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HomeMy WebLinkAbout02-0849 i, ~~C~'.;;;~;' <' ":'R'\~>'~;.: ',,'q,. :""'~'>}:: <>.'"(" ,,;:,:~~~,;~l(J "',; ".~iiC<hk":' , ~1f~~'~~:';'-<:'.2 ~. ;A~.~~;r.:~.~~'-&tW\ ." , ",.f.." . ... ~~E~ ., J~IfN;~ ~.w ,,' ,B*"'~t.S(;H~", , ~J{.~ :~,~~j~ ~.> , ,,,,I.vo~,OhQU' ' ~~O,'.uI.Q;Ji:';4 ' " ,~~;~~~~::~' , , " ,VAt1f>1t. nA>.lmV.w ' " ~'~?<::,~~>:,:~~~~~'~~..~~~')' -,--.,..~ , ~l~ 'i ':,>, ,-- ~f~'~ .,':;{:~;;,:,l/'.\~/:;'i,: >', ':" ..l<.\'''n :' ~.:..:.c.}I\ '''c ~'t'~i.,:<:;';~:~,\~:1S~~;1:(~'; ~~; ~~:";;1:;," - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV.1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SCHORPP EDWARD L 10 EAST HIGH STREET CARLISLE, PA 17013 ------faId ESTATE INFORMATION: SSN: 189-09-4458 FILE NUMBER: 2102-0849 DECEDENT NAME: CAROTHERS CHARLES C DATE OF PAYMENT: 09/19/2002 POSTMARK DATE: 0010010000 COUNTY: CUMBERLAND DATE OF DEATH: 06/23/2002 NO. CD 001638 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $12,000.00 I I I I I I I - I TOTAL AMOUNT PAID: $12,000.00 REMARKS: ETHEL M CAROTHERS CIO EDWARD L SCHORPP CHECK# 6239 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS PETITION FOR PROBATE and GRANT OF LETTERS Estate of CHARLES C. CAROTHERS also known as Deceased. Social Security No. 189-09-4458 No. 21-02-0849 To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Yourpetitioneris 18 years of age or older and the Executrix named in the last will of the above decedent, dated April 15, 2002, and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 507 Forge Road, Boiling Springs, South Middleton Township. Decedent, then 85 years of age, died June 23, 2002, at Thornwald Home, Carlisle, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (Ifnot domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ unestimated $ $ $ WHEREFORE, petitioner respectfully request the probate of the last will and codicil(s) presented herewith and the grant ofletters testamentary thereon. ~J ~ A"__~ Jttu_ Ethel M. Carothers 507 Forge Road Boiling Springs, P A 17007 (717) 258-3252 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this \ q-t-h day of -:u.~...{Y"\bv\... , aOOlJJ. ~M~\*c\'~~.~ eter ~ /f'\r1l..J "h.. ~~ Ethel M. Carothers I+-~'\O No. ~/- OeJ.-fNq Estate of CHARLES C. CAROTHERS, Deceased DECREE OF PROBATE AND GRANT OF LETTERS ANDNOW~."..n-.h.~. 7(),tI1.!:)I'Y\..2. , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated April 15, 2002, described therein be admitted to probate and filed of record as the last will of Charles C. Carothers and Letters Testamentary are hereby granted to Ethel M. Carothers TOTAL $.JjI-J5.oo $ t::J:l-~.oo $ /8 . 00 $ /f). l>D $47/0. Q() ~"'" )~00n\'l"<\- ~(>"~'r-n~~ Register of Wills ~ Edward L. Schorpp, Esquire (17495) Will Book # 8 Page eq FEES Probate, Letters, Etc. Short Certificates( ) RGu....ueiMion )l.-~ ~ ~Cf MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 Filed 102--,,;)...0 - o::U ~ c..a..u ~ 1c:l-..2 0 - O;;U ~ ;:-J d ['.J ".J IJ'r F:\FJLES\DA T AFlLE\EST A TES\ 1 06062-petition. ilf HI05.805 REV 9186 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Recotds Office for permanent fihng. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 p 8481641 No. 2l:-".~~~...~~ Local Registrar JUN 2 4 2002 Date H1CIIL1~Aew.2II"I' COMMONWEALTtf OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL MOORes CERTIFICATE OF DEATH NT NT " OF CIC&OI {kII. ...... I..., Male ,. ............... 1'ftN1l 85 .".,.~l-- re UtCllf:lfU -1-- OoJll'I:(6M1'H ~.,.}" 1911 ;'Otv_ 0i1'. .....,~ IlCIU11l1.l'-SPpAIl9S _0 NAME_........~...__, 'lborn!orald Home Cuntlerland C&rllele -...- --. . 189 09 4458 0........._-__..__.. ORIEMOfRH......Oat...fIQ .. June 23, 2002 _0 ",,0 _.- ::"0 OF _GiJ __o........."'*" ...................... ....... .- -- -- 1 __(3 -.......... Ethel _ eton .-0=-= ........................... Cora Garmen - 95 1Ioe.d. Bolli ._. "lj'"t'#~ ... l. P'_"'COI'&CUii..cf:OFt: _ NJ.ACO'lIlOUl!NCE.OI'); -- ---., OF.- ....... ........ ~ o o _ 0 ..................... 0 ClMd.....___ 0 O1IMJlJ1lY.AC_._.-........... ....- --- - ...0 .. - - _0-...._ ~=--~..:..-c::::"-=.:=--==~~~~~.~...................... tIl '. c TNfD~.......w.~...~......____.__...... ................--..___.._-._._.......__......-w__.................................. 0 "IIIIIICAf,..,.. In Clrtlllllfl ~~.=...~~~~:~~~;~~~~~~~.,~:~.~~:~.~~~~).~ 0 - ~~~ 1a.1,~ I{'}I S, PIo. 1'lllO7 ..... l\llen Pi\. 17013 ~ ...0 ..!jiI ....,11; DIMr........_____---.._... _-.............,...........IIIN11fL _OF....... R..--n OIi~HlM.........CICl:UfIIIEll. ..... 0...0 P:IPlLI!SIDATAFII.J!\I!IbIePl..m,\I06D6-l.will LAST WILL AND TES'QAMENT '-OQ.- 84'l I, CHARLES C. CAROTHERS, of South Middleton Township, Ctrmberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and deciare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by'me made. ITEM ONE I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FIVE hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO I desire that my home at 507 Forge Road, Boiling Springs, Pennsylvania, not be sold but, to the extent possible, be retained as a home for any of my children or their issue as my children shall determine. This directive shall not be legally binding and shall not create a cloud on the title to my home, and my executors, trustees, and/or beneficiaries shall be at full liberty to convey clear title should they determine that retention of the home in the family is not practicable. ITEM THREE If my spouse, ETHEL M. CAROTHERS, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said spouse, absolutely. Ifmy said spouse does not so survive me, then I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, unto my Trustee to be held or distributed by such Trustee under ITEM FNE hereof. ITEM FOUR In the event my said spouse shall disclaim all or any portion of any devise or bequest made to my spouse under the foregoing ITEM THREE, then the amount otherwise payable shall be held by my Trustee under ITEM FIVE hereof. For purposes of the Trust established under ITEM FNE hereof, my said spouse shall not be deemed to have predeceased me by virtue of my said spouse's exercise of the right to disclaim set forth herein. C ~aIS] Page 1 of 7 Pages ITEM FNE RESIDUARY AND DISCLAIMER TRUST My Trustee shall hold the assets received under ITEMS THREE and FOUR hereof, if any, for the following purposes: A. My Trustee shall pay the net income, at least quarter-annually, to my spouse, ETHEL M. CAROTHERS, for life. In addition, my Trustee in my Trustee's sole discretion, may invade the principal of the Trust for the proper and adequate support of my said spouse. B. My Trustee shall further pay to my said spouse, annually, such sum from the principal of the Trust as my said spouse may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. C. Upon the death of my said spouse, or upon my death ifmy spouse shall not survive me by thirty (30) days, my Trustee shall distribute the principal of the Trust to my children, in equal shares, absolutely. D. In the event that any of my children shall fail to survive my spouse and me, but shall leave issue surviving, then such deceased child's share shall be held by my Trustee and the net income therefrom shall be used for the support, maintenance and education of the issue of such deceased child. My Trustee shall use as much of the principal as it shall deem desirable for said purposes. My Trustee shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age of twenty-five (25) years. In the event that any of my children shall fail to survive my spouse and me and not leave issue surviving, then such deceased child's share shall be added to the shares of my other children as if originally a part thereof. ITEM SIX POWERS OF EXECUTRIX AND TRUSTEES In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executrix and Trustees and their successors, shall have the following discretionary powers (!;/5ifr [Initials] Page 2 of7 Pages applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution. A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, common trust funds, securities, accounts, certificates of deposit (including, but not limited to, stocks, bonds, common trust funds, securities, accounts or certificates of deposit of the Trustee) or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in my Trustee's absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; ~ [Initials] Page 3 of 7 Pages I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; L. To compromise claims; M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion of the fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: I. Directly to such beneficiary; 2. To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; 3. To a person having custody of such beneficiary for the benefit of such beneficiary; @ [Initials] Page 4 of7 Pages 4. By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application of payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. R. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SEVEN PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process oflaw. ITEM EIGHT APPOINTMENT OF EXECUTRIX AND TRUSTEE I nominate, constitute and appoint my spouse, ETHEL M. CAROTHERS, as Executrix of my estate. In the event that my said spouse shall predecease me or fail to act as Executrix, then I appoint CHARLES C. CAROTHERS, III and CINDY ANN C. PAGANO, or the survivor of them, as Executor(s) of my estate. I nominate, constitute and appoint CHARLES C. CAROTHERS, III and CINDY ANN C. PAGANO, or the survivor of them, as Trustee(s) of any trust created hereunder. 