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Home My WebLink About04-0229Estate of Robert E. Deck also known as Deceased. Social Securit~v No. 1 Q~-gA-lqA6 ~ The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut or in the last will of the above decedent, dated January 20, 1995 and codicil(s) dated PETITION FOR PROBATE and GRANT OF LETTERS To: Register of Wills for the County of Cumberland Commonwealth of Pennsylvania in the named (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland ~CoRnty; Pennsylvania, with h ~.s last family or principal residence at 625 S±lver Spring aoaa Silver Sprln~ Township (list street, number and muncipality) Decendent, then 73 years of age, died February 11 ,X~ 2004 at Sarah Todd Home, Carlisle, PA ' 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: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled'ia Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 3'5-D[ OOc9, O'~ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters Testamentary theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) 625 Silver Spring ROad Mechanicsbur~, PA 17050 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 3 COUNTY OF f ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tS-ye(s) of the aboye decedc, n.t~itioner(~) will well and~ truly administe~ the estate accordina, to law. /oetorezme this ~g-/f ,l day of | /~' ~ ' ' - ~' No. ~./- ~z- ~-~--9 Estate of ROBERT E. DECK :, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~? ~ZS~Z ¢ /~ ~ ~.t/, in consideration of the petition on the reverse side hereo~, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated January 20, 1995 described therein be admitted to probate and filed of record as the last will of Rob ~ r ~- F. _ Do ~'1¢ .; 'x'estamentary ~d Letters ~eher~ygr~tedto ~ Jacquelin B,_~e~k . ~ I ~ ~' FEES Probate, Letters, Etc .......... $~~'~ David H. Rade~f~ ~25483 ShorLCe~ificates( )'. ......... $ ~' ~ o A~ORNEY (Sup. Ct. I.D. No.) ~6 ~ 20 Echoed Road, See 300~ ~enunciation ................ S /~' ~ ~ L~yn~ ~ ~ 7~a~ TOTAL ~ ~~° (7~7) 236-93~8 .... ........ ' H105.~05 REV 9/86 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 Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00. ~ ~.,{~ "" ' - /~'~'~" /~ ~Local Registrar P 9 9 6 3 0 3 6 F' .E No. ~ Date 105 143 Rev. 2/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH i NAME OF DECEDENT (Il!fSi' Middle' Last) nO ..... ITM i SOCIAL SECURiT~I~EM~E; ..... I DATE OF DEATH (MonUI Day, Year) ~. , ~ a peru ,.. NeCK 12. Male {3. 193 -- 24 -- 1946 14 February 11, '2004 AGE (LBst Sit.day) I UNDER 1 y~UNDER 1 DAY I DATE OF ~I~TH ~ B RTHP~CE (Ci{y and IP~CE OF DEATH (Che~ On{y on~ - ~ in~i~s ~ other COUN~OFD~TH I CI~ BORN ~POFDc~*u , .... L&, ....... I · I ~' I ...... I c~'u' ~ ~ ~ (Ir not instilut~, give s~eet and nutone) IwAs DECEDENT OF HISP~IC ORIGIN? I ~CE - ~ri~n I~d~n, B~, ~te. C~b No Yes If yes sp~ Cu~n (S~) DECEOE~S USUAL n~l ~PATION ' I }. I 10. ,.. School Teacher I,~. Education .v°*~ No~ ~3. *,212 °a~')5+ ,4. Married ~5. Jacquelin Routsong ]Acvu~ ~z,.s~,~ PA oiu ,~. ~ v~,.a.c~.~ Silver Sprin~ 625 Silver Spring Road ~S~EpC~ · Mechanicsburg, PA 17050 /~er~e) *~b. c~.~ Cumberland t~ship? 17a.~ No. de~denHived ~"' Robert C. Deck I~. g~.~ ME~HOO~DISPOSITION ' 12Ob. 525 Silver Spring Road, Mechantcsburg, PA 17050 ~ . . '. ' matxun ~ocle[y ~..~,. om~(s~=~) ~]~ February 12, 2004[~ Penns_.lvani_ ~ ~ ] ~m~a~o~u~~CE,S~t~,~,n~.~.' ~ ................. ~ · y a brema[ory_ I~d. ~arrls~urg, ~ t/lO9 ~2~l /P. /... ] V/ .~ _ ~ ~//---~.~ ........ [~,~mm~mmuMum~ [N~EANDAODRESSOFFACiLI~ Cremation Society of ApA ~ } . ~.4100 Jonestown Road~ Harrisburg, PA 17109 ~ ,te~ 24-26 must. ~plet. by I ~,~.t ........ I 23b. 123c. ~ ~ ~o W~s dea~. ~ . ,MC U~ U~H I DATE PRONOUNCED D~D (Mon~, Day, Year) I WAS CASE REFERRED TO A MEDIAL E~M~NER ~ONER? ~ 124.~2:37 A ~.J~,.Yeb=ua~7 1[, 2004 12e Yes~ IMME~TE CAUSE (F~al : ~s~ and ~a~ CAUSE (Disea~ ~ inju~ c. resul~ ~ dea~ ) ~ST d. WAS AN AUTOPSY ' WERE AUTOPSY FIND'NGS I ~NNER OF D~THPERFORMED? J COMPLET,ON OF CAUSE i Nature. AVAI~LE PRIOR TO ~ H~icide ~(~ ' DATE OF INJURY .......... ) {[ TIME OF INJURYIl INJURY AT WORK? I DESCRIBE HOW iNJURY OCCURRED' Yes n N°gI Yesu No~ I Suidde ~ "p~CE OF ~JURY - Al home f~ad,~, .lc. {s.a~) . ..... ~eet, facto., o~.e 12 ~ I LAST WILL AND TESTAMENT KNOW ALL MEN BY THESE PRESENTS, that I, ROBERT E. DECK, presently residing at 625 Silver Spring Road, Mechanicsburg, Cumberland County, Pennsylvania, being in good health and of sound and disposing memory, do hereby make, declare and publish this as my Last Will and Testament, hereby revoking all former Wills and Codicils heretofore made by me. FIRST: I direct that all my debts, expenses of my last illness and funeral expenses shall be paid by my Executrix hereinafter named, from my estate as soon after my decease as shall be found convenient. SECOND: I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, to my wife, JACQUELINE B. DECK, if she survives me by thirty days. Should my wife not be living on the thirty-first day after my death, I bequeath such tangible personalty and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided among them by my Executrix with due regard for their personal preferences in as nearly equal shares as practical. Any such article allotted to a minor may, as my Executrix thinks advisable, either be delivered to the minor or any person to hold for the minor, or be sold and the proceeds paid to the Trustee as hereinafter provided in ARTICLE FIFTH hereof. THIRD: I bequeath my mountain cabin located at 776 High Mountain Road, Shippensburg, Cumberland County, Pennsylvania to my children per stirpes living on the thirty-first day after my death, as tenants-in-common. FOURTH: If my wife, JACQUELINE B. DECK, survives me (and I direct that for the purpose of this Item FOURTH she shall be deemed to have survived me unless it appears unmistakable that she predeceased me) and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I devise and bequeath to my wife, JACQUELINE B. DECK, absolutely, the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of generation-skipping 1 transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly, I direct that: A. If the marital deduction or any similar benefit is allowable with respect to any property, including property held by entireties, which my wife has received prior to my death or at my death will receive otherwise that pursuant to this ITEM FOURTH, the value of such property shall be taken into consideration in calculating the size of the gift under this ITEM FOURTH. B. No property ineligible for the marital deduction or any similar benefit shall be distributed to this gift for my wife, JACQUELINE B. DECK, pursuant to this ITEM FOURTH. C. Either cash or investments or both may be allocated to the gift under this ITEM FOURTH. D. Any property allocated under this ITEM FOURTH in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined for federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for federal estate tax purposes. E. If any provision of my will shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and my Will shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. FIFTH: I devise and bequeath the residue of my estate of every nature and whatever situate, including property over which I shall have any power of appointment other than such power given to me in any will or inter vivos trust of my wife, to the Trustee hereinafter named, IN TRUST, for the following uses and purposes: A. To pay the net income therefrom to my wife, JACQUELINE B. DECK, for and during her lifetime. B. As much of the principal of this trust as Trustee in its soles discretion may from time to time think advisable for the support of my wife or for the support of my children or during illness or emergency, shall either be paid to her or them or else applied directly for her or their benefit by the Trustee after taking into account her or their other readily available assets and sources of income and support. C. Trustee may apply the net income of this trust for the support of my wife, JACQUELINE B. DECK, should she by reason of age, illness or any other cause in the opinion of the Trustee be incapable of disbursing it. D. Upon the death of my wife, JACQUELINE B. DECK, the then- remaining principal and any undistributed income shall be distributed to my then living issue, per stirpes. SIXTH: All federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate under ITEM FIFTH without apportionment of right of reimbursement. All such taxes on present or future interest shall be paid at such time or times as my executor or my Trustee may think proper, regardless of whether such taxes are then due. SEVENTH: The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. EIGHTH: I appoint STEVEN J. MASTERSON, CPA, of Harrisburg, Pennsylvania, guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appoint of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. NINTH: I hereby nominate, constitute, and appoint my wife, JACQUELINE B. DECK, as Executrix of this, my Last Will and Testament. In the event that my wife shall predecease me, or be unwilling or unable to act as my Executrix, as aforesaid, then I nominate, constitute and appoint my son, STEVEN B. DECK, without the necessity for posting security regardless of state of residence as Executor of this, my Last Will and Testament. All references to the Executrix herein shall be applicable to said substitute Executor. TENTH: I hereby nominate, constitute and appoint my accountant, STEVEN J. MASTERSON of Harrisburg, Dauphin County. Pennsylvania, as Trustee of the trusts created by this, my Last Will and Testament without the necessity for posting security regardless of state of residence. ELEVENTH: My Executrix and Trustee shall have, in addition to the powers and authority conferred upon them by law, the following additional powers and authority: 1. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time constituting a portion of a trust or my estate, and upon such terms and conditions as the Executrix or Trustee shall deem wise. 2. To invest any money at any time in such bonds, stocks, notes, real estate, mortgages, life insurance, annuities or other securities, or such property, real or personal, as the Executrix or Trustee shall deem wise, without being limited by any statutes or rule of law regarding investments by the Executrix or Trustee. 3. To retain, without incurring any liability, as investments, any property owned by me at the time of my death, as long as they deem it wise, and even though such property is not the kind of property an Executrix or Trustee would purchase as an investment; and even though to retain such property might violate sound diversification principles. 4 4. To cause any security or other property which may constitute a portion of a trust or of my estate to be issued, held or registered in their own name, or in the name of a nominee, or in such form that title will pass by delivery. 5. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities of which constitute a portion of a trust or of my estate, and to take any action with reference to such securities which, in the opinion of the Executrix or Trustee is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to them as owner of any securities constituting a portion of a trust or of my estate resulting from any reorganization, consolidation, readjustment, sale, conversion or subscription. 