n O A W O 1 fA W m ~ o ~' m i ray H o r w \ 1 d x c~ ^~ N h n o o C) ; ~ y 0 0 ~ o o O O N O O W O O N O W O O O p I p fp ~ Q W w \ w w \ w w o W \ w w w W I yY xi ~ r~ ~ \ \ r \ \ o ~. \ o \ o \ ~. \ \ 1 tv f••1 0 o w o o w v o m o W o 0 0 0 l n to n a P N a P N a P P N p P P P 1 I+1 D YI C~ N {Olt 'HO O O O i ppl, ~T O O O 1 b H fC W H P Q7 m m Ut H P 1.+ W In ro H ro N b ro w. uN+ w rn i~+ ~ ~ x w W J K P K b b K OI W N [O I M 'y 6i 01 N P O~ W W O 4-~ { fA h K '~Y O O O O O O O O O O O O I r 0 o w o a o o W o 0 0 0 1 ~ ~ m C \ \ r o 1\-• 1 P H Ui J J I H A \ \ \ 1 N W H N P H N N b N iJ1 N J J I ~ p Vl In O O N O N b W O N P b p l O p p p 1 \ ~ J a pD J J O J P m m (T lT OD b 1 A tD m 01 V1 O J b O N m J J I O9 H O ~O O O O O b O O O O 1 b O N O O O O O O O O O 1 I P a H P H N b U1 N m J I IQ P Vi H N N b W W P r VI { 70 lJ1 O~ O J m J m F+ 1 Hn J H m O Cn N A N ~ IWj b j M O A V1 O Ul 111 VO t71 ilf VI O 1 O Ol O O O O O O O O O 1 0 0 0 0 0 0 0 0 0 0 0 l 1 1 N N Y H N a P A a O~ VI N b Y P O J 1 b Oy' 1 r ~4y1 P b W P H b W N Ip J (71 1 P OD J N A H (ID U~ ~p 01 OD ( L~ H U1 W b Y N J P O f+ ~y Ip I K J W J W O VI b O O U1 O 1 O O~ Uf J O O O O O O O 1 1 1 pH 1 C () 1 \ y0 O A U1 N ~ 1 ?. P N P O t H O J O lJf O 1 UI O m p 1 I 1 ZZHH I I N N SEP-~3-?~I~L~ i~t ~ 4~ f~IERR I LL LY'h ICH 21S S~?? 4711 P.~41C~? W W W W W N N N N N i H N i v W N V O ~D 00 J ~ :p I n Y 1 0O O N b N J J A D~ J r A r d f+ N O VI A Oi In A l n N . 7, w ~n In of w o rn J m w I H C J I hi v~ ~3 .. w ~o w N A w rn o N w m I n H a o J cn a A w .o a ~ o, I ro m a w r x oo In p m m x a, 1~ J w r r r r r w 41 hl N r 1 pC Z r 0 0 0 0 0 o N ro n o 0 1 C5 N Vi N J O m N W W O ~O w 1 - W .'K 1 A 1 ~ 1 ro N ~ ~ In U o 1 C w w ss r o o ~ a i W J O O O Ui d1 O O O O 1 ~ fA ~O V1 O O O O N O O O O I C\ 1 M 1 1 yr t~n~ H o y n ~ n o~ nro M n d ~ Htrn a g o Har a y o n ~ D nac r o te ro ~ C .~ ~ g J~ ~ ~ Q 6 ~ ~ ~ 47 H CT ~ tt ~ ~ ~-I H G .~. l ~ 7i In r~ N O ~ H in ~ O J y O ~~ M O N 1 f ~ O [~I O f, ¢+ ~7 n W 7C n7 \ H '+4 \ x H O 1 xl t-' [ + 4 7 O top rt r ry o ~ In < ~t 1 a t' ~ ~ ~ y z H ?~ B~ g~ % v ~ n i v o O n ~ O ~ Ur nn o o o y< p o 2 w i n V VpH ~ O G ' ~ + ~w r x `w y X ~ p t ~C ,y y to ~ 2 n C' W ~0 ~~ ~ H O I4 W K tn O 1 H ~ ~ ~ N O[/1 NO(~ \ I 0 N n O O n O O x N 1 2' J O odex Oow r 1 w U J N 0 d O H b l N i C I C+1 y 0 ~ r H p r y 7 s o I ~ y 0 0 H a o ~ ',V M b W N \ ~ yy00 '1 O 'Z t'7 ~ , O N O ~ L n t A A 1 O \ J ~. Ui O ~ , O N O O O O O O N O N O O N O 1 d ro • • O w \ w w w W w w o W o w W \ W i p e ro N `~ o N ~O \ O \ o \ O \ o \ 0 ~. o O \ m o O \ m o \ o N lA \ 1 o 1 n G M M C A A \ iA A A i~ A P A A A `~ A l [~7 Il) G W N N f pp , F7 oi p ! y m Oo 1 b H ~C ~ 1 -7 W V1 A W J O N t OD W N N W I ~ J ~ •• (+! UI ro K O b l w 0 r O N ro K j (~ \ f+ t+9 y' rn J w 0 0 Y m 0 N J 0 11 w 0 rn 0 J o r w ~a o 0 f v t o I 7C ry p K Cy M t~ O W O O O O O N O w O 1 7 m C \ \ /••~ r 1 A y J A 1 H r N N {n W Oi N m b O N N W 1 ro Q O ~ to o w w m Io