6:? ct [Initials] Page 5 of 7 Pages ITEM NINE WAIVER OF BOND I direct that my Executrix and Trustees or their successors shall not be required to file any bond in any jurisdiction to secure the faithful performance oftheir duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this /.s.z.&' day of /'lH</~ , .;?OO.::<. ,,"-"'1" , J"'"r-.J ."..r ~ ':' Charles C. Car~ It.< "'-. ~ (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. ~~ 4~(r ('~~ Page 6 of7 Pages COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND ) We,CharlesC.Carothers,EdwardL.Schorpp,and 7Y1 arcJa- Y f'/h-n ,.,7oYt j the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best ofhis/her knowledge the Testator was at that time eighteen years of age or older, of sound ruind and under no constraint or undue influence. , '- /'..r, f ~ ~_A'.;. (""1 .:ft ' ('/ Testator ' .' 1.-!. . ,tL c;b ~~~fl#- WItness ?!.~r~~ Witn ss Subscribed, sworn to and acknowledged before me by Charles C. Carothers, the Testator, and subscribed and sworn to before me by Edward L. Schorpp and m -t r e,... Y [!fh-rl ~ the witnesses, this IS"'cJayof Arr; I , c.a,2. ~/(~~~JA) Notary Public NOTARIAL SEAL CORRINE l. MYERS. Notary I'ubIir Carlisle Bora. CumbertandCounly M Commission Ex 'res Ma 27, 2003 Page 7 of? Pages " v- F:\FILES\DA TAFlLE\ESTA TES\10606-2.dilclDnct INRE: ESTATEOF : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA CHARLES C. CAROTHERS : ORPHANS' COURT DNISION : ESTATE NO. 21-02-0849 DISCLAIMER AND RENUNCIATION I, Ethel M. Carothers, hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code (the "PEF Code"), and I hereby irrevocably and unqualifiedly disclaim and renounce any interest to the following assets to which I may otherwise be entitled under Item Three of the Last Will and Testament of Charles C. Carothers, dated April 15, 2002: ShareslPar Descriotion CUSIP/Svrnbol Date-of-Death Amount Value Disclaimed Cash in Legg Mason Acct #360- $11,631.21 $ 8,673.80 02380 1071 AT&T Corp. (now 428 sh. AT&T; 001957109 $10,514.54 $ 10,514.54 693 sh. Comcast) 344 AT&T Wireless AWE $ 1,989.18 $ 1,989.18 7 Agere Sys 00845VI00 $ 13.91 $ 13.91 179 Agere Sys, Class B 00845V209 $ 346.81 $ 346.81 56 Avaya AV $ 277.48 $ 277.48 1798 BellSouth Corp. 079860102 $54,214.19 $ 54,214.19 78 Delaware Group Equity Fds I 246093108 $ 1,147.38 $ 1,147.38 Accrued dividend on Delaware $ 3.53 $ 3.53 Group Fd 50 First Trust Adv Fd 33734V345 $35,596.75 $ 35,596.75 Accrued dividend on First Trust $ 163.00 $ 163.00 70 FirstEnergy Corp 337932107 $ 2,372.13 $ 2,372.13 10689.2785 Franklin Cust Fds, Income Fd, Cl 353496300 $22,768.16 $ 22,768.16 A 669.316 Goldman Sachs Tr, Cap Growth 38142GI03 $11,090.56 $ 11 ,090.56 Por 680 Lucent Tech 549463107 $ 1,591.20 $ 1,591.20 32 NCR 62886EI08 $ 1,116.88 $ 1,116.88 564 Qwest Comm 749121109 $ 2,564.79 $ 2,564.79 2671 SBC Comm 78387G103 $81,932.93 $ 81,932.93 1124 Verizon Communucations VZ $44,664.95 $ 44,664.95 -1- 795 V odafone Group 92857T107 $10,561.58 $ 10,561.58 Accrued dividend on Vodafine $ 90.71 $ 90.71 5000 Amcore Bk C.D. (matured 02341VEK7 $ 5,043.94 $ 5,043.94 10/11/02) Accrued interest to said Amcore $ 67.00 $ 67.00 BkC.D. 5000 SI Bk & Tr C.D. (matured 78424EAM5 $ 5,004.16 $ 5,004.16 10/31/02) Accrued Interest to said SI Bk & $ 90.61 $ 90.61 TrC.D. 2500 Beal Bk C.D. (matured IV4/02) 07368XRL4 $ 2,502.40 $ 2,502.40 Accrued Interest to said Beal Bk $ 39.19 $ 39.19 C.D. 5000 Washinrn Tr Bk C.D. (matured 940615AZO $ 5,064.62 $ 5,064.62 lV6/02 Accrued Interest to said $ 15.70 $ 15.70 Washington Tr C.D. 8500 First Nat Bk C.D. (matures 1/6/03) 3211lUAD4 $ 8,616.40 $ 8,500.00 Accrued Interest to said First Nat $ 24.48 $ 24.48 BkC.D. 8000 Bank West C.D. (matures V6/03) 065680BMl $ 7,988.89 $ 7,988.89 Accrued Interest to said Bank $ 76.11 $ 76.11 West C.D. 7000 First USA Bk C.D. (matures 337434N34 $ 7,154.87 $ 7,154.87 4/14/02) Accrued Interest to said First USA $ 93.24 $ 93.24 Bk C.D. 7000 American Natl Bk & Tr Co. C.D. 027789RK4 $ 7,188.07 $ 7,188.07 (matures 6/9/03) Accrued Interest to said American $ 20.15 $ 20.15 Natl Bk C.D. 9000 First Merit Bk C.D. (matures 320844CM3 $ 9,157.31 $ 9,157.31 6/9/03) Accrued Interest to said First Merit $ 17.15 $ 17.15 BkC.D. 6000 Providian Natl Bk C.D. (matures 74407MN68 $ 6,075.71 $ 6,075.71 7/18/03) Accrued Interest to said Providian $ 120.12 $ 120.12 C.D. 7,500 Providian Natl Bk C.D. (matures 74407F3Hl $ 7,675.88 $ 7,000.00 9/2V03) Accrued Interest on said Providian $ 127.97 $ 127.97 Natl Bk C.D. -2- 5000 Discover Bk C.D. (matures 25467BDPO $ 5,135.63 $ 5,135.63 11/10/03) Accrued Interest to said Discover $ 39.41 $ 39.41 BkC.D. 17500 Cross Ctry Bk C.D. (matures 227482DZ6 $17,878.02 $ 17,000.00 V9/04) Accrued Interest to said Cross Ctry $ 364.78 $ 364.78 BkC.D. 7500 MBNA Amer Bk C.D. (matures 55264DDC7 $ 7,768.12 $ 7,000.00 5/1V04) Accrued Interest to said MBNA $ 60.64 $ 60.64 C.D. 12000 Household Bk C.D. (matures 441802BKO $12,440.76 $ 12,440.76 8/V04) Accrued Interest to said Household $ 333.70 $ 333.70 BkC.D. 5000 MBNA Amer Bk C.D. (matures 55264DLC8 $ 5,162.63 $ 5,162.63 10/12/04) Accrued Interest to said MBNA $ 67.06 $ 67.06 C.D. 7500 CafJital One C.D. (matures 14040VDH4 $ 7,489.15 $ 7,000.00 11 1/04) Accrued Interest to said Capital $ 44.41 $ 44.41 One C.D. 7500 C:mital One C.D. (matures 14040VEU4 $ 7,541.52 $ 7,000.00 1 6/04) Accrued Interest to said Capital $ 15.94 $ 15.94 One C.D. 7000 Capital One C.D. (matures 2/7/05) 14040VFQ2 $ 7,019.74 $ 7,019.74 Accrued Interest to said Capital $ 119.88 $ 119.88 One C.D. 8500 Discover Bk C.D. (matures 3/7/05) 25467BJE9 $ 8,634.39 $ 8,000.00 Accrued Interest to said Discover $ 141.41 $ 141.41 BkC.D. 8000 American Natl Bk& Tr Co. C.D. 027789RL2 $ 8,296.79 $ 8,296.79 (matures 6/7/05) Accrued Interest to said American $ 26.66 $ 26.66 Natl C.D. 7000 American Natl Bk&Tr Co C.D. 027789TA4 $ 7,225.75 $ 7,225.75 (matures 7/12/05) Accrued Interest to said American $ 223.83 $ 223.83 Natl C.D. 2500 MBNA Amer Bk C.D. (matures 55264DV Al $ 2,469.66 $ 2,000.00 11/7/05) -3- Accrued Interest to said MNBA $ 14.05 $ 14.05 C.D. 5000 Discover Bk C.D. (matures 25467BDU9 $ 5,141.34 $ 5,141.34 11/9/05) Accrued Interest to said Discover $ 42.78 $ 42.78 BkC.D. 8500 MBNA Amer Bk C.D. (matures 55264DRK4 $ 8,663.26 $ 8,000.00 12/27/05) Accrued Interest to said MBNA $ 268.03 $ 268.03 C.D. 5000 Discover Bk C.D. (matures 2/7/06) 25467BHEI $ 5,055.90 $ 5,055.90 Accrued Interest to said Discover $ 113.34 $ 113.34 BkC.D. 7000 Providian Natl Bk C.D. (matures 74407MKTl $ 6,960.45 $ 6,960.45 2/14/06) Accrued Interest to said Providian $ 142.98 $ 142.98 Natl C.D. 17500 Citizens Nat Bk C.D. (matures I 7476NAH I $17,515.82 $ 17,000.00 4/11/06) Accrued Interest to said Citizens $ 192.50 $ 192.50 C.D. 5500 Discover Bk C.D. (matures 25467BKT4 $ 5,588.60 $ 5,000.00 4/18/06 Accrued Interest to said Discover $ 54.12 $ 54.12 BkC.D. 7500 Providian Natl Bk C.D. (matures 74407ML86 $ 7,416.08 $ 7,000.00 7/11/06) Accrued Interest to said Providian $ 194.06 $ 194.06 Natl Bk C.D. 5500 CTJtal Crossing Bk C.D. (matures 140071CE9 $ 5,473.10 $ 5,000.00 9/ /06) Accrued Interest to said Capital $ 64.93 $ 64.93 Crossing C.D. 2500 MBNA Amer Bk C.D. (matures 55264DVB9 $ 2,460.35 $ 2,000.00 11/7/06) Accrued Interest to said MBNA $ 15.17 $ 15.17 Amer C.D. 10000 MBNA Amer Bk C.D. (matures 55264DWV4 $ 9,963.31 $ 9,963.31 12/19/06) Accrued Interest to said MBNA $ 5.67 $ 5.67 Amer C.D. 2500 Great Southem Bk C.D. (matures 39120VHK3 $ 2,509.95 $ 2,000.00 12/28/06) -4- Accrued Interest to said Great $ 64.41 $ 64.41 Southern C.D. 15000 Discover Bk C.D. (matures 1/9/07) 25467BVGO $14,874.64 $ 14,874.64 Accrued Interest to said Discover $ 341.67 $ 341.67 BkC.D. 7000 C~tal One Bk C.D. (matures 14040VGE8 $ 6,928.34 $ 6,928.34 2/ /07) Accrued Interest to said Capital $ 112.78 $ 112.78 One C.D. 10000 Franklin Temp Bk C.D. (matures 35472QALl $10,008.14 $ 10,008.14 4/9/07) Accrued Interest to said Franklin $ 20.61 $ 20.61 Temp C.D. 17500 First Nat1 Bk C.D. (matures 32112FAD6 $17,154.81 $ 17,000.00 5/15/07) Accrued Interest to said First Natl $ 89.59 $ 89.59 C.D. 11 000 American Natl Bk C.D. (matures 02771PAW7 $10,797.52 $ 10,797.52 617107) Accrued Interest to said American $ 23.96 $ 23.96 Natl C.D. 2500 MBNA Amer Bk C.D. (matured 55264DRQl $ 2,500.14 $ 2,500.14 6/27/02) Accrued Interest to said MBNA $ 77.00 $ 77.00 Amer Bk C.D. 5000 MBNA Amer Bk C.D. (matured 55264DHMl $ 5,018.98 $ 5,018.98 8/9/02) Accrued Interest to said MBNA $ 128.41 $ 128.42 Amer Bk C.D. Total $ 600,000.00 IN WITNESS WHEREOF, intending to be legally bound hereby and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, and a copy thereof delivered to Charles C. Carothers III and Cindy Ann C. Pagano, Trustees, as provided in Section 6204 of the PEF Code, I have hereunto set my hand and seal, this ,qI<. day of December, 2002. #'T1.L~. ~,'... Ethel M. Carothers -5- , ."--'~---_.,._..._~-_.,_._..