6. To pay all costs, taxes, charges and expenses in connection with the administration of a trust or of my estate, including such compensations to Executrix or Trustee which shall be in accordance with established fees throughout the period of administration of a trust or of my estate. 7. To determine what is "income" and what is "principal" hereunder, and their decision thereon shall be final; and to purchase securities at a premium or discount, and to apply or charge said premium or discount against income or principal as the Executrix or Trustee may determine. 8. To transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property at any time held by them, at public or private sale, or otherwise. 9. To borrow money from any person, firm or corporation, including any corporation acting as an Executrix or Trustee hereunder, for the purpose of protecting and preserving or improving my estate or trust hereunder; to execute promissory notes or other obligations for amounts so borrowed. 10. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of my estate or any funds held hereunder to which said compensation is attributable. 11. To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. IN WITNESS WHEREOF, I, ROBERT E. DECK, the Testator to this, my Last Will and Testament, typewritten on 6 sheets of paper which I have identified at the bottom of each page by my signature, hereunto set my hand and seal the ~O day of ~ , , 1995. Robert E. Deck The preceding instrument consisting of this and 5 other typewritten pages, each identified by the signature of the Testator, ROBERT E. DECK, was on this day and date thereof signed, published and declared by ROBERT E. DECK, the Testator therein named, as and for his Last Will, in the presence of us who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, ROBERT E. DECK, Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Robert E. Deck Sworn of affirmed to~n~ acknowledged~fore me, by ROBERT E. DECK, the Testator the day of ~ , 1995. Notary Public M~a~ Ch~er~,~, Nota~ ~ My Com~ssien ~r~ J~. 13, 1~7 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN We ~ ~t~ and /~ ~y~ , and ~£~ ~y~ , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by ~ ~{~ and ~ ~ and ~W ~ , witnesses, this' 2~ day of ~G , 1995. ~ ' Notary' Public ~na ~., Da~n ~ O~s~on ~ ~]. 13, 1997 7 CERTIFICA TION OF NOTICE UNDER RULE 5. 6(a) Name of Decedent: ROBERT E. DECK Date of Death: February 11, 2004 Will No. 2004-00229 Admin No. To the Register: I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was served or mailed to the following beneficiaries of the above-captioned estate on March 11, 2004. NAME ADDRESS DAVID B. DECK 5805 Gates Mill Court Midlothian, VA 23112 Dc.. R. RANDALL DECK 339 Macalvey Drive ':~- Martinez, CA 94553 STEVEN B. DECK 14 Cicada Drive Mechanicsburg, PA 170513 JACQUELIN B. DECK 625 Silver Spring Road Mechanicsburg, PA 17050 Date:/~/'/~ ~Of', · RADCLIFF LAW OFFICE, P.C. DAVID H. RADeLIFF, 20 Erford Road, Suite 300A~.~ Lemoyne, PA 17043 (717) 236-9318 Capacity: Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003921 RADCLIFF DAVID H 624 NORTH FRONT STREET WORMLEYSBURG, PA 17043 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .......... 101 $9,000.00 ESTATE INFORMATION: SSN: 193-24-1946 FILE NUMBER: 2104-0229 DECEDENT NAME: DECK ROBERT E DATE OF PAYMENT: 05/11/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/11/2004 TOTAL AMOUNT PAID: $9,000.00 REMARKS: CHECK//1044 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION NO. 21-2004-0229 PETITION FOR APPOINTMENT OF SUCCESSOR TRUSTEE TO THE HONORABLE, THE JUDGES OF SAID COURT: ~'-' The Petition of Jacquelin B. Deck, Executor, respectfully states: ¢:~ 1. Your Petitioner, Jacquelin B. Deck, is an adult individual residing at 625 Silver Spring Road, Mechanicsburg, Cumberland County, Pennsylvania. 2. Settlor, Robert E. Deck, died on February 11, 2004, domiciled in Cumberland County, Pennsylvania, and his Estate was probated to the above number. 3. Robert E. Deck by Item FIFTH of his Will dated January 20, 1995 established testamentary trusts for the benefit of his surviving spouse and three sons. A copy of the Will is attached as Exhibit A. 4. Petitioner received notice that Steven J. Masterson declines to serve as Trustee. A copy of that notice is attached as Exhibit B. 5. Item TENTH of the Will of Robert E. Deck does not provide for any successor Trustee. 6. Settlor is survived by Jacquelin B. Deck residing at 625 Silver Spring Road, Mechanicsburg, Cumberland County, Pennsylvania, and three sons: David B. Deck, R. Randall Deck and Steven B. Deck. The consents of each beneficiary are attached as Exhibits C, D, E, and F. 7. The Estate assets were held in an investment account with the local affiliate of Edward D. Jones, L.P. An inventory of Estate assets is attached as Exhibit G. 8. Edward Jones Trust Company, a division of Boone National Savings and Loan Association, F.A., a federally chartered stock savings and loan association with its principal corporate office at 12555 Manchester Road, St. Louis, Missouri has consented to serve as Trustee. See the Consent attached as Exhibit H. The affiliate offices of Edward D. Jones, L.P., are located at 1300 Market Street, Lemoyne, Cumberland County, 4300 Devonshire Road, Harrisburg, Dauphin County, and numerous other locations in the Commonwealth of Pennsylvania. 9. As principal of either trust may only be distributed to Settlor's surviving spouse and children with the exercise of discretion by the trustee, it is necessary to have a trustee in place for distributions as well as for continuous administration of the trust. 10. Notice of the filing of this Petition was mailed to Jacquelin B. Deck, David B. Deck, R. Randall Deck and Steven B. Deck. WHEREFORE, Petitioner respectfully requests that your Honorable Court Order the appointment of Edward Jones Trust Company as trustee of the Trust under the Will of Robert E. Deck dated January 20, 1995. Respectfully submitted, Radcliff Law Office, P.C. David H. Radcliff, Esq. Pa. Supreme Ct. ID #254~ 20 Erford Road, Suite 200 Lemoyne, PA 17043 (717)236-9318 IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION NO. 21-2004-0229 VERIFICATION JACQUELIN B. DECK hereby states that she is the Petitioner in this matter and that the statements of fact made in the foregoing Petition are tree and correct to the best of her information and belief. The undersigned understands that the statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. LAST WILL AND TESTAMENT KNOW ALL MEN BY THESE PRESENTS, that I, ROBERT E. DECK, presently residing at 625 Silver Spring Road, Mechanicsburg, Cumberland County, Pennsylvania, being in good health and of sound and disposing memory, do hereby make, declare and publish this as my Last Will and Testament, hereby revoking all former Wills and Codicils heretofore made by me. FIRST: I direct that all my debts, expenses of my last illness and funeral expenses shall be paid by my Executrix hereinafter named, from my estate as soon after my decease as shall be found convenient. SECOND: I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, to my wife, JACQUELINE B. DECK, if she survives me by thirty days. Should my wife not be living on the thirty-first day after my death, I bequeath such tangible personalty and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided among them by my Executrix with due regard for their personal preferences in as nearly equal shares as practical. Any such article allotted to a minor may, as my Executrix thinks advisable, either be delivered to the minor or any person to hold for the minor, or be sold and the proceeds paid to the Trustee as hereinafter provided in ARTICLE FIFTH hereof. THIRD: I bequeath my mountain cabin located at 776 High Mountain Road, Shippensburg, Cumberland County, Pennsylvania to my children per stirpes living on the thirty-first day after my death, as tenants-in-common. FOURTH: If my wife, JACQUELINE B. DECK, survives me (and I direct that for the purpose of this Item FOURTH she shall be deemed to have survived me unless it appears unmistakable that she predeceased me) and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I devise and bequeath to my wife, JACQUELINE B. DECK, absolutely, the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of generation-skipping 1 EXHIBIT A transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly, I direct that: A. If the marital deduction or any similar benefit is allowable with respect to any property, including property held by entireties, which my wife has received prior to my death or at my death will receive otherwise that pursuant to this ITEM FOURTH, the value of such property shall be taken into consideration in calculating the size of the gift under this ITEM FOURTH. B. No property ineligible for the marital deduction or any similar benefit shall be distributed to this gift for my wife, JACQUELINE B. DECK, pursuant to this ITEM FOURTH. C. Either cash or investments or both may be allocated to the gift under this ITEM FOURTH. D. Any property allocated under this ITEM FOURTH in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined for federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for federal estate tax purposes. E. If any provision of my will shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and my Will shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. FIFTH: I devise and bequeath the residue of my estate of every nature and whatever situate, including property over which I shall have any power of appointment other than such power given to me in any will or inter vivos trust of my wife, to the Trustee hereinafter named, IN TRUST, for the following uses and purposes: A. To pay the net income therefrom to my wife, JACQUELINE B. DECK, for and during her lifetime. B. As much of the principal of this trust as Trustee in its soles discretion may from time to time think advisable for the support of my wife or for the support of my children or during illness or emergency, shall either be paid to her or them or else applied directly for her or their benefit by the Trustee after taking into account her or their other readily available assets and sources of income and support. C. Trustee may apply the net income of this trust for the support of my wife, JACQUELINE B. DECK, should she by reason of age, illness or any other cause in the opinion of the Trustee be incapable of disbursing it. D. Upon the death of my wife, JACQUELINE B. DECK, the then- remaining principal and any undistributed income shall be distributed to my then living issue, per stirpes. SIXTH: All federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate under ITEM FIFTH without apportionment of right of reimbursement. All such taxes on present or future interest shall be paid at such time or times as my executor or my Trustee may think proper, regardless of whether such taxes are then due. SEVENTH: The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. EIGHTH: I appoint STEVEN J. MASTERSON, CPA, of Harrisburg, Pennsylvania, guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appoint of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. 