Loading...
HomeMy WebLinkAbout03-0005Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of HERBERT S. BOWMAN NO. ~=~.~'03"O~ also known as , Deceased Social Security No. 192-14-5181 Dorothy J. Bowman Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/~ the executr±× Decedent, dated AprS1 19, 1993 __ named in the Last Will of the and codicil(s) dated State relevant circumstances, e.g,, renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: NO EXCEPTTONS B. Grant of Letters of Administration (d.b,n,c.t,a.: Dendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his~-~ last family or principal residence at 504 Ohio Avenue, Lemoyne, Cumberland County, Pennsylvania {list street, number and municipality) Decedent, then I]9' years of age, died November 1 , 2002 ,at ~tx~Q,~_ CAbS~,~f~A. ~--t'~t~10~ ~--m/~f (Location0- i ~j~ Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ................................................................ $ 300,000 (If not domiciled in PA) Personal property in Pennsylvania ............................................... $ (if not domiciled in PA) Personal property in County ....................................................... $ Value of real estate in Pennsylvania ....................................................................................... ;; .......... $ Total ................................................................................................................................ $ 300,000 Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence 504 Ohio Avenue Form RW*I Page 1 of 2 (Cumberland County) - Rev. 9/92 Lemoyne, PA 17043 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and 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 representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworntoandaffirmedandsubscribed ~~ ~---"~ //~~ DOROTHY J. before me this 02 day of ~'~/ January 2003 No. 21-2002-0005 Estate of HERBERT S. BOWMAN Deceased Social Security No: 192-14-5181 Date of Death November 1~ 2002 AND NOW, January 3 , 20 03 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters [] Testamentary [] of Administration d.b,n,c,t.; pendente lite; durante absentia; durante minoritate are hereby granted to Dorothy J. Bowman in the above estate and that the instrument(s) dated April 19, 1993 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... $ 270.00 Short Certificate(s)...5 ..... $ 15.00 Renunciation .................. Affidavit ( ) ................. Extra Pages ( 9 ) ............ $ 27.00 Codicil .......................... JCPFee ........................ $ 10.00 Inventory ....................... Other ............................ TOTAL ................ $ 322.00 Form RW-1 Page 2 of 2 (Cumberland County) - Rev. 9/92 Register of Wills Donna M. Otto, 1st Deputy Attorney: Richard W. Stevenson, Esq. I.D. No 7120 Address: c/o McNees Wallace & Nurick LLC IOU Fine Street, F.O. Box llbb Harrisburg. PA 17108-116§ Telephone (717~ 237-5208 Mailed Letters to Attorney on January 3,2003. his is to certify that the it~fbrmati(m here given is correctly copied fi'om an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office fbr permanci~t filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fcc for this certificate, S2.00 ~ ~ i--~ ~T ~ ~~5/-* # P 8 4 3 5 3 8 ;43Rev 2/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ..... , ~6,,t:.e.=~efb~.,y_ S.. Bo~ . . :. male '- 192 -- 14 -- 5181 '-November 1, 2002 ' J n : . a uary 17, ~. I : I ~ Cumberland ~. S. mddleton ~p ~. Cumberland Cross~ngs .~9~[~' ' ~h~te ,,,Hematology Chief/~ ,,e. Healthcare I ~ ~ I (~2) 6 04~S+~ ' pz p3. ~4. Married Doroth~ J. Young  u~ ~,.ma~, Pennsylvania ~ ~c.~ ~.~m~ 504 Ohio Avenue ~. Lemoyne, PA 17043 ~ ,m.~ Cumberland ~' ,,=.~ ~,~ ~ ~ Lemovne ,,. Paul Bowman 2~,. Dorothy J. Bowman //- o/-0 a.~ ,~ E~ TO (OR AS A CONSEOUE NCE OF): I I.. I~. 504 Ohio Avenue, Lemoyne, PA 17043 Bl,,,.~ovembe: 5, 2002 I,,.~o=k[o~e CremaEton Service,a York, ~A t7404 L~ENSENUM~R ~ar:hemo~e EH & CS, a~.FD 013 340 L ~,.P.O. Box 431~ New Cumberland~ PA 17070-0431 21-2003-~0005 WILL O__F HERBERT S. BOWMAN I, HERBERT S. BOWMAN, of Cumberland County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Specific Bequest. I bequeath my diamond ring inherited from my father, to my son, PAUL W. BOWMA~N, if he survives me. 2. Pecuniary Bequest. I bequeath the sum of Five Hundred Fifty Dollars ($550.00) to MESSIAH LUTHERAN CHURCH, 6th and Forester Streets, Harrisburg, Pennsylvania, in memory of my mother, HELEN BOWMAN, and her love for MESSIAH LUTHERAN CHURCH. 3. Personalty. I bequeath to my wife, DOROTHY J. BOWMAN, all of my tangible personal property not used in business or for the production of income, including without limitation furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together wi~h the insurance thereon, if she survives me. If my wife does not survive me, then I bequeath all said property, together with the insurance thereon, to those of my children who survive me. My children living on the date hereof are PAUL W. BOWMAN, LYNN C. BOWMAN, BARBARA A. LOVE and CAROL S. LINDSAY. If said children are not all competent adults, or if they cannot agree on the division, then my executor(s) shall make the division, and may sell any items passing hereunder and distribute the proceeds. 4. Residue. If my wife, DOROTHY J. BOWMAN, survives me (and if she does not survive me, the property passing hereunder shall be distributed in accordance with subsection (c) below), I bequeath, devise, and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I hold a power of appointment, to the Trustee hereinafter named, for the following purposes: (a) Income. The Trustee shall pay the net income at least quarterly to or for the benefit of my wife for life. (b) Principal. The Trustee shall from time to time pay such sums from the principal to or for the benefit of my wife as may in the discretion of the Trustee seem necessary for her support, health care and maintenance of the standard of living maintained by her during my lifetime, taking into account such other sources of income, support and estate that may be available to her. (c) Distribution of Trust. When my wife is no longer living (or at my death, if she has predeceased me), the remaining principal shall be distributed per stirpes to my issue, provided, however, that if any such issue is then under the age of twenty-five (25) years, his share shall be held for him in a separate trust hereunder under the terms of paragraph 5 below. 