- - "'~--"'-""~-- COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNfY OF CUMBERLAND ) On this, the / qIL day of December, 2002, before me, a notary public, personally appeared Ethel M. Carothers, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. &"'~~LUAJ Notary Public NOTARIAL SEAL CORRINE l. MYERS. mlblle Carlisle Born. Cumbert M Commission Ei . es Ma 'n, -6- R~y-t!lllO'\X'II.oo) ~ GCi:~ Wfljg 5g:~ ~ *' In ,:0 - / r. I-"! .,) REV-1500 INHERITANCE. TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNsnVANlA DEPARTt.ENT OF REVENUE DEPT,2B0601 ':IA.RRISBURG~!,~__.!!_128-~~_ _ ,-- (jr'F'iCfAL. USE ()NL', : FILE NUMBER , 21 02 l____ -.QQlJtLTy ~ODE: _ YEAR -- -- SOCIAL SECURITY NUMBER 00849 NUMBER DECEDENTS N-AME (LAST. FIRST. AND MIDDlE INITIAL) CAROTHERS, CHARLES C. ~ z w o w u w o DATEOF'DEATH (MM~DD-YEAR)-- - -nJATEOFBIRTH{MM-DIJ.YEARj -- 189-09-4458 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 03 181 o Remainder Return (date of death prior 10 12.13-82) 4a, Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trusl) Copyright 2000 form software only The Lackner Group. Inc, 06/23/2002 03/12/1917 ------.- ----------- ----- --- ----- --- ----- .----------.- (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST AND MIDDLE INITIAL) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes Ten East High Street Carlisle, P A 17013 '--"..- -- '. - . - OFFIC!!'.,L USI." ONI,Y nun 181 o 2, Supplemental Retum (1) (2) (3) (4) (5) (6) (7) 735,466.32 None None 1,348.00 ---- -' ------ None None 6. Decedent Died Testate (Attach copy a/Will) ~~ ~m ~o u~ rrELEPHONE NUMBER 717/243-3341 ------.---------- ------.---- --------- , __u___ ______.____ (8) 736,814.32 1. Real Estate (SeIledule A) ~ ~ ~ ~ u w ~ 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (SeIledule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule \) 11. Total Deductions (total Lines 9 & 10) (9) (10) (11) (12) 736,814.32 12. Net Value of Estate (line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (SeIledule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) 736,814.32 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 0.00 \4, \74.73 14,174.73 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT <" ,.", :liu ,~}mUUhjim. ~lj;A~il11i81;0H:j0H1iG\]'+1ffiGfET-I Form REV.1500 EX (Rev. 6-00) 15.Amount of Line 14 taxable at the spousal tax rate, 421,820.32 x .00 (15) or transfers under Sec. 9116(a)(1.2) _.~_._--"..--._-- ~ 16.Amount of Line 14 taxable at lineal rate 314,994.00 x .045 (16) ~ ----.-----.- ~ ~ 17.Amount of Line 14 taxable at sibling rate x .12 (17) ~ u ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) ~ 19. Tax Due (19) Decedent's Complete Address: STREET ADDRESS 507 Forge Road CITY Boiling Springs i STATE PA ZIP 17007 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 12,000.00 -------,.----.-- 631.5 8 Total Credits (A + B + C) 3. Interest/Penalty jf applicable D. Interest E. Penalty TotallnteresVPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (1) 14,174.73 (2) 12,631.58 (3) 0.00 (4) (5) 1,543.15 (5A) (5B) 1,543.15 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income oftha property transterred;.....................................,,"'....,...u............. b. retain the right to designate who shall use the property transferred or its income;.......... c. retain a reversionary interest; or..........................,..................".". .................... d. receive the promise for life of either payments, benefits or care?............. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............. ... .......,............. ......... ...... ..... ............. ............. ... .............. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?... .................... ................... Yes No ~ I o /81 o /81 o /81 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury. I declare that I have examned this return, including acc~nying schedules and statements, and 10 the best of my knowledge and belief. It is true, correct and complete_ Declaration of pr~r~_~the.o:.I~~e personal ~epresentaIiY~ is based on all inf~!iM of which pteparer l!~ any I<n~ed~_ SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN ADDRESS Ethel M. Carothers_ 507 For~ Road ~_--"-,-n,~ _un_~___-.farlis1"-'--~ 17013 n SIGNATURE OF PERSON RESPONSIBLE FOR FIUN RETURN ADDRESS ~ THE THAN RE ESENTATIVEn ADDRESS ___n___n__..._ Edward L. Schorpp Ten East High Street Carlisle, P A 17013 DATE .;:2,.20.CJ .3 DATE DATE ..2 r..::;o .0 C 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 3% [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 0% [72 P.S. g9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax. return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The lax 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 ofthe child is 0% [72 P.S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, 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 12% [72 P.S. ~9116 (a) (1.3)J. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF f'eNNsnVANlA INHERITANCE Tp.xRETURN RESIDENT OECCOENT ___._<<_1_ ESTATE OF CAROTHERS, CHARLES C. All property jointly-owned with right of survivorship must be disclosed on Schedule F, ITEM NUMBER . -------r-::-....--~---'---. -------..~-----------.~--.-.----.. .----.--. ....----- ---.-.- 1 , One-half (112) interest in Legg Mason Account #360-02380,registered to Charles C. . Carothers and Ethel M. Carothers as teneuts in common (see attached statement) DESCRIPTION FILE NUMBER 21 - 02 - 00849 UNIT VALUE VALUE AT DATE OF DEATH 735,466.32 TOTAL (Also enter on line 2, Recapitulation) 735,466.32 *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMYONWEAL TH OF PENNsnVANlA INHERITANCE TAX RETURN RESIDENT DECEDENT ------------------ ------.- ,--- ------.._----" ----..---.------ --'---.--- ESTATE OF CAROTHERS, CHARLES C. FILE NUMBER 21- 02 - 00849 Include the proceeds of liligation and the date the proceeds were received by the estate. All properly jointly-owned with the right of survivorshIp must be disclosed on schedule F. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH 100.00 Failor-Wagner Post 421, American Legion, death benefit 2 United Church of Christ Homes, refund of credit balance 1,248.00 TOTAL (Also enter on Line 5, RecapitulatIon) 1,348.00 REV-WI3 EX+ (9-00) *' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITA.NCE TI\XRETURN RESIDENT DECEDENT -...---.- ------...-- ESTATE OF CAROTHERS, CHARLES C. FILE NUMBER 21 - 02 - 00849 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT _Do .NotUsLT.ws1e.e(s~ AMOUNT OR SHARE OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Ethel M. Carothers 507 Forge Road, Boiling Springs, PA 17007 Spouse Residue I I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate. on Rev 1500 cover sheet: I II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET REV.1647 EX+ (9-00) *' SCHEDUL.E M FUTURE INTEREST COMPROIVIISE (CheckBox4aon Rev-1500CoverSheet) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN __BEm.Q!:ONTPg!:ODENT___ _ ESTATE OF CAROTHERS, CHARLES C. FILE NUMBER 21 - 02 - 00849 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 wW 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 181 Will 0 Trust 0 Other I. Beneficiaries 1. Ethel M. Carothers --------- -. ---.-'. 2. 3. 4. 5. Spouse DATE OF BIRTH 05/08/1920 N3ElO IIEAAEST BlRTIDAY 82 NAME OF BENEFICIARY RELATIONSHIP ,- 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 ri9ht. 'n_ _..____n__U Unlimited_ right ofwithdraw~~D Limi!!d righ~~f withclra!,al III. I Explanation of Compromise Offer: Date of Death Value of Disclaimer Trust Age of Life Tenant at nearest birthday Federal Section 7520 rate for June 2002 Spousal Principal Withdrawal Rate Total Interest Rate and Withdrawal Rate Remainder Factor Present value of spousal interest Remainder 600,000.00 82 5.8% 5.0% 10.8% 52.50% 285,006.00 314,994.00 see footnote (1) footnote (1) Federal Table S Single Life Remainder Factor - Life Interest Holder Age 82 and 10.8% rate Internal REvenue Service Temp. Reg. Sec. 20.2031-7T IV. Summary of Compromise Offer: 1. Amount of Future Interest: 2. Value of Une 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 0 6% 0 3% 181 0% (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of line 1 taxable at lineal rate 06% 1814.5% (also include as part of total shown on Line 16 of Gover 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 6 must equal Line 1) 600,000.00 285,006.00 314,994.00 600,000.00 *' SCHEDUlE 0 ELECTION UNDER SEe. 9113(A) (SPOUSAL DISTRIBlJT1ONS) ___L COMMONWEALTH Of PENNSnVANIA INHERITANce TAX RETURN RESIDENT DECEOENT ______.__.-_""_____~--- _on. _______ -------.-.-...---- ---'-- -------- ESTATE OF CAROTHERS, CHARLES C. , FILE NUMBER 21 - 02 - 00849 -- ---------._---- ----- ----."--------- ____no ___.__" .___ ___.____.-___ 00 not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the ~isc~~i~~~"___~.