3 Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. NINTH: I hereby nominate, constitute, and appoint my wife, JACQUELINE B. DECK, as Executrix of this, my Last Will and Testament. In the event that my wife shall predecease me, or be unwilling or unable to act as my'Executrix, as aforesaid, then I nominate, constitute and appoint my son, STEVEN B. DECK, without the necessity for posting security regardless of state of residence as Executor of this, my Last Will and Testament. All references to the Executrix herein shall be applicable to said substitute Executor. TENTH: I hereby nominate, constitute and appoint my accountant, STEVEN J. MASTERSON of Harrisburg, Dauphin County. Pennsylvania, as Trustee of the trusts created by this, my Last Will and Testament without the necessity for posting security regardless of state of residence. ELEVENTH: My Executrix and Trustee shall have, in addition to the powers and authority conferred upon them by law, the following additional powers and authority: 1. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time constituting a portion of a trust or my estate, and upon such terms and conditions as the Executrix or Trustee shall deem wise. 2. To invest any money at any time in such bonds, stocks, notes, real estate, mortgages, life insurance, annuities or other securities, or such property, real or personal, as the Executrix or Trustee shall deem wise, without being limited by any statutes or rule of law regarding investments by the Executrix or Trustee. 3. To retain, without incurring any liability, as investments, any property owned by me at the time of my death, as long as they deem it wise, and even though such property is not the kind of property an Executrix or Trustee would purchase as an investment; and even though to retain such property might violate sound diversification principles. 4 4. To cause any security or other property which may constitute a portion of a trust or of my estate to be issued, held or registered in their own name, or in the~name of~.a nominee, or in such form that title will pass by delivery. 5. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities of which constitute a portion of a trust or of my estate, and to take any action with reference to such securities which, in the opinion of the Executrix or Trustee is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to them as owner of any securities constituting a portion of a trust or of my estate resulting from any reorganization, consolidation, readjustment, sale, conversion or subscription. 6. To pay all costs, taxes, charges and expenses in connection with the administration of a trust or of my estate, including such compensations to Executrix or, Trustee.which shall be in accordance with established fees throughout the period of administration of a trust or of my estate. 7. To determine what is ."income" and what is "principal" hereunder, and their decision thereon shall be final; and to purchase securities at a premium or discount, and to apply or charge said premium or discount against income or principal as the Executrix or Trustee may determine. 8. To transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property at any time held by them, at public or private.sale, or otherwise. 9. To borrow money from any person, firm or corporation, including any corporation acting as an Executrix or Trustee hereunder, for the purpose of protecting and preserving or improving my estate or trust hereunder; to execute promissory notes or other obligations for amounts so borrowed. 10. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of my estate or any funds held hereunder to which said compensation is attributable. 11. To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. IN WITNESS WHEREOF, I, ROBERT E. DECK, the Testator to this, my Last Will and Testament, typewritten on 6 sheets of paper which I have identified at the bottom of each page by my signature, hereunto set my hand and seal the ~O day of ~ , , 1995. Robert E. Deck The preceding instrument consisting of this and 5 other typewritten pages, each identified by the signature of the Testator, ROBERT E. DECK, was on this day and date thereof signed, published and declared by ROBERT E. DECK, the Testator therein named, as and for his Last Will, in the presence of us who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, ROBERT E. DECK, Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes thereiR expressed. Robert E. Deck Sworn of affirmed to ~n~ acknowledged~fore me, by ROBERT E. DECK, the Testator the ~'" day of ~_~ , 1995. / , Notary Public M~a~ Ch~, H ~,U My C~m~icn ~¢~ J~. 13, ~ 997 M~'~ Penns~ia ~As.sod~on ol N~-ies COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN We D~ ~F~ and /~m~ ~ , and ~8~'~ ~v~ , the witnesses whose names are signed to the attache~d or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by P~ ~f~ and ~ ~ and , witnesses, th 2D~ day of __ , 1995. Notary Public I ~raT~., Da~,n ~u~ I My Co~cn ~r~ J~. 13. I~7 ~r, P~ ~s~ ol NO~ 7 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ROBERT E. DECK, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased : ORPHAN'S COURT DIVISION : NO. 21-2004-0229 RESIGNATION OF TRUSTEE The undersigned, Steven J. Masterson, declines to serve as Trustee of any and all trusts under the Will of Robert E. Deck. Considerations of professional ethics led me to this decision not to accept the position of Trustee. I have not acted as Trustee nor controlled or held any assets of the Trusts under the Will of Robert E. Deck. No accounting is provided as I have not received any income or principal on behalf of any trust under the Will of Robert E. Deck. Respectfully Submitted, EXHIBIT B IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. Sworn and subscribed to before me this /~4(~ day of~ ~ ,2004. Notary Public NOTARIAL SEAL Roberta L. Radcliff, Notary Public ~r~eysburg Borough, County of Cumberland My Commission Expires Jan. 20, 2005 Exhibit C IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ROBERT E. DECK, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased : ORPHAN'S COURT DIVISION : NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. DAVID B. DECK ' Dated: Exhibit D IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ROBERT E. DECK, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased : ORPHAN'S COURT DIVISION : NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. R. RANDALL DECK Dated: Exhibit E IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ROBERT E. DECK, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased : ORPHAN'S COURT DIVISION : NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. STEVEN B. DECK Dated: /qo4, Exhibit F ESTATE OF ROBERT E. DECK Assets of Estate 2/11/04 Qty Description Price/Share Value 2/11/04 117 Agere Systems C1B $ 3.67 $ 429.39 236 Alltell Corp $ 50.29 $ 11,868.44 453.35051 Aqua America lnc. $ 21.62 $ 9,801.44 169.95315 BristolMyers Squibb $ 29.87 $ 5,076.50 200 CeridianCorp $19.95 $ 3,990.00 257.05905 CVS Corp $ 35.93 $ 9,236.13 231.27699 Exxon Mobil Corp $ 41.63 $ 9,628.06 112.76134 Federal Natl Mort Assn. $ 78.56 $ 8,858.53 336.35133 General Electric Co $ 32.92 $ 11,072.69 431.79934 Home Depot Inc. $ 36.59 $ 15,799.54 104 ITT Industries Inc. $ 76.81 $ 7,988.24 273.30296 Johnson & Johnson $ 54.50 $ 14,895.01 444.68565 Lucent Technologies $ 4.36 $ 1,938.83 762 MBNA Corp $ 28.14 $ 21,442.68 260.89006 McDonalds Corp $ 26.94 $ 7,028.38 227.61516 Merck & Co Inc $ 48.47 $ 11,032.51 574.98836 Middlesex Water Co. $ 20.58 $ 11,833.26 194 Roper IndsInc. $ 51.34 $ 9,959.96 392.96318 Southern Co. $ 29.38 $ 11,545.26 312 Staples Inc. $ 26.40 $ 8,236.80 102 Verizon Communications $ 37.99 $ 3,874.98 4 Vlasic Foods Intl $ 0 $ 0 250.78733 Wachovia Corp $ 47.38 $ 11,882.30 204.36666 Wallmart Stores Inc. $ 57.63 $ 11,777.65 200 World Com Inc. $ 00.27 $ 5.40 1831.963 Amer. High Inc Tr Fd $12.43 $ 22,771.30 191.924 Fundamental Investors Fd $ 29.92 $ 5,742.37 555.396 Investment Co of Am Fd $ 29.82 $ 16,561.91 511.348 Wash Mutual Inv Fd $29.90 $ 15,284.19 159 ML Preferred Cap $ 27.82 $ 4,423.38 152 PSO Capital Preferred $ 25.42 $ 3,863.84 Accrued Dividends $ 69.70 EXHIBIT G Qtv Description Rate Value 2/11/04 10,000 OMAC Smartnote 7.125% $ 10,000.00 10,000 Allegheny Co. PA 5.375% $ 10,823.00 Sewer Auth 10,000 Berks County PA 6.000% $ 11,726.00 Reading Hospital 10,000 Allegheny Co Port Auth 5.000% $ 10,417.00 10,000 Bank of America Corp 6.750% $ 10,220.00 Intemote 10,000 Allentown PA Water Rev. 5.100% $ 10,637.00 Accrued Interest $ 763.61 TOTAL $352,505.28 IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION ': .: NO. 21-2004;0229 ACCEPTANC~ OF OFFICE OF TRUSTEE Effective upon the ~tppo±ntment , bY the Orphan's Court Division of the Court of Common Pleas' of Cumberland County, Pennsylvania, EDWARD JONES TRUST COMPANY accepts the Office of Trustee of the Trust under Item FIFTH of the Will of Robm't E. Deck, Deceased, dated January 20, 1995. Edward Jones Trust Company BY: Exhibit H JRD/June 30, 1992/17858 In Re: Estate of ROBERT E DECK ORPHANS' COURT DIVISION Late of SILVER SPRING TOWNSHIP COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Estate No.: 21-04-229 PENNSYLVANIA NO. 21-2004-229 NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT ORPHANS' COURT RULE Personal Representative: JACQUELINE B DECK Counsel for Personal Representative: DAVID H RADCLIFF, ESQ. Date of Grant of Original Letters: 03-09-2004 Date of Delinquency Notice: 06-18-2004 The undersigned, Glenda Famer-Strasbaugh, Clerk of the Orphans' Court, in accordance with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on JUNE 18, 2004, and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. .~. '~ . Date: 07-13-2004 Gi~ F~.~r~ ~t__ ~0,_,l ~./I ~_A_ e S~asbaugh ~ Distribution: Person~ Representative Co~sel for Personal Representative Estate File A he,nd is scheduled for at in Co,room No. 3. If the Ce~ification of Notice is filed prior to ~e hearing date, ~e he~ng will automatically~~a Georg( E.~fe~m.~~~A J~ JRD/June 30,1992/17858 In Re: Estate of ROBERT E DECK ORPHANS' COURT DIVISION Late of SILVER SPRING TOWNSHIP COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Estate No.: 21-04-229 PENNSYLVANIA NO. 21-2004-229 NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT ORPHANS' COURT RULE Personal Representative: JACQUELINE B DECK Counsel for Personal Representative: DAVID H RADCLIFF, ESQ. Date of Grant of Original Letters: 03-09-2004 Date of Delinquency Notice: 06-18-2004 The undersigned, Glenda Famer-Strasbaugh, Clerk of the Orphans' Court, in accordance with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on JUNE 18, 2004, and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a heating to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Glenda Famer Strasbaugh~t~ ~' Clerk of the Orphans' Court' Distribution: Personal Representative Counsel for Personal Representative Estate File A being is scheduled for at in Co.room No. 3. If the Ce~ification of Notice is filed prior to the being date, ~e he.rig will automatically~~~ Georg~E.~e~ g' } 1N RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COLrNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION NO. 21-2004-0229 DECREE AND NOW,'~nl' - t~] ~'[e') ,2004, upon consideration of the within Petition, Edward Jones Trust Company is appointed substitute trustee of the Trust under Item TENTH of the Will dated January 20, 1995, of Robert E. Deck, Deceased, in place of Steven J. Masterson. By the Court: ~/~ )o J' IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION : NO. 21-2004-0229 PETITION FOR APPOINTMENT OF SUCCESSOR TRUSTEE TO THE HONORABLE, THE JUDGES OF SAID COURT: ~'~ The Petition of Jacquelin B. Deck, Executor, respectfully states: ~'- 1. Your Petitioner, Jacquelin B. Deck, is an adult individual residing at 625 Silyer Spring Road, Mechanicsburg, Cumberland County, Pennsylvania. ' 2. Settlor, Robert E. Deck, died on February 11, 2004, domiciled in Cumberland County, Pennsylvania, and his Estate was probated to the above number. 