J r A rn r o O+ 1 ',O $ o O O I H\ m l71 m w N N w N r to w m m J 1 n m A w W N N ~o w J w In ~D I M H O O O O O o O F+ J O ~ O 1 o <~ 0 0 0 0 0 0 0 0 0 l t r t N tf1 W O~ N W ID O N W( ro (J1 lp W 00 b w N O 01 N Qr 1 '}1 1 H 01 VI J tp w N O N W O b I n w W ~] O A w ~o J W J lP 1 l9 th O UI O O O O~ N J O O I O O O o O O Of O O O O I O O O O O O O O O O O t 1 y 1 [+7 r r r r N r 1 cl r rn cn rn r w +>. o r s 1 1 N o r cn Ic a o J m o J I C r J W Ot m H m N w W p l t0 W N O A H t0 w w N O 1 K J J V7 O O to ~O fr J O i O 1 J VI O O o O 10 l11 O O O 5 i 1 I d 1 1-{ 1 C t7 1 \ N N N 1 H .P N UI r i O N N t0 l y tl 1 O O J O 1 IU P O m o 1 ~ K ~ b C 7 [V [ ~'1 l O b ' y ~ I o fU x t H 1 N W SEP-@3-2@@8 1@~45 MERRILL LYNCH c15 587 4711 P.@5/@7 H G1 ' 1 H ~ Y w p ti °. v j O . C ' ~ J O G ~j3 ~ ~ ~ hI O V- R m T m 1 H / A /J'~ 1 t7 H •~ ~ pi ~ m w o I~ ro m ~' a R r yy ~ r ~ i ?o Z ~' ~~ k. 'f7 w O ~ O m O 1 O PI N w ~ m umi ~' 1 a ~ o h1 ro 1 1 ID K o ~ N ~ ~ N ~ c w , i r n N 0. ~ m w C a 1 y . R ° h C o 0 0 0 o f E+ In 0 1 ~ ~ c o w n ~ 7 m a 1 ' 1 w w 1pq ~' a ~ ; h b'b ~ {~~ta t~4t~~ C n 1 ~ i ~ m ~ 3~ 3,~' 1 r m ~ O R O ~ O I N ti UI I+7 ~ ~ ~ ~ ~ ~ w c p, v, o O ~ i tea ~Rn ~' ~ ° ~ i n ~ ~ n x ro o a ~ i ~ ~ o i m ~ o M Ip N 1 pMG ~ ~ ~D X V 1 O O y ~ M N l 1 ? IF1 l9 r~$ ~ y n m ~ H 1 0 7 Yy ~ ~p+S 7. ~ d ~ NJ (~ i ~ r} y~~ o w o q o f x o x fL ~ o ~ g 7 ` i M M ~ A yH ~ i tl M ~ a~ A ~ N IC m I b H IG ~ ~ ~ ro o ~ i ~ ~ ~~ w p ~ ~ ~ a w i In n rt t+ w C o \ o o f ~ ~ w ~ H r 1 P H H (~ ~ '~ \ i 1~ N O 7 , N W N U+ O O w 1~ O a l Fii O O .. ~ ~ ~ ~ p O r O m I t+0 H O 1 CS y W b p O D 1 ID ry { i O C ~ ~ H n ~ 1 1 ¢1 R P A O fa> Cq W 1 h N {f I H 1 O p O o O 0 1 o 1 LET ii i 1 1 m t v, 4r H w i r r N 1 n w 1 N b Ut 01 1 1 ~ ~ / O IO 1 N r ~O t C O W h N I A g 0 1 w N O N O 1 L M1 A; ~ B 1 A fl W 1 O O V1 1 m a l 0 0 0 1 r , I Ol 1 1 t eC 1 r y c > i C l I r 1 CC r ~ 1 Z M cr. i w i H o r i o 1 i ro i ° M M ig ; O 1 Z I U1 P f SEP-t~3-2Q08 1©~45 MERRILL Lti'NCH ~' 1 ~ 587 4711 m rn N O+ N 41 rn C 3; H c: N H 7~ n +-, N ~Hj G H 70 F' . 86187 s r ro d i ~ ~ M N t 0 ro 1 r n 1 C O b t y •~ N i ro m sD 1 ~a r •~ I N { W o 1 7C m 1 A 1 tp O 1 +. ~ ~ o 1 y O 1 (7 ~ { :C3 1 ~-1 i 1 H °x H H 1 s x 1 ~ M 1 y t t H 1 y 1 1 K 'y 1 (~ 1 [7. 1 H t ~ t H 1 1 n H 1 y s 1 C 1 'y y 1 t 1 I ~ ~ 1 1 t H H 1 H ~ 1 y H i M i 1 1 K v i t 1 yy 1 t+3 y t 1 p H t mx t ~r ~ ~~ ~ 0 1 1 1 t 1 t ~ ~ y A 1 O ~ z~ t y 1 ~~ ~ O ~ ~ 1 1 H i Wy M 1 CO H i ta4 ~ t d 8 m O M 1?~ r 1A [^ R 2~ In v1 O H y o ro w to r rn ti rn N rn b C N H H n H r° t+ M H ;i1 H H M H H y n r~ t+ ~ '~~" H [A (n l~`G3 H 70 K H H d K ~pz~ O K m x ~~ n~ ~ 00 H M z i9 70 y A Z N C7 9 O ri a1 71 H C, K tyo M M H as a 0 Hrov n a o ro r rf n rm c ob y •• m H M ro mn J 0. r •• w o 7G OD P ~O a ~ o vi o n ou ro H °x 1 i 1 7 i 1 i n t i i i rn m 0 M y [9 t'' n W M A rQr~ hl H ~ O x ro w w r ro ~ N O ~ ~ 7 a ~° m h m ~ o 0 ~ r h a cr ~' °' s "°m ~ ~~ o 'd ~ G n a ~. p, o ~ ~ ~ o ~ ~ N' n W Y' $ry~ ~ ff M o '° n ~', ~ H m ~ ~ fA ~ ~*~,c n~H ~ ~. n ~ ~ M G y v, r h7 K ro o 8 ~ ~ N~ N ~ ~z~ ry 4 K ~ ty W m ~ ~~~ n ¢' C W ~~ a ° O AA ~j ~yyH ~Idd ~ W ~ ~ ~ N R ~ R ~C D H t` ~ m M N F4 N ~ Z H t'' x ~~ ~ ~ ~^ "d ~' ~ o ~ ~' G rt O ftip ~ K ~. H ~ ~ H i ~ Q •+ y ~ ~ ~ ~ ~ ~ ~ ~ ~ t0 ~ ~ r . . -a i t i H N 7d y H r a' ~ y ~ ~ ~~ ~ nb ~ ~ -.1 ~pfi ty K m n ~ ~+ y ~ ~ ~ a ~x ~ w ~, Na tr N w w o '' F'' ~ ° ' ro x a k D d ~ ~ a ~ '1 ro ~ i ~ ' H C+ 1 t" J m e ~, ~` ~ , .x `~ n , ~~~ °' ~ t~ ~ ~ m t~ `.° i ~ tD *~ ~ ~ r ~ ~ ~ n ~ ° ° r a r• 7 ro i N[ ~ ° m N N n @ n x ~ ~ ° G ~ n N' Ct ~ N N ~ j ~ K a ~ t o ~ N n ~ p, ~ 7d ~ ~ ~ ro H s ° ' z ~ a. ~ ~ ~ ~ ~ m ~ z ;~ ~ '~ ~ x H E1 t y ~ ?~ O i ~ ro M A ~ H ; ~ ~ ri ~ ro t~ ° ~ (A y H y H x ~ ',ro~ `< mN Hx q N ~ x ~ ~ `~ H 4 ,p j r N x ~ ro ~ o ~ W i r F' N ~ ~ W ° ~ tl r O ~ ~ O 1 t ro !~~sj r i'+ ~ H " i a ~ ~ r o ~ ~ o ~ ~ a ~ ~ ~ f ~ V ~ N 1 11 r ~ i 4 n ~ M s ~ ~ ! H 11 -~ ~ 3 ~ Y ~ .a ~ `~ ~ r 11 ~' i ~ wo ~ w ~I w i ° , tO i ~ 111 Q` i ~ i a ~ ~ ~ ,p, 11 ~ i ~ n i ~ ~ G ~ i i . i i ~ ~ < ~ y d < ~ i ~ o ~ ° t t ~ ~ t O ~ p ~ ° ' ~ ~ ~ i r3 ~ { .z { y 1 ~ ro ti O r SEP-83-~@08 18 45 MERRILL LYNCH O 7' ~ O H ~ ~ ~ ~ r a tD k n oro n n r o y ~ y J R ~, ~ m A a w M W G ao In r `C O ~ C N Y ~ 1 N H 7' N 1D n ~. p, n G G O to N n G ~ a ~ ~ ~ ~ ~p yy H N b ~ N N 'A IS ~ r. Y m O N ~ ~ N L•7 a p ~ rtDt n ff J ° F' m ~ ~ ° ~ o ro ~ a N K F' Y H M H n 'C I 4 m R ~` m ~ w p - ~ n c a m d O H H rn . H H C1 O~ H ro 7. n ~ a '8 A H G Q l7 ,~ R ~ II I ~ ~ I I ~ II i ~' N ~I N 1 R W H W I ~ O r R i-' 1 7 N N N 1 1 tl O fl O 1 Y~ rn I O I o i o i X15 587 4711 P.07i07 1 H 1 ~ ~ ~ Y I 1 a o r ~n b 1 n L71 b ~P b 10 I H C. W OI U1 tp b ( A M o b w ~ ~i~ro N r W b b 1 ~.0 Z O N O A O J tp O b l 6 m l ~i n H J O N r 1 ro I ~ to 1 1 1 C ,p P W J N N N N I 1 fA . b U1 N N 1 C\ 1 ['7 Q1 W W O 1 N 01 iP W 1 In m O O 1 O O O O 1 ~ { 'l r n [+ ~ r r~ , T ~ 1 !~ ~ n H ~ ~ O ~ 1 ~ x 1 ~ ~ ~ o ~ i ~ ~ n r ypp i y Rl ~ 1 H i H H b p ro n ~ i o y i x H I e1 M M Z 1 i ~ N b o i v x~ x 0 0 0 0 0 1 0 ro O W W W W W i ~~ M U1 \ 1 H y n ~ G M A 1P A .G A 1 P1 ID N ri QV/ rt H ~ 1 b H ~G M IC 1 h7 \Y ~ L+7 t' o i ~ x m Gy i 1P H { H 1 r N O Q ~ J V1 O 1-+ r l FI O 1 H ~ m m 6a Qa O O 1 () trl 111 U1 pf O O 1 Cif H 0 0 0 0 0 1 d O O O O O 1 I 1 r r A I J VI O r Y 1 1 m m A O O 1 (") Oi In Ol O O 1 [7 O V1 O O O 1 O O O O O I O O o o O I 1 e 1 m lP 10 y 1 7 O N b U1 O r N r l 1 C H 1 C•1 H 171 T J N K O I 1 OD m N W O I r /n A A W I 1 I b \ 90 1 C I 7a 1 H O i 1 ro G C 1 Ap H H i S O h NNN \ 1 LLL ~ i H t r7 r TOTAL P.07 Annuity, Life Estate, and Remainder Factors 11/11/2008 Transfer Date: 3/2008 §7520 Rate: 3.60% Calculation Type: Life Principal: $494,984 Lives: 1 Ages: 80 Life Estate Remainder Factor: 0.24299 0.75701 Value: $120,276.26 $374,708.13 Life Estate and Remainder Principal Lrfe Estate Remainder Annuity, Life Estate and Remainder Factors Annuity Factors For income, estate, or gift tax