____ ___. . ___ ~__ ___ Trust (marital, residual A, 8, By.pass. Unified Credit. etc.). Ii a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is induded as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION Assets listed in Disclaimer, copy attached VALUE 600,000.00 Part A Total 600,000.00 Part B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. n' -- DESCRIPTION' VALUE I Assets listed in Disclaimer, copy attached 600,000,00 Part B Total (If more space is needed, insert additional sheets of the same size) 600,000.00 / t Ii! !.f 11 ~II .l #' Estate Valuation Estate of Charles C. Carothers Joint Assets June 23, 2002 Personal and Confidential A Service of Legg Mason Wood Walker, Inc, Financial Advisor - Charles ], McKainlDavid KMetz - Carlisle, P A Prepared: October 7, 2002 Legg Mason Wood Walker, Inc. ~ ] 00 Light Street - P.O. Box 1476 - Baltimore, Maryland 21203-1476 - (410) 539-0000 We believe the info/'/IIntiolllo be accurate bllr Legg MasolJ Wood Worker, Inc. cnnltol be held /'espollsibleJor any losses caused by inadvertellf errors and/or omissiolls, (ftherc are (my questions regol'liing this repDrl please con/flel Legg Mason Wood Walker. Inc. oryolIl" Legg Mason Fin((ncial Advisor. Estate Valuation Joint Assets Date of Death: Valuation Date: Processing Date: 06/23/2002 06/23/2002 10/0712002 Estate of: Charles C. Carothers Account: 360-02380 Report Type: Date of Death Number of Securities: 73 rile ID: Carothers. Charles C. Joint Shares Securi ty Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 11 23262 .41 Cash (CASH) 23.262.41 OTC 21 2143 AT&T CORP (001957109; TI COM NYSE 06121/2002 9. 80000 9 .37000 HIL 06/24/2002 10. 34000 9 .76000 HIL 9.817500 21,038.90 31 688 AT&T WIRELESS SVCS INC (AWE) COM NYSE 06/21/2002 6 09000 5.59000 HIL 06124/2002 6 .00000 5.45000 HIL 5.782500 3,978.36 4) 14 AGERE SYS mc (OO845VlOO) NYSE 06/21/2002 2 .11000 .95000 H/L 06/24/2002 1 .98000 .85000 HIL 1.987500 27.82 51 359 AGERE SYS INC (00845V209) CL B NYSE 06/21/2002 2 .12000 .86000 H/L 06/24/2002 1 .95000 .82000 1-111 1.937500 695.56 6) 112 AVAYA mc (AVj COM NYSE 06121/2002 5 35000 4 .53000 HIL 06/24/2002 5. 20000 4 .74000 HIL 4.955000 554.96 71 3596 BELLSOUTH CORP (079860102; BLS) COM NYSE 06/21/2002 31. 10000 29. 85000 rilL D6/24/2002 30. 79000 28 .87000 HIL 30.152500 108,428.39 81 157 DELAWARE GROUP EQUITY FDS I (246093108; DELFX ) BALANCED CL A NASDAQ 06/21/2002 14.71000 Bid 14.710000 2.309.47 Div: 0.045 Ex: D6/21/2002 Rec: 06/20/2002 Pay: 06/26/2002 7.06 91 100 FIRST TR ADVANTAGE PO (33734V345) liT eMB 188PA M aTe 06/2112002 711 .95000 Bid 06/24/2002 711 .92000 Bid 711.935000 71.193. SO Carryover & daily interest; MIA Int: 3.26 Ex: 06/12/2002 Rec: 06/14/2002 Pay: 0613012002 326.00 101 140 FIRSTENERGY CORP (337932107; PEl COM NYSE 06/21/2002 34 .24000 33 .45000 HIL 06/24/2002 34 .30000 33 .56000 HIL 33.887500 4,744.25 Page 1 This report was produced with EstateVaL a product of Estate Valuations & Pricing Systems. Inc. If you have questions. please contact t;VP Systems at 1818) 313-6300. (Revision 6.4,1) Estate Valuation Joint Assets Date of Death: Valuation Date: Processing Date; 06121/2002 06/23/2002 10/07/2002 Estate of: Charles C. Carothers Account: 360-02380 Report Type: Date of Death Number of Securities: 73 file 10: Carothers. Charles C. Joint Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value 2.13000 Bid 16.57000 Bid 2.28000 H/L 2.1DCClQ H/L 34.20000 HIL 34.11000 HIL 100.38000 Bid 100.28000 Bid 100.57000 Bid 100.44000 Bid 968.83000 Bid 968.66000 Bid Carryover & daily interest: Int: 3.81 Ex: 06/06/2002 _Rec: 06110/2002 Pay: 06/25/2002 10 PENNSYLVANIA INSD MUNS INCOME (70884C750) UT SER 152 S aTe 06/21/2002 0612412002 2.130000 16.570000 2.)40000 34.902500 100.330000 100.505000 968.745000 N/A 140.97 293.937500 815.695000 45,536.33 22,181.13 3,182.40 2.268.66 4,715.51 N/A 30,151.50 N/A 35.843.57 2.939.38 NfA 28.549.33 N/A 1'his repot"c was produced with EstateVaL a product of Estate valuations &: Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300. IRevision 6.4,1) Shares or Par Security Description High/Ask 111 21378.557 FRANKLIN CUSTODIAN fDS INC (353496300; FKINXj INCOME FD CL A NASDAQ 06/2112002 121 1338.632 GOLDMAN SACHS TR 138142GI03; GSCGX) CAP GROWTH POR NASDAQ 06/2112002 131 1360 LUCENT TECHNOLOGIES INC (549463107; LU) COM NYSE 06/21/2002 2.54000 06/24/2002 2.44000 141 65 MCR CORP NEW \62BB6EIOBi NYSE 06/2112002 06/24/2002 35.30000 36.00000 151 47 NUVEEN TAX FREE UT TR INSD PA (6706H7227) UT SER 226 M GTe 06/21/2002 06/24/2002 Carryover & daily interest: 161 300 NUVEEN TAX EXEMPT UNIT TR PA 16706H9199) UT SER 173 M aTe 06/21/2002 06/24/2002 Carryover & daily interest: 171 37 PENNSYLVANIA INSD MUNS INCM TR (708837109) UT SER 237 M aTe 06/21/2002 06/24/2002 181 Carryover & daily interest: 191 35 PENNSYLVANIA INSD MUNS INCM TR (708840394) UT SER 172 s GTe 06/21/2002 0612<1l12002 Carryover & daily interest: Page 2 293.87500 Bid 294.00000 Bid 815.80000 Bid 815.59000 Bid Date Ot Death: Valuation Date: Processing Date: Shares or Par 201 211 221 2]1 241 251 2&1 Estate Valuation Joint Assets G6123J20Q2 06/23/2002 10/07/2002 security DescriPt ion High/ASk Low/Bid 973 .15000 Bid 973.29000 Bid Carryover & daily interest: Int: 4 Ex: 06/0612002 Rec: 06110/2002 Pay: 06/25/2002 11 PENNSYLVANIA INSD MUNS INCM TR (708840600) UT SER 181 M = 06/21/2002 06/24/2002 Estate of: Charles C. Carothers Account: 360-02380 Report Type: Date of Death Number of Securities: 73 File IO: Carothers, Charles C, Joint Mean and/or Div and Int Security Adjustments Accruals value 973.220000 N/A 60.00 979.920000 N/A 44.11 1069.470000 N/A 68.10 99S.46000Q N/A 43.40 1066,710000 N/A 114.50 1015.735000 N/A 38.52 957.175000 N/A 160.02 14, 59B. 30 10,779.12 16.042.05 9,954.60 26,667,75 9.141.61 40.201.35 This report was produced with EstateVal, a product of Estate Valuations &: Pricing Systems. Inc. If you have questions. please contact INP Systems at (818) 313-6300. (Revision 6.4.1) 15 PENNSYLVANIA INSD MONS INCM TR {708B4D56Bl UT SER 179 M aTC 06/2112002 06/24/2002 979.90000 Bid 979.94000 Bid Carryover & daily interest: Int: 4.01 Ex: 06/06/2002 Rec: 06/10/2002 Pay: 06/25/1002 15 PENNSYLVANIA INSD HUNS INCM TR (70884D709) U'1' SER 135 M aTC 06/21/2002 06/24/2002 1069.46000 Bid 1069.480QO Bid Carryover & daily interest: Int: 4.54 Ex: 06/06/2002 Rec: 06110/2002 Pay: 06/25/2002 1Q PENNSYLVANIA INSD MUNS INCOME (10884E301) UT SER 208 M aTC 06121/2002 06/24/2002 995.49000 Bid 995.43000 Bid Carryover & daily interest: Int: 4.34 Ex: 06/06/2002 Rec: 06/10/2002 Pay; 06/25/2002 25 PENNSYLVANIA INSD MUNS INCOME (70884E509) UT SER 218 M OTC 06121/2002 06/24/2002 1066.65000 Bid 1066.77000 Bid Carryover & daily interest: Int: 4.58 Ex: 06/06/2002 Rec: 06/10/2002 Pay: Oo/2S/200] PENNSYLVANIA INSD MUNS INCOME i70884E624) UT SER 224 M aTC 06121/2002 06/24/2002 1015.71000 Bid 1015.76000 Bid Carryover & daily interest: Int: 4.28 Ex: 06/06/2002 Rec: 0611012002 Pay: 06/25/2002 42 PENNSYLVANIA INSD MONS INCOME (70884E822) UT SER 234 M WC 06/21/2002 06/24/2002 957.27000 Bid 957.08000 Bid Carryover & daily interest: Int: 3.81 Ex: 06/06/2002 Rec: 06110/2002 Pay: 06/25/2002 Page 3 Estate Valuation Joint Assets Date of Death: Valuation Date: processing Date: 06123/2002 06123/2002 10/07/2002 Estate of: Charles C. carothers Account: 360-02380 Report Type: Date of Death Number of Securities: 73 File 10: Carothers, Charles C. Joint Shares or Par Security Description High/Ask Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value 27) 10 PENNSYLVANIA INSD MUNS INC TR (70884F100l UT SER 239 M OTe 06/21/2002 943. 48000 Bid 06/24/2002 943 ,08000 Bid 943.280000 9,432.2,0 Carryover & daily interest: NIA rnt: 3.75 Ex: 06/0612002 Rec: 06/10/2002 flay: 06/25/2002 37.50 PENNSYLVANIA INSD MUN5 INC 1'R (70884f'118) UT SER 239 S aTe 06/21/2002 943. 48000 Bid 06/24/2002 943 .08000 Bid 943 .280000 8.489.52 Carryover & daily interest: NIA 1128 QWEST COMMUNICATIONS }:NTL INC (749121109; Q) COM NYSE 06/21/2002 4 74000 4 .50000 HIL 06/24/2002 4 .65000 4 .30000 HIL 4.547500 5.129.58 5343 sse COMMUNICATIONS INe (78387G103; SSC) COM NYSE 06/21/2002 :n.350CO 30. SOODD HIL 06124/2002 31.35000 29.50000 HIL 30.675000 163,896.52 281 291 301 311 2248 VERIZON COMMUNICATIONS (VZ) COM NYSE 06/21/2002 41 .00000 39. 60000 HIL 06/24/2002 39 2,5000 3B .50000 HIL 39.737500 89,329.90 321 1590 VODA.FONE GROUP PLC NEW 192B577107; von) SPONSORED ADR NYSE 06/2112002 13 .67000 13.07000 HIL 06/24/2002 1] .49000 12.91000 H/L 13 . nSOGO 21.123.15 oiv: o. 1141 Ex: 06/05/2002 Rec: 06/07/2002 Pay: 08/19/2002 181.42 331 10000 AMCORE BK N~ ROCKFORD ILL \02341VEK1) QTe DTD: 10/11/2000 Mat: 10/11/20026.1% 06/2112002 100 .88240 Bid 06/2412002 100. 8754-0 Bid 1 CO. 8189'00 10.087.89 lnt: 04/11/2002 to 06/23/2002 134.00 34). 10000 51 BK & TR STATEN IS NY \7B424EAMS) aTe 01'0: 10/31/2001 Mat: 10/31/2002 2.8% 06/21/2002 100 .08270 Bid 06/24/2002 100 .08370 Bid lCC.C832C(\ 10,008.32 lnt: 10/31/2001 to 06/23/2002 181.22 351 5000 BEJ\L BK SSE OJ\LLAS TEX (0136BXRL4) aTC 01'0: 12/05/2001 Mat: 12/04/2002 2.85% OS/21/2002 100 .09410 Bid 06/24/2002 100 .09790 Bid HH).096000 5,004.80 Int: 12/05/2001 to 06/23/2002 78.38 Page 4 This report was produced with EstateVa1. a product of Estate Valuations & Pricing Systems. Inc. If you have questions, please contact EVP Systems at (818) JU-6300. (R.evision 6 4,1) Estate Valuation Joint Assets Date of Death: Valuation Date: Processing Date: 0"12312002 06/23/2002 10/07/2002 Estate of: Charles C. Carothers Account: 360-02380 Report Type: Date Ot Death Number of Securities: 73 File 10: Carothers, Charles C. Joint Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value 101.29420 Bid 101.29040 Bid 101. )7160 Bid 101.36719 Bid 99.86090 Bid 99.86140 Bid 102 21150 Bid 102.21340 sid 102.688'210 Bid 102.68480 Bid 1Cl1.74860 sid 101.74730 Bid 101. 25860 Bid 101.26530 Bid 102. H2nD Bid 102.34820 Bid 101.292100 31.40 101.169394 48.97 99.86.1150 152.22 102.212450 186.49 102.686800 40.29 101.747950 34.30 101.261950 240.25 102.345100 255.94 10. 12(L 2) 17,212.80 15,971./8 14,309.74 14,376.15 18,314.63 12 .151. 