3. Robert E. Deck by Item FIFTH of his Will dated January 20, 1995 established testamentary trusts for the benefit of his surviving spouse and three sons. A copy of the Will is attached as Exhibit A. 4. Petitioner received notice that Steven J. Masterson declines to serve as Trustee. A copy of that notice is attached as Exhibit B. 5. Item TENTH of the Will of Robert E. Deck does not provide for any successor Trustee. 6. Settlor is survived by Jacquelin B. Deck residing at 625 Silver Spring Road, Mechanicsburg, Cumberland County, Pennsylvania, and three sons: David B. Deck, R. Randall Deck and Steven B. Deck. The consents of each beneficiary are attached as Exhibits C, D, E, and F. 7. The Estate assets were held in an investment account with the local affiliate of Edward D. Jones, L.P. An inventory of Estate assets is attached as Exhibit G. 8. Edward Jones Trust Company, a division of Boone National Savings and Loan Association, F.A., a federally chartered stock savings and loan association with its principal corporate office at 12555 Manchester Road, St. Louis, Missouri has consented to serve as Trustee. See the Consent attached as Exhibit H. The affiliate offices of Edward D. Jones, L.P., are located at 1300 Market Street, Lemoyne, Cumberland County, 4300 Devonshire Road, Harrisburg, Dauphin County, and numerous other locations in the Commonwealth of Pennsylvania. 9. As principal of either trust may only be distributed to Settlor's surviving spouse and children with the exercise of discretion by the trustee, it is necessary to have a trustee in place for distributions as well as for continuous administration of the trust. 10. Notice of the filing of this Petition was mailed to Jacquelin B. Deck, David B. Deck, R. Randall Deck and Steven B. Deck. WHEREFORE, Petitioner respectfully requests that your Honorable Court Order the appointment of Edward Jones Trust Company as trustee of the Trust under the Will of Robert E. Deck dated January 20, 1995. Respectfully submitted, Radeliff Law Office, P.C. 'd H. Radcliff, Esq.// Lemoyne, PA 17043 (717)236-9318 IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION : NO. 21-2004-0229 VERIFICATION JACQUELIN B. DECK hereby states that she is the Petitioner in this matter and that the statements of fact made in the foregoing Petition are true and correct to the best of her information and belief. The undersigned understands that the statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unswom falsification to authorities. LAST WILL AND TESTAMENT KNOW ALL MEN BY THESE PRESENTS, that I, ROBERT E. DECK, presently residing at 625 Silver Spring Road, Mechanicsburg, Cumberland County, Pennsylvania, being in good health and of sound and disposing memory, do hereby make, declare and publish this as my Last Will and Testament, hereby revoking all former Wills and Codicils heretofore made by me. FIRST: I direct that all my debts, expenses of my last illness and funeral expenses shall be paid by my Executrix hereinafter named, from my estate as soon after my decease as shall be found convenient. SECOND: I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, to my wife, JACQUELINE B. DECK, if she survives me by thirty days. Should my wife not be living on the thirty-first day after my death, I bequeath such tangible personalty and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided among them by my Executrix with due regard for their personal preferences in as nearly equal shares as practical. Any such article allotted to a minor may, as my Executrix thinks advisable, either be delivered to the minor or any person to hold for the minor, or be sold and the proceeds paid to the Trustee as hereinafter provided in ARTICLE FIFTH hereof. THIRD: I bequeath my mountain cabin located at 776 High Mountain Road, Shippensburg, Cumberland County, Pennsylvania to my children per stirpes living on the thirty-first day after my death, as tenants-in-common. FOURTH: If my wife, JACQUELINE B. DECK, survives me (and I direct that for the purpose of this Item FOURTH she shall be deemed to have survived me unless it appears unmistakable that she predeceased me) and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I devise and bequeath to my wife, JACQUELINE B. DECK, absolutely, the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of generation-skipping 1 EXHIBIT A transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly, I direct that: A. If the marital deduction or any similar benefit is allowable with respect to any property, including property held by entireties, which my wife has received prior to my death or at my death will receive otherwise that pursuant to this ITEM FOURTH, the value of such property shall be taken into consideration in calculating the size of the gift under this ITEM FOURTH. B. No property ineligible for the marital deduction or any similar benefit shall be distributed to this gift for my wife, JACQUELINE B. DECK, pursuant to this ITEM FOURTH. C. Either cash or investments or both may be allocated to the gift under this ITEM FOURTH. D. Any property allocated under this ITEM FOURTH in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined for federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for federal estate tax purposes. E. If any provision of my will shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and my Will shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. FIFTH: I devise and bequeath the residue of my estate of every nature and whatever situate, including property over which I shall have any power of appointment other than such power given to me in any will or inter vivos trust of my wife, to the Trustee hereinafter named, IN TRUST, for the following uses and purposes: A. To pay the net income therefrom to my wife, JACQUELINE B. DECK, for and during her lifetime. B. As much of the principal of this trust as Trustee in its soles discretion may from time to time think advisable for the support of my wife or for the support of my children or during illness or emergency, shall either be paid to her or them or else applied directly for her or their benefit by the Trustee after taking into account her or their other readily available assets and sources of income and support. C. Trustee may apply the net income of this trust for the support of my wife, JACQUELINE B. DECK, should she by reason of age, illness or any other cause in the opinion of the Trustee be incapable of disbursing it. D. Upon the death of my wife, JACQUELINE B. DECK, the then- remaining principal and any undistributed income shall be distributed to my then living issue, per stirpes. SIXTH: All federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this will, including any interest or penalty imposed in connection with Such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate under ITEM FIFTH without apportionment of right of rei~ursement. All such taxes on present or future interest shall be paid at such time or times as my executor or my Trustee may think proper, regardless of whether such taxes are then due. SEVENTH: The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. EIGHTH: I appoint STEVEN J. MASTERSON, CPA, of Harrisburg, Pennsylvania, guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appoint of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where pOssible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. NINTH: I hereby nominate, constitute, and appoint my wife, JACQUELINE B. DECK, as Executrix of this, my Last Will and Testament. In the event that my wife shall predecease me, or be unwilling or unable to act as my'Executrix, as aforesaid, then I nominate, constitute and appoint my son, STEVEN B. DECK, without the necessity for posting security regardless of state of residence as Executor of this, my Last Will and Testament. All references to the Executrix herein shall be applicable to said ubstltute Executor. TENTH: I hereby nominate, constitute and appoint my accountant, STEVEN J. MASTERSON of Harrisburg, Dauphin County. Pennsylvania, as Trustee of the trusts created by this, my Last Will and Testament without the necessity for posting security regardless of state of residence. ELEVENTH: My Executrix and Trustee shall have, in addition to the powers and authority conferred upon them by law, the following additional powers and authority: 1. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time constituting a portion of a trust or my estate, and upon such terms and conditions as the Executrix or Trustee shall deem wise. 2. To invest any money at any time in such bonds, stocks, notes, real estate, mortgages, life insurance, annuities or other securities, or such property, real or personal, as the Executrix or Trustee shall deem wise, without being limited by any statutes or rule of law regarding investments by the Executrix or Trustee. 3. To retain, without incurring any liability, as investments, any property owned by me at the time of my death, as long as they deem it wise, and even though such property is not the ~ind of property an Executrix or Trustee would purchase as an lnvestment; and even though to retain such property might violate sound diversification principles. 4 4. To cause any security or other property which may constitute a portion of a trust or of my estate to be issued, held or registered in their own name, or in the~name of~.a nominee, or in' such form that title will pass by delivery. 5. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities of which constitute a portion of a trust or of my estate, and to take any action with reference to such securities which, in the opinion of the Executrix or Trustee is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to them as owner of any securities constituting a portion of a trust or of my estate resulting from any reorganization, consolidation, readjustment, sale, conversion or subscription. 6. To pay all costs, taxes, charges and expenses in connection with the administration of a trust or of my estate, including such compensations to Executrix or Trustee~which shall be in accordance with established fees throughout the period of administration of a trust or of my estate. 7. To determine what is ."income" and what is "principal" hereunder, and their decision thereon shall be final; and to purchase securities at a premium or discount, and to apply or charge said premium or discount against income or principal as the Executrix or Trustee may determine. 8. To transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property at any time held by them, at public or private sale, or otherwise. ~ 9. To borrow money from any person, firm or corporation, including any corporation acting as an Executrix or Trustee hereunder, for the purpose of protecting and preserving or improving my estate or trust hereunder; to execute promissory notes or other obligations for amounts so borrowed. 10. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of my estate or any funds held hereunder to which said compensation is attributable. 