planning purposes, or for general financial planning purposes, it is often necessary to know the present value of a continuing series of payments to be received in the future. When the payments are regular and fixed in amount, they can be valued as an annuity. The two simplest forms of annuities are annuities payable for a term of years and annuities payable for a life (or lives). There are also many possible variations, such as annuities payable for the shorter of a term or life, annuities with a guaranteed term (i.e., payable for the longer of a term or life), annuities that terminate upon the first death among several lives (instead of last-to-die), and deferred annuities that start at a future date. This program calculates only annuities for a term, for a life (or up to three joint lives), or the shorter of a term or life (or lives). The present value of an annuity is usually determined by multiplying the total annual payments by a factor. When the annuity is payable annually and at the end of each year, the factor is nothing but the comparable life estate factor (see the Life Estate and Remainders Factors explanation below), divided by the assumed discount rate (i.e., the section 7520 rate). When annuities are payable semi-annually, quarterly, or monthly, or at the beginning of each payment period instead of at the end, the base factor must be adjusted. The factors calculated by this program are based on rules and regulations under Section 7520 of the Internal Revenue Code, and methods used by the IRS consistent with those rules and regulations. This means that future values are discounted to present values using the interest rate required under Section 7520 (120% of the federal mid-term rate for the month, rounded to the nearest 2/10ths of a percent) and using Table 80CNSMT or 90CM mortality values. Life Estate and Remainder Factors A term of years is the right to use, possess, and enjoy the property or the income it produces for a specified number of years. That right continues until the term expires (regardless of whether or not the person enjoying the property or the income it produces during that term continues to live. If the "term tenant" dies, the right can be left by will or passed to a family member through intestacy laws). A life estate is the right to use, possess, and enjoy property or the income it produces for the life of a specified person. That measuring life (using age nearest birthday) can be the life of the holder of the interest or may be measured by the life of some other person (a so called "estate per autre vie"). A life estate can be payable for more than one life. For example, the right to live on or enjoy the income from property (in or out of trust) can extend for joint lives of you and your spouse or you and any other person or persons. Note that the life income beneficiary receives no right to enjoy the principal and the life estate therefore ends at the death of the "measuring life." But if