43 15,351.76 This report:. was produced with EstateVaL a producr. oE Estate valuations & Pricing Systems. Inc. If you have questions, please contact EVP Systems at (818) 313-6300. {Revision (i,4.1) Shar"es or pa r Securl ty Description High/ASk 361 10000 WASHINGTON TR BK SPOKANE WASH (940615AZO\ O'Te orD: 12/06/2000 Mat: 12/06/2002 6.65% 06/21/2002 0612412002 Int: 06/06/2002 to 06/23/2002 371 17000 FIRST NAT BK CONWAY SPRINGS KS (32111UAD4} O'TC DTD: 0]/05/2001 Mat: 01/06/2003 6.1% 06/2112002 06124/2002 381 Int: 06/06/2002 to 06/23/2002 16000 BANK WEST SAN FRANCISCO CALIF (065680BMll OTe OTD: 02/06/2002 Mat: 02/06/2003 2.5% 06121/2002 06/24/2002 391 Int: 02/06/2002 to 06/2]/2002 14000 FIRST USA BK WILMINGTON DEL (]37434N34\ OTe DTD: 04/12/2000 Mat: 04/14/2003 6.95% 06121120{)2 06/24/2002 401 lnt: 04/14/2002 to 06/23/2002 14000 AMERICAN NATL BK&TR CO CHICAGO (027789RK4\ me DTD: 06/07/2000 Mat: 06/09/2003 7.4% 06/21/2002 06/24/2002 lnt: 06/09/2002 to 06/23/2002 411 18000 FIRST MERIT BK AKRON OHIO (320844CM]) me OTO: 06/08/2001 Mat: 06/09/2003 4.9% 06/21/2002 06/24/2002 lnt: 06/09/2002 to 06/23/2002 421 12000 PROVIDIAN NATL BK TILTON NH (74407MN68) OTe OTO: 07/18/2001 Mat: 07/18/2003 4.65% 06/21/2002 06/24/2002 lnt; 01/18/2002 to 06/23/2002 431 15000 PROVIDIAN NATL BK TILTON NH (74407F3H1) OTe OTD: 09/20/2000 Mat: 09/22/2003 6.75% 06/21/2002 06/24/2002 Int: 03/22/2002 to D6/2312002 Pa.ge 5 Estate Valuation Joint Assets Date of Death; 0612112002 Estate of: Charles C. Carothers Valuation Date' 06/23/2002 Account: 360-02180 Processing Date: 10/07/2002 Report Type: Date of Death Number of Securities: 13 File ID: Carothers. Charles C. Joint Shares Security Mean and/ or Div Clnd lnt Security or Par Description High/Ask Low/Bid Adjustments Accruals Va be 441 10000 DISCOVER BK GREENWOOD DEL (25467BDPOl O'tC OTD: 11/08/2000 Mat: 11/10;2003 6.6% 06121/2002 102. 70900 Bid 06/24/2002 102 71600 Bid 102.712500 10.211.25 lnt; 05/10/2002 to 06/23/2002 78.83 451 35000 CROSS CTRY BK WILMINGTON DEL (227482026\ OTC DTD: 02/07/2001 Mat: 02/09/2004 5.6% 0612112002 102.15910 Bid 06/24/2002 102.16110 Bid 102.160100 3S.756.04 Int: 02/09/2002 to 06/23/2002 729.56 461 15000 MBNA AMER BK NA NEWARK DEL (55264DOC1\ GTC DTD: 05/1012000 Mat: 05/12/2004 7.1% 06/21/2002 103 .57430 Bid 06/24/2002 103 .57550 Bid 103.574900 15,536.24 lnt: 05/12/2002 to 06/23/2002 121.29 471 24000 HOUSEHOLD BK FSB PROSPECT (441802BKOl OTC OTO: 08/02/2000 Mat: 08/02/2004 7.1% 06/2112002 10) .66710 Bid 06/24/2002 103 .67890 Bid 103.673000 24.,881. 52 Int: 02/02/2002 to 06/23/2002 667.40 481 10000 MBNA AMER BK NA NEWARK DEL (55264DLC8) OTC DTO: 10/11/2000 Mat: 10/12/2004 6.8% 06/21/2002 1D3.2~SB(} Bid 06/24/2002 103.25960 Bid 103.252700 10,325.27 Int; 04112/2002 to 0&/2312002 134 11 491 15000 CAPITAL ONE f S B FALLS CHURCH (14040VDH4J O'te DTO: 10/31/2001 Mat: 11/01/2004 4. .1% 06/21/2002 99 .84630 Bid 06/24/2002 99 .86430 Bid 99.855300 14, 978.30 Int: 05/0112002 to 06/2312002 88.83 501 15000 CAPITAL ONE f S B FALLS CHURCH (14040VEU4) GTe DTO: 12/05/2001 Mat: 12/06/2004 4.5% 06/21/2002 100. 54460 Bid 06/24/2002 100. 56250 Bid 100.553550 15.083.03 Int: 06/0612002 to 06/2312002 31.88 511 14000 CAPITAL ONE F S B FALLS CHUf{CH (14040VFQ2) O'tC DTO: 02/06/2002 Mat: 02/07/2005 4.5% 06/21/2002 100 .27510 Bid 06/24/2002 100. 28840 Bid 100.282050 14,039 .49 Int: 02/0612002 to OS/23/2002 239.75 Page 6 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems. Inc. If you have questions. please contact EVP Systems at {BI8) 313--6300 IRevision 6.4 1) Estate Valuation Joint Assets Date of Death: 06/23/2002 Estate of: Charles C. Carothers Valuation Date: 06/23/2002 Accoun t : 360-02380 Processing Date: 10/07/2002 Report Type; Date of Death Number of SeCurities: JJ file 10: Carothers, Charles C. Joint Shares security Mean and/or Div and Int Securi ty or Par Description High/Ask Low/Bid Adjustments Accruals Value ~-- 521 17000 DISCOVER BK GREENWOOD DEL (25467BJE9) OTe DTD: 03/0712001 Mat: 03/07/2005 5.65% 06/21/2002 101 .57520 Bid 06/24/2002 101 .58690 Bid 101.581050 17. 26B .18 Tnt; 01/07/2002 to 06/2) 12002 282.81 531 16000 AMERICAN NATL BK&TR CO CHICAGO (027789RL2l OTe orD: 06/07/2000 Mat: 06/07/2005 7.5% 06/21/2002 10J .7044() Bid 06/24/2002 103 .71530 Bid 103.709850 16,593. SB lnt; 06/0712002 to 06/2112002 53.33 541 14000 AMERICAN NATL BK&TR CO CHICAGO (027789TA41 OTC DTD: 07112/2000 Mat: 07/12/2005 7.15% 06/21/2002 103 .220'30 Bid 06/24/2002 10J .22900 Bid 103.224950 14,451.49 Int; 01(12/2002 to 06;2112002 447.67 551 5000 MBNA AMER BK NA NEWARK DEL (55264DVA1) lYre DTD: 11/0712001 Mat: 11/07/20054.4% 06/21/2002 99 .78020 Bid 06/24/2002 9B .79260 Bid 98.786400 4,939.32 Int: 05/07/2002 to 06/2312002 28.11 561 10000 DISCOVER BK GREENWOOD DEL {25467BDU9) lYre DTD: 11/09/2000 Mat; 11/09/2005 7% 06/21/2002 102 .82210 Bid 06/2412002 102 .83140 Bid 102.826750 10,282.68 Int: 05/0912002 to 06/2112002 85.56 571 17000 HBNA AMER BK NA NEWARK DEL (55264DRK4) aTe DTD: 12127/2000 Mat; 12/27/2005 6.45% 06/21/2002 101 .91630 Bid 06/24/2002 101 .92500 Bid 101.920650 17.326.51 Int: 12/27/2001 to 06/23/2002 536.07 591 10000 DISCOVER BK GREENWOOD DEL (25467BHE1) OTe DTD: 02/0712001 Ma.t: 02/07/2006 6% 06121/2002 101 .11310 Bid 06/24/2002 101 .12310 Bid 101.118100 10.111. 81 Int: 02/07/2002 to 06/23/2002 226.67 591 14000 PROVIDIAN NATL BK TILTON NH (74407MKTl) lYre DTD: 02/1412001 Mat: 02/14/2006 5.7% 06/21/2002 99.42920 Bid 06/2412002 99.44080 Bid 99.435000 13.920.90 Int: 02;14/2002 to 06/2112002 285.95 Page 7 'I'his report I>las produced with EstateVal, a product of Estate valuations & pricing Systems, InC. If you have questions, please contact EVP Systems at (818) 313--6300. IRevisi.on 6.4.11 Estate Valuation Joint Assets Date of Death: 06/23/2002 Estate of: Charles C. Carothers Valuation Date: 06/23/2002 Account: 360-02380 Processing Date: 10/07/2002 Report Type: Date of Death Number of Securities: 7J File In: Carothers. Charles C. Joint Shares security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 601 35000 CITIZENS NAT BK $EVIERVILLE TN (17476NAHll O1'e DTD: 04/11/2001 Mat: 04/1112006 5.5% 06/21/2002 100. 08490 Bid 06/24/2002 100. 09590 sid 100,Q90400 )5,0)1.64 Int; 04/1112002 to 06/23/2002 385.00 611 11000 DISCOVER BK GREENWOOD DEL (25467BKT41 OTe DTD; 04/18/2001 Mat; 04/18/2006 5.45% 06121/2002 101 .60570 Bid 06/2412002 101 .61600 Bid 101.610850 11, 177 .19 Int: (}4118/2002 to 06/23/2002 108.24 621 15000 PROVIDIAN NATL BK TILTON NH (74407ML861 OTC DTD: 07111/2001 Mat: 07/11/2006 5.75% 06/2112002 98 .87630 sid 06/24/2002 98. 88580 Bid 98.881050 14,832.16 Int: 01/11/2002 to 06/23/2002 388.13 631 11000 CAPITAL CROSSING BK (140071CE9) OTe DTD: 09/28/2001 Mat: 09/28/2006 5' 06/21/2002 99 .50620 Bid 06/24/2002 99 .51540 Bid 99.510800 10.946.19 Int: 0312B12002 to 06/23)2002 129.86 641 5000 MBNA AMER BK NA NEWARK DEL (55264DVB9) OTC DTD: 11/07/2001 Ma.t: 11/07/20064.75% 06121/2002 98 .409(\(\ Bid 06/24/2002 98 .41890 Bid 98.413950 4.,9"20.010 lnt: 05/0112002 to 06123/2002 30.35 651 20000 MBNA AMER BK NA NEWARK DEL (55264DWV4) OTC DTD: 12/19/2001 Mat: 12/1912006 5.1% 06/21/2002 99 .62840 Bid 06/24/2002 99 .63780 Bid 99.633100 19,926.62 Int: 06/1912002 to 0612312002 11.33 661 5000 GREAT SQUTHN BK FSB (39120VHK3) mc DTD: 12/28/2001 Mat: 12/28/2006 5.3% 06/21/2002 100 .3933G Bid 06/24/2002 100 .40270 Bid 100.398000 5.019.90 Int: 12/28/2001 to 0612312002 128.82 671 30000 DISCOVER BK GREENWOOD DEL (25467BVGO) O1'C DTD: 01109/2002 Mat; 01/09/2007 5% 06/21/2002 99 .15930 Bid 06/24/2002 99. 16930 Bid 99.164300 29.749.29 Int: 01/0912002 to G612312GQ2 683.33 Page 8 1his report was produced with EstateVal, a product of Estate Valuations & Pricing Systems. Inc. If you have questions. please contact EVP Systems at (818) 313-6300, (Revision 6.4.1) Estate Valuation Joint Assets Date of Death: valuation Date: Processing Date: 06/23/2002 06/2312002 10/07/2002 Shares or Par Securi ty Description High/Ask 681 14000 CAPITAL ONE F S B FALLS CHURCH (14040VGE81 aTC OTO: 02/27/2002 Mat: 02/27/2007 5% 06/21/2002 06/24/2002 Int: 02/27/2002 to 06/23/2002 691 20000 fRANKLIN TEMPLTN BK&TR S~LT LK (35472QAL1) OTC OTO: 04/08/2002 Mat: 04/09/2007 5.3% 06/2112002 06/24/2002 Int: 06/09/2002 to 06/23/2002 701 35000 FIRST MATL BK ROCKIES MEEKER i32112fAD61 aTC DTD: 05/15/2002 Mat: 05/15/2007 4.85% 06/2112002 06/24/2002 lnt: 05/15/2002 to OS/23/2002 711 22000 AMERICAN NATL BK-FOX CTY APLTN (02771P~W71 aTC OTO: 06/07/2002 Mat: 06/07/2007 4.9% 06/21(2002 06/24/2002 721 Int: 06/07/2002 to 06/23/2002 5000 MBNA AMER BK NA NEWARK DEL (55264DRQ11 OTC 010: 12/27/2000 Mat: 06/27/2002 6.3% 06/21/2002 06/24;2002 Int: 12127/2001 to 06/2312002 731 10000 MBNA AMER BK NA NEWARK DEL (55264DHM1) OTC 010: 08/09/2000 Mat: 08/09/2002 6.9% 06/21/2002 06/2412002 Int: 02/09/2002 to 06/23/2002 Total Value: Total Accrual: Total: $1,470.930.63 Page 9 Low/Bid 98.97120 Bid 98.98150 Bid 100.07640 Bid 100.08640 Bid 98.02190 Bid 98.03300 Bid 98.153BO Bid 98.16170 Bid 100 01150 Bid 100.00000 Bid 100.3.8390 Bid 100.37540 Bid Estate of: Charles C. Carothers Account: 360~02380 Report Type: Date of Death Number of Securities: 73 File 10: Carothers. Charles C. Joint Mean and/or Div and Int Security Adjustments Accruals Value 9oS.976350 13. BS6. 59 225.56 100.081400 20.016.28 41.22 98.027450 34.3C9.61 179.18 98.159250 21,595.04 47,91 100.005750 5,000.29 154.00 100.379650 10,037.97 256.83 $1,461,517.99 $9.412.54 This report Wil.S prOduced with EstateVal, a prorlllct of Estat<? valuations & Pridng Systems. Inc. If you helve questions, please contact EVP Systems at 1818) 313-6300. (Revision 6.4.11 . .'