11. To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. IN WITNESS WHEREOF, I, ROBERT E. DECK, the Testator to this, my Last Will and Testament, typewritten on 6 sheets of paper which I have identified at the bottom of each page by my signature, hereunto set my hand and seal the ~o day of ~ , , 1995. Robert E. Deck The preceding instrument consisting of this and 5 other typewritten pages, each identified by the signature of the Testator, ROBERT E. DECK, was on this day and date thereof signed, published and declared by ROBERT E. DECK, the Testator therein named, as and for his Last Will, in the presence of us who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, ROBERT E. DECK, Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therei~ expressed. Robert E. Deck Sworn of affirmed to~n~ acknowledged~fore me, by ROBERT E. DECK, the Testator the day of ~ , 1995. Notary Public 6 ~ta~ ~ Michael Ch~'v~a, Flo'~y ~,t:)~'~ Su~h~ ~.. D~uph~ My C~m~ss~cn ~r~ J~. 13, I~7 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN We ~P~ ~t~rMAq and /~q~ ~y~ , and D~M~ ~ , the witnesses whose names are signed to the attache~d or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by ~ ~ft~ and ~ ~ and D~,W ~ , witnesses, th 2~~ day of __~, 1995. Notary Public ~ C~. No~ ~ ~,~y C~en ~ J~. 13. 1997 ~. P~ ~n ol N~ IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION NO. 21-2004-0229 RESIGNATION OF TRUSTEE The undersigned, Steven J. Masterson, declines to serve as Trustee of any and all trusts under the Will of Robert E. Deck. Considerations of professional ethics led me to this decision not to accept the position of Trustee. I have not acted as Trustee nor controlled or held any assets of the Trusts under the Will of Robert E. Deck. No accounting is provided as I have not received any income or principal on behalf of any trust under the Will of Robert E. Deck. Respectfully Submitted, EXHIBIT B IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION : NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. Sworn and subscribed to before me this /~Ts~-~ day of ~ ,2004. · Notary Public ' // NOTARIAL SEAL Roberta L. Radcliff, Notary Public ~rmleysburg Borough, County of Cumberland My Commission Expires Jan. 20, 2005 Exhibit C IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ROBERT E. DECK, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased : ORPHAN'S COURT DIVISION : NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. DA¢ID B. DECK ' Dated: Exhibit D IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION : NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. R. RANDALL DECK Dated: Exhibit E IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION NO. 21-2004-0229 BENEFICIARY'S CONSENT I hereby consent to the appointment of EDWARD JONES TRUST COMPANY as successor Trustee of the Trust under the Will of Robert E. Deck as set forth in the attached Petition. STEVEN B. DECK Dated: o31o Exhibit F ESTATE OF ROBERT E. DECK Assets of Estate 2/11/04 Qty Description Price/Share Value 2/11/04 117 Agere Systems C1B $ 3.67 $ 429.39 236 Alltell Corp $ 50.29 $ 11,868.44 453.35051 Aqua America Inc. $ 21.62 $ 9,801.44 169.95315 BristolMyers Squibb $ 29.87 $ 5,076.50 200 Ceridian Corp $19.95 $ 3,990.00 257.05905 CVS Corp $ 35.93 $ 9,236.13 231.27699 Exxon Mobil Corp $ 41.63 $ 9,628.06 112.76134 Federal Natl Mort Assn. $ 78.56 $ 8,858.53 336.35133 General Electric Co $ 32.92 $ 11,072.69 431.79934 Home Depot Inc. $ 36.59 $ 15,799.54 104 ITT Industries Inc. $ 76.81 $ 7,988.24 273.30296 Johnson & Johnson $ 54.50 $ 14,895.01 444.68565 Lucent Technologies $ 4.36 $ 1,938.83 762 MBNA Corp $ 28.14 $ 21,442.68 260.89006 McDonalds Corp $ 26.94 $ 7,028.38 227.61516 Merck & Co Inc $ 48.47 $ 11,032.51 574.98836 Middlesex Water Co. $ 20.58 $ 11,833.26 194 Roper Inds Inc. $ 51.34 $ 9,959.96 392.96318 Southern Co. $ 29.38 $ 11,545.26 312 Staples Inc. $ 26.40 $ 8,236.80 102 Verizon Communications $ 37.99 $ 3,874.98 4 Vlasic Foods Intl $ 0 $ 0 250.78733 Wachovia Corp $ 47.38 $ 11,882.30 204.36666 Wallmart Stores Inc. $ 57.63 $ 11,777.65 200 World Corn Inc. $ 00.27 $ 5.40 1831.963 Amer. High Inc Tr Fd $12.43 $ 22,771.30 191.924 Fundamental Investors Fd $ 29.92 $ 5,742.37 555.396 Investment Co of Am Fd $ 29.82 $ 16,561.91 511.348 Wash Mutual Inv Fd $29.90 $ 15,284.19 159 ML Preferred Cap $ 27.82 $ 4,423.38 152 PSO Capital Preferred $ 25.42 $ 3,863.84 Accrued Dividends $ 69.70 EXHIBIT G Qty Description Rate Value 2/11/04 10,000 GMAC Smarmote 7.125% $ 10,000.00 10,000 Allegheny Co. PA 5.375% $ 10,823.00 Sewer Auth 10,000 Berks County PA 6.000% $ 11,726.00 Reading Hospital 10,000 Allegheny Co Port Auth 5.000% $ 10,417.00 10,000 Bank of America Corp 6.750% $ 10,220.00 Intemote 10,000 Allentown PA Water Rev. 5.100% $ 10,637.00 Accrued Interest $ 763.61 TOTAL $352,505.28 IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS ROBERT E. DECK, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S COURT DIVISION · · ; ~ NO. 21-2004-0229 ACCEPTANC~ OF OFFICE OF TRUSTEE Effective upon the avvointmertt , by the Orphan's Court Division of the Court of Common Pleag of Cumberland County, Permsylvania, EDWARD JONES TRUST COMPANY accepts the Office of Trustee of the Trust under Item FIFTH of the Will of Robert E. Deck, Deceased, dated January 20, 1995. Edward Jones Trust Company By: Dat~: Anes~: ~~~;~ ~/'~ ~.~ r~/ Exhibit H 7004 1350 0000 1036 5001 · 0000 17013 First Class Mail I!elN sselo ts;!:l RETURN RECEIPT REQUESTED RadcliffLa~v Office, R C. 20 Erford Road, Suite 300 A Lemoyne, Pennsylvania 17043 GLENDA FARNER STRAUSBAUGH, REGISTER OF WILLS CUMBERLAND COUNTY COURT HOUSE 1 COURT HOUSE SQUARE CARLISLE, PA 17013 U.S. POSTRGE PRID CRMP HILL,PR 17011 OCT Zl.'04 RMOUNT $6.72 00051864-13 Radcliff Law Office, P.C. 20 Erford Road, Suite 200 Lemoyne, Pennsylvania 17043 (717) 236-9318 Fax (717) 920-9498 October 21, 2004 Glenda Famer Strausbaugh, Register of Wills Cumberland County ~:. 1 Court House Square Carlisle, PA 17013 RE: Estate of Robert E. Deck File No. 21-04-00229 Dear Ms. Strausbaugh: Enclosed for filing in the above referenced estate are the following: 1. Original and one copy of the PA Inheritance Tax Return with a check attached for the balance due of inheritance tax in the amount of $30.84. 2. Original Inventory with a check attached in the amount of $25.00 for the filing fee. Also enclosed are copies of each of the above to be clocked in and returned to our office in the enclosed envelope. If you have any questions, please contact our office. Very truly yours, Bobbie Radcliff, Legal Assistant cc: Jacquelin B. Deck, Executor COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EX(11-96) BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARR SBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004536 RADCLIFF DAVID H 20 ERFORD ROAD SUITE 200 LEMOYNE, PA 17043 ACN ASSESSMENT AMOUNT CONTROL ........ ,o,~ NUMBER 101 I $30.84 ESTATE INFORMATION: SSN: 193-24-1946 FILE NUMBER: 2104-0229 DECEDENT NAME: DECK ROBERT E DATE OF PAYMENT: 10/22/2004 POSTMARK DATE: 10/21/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/11/2004 TOTAL AMOUNT PAID' $30.84 REMARKS: JONES CHECK# 109559358 INITIALS: CCP SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX + (6-00) COMMONWEALTH OF REV-1500 OFROIAL USE ONLY DEPARTMENT OF REVE.UE INHERITANCE TAX RETURN ,LE.UMBE. DEPT. 280601 HARR,SBURG, PA17128-0601 RESlDENT DECEDENT 2 1-0 4 0 0 2 2 9 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z DECK, ROBERTE 1 9 3- 2 4- 1 9 4 6 t-t DATE OF DEATH (MM-DD-Year} I DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I O 02/11/2004 09/26/1930 REGISTER OF WILLS III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER JACQUELINB. DECK 1 9 9- 2 4- 8 9 9 2 "' [] 1. Odginal Return ~] 2. Supplemental Return r~ 3. Remainder Return {date ol~ death pdorto 12-13-82) I.- ~'~'~ [] 4. Limited Estate ~'~ 4a. FuturelnterestCompromise(dateordeathalter12.12.82) [~ 5. Federal Estate Tax Retum Required tUO ~ ,,, o, [~ 6. Decedent Died Testate (^t~ch copy of W~) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust) 8. Total Number of Safe Deposit Boxes r'-'J 9. Litigation Proceeds Received [~] 10. Spousal Poverty Credit {dm of death between 12-31-91 and 1-1-95) ~ 11. Election to tax under Sec. 9113(A) (At~ch Sch OI I- ,,,z NAME COMPLETE MAILING ADDRESS z DAVID H. RADCLIFF, ESQ. 20 ERFORD ROAD, STE 200 O a. FIRM NAME (If Applicable) ~,"' RADCLIFF LAWOFFICE, P.C. o TELEPHONE NUMBER ~ 717 236-9318 LEMOYNE PA 17043 1. Real Estate (Schedule A) (1) OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) 352,062.66 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ..; ~"' 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [--] Separate Billing Requested ::::) 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 0.00 ~- (Schedule G or L) ~ 8. Total Gross Assets (total Lines 1-7) (8) '~ 352,062.66 I.U 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 11,113.27 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11) 11,113.27 12. Net Value of Estate (Line 8 minus Line 11) (12) 340,949.39 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 0.00 made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 340,949.39 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax ~ rate, or transfers under Sec. 9116 (a)(1.2) 129,738.07 x (15) 0.00 ~ 16. Amount of Line14 taxable at lineal rate 211,211.32 X .045 (16) 9,504.51 12. 17. Amount of Line14 taxable at sibling rate 0.00 X .12 (17) 0.00 O 18. Amountof Line 14 taxable at collateral rate 0.00 X .15 (18) 0.00 ~ 19. Tax Due ,~ (19) 9,504.51 20. I I · ~ · - 'el ,- · el ,~ , - Deced,ent's Complete Address: STREET ADDRESS 625 Silver Spring Road CITY Mechanicsburg I STATE PA J Z~P 17050 Tax Payments and Credits: 1. Tax Due(Page 1 Line 19) (1) 9,504.51 2. Credits/Payments A. Spousal Povedy Credit B. Pdor Payments 97000.00 C. Discount 473.67 Total Credits ( A + B + C ) (2) 9,473.67 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 30.84 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) 30.84 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the dght 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 properly within one year of death without receiving adequate cons derat on? ...................... [] [] 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 properly which contains a benefic ary des gnat on? ...................................................................... [] [] 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 penallJes of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer olher than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE,O~ERSON RESPONSIBJ,~OR FJ~RN ~ DATE DRESS//~' 625 ~lrver Spring Road ~/ Meeflanicsbur~l PA 17050 SIGNATURE O~REPARER OTHER THJ~REPRESEN~TIVE DATE 7 ADDRESS 20 Erford Rd, Ste 20,~/~ Lemoyne~ PA 17043 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. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% 172 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)]. 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. REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DECK. ROBERT F :~1 04 00229 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 977 shares Agere Systems Class B @ $3.665 428.81 2. 236 shares AIItel Corp @ $50.2225 11,853.10 3. 453.35051 shares Aqua America Inc @ $21.59 9,787.84 4. 169.95315 shares Bristol-Myers Squibb Co @ $29.815 5,067.15 5. 