one person holds a life estate (e.g. a parent) and another person is used as the measuring life (e.g., a child), the holder of the estate could give it away, sell it, or leave it in his or her will and it will continue in the new owner's hands -until the death of the measuring life. A, remainder interest is the right to use, possess, or enjoy property when the prior interest (term or life) ends. Mathematically, the value of a remainder interest is found by subtracting the present value of the prior interest from the entire fair market value of the property. Terms of years, life estates, and remainder interests are key estate planning concepts. To make these time value of money computations, you must use a discount rate issued monthly by the federal government called the "Section 7520 rate." This is computed from the average market yield of U.S. obligations. HECKSCHER, TEILLON, TERRILL & SAGER A PROFESSIONAL CORPORATION Martin A. Heckscher L. Pierre Teillon, Jr. John A. Terrill, II Mazgazet E.W. Sager Kim. D. Fetrow Thomas O. Hiswtt Timothy J. Holman Jill R Fowler ~ David R Elwell Pamela S. Dumont Peter J. Johnson • David M. Brown ~ M.:Brooke Wilson Bradley D. Terebelo Dawn Meyer ATTORtVEYSATLAW Centre Square East 12th Floor 1500 Mazket Street Philadelphia, PA 19102 Direct Dial. (610) 940-5407 Email. PReynolds.a%htts.com 100 FOUR FALLS, SUITE 300 WEST CONSHOHOCKEN, PA 19428-2950 (610) 940-2600 FAX (610) 940-6042 www htts.com December 3, 2008 CERT[FIF,D MAIL #7008 0500 0000 3203 3355 RETURN RECEIPT REQUESTED Register of Wills Cumberland County 1 Coul-thouse Square Carlisle, PA 17013 RE: Estate of Margaret H. Noyes Social Security Number: 236-56-3050 Date of Death: March 4, 2008 File Number: 21-08-0410 Dear 'Sir or Madam: OF COUNSEL M. Rust Sharp * also admitted in NJ . also admitted in FL also admired in NJ and FL • also admitted in WA ~x ~-~ - ~~ ~ CJ _... - _ ~ ~~ . _ i t , ~ - _- _,~ -~ -=> (~ On behalf of the executor of the above-reference estate, enclosed for filing in duplicate is Form REV-•1500, Pennsylvania Inheritance Tax Return Resident Decedent, together with exhibits. Also enclosed please find two checks made payable to "Register of Wills," one in the amount of $10,000 and the other in the amount of $6,861.87, for a total of $16,861.87, in payment of the tax due. Also enclosed for filing in duplicate is the Inventory. Kindly acknowledge receipt of the foregoing by date stamping the enclosed copy of this letter and returning it in the self-addressed stamped envelope provided. PR:1•h Enclosures cc: Mr. Paul Noyes (w/encls.) John A. Terrill, II, Esquire 00236945 .y..ery ruly yours, ~ ~ .~ ~ .Patricia Reynolds ~~Legal Assistant t John A. Terrill, II ~ ~ v 0 .n ~ N ~ m ~ C s ~W O O U ~, N Ci ~,~ ~, ~ O r ~~ ~ ~ M Q d~.1 '~ N ~ d 1so3~,~rn ° ° ~ W 4 ~ o c23 rn N J o ,~ o M "~ Y ~ W ~ Q }~ ~n a Z J Q 4. U O .J ~ ~ o W u" z ~" 0 0 ~,/ U V- r Y W W U ~' W Z O r ~., ~` rn ~' O ~ ~~ ~d w ~ p C'' o ~, ~ ai ~.9 0=" ~ ~U ~ ~U~