. :.'.;,}1 J. ;:~ /:' .;; ;~ ' r.l, (-L:..JO-4q.'jL' LLoo MA~UN LA~Ll~L~ PAGE 02 TENANCY ACCOUNT AGREEMENT (To he u::;ed f()J" tenanlS in (;ummon Gr joint tenants with lights of survivorship) (Na.lrj~I>f~CC(.l'WI{) Charle.s & Ethel Carothers , r lJi'ant'hlA~(J"unJ Num4tj (;-.4.) CJM 360- 02',80 Gentlemen: ""(ll) Joint Tenorlf.; ex l'e~~ inrcminn af th~ l(J1deJ'.~ign~.,.tta..CteCh.... ill: c,'i'?alc Ot' ~~lt ,1$ jailJt len.?lUs wi~h dgh(~ of survivorship al:cl not let\an .~~lmon. .bthe~eVent of the de.aIl"l of either of the un<..lcn'dg-ned, the entire interest ill t.he joir.l .\CC(Hlllt sh2.ll be v~~t_ed ~'i\.1l-vivor$ U:1 r11':' $1\111(", renns ,lnd corr.dieir.mri flS theretofore hC.ld, without ill il~!I~ec,rt}kr!"~ing the decedent' ~ CSHit~ ~li.abili~Yidcd fOf below. / ------ >l<(b) T('_ncmt~ hI Cnmrnrm. It i::,; .he eXflro.ss intcn~ion of the undefsigned tCl create, a tenancy in common account. III the event of the dc.:ltn of eilill"l. or [lny of Ihe lllHier~ignert (,/1::: intt:l'~~I~ ill the ~1l::C::()Urlt as of tbe C/O,'H:, o( bllSit1!~,<;s on Ihe d:'!l.e of ueath 1)1" decedent (Dr t)r\ lhe next fOl1oWlllg bU$ine~s day if the datc of dellth is !\Ot a bminess day), shaH be flS follows: Charles Carothers Name of Participant or his 01' her ('.state 5- 0 % Ethel Carothers 50 or hi~ nr her e~tate ~% Name of Pal'licip~nt _~~.~~___ or hb o(hert:.~tatc % Name or Participant but any 19.>i:cs, costs, expenses, OJ' olhel' charge$ be~oming a lien ag,lin~1 Or heing payable OUI. M !h~ accmmt as the. result of tn!:: dealh 01' the de:ccde.nt, 01' t~t'ough the exc:l'cisc by his or hel' r.'~{[lte Ot. i"(,;pJ'CsentHtive~ ()( nn)' righn:: in lh~. accmlnt sb!\!I, so far uS p<?sslble, he deducted from thG it)wr~.~L of t.he eslate of such decedent. TbiR provision shall not relealle the ~lece.de:I\L's cslMc from the liability provided for below, (c) S1,1bjett to the provisions hereof, all notices, deJTHlnth, cl)t1l'frrnaciotl!', reporti>, statemelits of accO\1nt l'lnd other communicl:1t[ons for t.hc undcl'~igl\ed in respect of the aCCOIJI\t ar('l to he dh'ecred to the add~1:s then appearing on your books. (d) Tn cnT1.;;idepUion of yell_lf carrying the a.bov~ ctc:lcI'ibed aCCOunt fcw the llndersignen, the under~igned JOintly .and S~VC('(l!ly agree thflt ellch of IhelTl .~h;Jll h!\ve'; :ull!1Qrily illl hel131r of the aCCDlJl\[ to b1.JY. sell (including short I;<lks) and otherwise deal in. throu~h YO~l as brokers, or \.vith YOll ,\!; t1i:~dli~[';_ ,-;HKk:, hond!; and m.heT S~(;Ulllie~, 011 margin l)l otherwise; to receive or1 hehalf of the ii/Vcount J~rnand~. IlU\ll'l.'S, c(lriflllrlations, i"CllllrtS, statement$ of <'Jccoum and cOmmtlll1cat/()lls of CVCI'Y kinci; tQ l'~ceiv~ 01t bE':nnlf of the .KC(lll\1~ moni~s, :>l't.:tll"itie.~: IJnd propei'ty of ever]' kind linG to di~p()!H; \)f ~arne: to make on behaJf of the aCCOuilt i\gr~,el11ell\S relilling tQ f\ny of the fOJ'egoing rnatlr;r:-. :ind to terminMe or n'todify ~Hlme 01" waivl! ;1ny of th(~ pr()v\si()l\~ L\l~lt.:M; <l1\d gCtlct"i:lHy Lo dl.lal Wilh you ot) behnlf of Ihe aCCOUlll either individually or in jOint name as fully and completelY:t'j if t:rjCh alQne were intcr'~sled in said aCcollnl. all withom notice. to rhe 0ther or Nhon: interesLed in :'laid lIi.;C(JUllt, You atc authofi:t,ed to follow the instruclions of i\ny of the undersigned in evelY respect conr.erlllng I-he ~(lid aCCOunt with you and to 1Tl.1.-tke deliveries to any of the undersignctl, ur upon the instructions of liny of the l1L1dCI"!tigncd. of flllY or flU scc~lrities in the !lllid llccol,mL, and to mnke payments to .:1\\)' of the unde)'sigMd, or up(]n the order of any oj" tIll:. u(ldcr,~igncc1. of any or till monies <\l (l,ny time 01' from time to tllnC in the said accQt1l\t as ~ny of the (lnder~igncd may ordcl' and d11'ec1. even if such d~H."erles und lor .r~yrneJ1!s ;;hl111 be made to any of lh0 undersigne.d p~J'son~ny, and not far the <lecom\t of the uncterlOLgne(l. In the event of I'lll}' such d~liverie,<; of ~ecuritie:) 01" payments of lTIlJnies lQ any of the under::;igncd as nforesaid, yO\~ shall be undt:r n() duly or obligation to in.quire. into tbe pllrposr:: of propriety of au)' such demand for delivery {)f ~ecuritie~ or payments (If r'I1onief:, and Y<.ll1 sball not be b(Jl.ll\d to see to th~ applicatiol1 or dispo~ition of Ule said securities, Dud tile IHTthoI'ity hereby conferred shnJ] reJYliiin in f('ll"ce llmil \vi'ltte:n noli~~ oj' l\le r~\I()cl\Hon addrcshcd- to you is {jeli\!el'l~d :11 j(}l)r maTT! o(fi",,,,- :)l1CQ revocation Mlall be cffcctlvl:: only wilh respect ro hnl1SacliollS which migllL be elltel'ed or rniliatc{'/ c11ercaf'ter. Thi;; ,!Ulhorl;<,:ot;oll ,\JUl.ll ntH be i.\nt:I,;L~d by the di::;abili~y, incompeLDllcC. or iLICapaci{y of MY of us '" SlI'ike 01.11 paragraph (a) (lr (h) wlll('h~V(lr is inapf1lh:ahle, and iftJal'(~g)'t1pl-l (b) is rew/'ruul,jW in [he tWlIle,I' ane/ [Je!y:ell/(.ge r:l17'WUfllS of /he I!Iter~'SIS of/he nl'sper five, parties, FOAM 003 (;;/6.18) -'--'.-J.J (11-L~~-44':lL LEGG MASON CARLISLE PAGE 03 (e) Th~ liahillly oj" [he undersigned "vith re~pect \0 !laid H(;CO\.lnt ,;;h,dl be JOInt <lnd sCW-l<il The tmde~ign~d f1jrtnel' ngree jointly and lievcrally th<1( all propel'ty you may <'H ;my lime he /w}dilig VI" can-ying ffl)' Ilny of 0))0 or more the llndersigned shall be mbject to ;) lien in your favor for the. dischilrge. of the obliq-iltiClrlS of th~ ,lL'L'Uunt to yOll, \udl lien \0 be in iLddltion lo and nOL ill ~uhstitutio[1 of the righti'i and rethc-dit:l> yOll otherwise would l1;;l,ve (f) E-acb of the \mdtfSlgned shaH al:1,o n-avc the <'H\\hodty to dent with YCltl C'it~ mllrgin. including :'it10rt (titlCIi, provided (/lcy each have a\~:n signed the Customer'<i Mrrrgin ~mJ LO;1l1 Consent Agl'eL~nlcllt f0i' the pUl'po~e of covetll1g, in iHldition t.o I'he provisions hct'cof, the tq'I1lS \.Ipon which rhe ACCOunt i~ [0 be c~rl'iect. (g) It is fllrther ilgreed tnM. ill the eVent uf the death of eilbyl' Qr lnl:: t1l1dtl'Sigl\~d, {be Sllrvivor or .l/llrvivQJ"S' shnll ii11mectinre:lv g:ive you written notice thereof, unci YOLl 1l1.f1.Y, hefore O~' <lfrer J'eceiving such notice. take sllch proceeding:. require $l\cll papers ull;l inheUfIlnce or e~tJ~te taX \.wivels, I'et~lirl ;m~~h parlioll of nnd/ot' fe!itnct {r:lnsaccion.~ in the aCCOllnt as you may deem fllivisuhle w protect YOll Rftainst any tax, liflbility, pen;lh.y (')1' I()S",~ llnder llny pl'C!ien( .or' fUlure laws 01' otherwjse. The estate. of any of the tlntkrs.ignl;(l who :::tll\ll have diecl.~ha(\ be Ji(ll)lc ,:md each ,<;l:lvivor shall GOntlmle Hilbl~ jOilltly 0.11(\ :<;e:veral1y, In YOLl for l.tJly nl:t llebit balance or losfi in .)aid neCO\lnr in nny way n:~l1lLlf1g from Ihe. C(mlpleLioll of tn\nsaCli[')n~ initiated pril)l' to tbe receive hy you of the Wn\len nOlice of the. death of the decedent ai' incurred ;11 the liquidlltiOI"\ ~~r the <ILCount ur tho::: Jdju;:;LmenL of the interests of the respective p~l'rtie,>, (h) YI)l[ shHll hav~ Lhe.: {'L~hL to t~,I'IHinflte tillS ilCf.O'1I11 or illlY provi~lon:<; hel'eln ;tL :JllY tlrne hy nOlice in Wl'i\:111g Illttiled to each of 11~ ;It his I 11tH <lddJ'es~ ,lppenring on youl' O,'l{lbi :J.ml. <H'L~i' ll1v JaL~ (,1(" tllJiiing. I~f :::llch notice., you slu'lll tllkc llQ llctiol1 othei' U1I1I1 ~uch actions '1~ you may deem necessary for your protection except upon wdllen in,\lT"l.rClion,>; ;.igned by tach of liS. Dated: ~. ~.~ V,''-V~ 'J;>bf'., C.bl<!:$ C'J>.ro~.S -0..---. 0 ~ ~t'-"J"'~ ..\:01\ Ei"4-l Covo t-k-rs _ (SEAL) (SEAL) (J...(nl<2- S ./- EtiNJ r",^,",'fh..rS (Primed Name of Account) F IflLESIDA T AfILE\E$T A TES\ 10606-2,disdaimer IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CHARLES C. CAROTHERS ORPHANS' COURT DIVISION ESTATE NO. 21-02-0849 DISCLAIMER AND RENUNCIATION I, Ethel M. Carothers, hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code (the "PEF Code"), and I hereby irrevocably and unqualifiedly disclaim and renounce any interest to the following assets to which I may otherwise be entitled under Item Three of the Last Will and Testament of Charles C. Carothers, dated April 15, 2002: Shares/Par Description CUSIP/Svrnbo[ Date-of-Death Amount Value Disclaimed Cash in Legg Mason Acct #360- $ II ,631.21 $ 8,673.80 02380 1071 AT&T Corp. (now 428 sh. AT&T; 001957109 $10,514.54 $ 10,514.54 693 sh. Comeast) 344 AT&T Wireless AWE $ 1,989.18 $ 1,989.18 7 Agere Sys 00845VI00 $ 13.91 $ 13.91 179 Agere Sys, Class B 00845V209 $ 346.81 $ 346.81 56 Avaya AV $ 277.48 $ 277.48 1798 BellSouth Corp. 079860102 $54,214.19 $ 54,214.19 78 Delaware Group Equity Fds I 246093108 $ 1,147.38 $ 1,147.38 Accrued dividend on Delaware $ 3.53 $ 3.53 Group Fd 50 First Trust Adv Fd 33734V345 $35,596.75 $ 35,59675 Accrued dividend on First Trust $ 163.00 $ 163.00 70 FirstEnergy Corp 337932107 $ 2,372.13 $ 2,372.13 106892785 Franklin Cust Fds, Income Fd, CI 353496300 $22,768.16 $ 22,768.16 A 669.316 Goldman Sachs Tr, Cap Growth 38142GI03 $11,090.56 $ 11,090.56 Por 680 Lucent Tech 549463107 $ 1,591.20 $ 1,591.20 32 NCR 62886EI08 $ 1,116.88 $ 1,116.88 564 Qwest Comm 749121109 $ 2,564.79 $ 2,564.79 2671 SBC Comm 783 87G 103 $81,932.93 $ 81.932.93 1124 Verizon Communucations VZ $44,664.95 $ 44,66495 .1- 795 V odafone Group 92857TI07 $10,561.58 $ 