200 shares Ceridian Corp @ $19.915 3,983.00 6. 257.05905 shares CVS Corp @ $35.825 9,209.14 7. 231.27699 shares Exxon Mobil Corp @ $41.465 9,589.90 8. 112.76134 shares Fed Natl Mort Assoc @ $78.20 8,817.94 9. 336.35133 shares General Electric Co @ $32.84 11,045.78 10. 431.79934 shares Home Depot Inc. @ $36.475 15,749.88 11. 104 shares ITT Industries Inc @ $76.72 7,978.88 12. 273.30296 shares Johnson & Johnson@S54.42 14,873.15 13. 444.68565 shares Lucent Technologies Inc @ $4.36 1,938.83 14. 762 shares MBNA Corp @ $28.035 21,362.67 15. 260.89006 shares McDonalds Corp @ $26.885 7,014.03 16. 227.61516 shares Merck & Co Inc @ $48.39 11,014.30 TOTAL (Also enter on line 2, Recapitulation) $ 352,062.66 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent DECK, ROBERT E 21 04 00229 Decedent's Name Page 1 File Number Schedule B - Stocks & Bonds ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 17. 574.98836 shares Middlesex Water Co @ $20.515 11,795.89 18. 194 shares Roper Inds Inc @ $51.17 9,926.98 19. 392.96318 shares Southern Co @ $29.36 11,537.40 20. 312 shares Staples Inc @ $26.325 8,213.40 21. 102 shares Verizon @ $37.89 3,864.78 22. 4 shares Vlasic Foods Intl @ $0.00 0.00 23. 250.78733 shares Wachovia Corp @ $47.32 11,867.26 24. 204.36666 shares WalMart Stores Inc @ $57.905 11,833.85 25. 200 shares WorldCom Inc @ $0.027 5.40 26. 1831.963 shares Amer High Inc Tr Fd @ $12.43 22,771.30 27. 91.924 shares Fundamental Investors Fd @ $29.92 5,742.37 28. ;55.396 shares Investment Co America Fd @ $29.82 16,561.91 29. 511.348 shares Washington Mutual Investors Fd @ $29.89 15,284.19 30. 159 shares Merrill Lynch Preferred Cap @ $27.82 4,458.46 + Accr Dividend $35.08 31. 152 shares PSO Capital Preferred @ $25.42 3,898.46 + Accr Dividend $34.62 SUBTOTALSCHEDULE B 137,761.65 Continuation of REV-1500 Inheritance Tax Return Resident Decedent DECK, ROBERT E 21 04 00229 Decedent's Name Page 2 File Number Schedule B - Stocks & Bonds ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 32. 10,000 GMAC Smartnote 10,051.46 7.125% Feb15, 2016 + Accr Iht $51.46 33. 10,000 Allegheny Co PA Sewer Auth 10,927.51 5.375% Dec 01,2024 + Accr Int $104.51 34. 10,000 Berks Co PA Reading Hosp 11,892.67 6.000% Nov 01, 2029 + Accr Iht $166.67 35. 10,000 Bank of America Corp 10,268.75 6.75% Apr 15, 2027 + Accr Iht $48.75 36. 10,000 Allentown PA Water Rev. 10,807.00 5.100% Oct 15, 2007 + Accr Int $170.00 37. 10,000 Allegheny County Port Auth 10,639.22 6.000% Mar 01, 2029 + Accd Int $222.22 SUBTOTAL SCHEDULE B 64,586.61 GRAND TOTAL SCHEDULE B $ 352,062.66 REV-1509 EX + (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DECK. ROBERT F ;~1 04 00229 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Jacquelin B. Deck 625 Silver Spring Road Spouse Mechanicsburg, PA 1705~ C JOINTLY-OWNED PROPERTY: u- ~ ~ ~-~ DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S tNTERES 1. A. Various All other property not reported on this return was held jointly with surviving spouse TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) SCHEDULE O INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURNMISC, NON-PROBATEPROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER DECK. ROBERT E 21 04 00229 This schedule must be completed and filed if the answer to any of questions 1 throu( ih 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATrACH A COPY OF THE DEED FOR REAL ESTATE, VALUE OF ASSET INTEREST (~F~PUCA~LE) VALUE 1. Edward Jones, Custodian FBO Robert E. Deck IRA 48,869.60 100. 48,869.60 0.0£ Acct # 616-90563-1-1 (The entire amount was dis- tributed to surviving spouse as sole beneficiary) TOTAL (Also enter on line 7 R~apitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER DECK. ROBERT E ;~1 04 00229 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Secudty Number(s)/EIN Number of Personal Representative(s) Street Address City. State Zip Year(s) Commission Paid: 2. AttomeyFees Radcliff Law Office, P.C. 10,560.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City , State Zip Relationship of Claimant to Decedent 4. Probate Fees 336.00 5. Accountant's Fees 6. Tax Return Preparers Fees 7. Filing fee - Petition 22.00 8. Filing fee - Inventory & Inh Return 25.00 9. Legal Advertising - The Sentinel 95.27 10. Legal Advertising - Cumberland Law Journal 75.00 TOTAL (Also enter on line 9, Recapitulation) $ 11,113.27 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DECK. ROBERT [ 21 04 00229 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] 1. Jacquelin B. Deck Collateral 625 Silver Spring Road 129738.07 Mechanicsburg, PA 17050 2. Robert E. Deck Trust, U/VV dated 1/20/95 Lineal Edward Jones Trust Company, Trustee 211211.32 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET Ii. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART ii - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) REV-1647 EX + (9-00) SCHEDULE M FUTURE INTEREST COMPROMISE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT (Check Box 4a on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER DECK. ROBERT F ;~1 04 00229 This Schedule is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. I-~ Will [] Trust [--~ Other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. Jaccluelin B. Deck Spouse 10/25/31 72 2. David B. Deck Son 3/4/58 46 3. R. Randall Deck Son 9/15/60 44 4. Steven B. Deck Son 9/2/62 42 5. I]. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intend: to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. [] Unlimited right of withdrawal [~] Limited right of withdrawal IlL Explanation of Compromise Offer: Bypass Trust under the Will ($211,211.32) remainder interest at 4.5% tax rate using factor of (0.61948) on the high probability that sons and issue will survive the life tenant. Surviving spouse date of birth (10/25/31) has life ~ncome inerest in trust calculated at 4.2%AFR. Summary of Compromise Offer: 1. Amount of Future Interest .................................................. $ 340,949.39 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) ...... $ 0.00 3. Value of Line 1 passing to spouse at appropriate tax rate Check One [] 6%, [] 3%, [] 0% ................ $ 129,738.07 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One [] 6%, [] 4.5% ...................... $ 211,211.32 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) ...... $ 0.00 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ...... $ 0.00 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) ..................... $ 340,949.39 (if more space is needed, insert additional sheets of the same size) SCHEDULE 0 COMMON ,TH O,,E..SY,V^NIAELECTION UNDER SEC. 9113(A) INHERITANCE TAX RETURN RESIDE.TOECEDEN (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER DECK. ROBERT E ~1 04 00229 Do not complete this schedule unless the estate is making the ele~ion to ~x assets under Section 9113(A) of the Inheri~nce & Estate Tax Act. If the election applies to mom than one trust or similar arrangement, a separate fo~ must be filed for each trust. This ele~ion applies to the Trust (marital, residual A~ B~ By-pass~ Unified Credit~ etc.). If a trust or similar arrangement m~ts the requirements of Se~ion 9113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar a~angement is enter~ in whole or in pad as an asset on Schedule O, then the transferees ~monal representative may sp~ifically identi~ the trust (all or a fractional potion or ~mentage) to be included in the ele~ion to have such trust or similar prope~y treated as a t~able transfer in this estate. If less than the entire value of the trust or similar pm~dy is included as a taxable transfer on Schedule O, the pemonal representative shall be considered to have made the election only as to a fraction of the trust or similar affangement. The numerator of this fraction is equal to the amount of the trust or similar armnRement 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 su~ivin~ spouse under a Section 9113 (A) trust or similar a~an~ement. DESCRIPTION VALUE All shams of stock and mutual funds listed on Schedule B of this return 340,949.39 Part A Total $ 340,949.39 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is beinq made. DESCRIPTION VALUE All shares of stock and mutual funds listed on Schedule B of this return 340,949.39 Part B Total $ 340,949.39 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT KNOW ALL MEN BY THESE PRESENTS, that I, ROBERT E. DECK, presently residing at 625 Silver Spring Road, Mechanicsburg, Cumberland County, Pennsylvania, being in good health and of sound and disposing memory, do hereby make, declare and publish this as my Last Will and Testament, hereby revoking all former Wills and Codicils heretofore made by me. FIRST: I direct that all my debts, expenses of my last illness and funeral expenses shall be paid by my Executrix hereinafter named, from my estate as soon after my decease as shall be found convenient. SECOND: I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, to my wife, JACQUELINE B. DECK, if she survives me by thirty days. Should my wife not be living on the thirty-first day after my death, I bequeath such tangible personalty and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided among them by my Executrix with due regard for their personal preferences in as nearly equal shares as practical. Any such article allotted to a minor may, as my Executrix thinks advisable, either be delivered to the minor or any person to hold for the minor, or be sold and the proceeds paid to the Trustee as hereinafter provided in ARTICLE FIFTH hereof. THIRD: I bequeath my mountain cabin located at 776 High Mountain Road, Shippensburg, Cumberland County, Pennsylvania to my children per stirpes living on the thirty-first day after my death, as tenants-in-common. FOURTH: If my wife, JACQUELINE B. DECK, survives me (and I direct that for the purpose of this Item FOURTH she shall be deemed to have survived me unless it appears unmistakable that she predeceased me) and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I devise and bequeath to my wife, JACQUELINE B. DECK, absolutely, the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of generation-skipping 1 transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly, I direct that: A. If the marital deduction or any similar benefit is allowable with respect to any property, including property held by entireties, which my wife has received prior to my death or at my death will receive otherwise that pursuant to this ITEM FOURTH, the value of such property shall be taken into consideration in calculating the size of the gift under this ITEM FOURTH. B. No property ineligible for the marital deduction or any similar benefit shall be distributed to this gift for my wife, JACQUELINE B. DECK, pursuant to this ITEM FOURTH. C. Either cash or investments or both may be allocated to the gift under this ITEM FOURTH. D. Any property allocated under this ITEM FOURTH in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined for federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for federal estate tax purposes. E. If any provision of my will shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and my Will shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. FIFTH: I devise and bequeath the residue of my estate of every nature and whatever situate, including property over which I shall have any power of appointment other than such power given to me in any will or inter vivos trust of my wife, to the Trustee hereinafter named, IN TRUST, for the following uses and purposes: A. To pay the net income therefrom to my wife, JACQUELINE B. DECK, for and during her lifetime. B. As much of the principal of this trust as Trustee in its soles discretion may from time to time think advisable for the support of my wife or for the support of my children or during illness or emergency, shall either be paid to her or them or else applied directly for her or their benefit by the Trustee after taking into account her or their other readily available assets and sources of income and support. C. Trustee may apply the net income of this trust for the support of my wife, JACQUELINE B. DECK, should she by reason of age, illness or any other cause in the opinion of the Trustee be incapable of disbursing it. D. Upon the death of my wife, JACQUELINE B. DECK, the then- remaining principal and any undistributed income shall be distributed to my then living issue, per stirpes. SIXTH: All federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this will, including any interest or penalty imposed in connection with Such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate under ITEM FIFTH without apportionment of right of reimbursement. All such taxes on present or future interest shall be paid at such time or times as my executor or my Trustee may think proper, regardless of whether such taxes are then due. SEVENTH: The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. EIGHTH: I appoint STEVEN J. MASTERSON, CPA, of Harrisburg, Pennsylvania, guardian of any.property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appoint of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. NINTH: I hereby nominate, constitute, and appoint my wife, JACQUELINE B. DECK, as Executrix of this, my Last Will and Testament. In the event that my wife shall predecease me, or be unwilling or unable to act as my'Executrix, as aforesaid, then I nominate, constitute and appoint my son, STEVEN B. DECK, without the necessity for posting security regardless of state of residence as Executor of this, my Last Will and Testament. All references to the Executrix herein shall be applicable to said substitute Executor. TENTH: I hereby nominate, constitute and appoint my accountant, STEVEN J. MASTERSON of Harrisburg, DauPhin CountY. Pennsylvania, as Trustee of the trusts created by this, my Last Will and Testament without the necessity for posting security regardless of state of residence. ELEVENTH: My Executrix and Trustee shall have, in addition to the powers and authority conferred upon them by law, the following additional powers and authority: 1. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time constituting a portion of a trust or my estate, and upon such terms and conditions as the Executrix or Trustee shall deem wise. 2. To invest any money at any time in such bonds, stocks, notes, real estate, mortgages, life insurance, annuities or other securities, or such property, real or personal, as the Executrix or Trustee shall deem wise, without being limited by any statutes or rule of law regarding investments by the Executrix or Trustee. 3. To retain, without incurring any liability, as investments, any property owned by me at the time of my death, as long as they deem it wise, and even though such property is not the kind of property an Executrix or Trustee would purchase as an investment; and even though to retain such property might violate sound diversification principles. 4 4. To cause any security or other property which may constitute a portion of a trust or of my estate to be issued, held or registered in their own name, or in the'name of~.a nominee, or in such form that title will pass by delivery. 5. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities of which constitute a portion of a trust or of my estate, and to take any action with reference to such securities which, in the opinion of the Executrix or Trustee is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to them as owner of any securities constituting a portion of a trust or of my estate resulting from any reorganization, consolidation, readjustment, sale, conversion or subscription. 6. To pay all costs, taxes, charges and expenses in connection with the administration of a trust or of my estate, including such compensations to Executrix or~Trustee~which shall be in accordance with established fees throughout the period of administration of a trust or of my estate. 7. To determine what is."income" and what is "principal" hereunder, and their decision thereon shall be final; and to purchase securities at a premium or discount, and to apply or charge said premium or discount against income or principal as the Executrix or Trustee may determine. 8. To transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property at any time held by them, at public or private.sale, or otherwise. 9. To borrow money from any person, firm or corporation, including any corporation acting as an Executrix or Trustee hereunder, for the purpose of protecting and preserving or improving my estate or trust hereunder; to execute promissory notes or other obligations for amounts so borrowed. 10. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of my estate or any funds held hereunder to which said compensation is attributable. 11. To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. IN WITNESS WHEREOF, I, ROBERT E. DECK, the Testator to this, my Last Will and Testament, typewritten on 6 sheets of paper which I have identified at the bottom of each page by my signature, hereunto set my hand and seal the ~0 day of ~ , , 1995. Robert E. Deck The preceding instrument consisting of this and 5 other typewritten pages, each identified by the signature of the Testator, ROBERT E. DECK, was on this day and date thereof signed, published and declared by ROBERT E. DECK, the Testator therein named, as and for his Last Will, in the presence of us who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, ROBERT E. DECK, Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therei~ expressed. Robert E. Deck Sworn of affirmed to~n~ acknowledged ~gfore me, by ROBERT E. DECK, the Testator the day of ~ , 1995. Notary Public 6 [ Nota~ ~ ] M~ael Ch~e~, Notary Su~uehanra ~.. Dau~in Cou~ MyCom~ssicn E~r~¢~. 13, 1997 _ M~m~ Pennsyb~;a ~Assoda~on of COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN We D~ ~t~ and /~ and ~M£d ~v~ , the witnesses whose names are signed'to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by ~ ~~ and ~ ~ and /~ ~ , witnesses, this 2~ ~ day of ~~ , 1995. ~ ' Notary' Public My Com~%}on E~r~ J~. 13. 1997 Men.r, P~nsyb~ 7 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of ROBERT E. DECK No. 21 2004 00229 also known as Date of Death 2/11/04 , Deceased Social Security No. 193-24-1946 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: .~ Attorney: David H. Radcliff, Esq. . kD. No.: 25483 Address: 20 Erford Road, Suite 200 Dated /("~ -- ~?- ~ ,~/" / Lemoyne PA 17043 Telephone: 717-236-9318 Description Value See Attachment of stocks and mutual funds 352,062.66 Total (Attach Additional Sheets if necessary) 352,062.66 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 ESTATE OF ROBERT E. DECK FILE NO. 21-2004-00229 ATTACHMENT TO INVENTORY 977 sh Agere Systems Class B $ 428.81 236 sh Alltel Corp 11,853.10 453.35051 sh Aqua America 9,787.84 169.95315 sh Bristol-Myers 5,067.15 200 sh Ceridian Corp 3,983.00 257.05905 sh CVS Corp 9,209.14 231.27699 sh Exxon Mobil 9,589.90 112.76134 sh Fed'l Nat'l Mort 8,817.94 336.35133 sh GE 11,045.78 431.79934 sh Home Depot 15,749.88 104 sh ITT Industries 7,978.88 273.30296 sh Johnson & Johnson 14,873.15 444.68565 sh Lucent Technologies 1,938.83 762 sh MBNA Corp 21,362.67 260.89006 sh McDonalds Corp 7,014.03 227.61516 sh Merck & Co 11,014.30 574.98836 sh Middlesex Water 11,795.89 194 sh Roper Inds 9,926.98 392.96318 sh Southern 11,537.40 312 sh Staples Inc 8,213.40 102 sh Verizon 3,864.78 4 sh Vlasic Foods 0.00 250.78733 sh Wachovia Corp 11,867.26 204.3666 sh WalMart Stores 11,833.85 200 sh WorldCom Inc 5.40 1831.963 sh Amer High Inc 22,771.30 191.924 sh Fundamental Investors Fd 5,742.37 555.396 sh Investment Co America Fd 16,561.91 511.348 sh Washington Mutual 15,284.19 159 sh Merrill Lynch Pfd + Acc'd Dividend 4,458.46 152 sh PSO Capital Pfd + Acc'd Dividend 3,898.46 10,000 GMAC Smartnote + add' int 10,051.46 10,000 Allegheny Co PA Sewer Auth + acc'd int 10,927.51 10,000 Berks Co PA Reading Hosp + acc'd int 11,892.67 10,000 Bank of America Corp + acc'd int 10,268.75 10,000 Allentown PA Water Rev + acc'd int 10,807.00 10,000 Allegheny Co Port Auth + acc'd int 10,639.22 $ 352,062.66 COMNONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE BUREAU OF ZNDZVZDUAL TAXES {~"~l~{",~_i~ ~L*~ .F'~ C{I:NHERZTANCE TAX OF ACCOUNT HARRISBURg, PA 171Z8-0601 REV-140? EX AFP (09-04) 200[, O[C 29 AH 9:13 CLERK OF ORPHAN'S COURT DAVID H RADCLIFC~,~!~E~i,'?,!I'.. "~'" ,,_,, ~.;,, R RADCLIFF LAN OFFICE 20 ERFORD RD STE 200 LEMOYNE PA 170~$ DATE 12-ZO-ZO0~ ESTATE OF DECK DATE OF DEATH 02-11-200q FILE NUMBER 21 0~-0229 COUNTY CUMBERLAND ACN 102 Amount Remit'ted ROBERT E MAKE CMECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. CUT ALONG TH'rS L'rNE ~ RETA'rN LONER PORTION FOR YOUR RECORDS -.~ ~[%r: f;~Y '~' '~P~' '~ ~'-'~1 ...... ';~' 'f~r~ I'A'RS~"f~";?~¥ER~I~f ' ~1~ ';~i:'~O;ff ' ' ~;;; ..................... ESTATE OF DECK ROBERT E FILE NO. 21 0~-0229 ACN 102 DATE 12-20-200~ THIS STATEHENT IS PROVIDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHO#N BELOtI IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPL*rCAT'rON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPL[CABLE, A PROJECTED INTEREST F'rGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 1Z-l$-ZOOq PRINCIPAL TAX DUE:. 9,504.51 PAYMENTS (TAX CREDITS): PAYMENT DATE 05-11-200~ 10-21-200~ RECEIPT NUMBER ~ CD005921 ~ CD00~536 DISCOUNT (+) INTEREST/PEN PAID (-) ~73.68 .0O AHOUNT PAID 9,000.00 $0.8~ ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REgUIRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 9,50q.52 · ALANCE OF TAX DUE .01CR INTEREST AND PEN. .00 TOTAL DUE .01CR YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) CONMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TA O~p_,O~ O~ INHERITANCE TAX INHERTTANCE TAX D~V~S[ON ~ 'o'"r~- ~STATEHENT OF ACCOUNT HARRISBURg, PA 171Z8-0601 - REV-160? EX AFP (09-0~) DEC 29 9: ! 3 CLERK OF ORPHAN'S r,r , IDT ........ ;'..j,, j I ', RADCLIFF LA~ OFFICE Z0 ERFORD RD STE Z00 LEHOYNE PA 170~ DATE 12-ZO-ZOOq ESTATE OF DECK DATE OF DEATH OZ-11-2OOq FILE NUHBER 21 O~-OZZ9 COUNTY CUMBERLAND ACN 101 Amoun~ Remi'lc'ted ROBERT E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submit: ~:he upper por~:ion of ~his form wi~:h your ~:ax payment:. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -qql ESTATE OF DECK ROBERT E FILE NO. Z1 0q-0229 ACN 101 DATE 12-20-200~ THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHONN BELON IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 1Z-13-ZOOq PR[NC[PAL TAX DUE: ........................................................ PAYMENTS (TAX CREDITS): .O0 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' REV_1547 EX {12-97} PC David H. Radcliff, Esq. Radcliff Law Office, P C 20 Erford Road, Ste. 200 Lemoyne Pa 17043 NOTICE OF INHERITANCE TAX APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN 12-21-2004 Robert E. Deck 2-11-2004 2104-0229 Cumberland 102 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG _-':~_'~ _L~t:l!