10,561.58 Accrued dividend on V odafine $ 90.71 $ 90.71 5000 Amcore Bk CD. (matured 02341VEK7 $ 5,043.94 $ 5,043.94 10/11/02) Accrued interest to said Amcore $ 67.00 $ 67.00 Bk CD. 5000 SI Bk & Tr CD. (matured 78424EAM5 $ 5,004.16 $ 5,004.16 10/31/02) Accrued Interest to said SI Bk & $ 90.61 $ 90.61 Tr CD. 2500 Bea1 Bk CD. (matured 12/4/02) 07368XRL4 $ 2,502.40 $ 2,502.40 Accrued Interest to said Bea1 Bk $ 39.19 $ 39.19 CD. 5000 Washinfon Tr Bk CD. (matured 940615AZO $ 5,064.62 $ 5,064.62 12/6/02 Accrued Interest to said $ 15.70 $ 15.70 Washington Tr CD. 8500 First Nat Bk CD. (matures 1/6/03) 3211lUAD4 $ 8,616.40 $ 8,500.00 Accrued Interest to said First Nat $ 24.48 $ 24.48 Bk CD. 8000 Bank West CD. (matures 2/6/03) 065680BMl $ 7,988.89 $ 7,988.89 Accrued Interest to said Bank $ 76.11 $ 76.11 West CD. 7000 First USA Bk CD. (matures 337434N34 $ 7,154.87 $ 7,15487 4/14/02) Accrued Interest to said First USA $ 93.24 $ 93.24 Bk CD. 7000 American Natl Bk & Tr Co. CD. 027789RK4 $ 7,188.07 $ 7,188.07 (matures 6/9/03) Accrued Interest to said American $ 20.15 $ 20.15 Natl Bk CD. 9000 First Merit Bk CD. (matures 320844CM3 $ 9,157.31 $ 9,157.31 6/9/03) Accrued Interest to said First Merit $ 17.15 $ 17.15 Bk CD. 6000 Providian Natl Bk CD. (matures 74407MN68 $ 6,075.71 $ 6,075.71 7/18/03) Accrued Interest to said Providian $ 120.12 $ 120.12 CD. 7,500 Providian Natl Bk CD. (matures 74407FJRl $ 7,675.88 $ 7,00000 9/22/03 ) Accrued Interest on said Providian $ 127.97 $ 127.97 Natl Bk CD. -2- 5000 Discover Bk CD. (matures 25467BDPO $ 5,135.63 $ 5,135.63 11/10/03) Accrued Interest to said Discover $ 3941 $ 3941 BkCD. 17500 Cross Ctry Bk CD. (matures 227482DZ6 $17,878.02 $ 17,000.00 2/9/04) Accrued Interest to said Cross Ctry $ 364.78 $ 364.78 Bk CD. 7500 MBNA ArneI' Bk CD. (matures 55264DDC7 $ 7,768.12 $ 7,00000 5/12/04) Accrued Interest to said MBNA $ 60.64 $ 60.64 CD. 12000 Household Bk CD. (matures 441802BKO $12,440.76 $ 12,440.76 8/2/04) Accrued Interest to said Household $ 333.70 $ 333.70 BkCD. 5000 MBNA Amer Bk CD. (matures 55264DLC8 $ 5,162.63 $ 5,162.63 10/12/04) Accrued Interest to said MBNA $ 67.06 $ 67.06 CD. 7500 CafIital One CD. (matures 14040VDH4 $ 7,489.15 $ 7,00000 11 1/04) Accrued Interest to said Capital $ 44.41 $ 44.41 One CD. 7500 Caftital One CD. (matures 14040VEU4 $ 7,541.52 $ 7,000.00 12 6/04) Accrued Interest to said Capital $ 15.94 $ 15.94 One CD. 7000 Capital One CD. (matures 2/7/05) 14040VFQ2 $ 7,019.74 $ 7,019.74 Accrued Interest to said Capital $ 119.88 $ 119.88 One CD. 8500 Discover Bk CD. (matures 317/05) 25467BJE9 $ 8,634.39 $ 8,000.00 Accrued Interest to said Discover $ 141.41 $ 141.41 Bk CD. 8000 American Natl Bk& Tr Co. CD. 027789RL2 $ 8,296.79 $ 8,296.79 (matures 6/7/05) Accrued Interest to said American $ 26.66 $ 26.66 Natl CD. 7000 American Natl Bk&Tr Co CD. 027789TM $ 7,225.75 $ 7,225.75 (matures 7/12/05) Accrued Interest to said American $ 223.83 $ 223.83 Natl CD. 2500 MBNA Amer Bk CD. (matures 55264DV Al $ 2,469.66 $ 2,000.00 11/7/05) -'0' Accrued Interest to said MNBA $ 14.05 $ 14.05 CD. 5000 Discover Bk CD. (matures 25467BDU9 $ 5, ]41.34 $ 5,]41.34 ] 1/9/05) Accrued Interest to said Discover $ 42.78 $ 42.78 Bk CO. 8500 MBNA Amer Bk CO. (matures 55264DRK4 $ 8,663.26 $ 8,000.00 12/27/05) Accrued Interest to said MBNA $ 268.03 $ 26803 CO. 5000 Discover Bk CO. (matures 2/7/06) 25467BHEl $ 5,055.90 $ 5,055.90 Accrued Interest to said Discover $ 113.34 $ 113.34 Bk CO. 7000 Providian Natl Bk CO. (matures 74407MKTI $ 6,960.45 $ 6,960.45 2/14/06) Accrued Interest to said Providian $ 142.98 $ 142.98 Natl CO. 17500 Citizens Nat Bk CO. (matures 17476NAHl $17,515.82 $ 17,000.00 4/11/06) Accrued Interest to said Citizens $ 192.50 $ 192.50 CO. 5500 Discover Bk C.O. (matures 25467BKT4 $ 5,588.60 $ 5,000.00 4/1 8/06 Accrued Interest to said Discover $ 54.12 $ 54.12 Bk C.D. 7500 Providian Natl Bk CD. (matures 74407ML86 $ 7,416.08 $ 7,000.00 7/llI06) Accmed Interest to said Providian $ 194.06 $ 194.06 Natl Bk C.D. 5500 C~ital Crossing Bk C.D. (matures 140071CE9 $ 5,473.10 $ 5,000.00 9/ 8/06) Accrued Interest to said Capital $ 64.93 $ 64.93 Crossing C.O. 2500 MBNA Amer Bk CD. (matures 552640VB9 $ 2,460.35 $ 2,000.00 11/7/06) Accrued Interest to said MBNA $ 15.17 $ 15.17 Amer CD. 10000 MBNA Arner Bk C.O. (matures 552640WV4 $ 9,963.31 $ 9,963.31 12/19/06) Accmed Interest to said MBNA $ 5.67 $ 5.67 Amer CD. 2500 Great Southern Bk CD. (matures 39120VHK3 $ 2,509.95 $ 2,000.00 12/28/06) .-4- Accrued Interest to said Great $ 64.41 $ 64.41 Southern C.D. 15000 Discover Bk C.D. (matures 119107) 2S467BVGO $14,874.64 $ 14,874.64 Accrued Interest to said Discover $ 341.67 $ 341.67 BkCD. 7000 C2E,ital One Bk C.D. (matures 14040VGE8 $ 6,928.34 $ 6,928.34 21 7107) Accrued Interest to said Capital $ 112.78 $ 112.78 One C.D. 10000 Franklin Temp Bk C.D. (matures 35472QALl $10,008.14 $ 10,008.14 419107) Accrued Interest to said Franklin $ 20.61 $ 20.61 Temp CD. 17500 First Natl Bk C.D. (matures 32112FAD6 $17,154.81 $ 17,000.00 5115/07) Accrued Interest to said First Natl $ 89.59 $ 89.59 CD. 11 000 American Natl Bk CD. (matures 02771PAW7 $10,797.52 $ 10,797.52 6/7/07) Accrued Interest to said American $ 23.96 $ 23.96 NatlC.D. 2500 MBNA Arner Bk C.D. (matured 55264DRQI $ 2,500.14 $ 2,500.14 6/27/02) Accrued Interest to said MBNA $ 77.00 $ 77.00 Amer Bk C.D. 5000 MBNA Arner Bk CD. (matured 55264DHMl $ 5,018.98 $ 5,018.98 8/9102) Accrued Interest to said MBNA $ 128.41 $ 128.42 Amer Bk C.D. Total $ 600,000.00 IN WITNESS WHEREOF, intending to be legally bound hereby and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, and a copy thereof delivered to Charles C Carothers III and Cindy Ann C. Pagano, Trustees, as provided in Section 6204 of the PEF Code, I have hereunto set my hand and seal, this ,qf- day of December, 2002. /,t' r1 '- .,' C~"~ J,... Jq, Ethel M. Carothers r."C1~,,_(J'.[ t'....\,;;. -5- COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERlAND ) On this, the / erA- day of December, 2002, before me, a notary public, personally appeared Ethel M. Carothers, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. ~t/u_ty"y'nu 6<.1 Notary Public (j NOTARIAL SEAL CORRINE L MYERS. Notary PullIic Carlisle Bora, CumberlandCounly My Commission Ex res Ma 27,2003 .6. ~= c;--'- ":;:'\ I!:::;;~".J rf'~-';) .....:.-::..:.:.... <? '.'.. t..,."::;) '..,.-- F:\FIl.ES\OATAFlLElE5lat.PI....ru'ngIIOW6-ltwill LAST WILL AND TEST AMENT I, CHARLES C. CAROTHERS, of South Middleton Township, Cumberland County, Pennsy Ivania, being of sound and disposing mind and memory, do hereby make, pub lish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made, ITEM ONE I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FIVE hereof as soon as practicable after my decease and as part ofthe administration of my estate, ITEM TWO I desire that my home at 507 Forge Road, Boiling Springs, Pennsylvania, not be sold but, to the extent possible, be retained as a home for any of my children or their issue as my children shall detennine. This directive shall not be legally binding and shall not create a cloud on the title to my home, and my executors, trustees, and/or beneficiaries shall be at full liberty to convey clear title should they determine that retention of the home in the family is not practicable. ITEM THREE lfmy spouse, ETHEL M. CAROTHERS, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said spouse, absolutely, Ifmy said spouse does not so survive me, then I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, unto my Trustee to be held or distributed by such Trustee under ITEM FIVE hereof. ITEM FOUR In the event my said spouse shall disclaim all or any portion of any devise or bequest made to my spouse under the foregoing ITEM THREE, then the amount otherwise payable shall be held by my Trustee under ITEM FIVE hereof. For purposes of the Trust established under ITEM FIVE hereof, my said spouse shall not be deemed to have predeceased me by virtue of my said spouse's exercise of the right to disclaim set forth herein. c ((;;) [fnitia Is) Page I of7 Pages ITEM FIVE RESIDUARY AND DISCLAIMER TRUST My Trustee shall hold the assets received under ITEMS THREE and FOUR hereof, if any, for the following purposes: A. My Trustee shall pay the net income, at least quarter-annually, to my spouse, ETHEL M. CAROTHERS, for life. In addition, my Trustee in my Trustee's sole discretion, may invade the principal of the Trust for the proper and adequate support of my said spouse. B. My Trustee shall further pay to my said spouse, annually, such sum from the principal of the Trust as my said spouse may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, ofthe principal of the Trust hereunder. C. Upon the death of my said spouse, or upon my death ifmy spouse shall not survive me by thirty (30) days, my Trustee shall distribute the principal ofthe Trust to my children, in equal shares, absolutely. D. In the event that any of my children shall fail to survive my spouse and me, but shall leave issue surviving, then such deceased child's share shall be held by my Trustee and the net income therefrom shall be used for the support, maintenance and education ofthe issue of such deceased child. My Trustee shall use as much of the principal as it shall deem desirable for said pUlposes. My Trustee shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age of twenty-five (25) years. In