= _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _~ _ _ _ _R!=_T ~1f\l_I,.~\tVE:R_I'O.R:r1~f\l.F:9.~_ Y.ol!~ _RE_C.o~D_~ _ _? _ _ _ _ __ '-REV:1547EX (06-97) PC NOTICE OF INHERITANCE TAX APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Robert E. Deck FilE NO. 2104-0229 ACN 102 TAX RETURN WAS: (D) ACCEPTED AS FILED ( D ) CHANGED RESERVATION CONCERNING FUTURE INTEREST. SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN ESTATE OF DATE 12-21-2004 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closelv Held Stock/Partnership Interest (Schedule C) 4. Mortoaoes/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/ Misc. Personal Propertv (Schedule E) 6. Jointlv Owned Propertv (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 0.00 10. Debts/Mortoaoe Liabilities/Liens (Schedule I) (10) 0.00 11. Total Deductions (11) 0.00 12. Net Value ofTax Return (12) 340.949.39 13. Charitable/Governmental Beouests: Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subiect to Tax (14) 340.949.39 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of ALL returns assessed to date. (1) (2) (3) (4) (5) (6) (7) 0.00 0.00 0.00 0.00 0.00 0.00 340.949.39 (8) NOTE: To Insure proper credit to your account, submit the upper portion of this form with your tax payment. 340.949.39 ASSESSMENT OF TAX: 15. Amount of Une 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Une 14 taxable at SiblinQ rate 18. Amount of Line 14 taxable at CollaterallClass B rate 19. Principal Tax Due TAX CREDITS: (15) 129.738.07 X .00 0.00 (16) 211,21132 X.045 9,504.51 (17) X .12 (18) X .15 (19) 9,504.51 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 5-11-2004 CD003921 473.68(+) 9,000.00 10-21-2004 CD004536 30.84 TOTAL TAX CREDIT 9,504.52 BALANCE OF TAX DUE 0.01 CR INTEREST TOTAL DUE * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR) , YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) v" RESERVATION: Estates of decedents dying on or before December 12, 1982 - if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 21 of 1995. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order payable to: REGISTER OF WillS, AGENT. REFUND (CR)' A refund of a tax credit, which was not requested on the Tax Retum, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax (REV~1313). Applications are available at the Office of the Register of Wills or any of the 23 Revenue District Offices, or by calling the special 24-hour answering service numbers forfonns ordering: In Pennsylvania 1-80o-362~2050, outside Pennsylvania and within local Harrisburg area (717) 787-8094, TDD# (717) 772~22S2 (Hearing Impaired Only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: -written protest to the PA Department of Revenue Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021, OR -election to have the matter detennined at audit of the account of the personal representative OR -appeal to the Orphans' Court. ADMINISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN' Post Assessment Review Unit, PO Box 280601 Harrisburg, PA 17128-0601 Phone (717) 787-eS05. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedenf' (REV~ 1S01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedenfs death a five percent (5%) discount of the tax paid is allowed. PENALTY: The lS% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18,1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the same time period as you Vv'Ould appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are: Interest Daily Interest Daily Interest Daily Year ~ Factor Year ~ Factor Year ~ Factor 1982 20% .000548 1988~1991 11% .000301 2001 9% .000247 1983 16% .000438 1992 9% .000247 2002 6% .000164 1984 11% .000301 1993-1994 7% .000192 2003 5% .000137 1985 13% .000356 1995-1998 9% .000247 2004 4% .000110 1986 10% .000274 1999 7% .000192 200S 5% .000137 1987 9% .000247 2000 B% .000219 -Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAilY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG, PA 17128-0601 12-21-2004 Telephone 717783-6070 David H. Radcliff, Esq. Radcliff Law Office, P C 20 Erford Road, Ste. 200 Lemoyne, Pa 17043 Re: Estate of Robert E. Deck File Number 2104-0229 Date of Death: 2-11-2004 Dear Mr. Radcliff, : Enclosed is a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax," (REV-1547 EX), ACN 101 establishing the tax applicable to all present interests in the above estate. Also enclosed is a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax," (REV-1547 EX), ACN 102 establishing the tax applicable to future interests where the rate of tax is uncertain. Based on the provisions of the above decedent's Will, Deed of Trust and the information reported on Schedule M by the estate representative, the Department concurs with the estate representative's compromise proposal, and the tax on the future interests have been assessed as shown on the ACN 102 assessment notice. All existing inheritance and/or estate tax payments have been appropriately applied. Any changes which become necessary as a result of a protest decision or an order of court will be reflected in adjustments to both ACN 101 and ACN 102. Please contact me at the telephone number above if you have any questions. Sincerely, ~~?Cr~~/1/ Trust Valuation Specialist Inheritance Tax Division Enclosure ~j , COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVIS\QI>i~O;)Drn ,'jrcl"E OF FolloX280601 ti" '_>.' I." 1(, NOTICE OF INHERITANCE TAX HARRISBURG, ~A 17128'OO~tCSTL:D> V.{~PRAISEMENT, ALLOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO, COUNTY ACN '* REV-1647EX (U_1l7jPC zoo~ DEe 29 1\1'1 <j: II 12-21-2004 Robert E. Deck 2-11-2004 2104-0229 Cumberland 101 CLERK OF David H. R~~~OURT Radcliff L~itfffiell;'p.c(J, F/, 20 Erford Road, Ste. 200 Lemoyne Pa 17043 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ? . - R-eV:1547 EX (06-:'97Y PC -- - - - ~ - - - - - - No~tjt-E-CiF .'NH-ERff A-NCE- TA)CAp.PRAifiEME-NT: -ALLOWANCf[ OR- - u - u - - ~ - - - - - - - - - - - - - - - - - -- DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF Robert E. Deck FILE NO. 2104-0229 ACN 101 DATE 12-21-2004 TAX RETURN WAS: (0) ACCEPTED AS FILED ( 0 ) CHANGED see attached RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASEO ON: ORIGINAL RETURN ,. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closelv Held Stock/Partnership Interest (Schedule C) 4. MortQaQes/Notes Receivable (Schedule Dl 5. Cash/Bank Deoosits! Misc. Personal Prooertv (Schedule El 6, Jointlv Owned Propertv (Schedule F) 7, Transfers (Schedule G) 8. Total Assets APPROVED DEDUCT/ONS AND EXEMPT/ONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 11,113.27 10. Debts/MortQaQe Liabilities/Liens (Schedule /) (10) 0,00 ". Total Deductions (11) 11.113.27 12. Net Value of Tax Return (12) 340,949.39 13. Charitable/Governmental BeQuests: Non-elecled 9113 Trusts (Schedule Jl (13) 0.00 14. Net Value of Estate Subiect to Tax (14) 340,949.39 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of ALL returns assessed to date. (1) (2) (3) (4) (5) (6) (7) 0.00 352.062.66 000 0.00 0.00 000 000 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 352.062.66 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate H, Amount of Line 14 taxable at SiblinQ rate 18. Amount of Line 14 taxable at Coliateral/Class B rate 19. Principal Tax Due TAX CREDITS: (15) (16) (17) (18) X,QO X.045 X .12 X .15 (19) 0.00 0.00 0.00 0.00 0.00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 0.00 TOTAL TAX CREDIT 0.00 BALANCE OF TAX DUE 0.00 INTEREST 0,00 TOTAL DUE 0.00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS '1'HAN $1, NO PAYMENT IS REQUIRED. IF 'l'O'l'AL DUE IS REFL2CTED AS A CREDIT (CR) , YOU MAY BE DUE: A REroND. DE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 - if any future interest in the estate i$ transferred in possession or enjoyment to Class B (COllateral) beneficiaries of the decedent after the expiration of any estate for Ufe or fOr years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any SUch future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 21 of 1995, (72 P.S. Section 9140). PAYMENT', Detach the top portion of this Notice and submit With your payment to the Register of Wills printed on the reverse side. Make check or money order payable to: REGISTER OF WilLS, AGENT. REFUND (CR)' A refund of a tax credit, which was not requested on the Tax Retum, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax (REV-1313). Applications are available at the Office of the Register of Wills or any of the 23 Revenue District. Offices, or by calling the special 24-hour answering service numbers for forms ordering: In Pennsylvania 1-800-362~2050, outside Pennsylvania and within local Harrisburg area (717) 787-8094, TDD# (717) 772-2252 (Hearing Impaired Only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: -~written protest to the PA Department of Revenue Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021, OR .-election to have the matter determined at audit of the account of the personal representative OR -appear to the Orphans' Court. ADMINISTRATIVE CORRECTIONS: Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601 HaniSburg, PA 17128-0601 Phone (717) 787~6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) far an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18,1996, the first day after the end of the tax amnesty period. This non~participation penalty is appealable in the same manner and in the same time periOd as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes -which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are: Interest Daily Interest Daily Interest Daily Year ~ Factor Year ~ Factor Year ~ Factor 1982 20% .000548 1988-1991 11% .000301 2001 9% .000247 1983 16% .000438 1992 9% .000247 2002 6% .000164 1964 11% .000301 1993-1994 7% .000192 2003 5% .000137 1985 13% 000356 1995-1998 9% .000247 2004 4% .000110 1986 10% .000274 1999 7% .000192 2005 5% .000137 1987 9% .000247 2000 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR -Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date ot the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-,470EX (6-66j '*' INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box. 280601 HARRISBURG PA 17128..Q601 DECEDENT'S NAME FILE NUMBER REVIEWED BY ACN 2104-0229 101 Robert E. Deck Harry A. Herr SCHEDULE ITEM NO. EXPLANATION OF CHANGES The tax due on all current interests is reflected on the attached Inheritance Tax Assessment. The tax due on all future interest uncertainties is covered on the attached compromise tax assessment,(ACN 102). ROW Page 1 STATUS REPORT UNDER RULE 6.12 Name of Decedent: ROBERT E DECK Date of Death: 2/11/2004 Will No. 21-04-00229 Admin. No. Pursuant to Rule 6. ] 2 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: ] . State whether administration of the estate is complete: Yes X 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. account with the Court? Did the personal representative file a final Yes 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 of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: A fJ/ft:(If; zwj / ~~r?J;::2~-~ Signature / David H. Radcliff. Esa. Name (Please type or print) 20 Erford Road, Ste 200 Lemavne PA 17043 Address (717) 236- 9318 Tel.No. Capacity : Personal Representative X Counsel for personal representative (;' cPf