the event that any of my children shall fail to survive my spouse and me and not leave issue surviving, then such deceased child's share shall be added to the shares of my other children as if originally a part thereof. ITEM SIX POWERS OF EXECUTRIX AND TRUSTEES In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executrix and Trustees and their successors, shall have the following discretionary powers eI5i2r [Initials] Page 2 of7 Pages applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution. A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, common trust funds, securities, accounts, certificates of deposit (including, but not limited to, stocks, bonds, common trust funds, securities, accounts or certificates of deposit ofthe Trustee) or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance ofthe status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in my Trustee's absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distti butee; ~ [Initials] Page 3 of7 Pages I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; L. To compromise claims; M. To continue for whatever period oftime as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion ofthe fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any ofthe following ways as he, she or they may deem best: 1. Directly to such beneficiary; 2. To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; 3. To a person having custody of such beneficiary for the benefit of such beneficiary; @ [Initials] Page 4 of 7 Pages 4. By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application of payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. R. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SEVEN PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process oflaw. ITEM EIGHT APPOINTMENT OF EXECUTRIX AND TRUSTEE I nominate, constitute and appoint my spouse, ETHEL M. CAROTHERS, as Executrix of my estate. In the event that my said spouse shall predecease me or fail to act as Executrix, then I appoint CHARLES C. CAROTHERS, III and CINDY ANN C. PAGANO, or the survivor ofthem, as Executor( s) of my estate. I nominate, constitute and appoint CHARLES C. CAROTHERS, III and CINDY ANN C. PAGANO, or the survivor of them, as Trustee(s) of any trust created hereunder. ~. cbcl c:' [Initials) Page 5 of 7 Pages ITEM NINE W AlVER OF BOND I direct that my Executrix and Trustees or their successors shall not be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ,/?rn/L ,;;<00':< '.S:dz! ) day of (T') (ti\ I g) \~.;7 tv',,,)) u IT .,. ~r~~.,I.'..... j ~..--.:L.-J c"i Charles C. Carb~_?/i ...... i--!... '\.~L (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence oCthe said Testator and of each other. ~f~ JJ1 o,~ (I' (i ~>1?f -c:- . 1 Page 6 of? Pages COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) We, Charles C. Carothers, Edward 1. Schorpp, and nl,j/ I Ci -tt- Y (' 17n1 ,,-faYl I the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best ofhis/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~"'..t.,_ - I. ,-~. . . .I,"' / , ~ I 1~.A.. ~~'./7 ..t. . ~-;(1'~ . ' WItness h' , ~t~~1 , Testator ~~ Subscribed, sworn to and acknowledged before me by Charles C. Carothers, the Testator, and subscribed and sworn to before me by Edward 1. Schorpp and nl ~ ,-12 ,'It Y [1 f?v,.{ .Yhn I the witnesses, this IS1f-...dayof H-rr; I , u<:o2. /] ::d-'~ (_~,'(,1oc5 . trl..-a<J <)/ Not3.ry Public 0 NOT AAtAL SEAL COARINE L MYERS Notary Public Carlisle Boro. Cumbl.rlandCounty M Commission Ex ires Ma 27.2003 PSlO''''' 7 {").f7 P<:I.npco ~j/ 01( REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: CHARLES C. CAROTHERS Date of Death: June 23, 2002 File No.: 2002-00849 Social Security No.: 189-09-4458 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file afinal account with the Court? Y~ No x b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes x No d. Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the Clerk of the Orphans' Court and ma be attached to this report. Date: .:3 PC? /~ 'f Signature: Name: Address: """qUH'~) Edward L. Sc 0 p, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Counsel for personal representative , :-::1:1 L L: Z d 62 ~\lW tlO. F: IFILESIDA T AFILE\EST A TES\ I 0606-2.SREP /j8 :-J9l:J fc,uJ V'- F:\FJLES\DA T AFlLB\EST A TES\ 10606-2-noliee.cen CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Charles C. Carothers Date of Death: June 23, 2002 File No. 21-02-0849 To the Register: I certify that notice of estate administration reqnired by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about January 3, 2003. Ethel M. Carothers 507 Forge Road Boiling Springs, P A 17007 Charles C. Carothers ill 595 Forge Road Boiling Springs, P A 17007 Cindy Ann C. Pagano 383 Limestone Road Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: January 3, 2003 Signature: Name: ~V(~ Edward L. Schorpp, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Attorney for Personal Representative "" ;~; N I ~::) ,.....-.. f=i . . " '-- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEFT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SCHROPP EDWARD L ESQUIRE 10 EAST HIGH STREET CARLISLE, PA 17013 ----u--fold ESTATE INFORMATION: SSN: , 89-09-4458 FILE NUMBER: 2102-0849 DECEDENT NAME: CAROTHERS CHARLES C DATE OF PAYMENT: 02/21/2003 POSTMARK DATE: 0010010000 COUNTY: CUMBERLAND DATE OF DEATH: 06/23/2002 NO. CD 002202 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,543.15 I I I I I I I I . TOTAL AMOUNT PAID: $1,543.15 REMARKS: ETHEL M CAROTHERS CIO EDWARD L SCHROPP ESQUIRE CHECK# 6316 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WILLS /'7-.5"9- /0 '\. BUREAU OF INDIVIDUAL TAXES INHERITANCE TO. DIVISION DEPT. 280601 HARRISBURG, PA 17128-D6Dl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEIIENT, ALLOWANCE OR DlSALLOIIANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-05-2003 CAROTHERS 06-23-2002 21 02-0849 CUMBERLAND 101 ""aunt R_I tted EDWARD L SC~ORPP HARTSON ET IW 10 E HIGH ST CARLISLE PA 17013 *' 10-1547 ElI.FP CI1-'5J CHARLES C I ) CHANllED (1) 12) 13) 1'1) IS) 161 17) .00 735.466.32 .00 .00 1.348.00 .00 .00 18) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REIi:i5ii"j-EiCAFP-loFii3ntciT"'icE--oF-lriiEiiifAiiCE-TArAiipiAisEiiEN;"~--A:L,LOiiAiiCE-Oii----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CAROTHERS CHARLES C FILE NO. 21 02-0849 ACN 101 DATE 05-05-2003 TAX RElVIN liAS: I X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED OM: ORIGINAL RETURN 1. R..I Eststs ISchsduIs A) 2. Stocks _ _s ISchsduIs 8) 3. Clossly Hsld StocklPsrtnsrshlp Intsrsst ISchsduIs C) 'i. Kort_slNotss _lvsbIs ISchsduIs D) 5. es_ IIsposltsIKlsc. PsrsonsI Pr_dy IScheduIs E) 6. Jointly 0Nnsd P~rty ISchsduIs F) 7. T,.....si.rs (Schadule 8) 8. Total As_t. APPROVED DEDUCTIONS AND EXEMPTIONS: 9. F....rsI E""""sss/Ads. Costs/Nlsc. EKpensss I_Is H) (9) 10. Dobts/Kort_ LIsbllltlss/Llsns ISchsdule I) 11') 11. TotsI _Uons 12. Hat V.l.. of Tax R.tum 13. ChsrltsbIs/80vsrnssntsI Bsqussts; Non-slected 9113 Trusts IScheduIs J) 1'1. list Vslus of Eststs Subject to Tsx I~ an asse....nt was issued previDuslY, lines 14, 15 and'Dr 16, 17, 18 and ra1'leC't 'figures that include the tatel 01' ~ returns assessed tD date. ASSESSMENT OF TAX: 15. _t of Line 1'1 st Spousal rete 115) 16. _t of Llns 1'1 tsxsbIs st LlnseI/CIsss A rsts 116) 17. _t of Line 1'1 st Sibling rsts 1171 18. Asount of Line 1'1 tsxsbIs st CoII.tsrsI/CIsss 8 rsts 118) 19. PrlnclpeI Tax Due , NOTE: IUlBER CD0016 8 CD002202 INTEREST/PEN PAID I-I 631.58 .00 DATE 09-19-2002 02-21-2003 .00 .00 1111 112) 113) 11'11 421,820.32 X 314,994.00 X .00 X .00 X ANlIlINT PAID 12,000.00 1,543.15 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 00 = 045 = 12 = 15 = 119)= NOTE: To Insure proper erMlI t to your 8CCOW'It I ....:It tIw upper portion of this ~orn with your tax ..."...,t. 736,814.32 no 736,814.32 .00 736,814.32 19 will .00 14,174.73 .00 .00 14,174.73 14,174.73 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAll $I, NO PAYNENT IS REIIlIIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT'" ICR), YDU NAY 8E DUE A REFUND. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIDNS_l EDWARD L SCHORPP MARTSON ETAL 10 E HIGH ST CARLISLE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER i c_', (, COUNTY ACN *' II' BUREAU OF INDIVIDUAL TAXES DDERITUlCE TAX 11'41S1OK IEPT. 280601 HARRISBURG, PA 17128-8601 ""-15'U"""I-.) I, 02-09-2004 CAROTHERS 06-23-2002 21 02-0849 CUMBERLAND 202 A.........t RMittsd CHARLES C PA 171113 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, sub.it the upper portion of this fo~ with your tax ~t. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ R'EY=736-ix-AF;iTiii:.ozr----iiii-.,iiiiic{-oj:--lii"UMiiiAfilitniiinSiuSMiiiy---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF CAROTHERS CHARLES C FILE NO.21 02-0849 ACN 202 DATE 02-09-2004 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 13,543.15 3. Inheritance Tax Asses.ed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritence Tax Assessed 13.543.15 5. Pennsylvania Estete Tax Due .00 6. Amount of Pennsylvania Estete Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEM. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN 'I, NO PAYMENT IS IlEllUlRED FOR CALCULATION Of ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YDU NAY IE DUE A RE_. SEE REVERSE SIDE Of THIS FOHN FOIl IIISTJM:TIONS. I