5. Separate Trusts. The income and principal of a separate trust in which a share is held for a beneficiary pursuant to the terms of paragraph 4(c) above shall be distributed as follows: (a) Income. The income shall be distributed at least quarterly to or for the benefit of the beneficiary. No payment shall be made under this subparagraph (a) which would discharge to any extent the legal obligation of any person for the support of the beneficiary. (b) Principal. The Trustee shall pay from the principal such sums to or for any or all of the beneficiary and his issue as in the discretion of the Trustee seems proper for their support, maintenance, health care, and education, taking into account the other sources of income, support and estate that are available to the distributee. No payment shall be made under this subparagraph (b) which would discharge to any extent the legal obligation of any person for the support of the distributee. (c) Distribution of Separate Trust. (i) When such beneficiary shall have attained the age of twenty-five (25) years, the Trustee shall distribute to him at his written request the entire balance held in his separate trust. (ii) If such beneficiary should die before making proper request for the entire balance in his separate trust, then the entire balance in his separate trust shall at his death be distributed, outright or in trust, in such sums or proportions as such beneficiary may direct in his last will, expressly referring to his separate trust hereunder, but only among my issue; and to the extent that such beneficiary shall fail to exercise effectively his limited power of appointment hereunder, the aforementioned balance in his separate trust shall then be distributed per stirpes to his issue, or, if no such issue survive him, per stirpes to my issue, with the share of any of such issue for whom property is then held in or payable to a separate trust under this paragraph 5 being added to such separate trust. (d) Disposition Upon Application of Rule Aqainst Perpetuities. Notwithstanding subparagraph (c) above, if during the lifetime of a person for whom a separate trust under this paragraph 5 was established the interest of such person therein becomes void under the applicable rule against perpetuities, then - 3 - the balance in such separate trust shall then be distributed outright to such person. 6. Survival Clause. If any beneficiary hereunder should die within sixty (60) days after me or within sixty (60) days after any other person the survival of whom determines his rights hereunder, then such beneficiary shall be deemed to have predeceased me or such other person for all purposes hereunder. 7. Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, the fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent by any Court: (a) To retain all or any part of my property, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and any stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks, and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at any time held by them, with or without order of court at their option, at public or private sale or otherwise, for cash - 4 - or other consideration or for such credit terms as they think proper, and upon such terms and for such prices as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms or corporations as they may deem advisable. (f) To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them, for as long a period of time and on such terms, as they may determine, and to adjust, settle and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (h) To hold, manage, and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms, and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural and otherwise, in connection with any such property, to abandon any such property - 5 - which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they may determine, and for such periods as they think fit. (j) To register any securities at any time in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities held hereunder, to vote upon any proposition or election at any meeting of the person or entity issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the trust created herein, any fees, expenses, and assessments incurred in connection therewith; to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with my estate, the estate of my wife, or any trust established by either of us, even if they are also fiduciaries or beneficiaries thereof. - 6 - (m) To make all necessary proofs of death under the insurance policies of which they are the beneficiary, to execute any receipts for the proceeds and to institute any action to collect said proceeds and to make adjustments of any claim thereunder, provided, however, that they need not institute any action unless they shall have been indemnified against all expenses and liabilities to which they may become subject as a result thereof. If, however, they desire to institute such action without indemnification, they are hereby authorized to be reimbursed for all expenses and liabilities incurred as a result thereof from any amounts which may be held in trust hereunder then or thereafter. (n) To exercise all elections which they may have with respect to income, gift, estate, inheritance or other taxes, including without limitation execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts, and election to pay or to defer payment of any tax, in all events without their being bound to require contribution from any other person. (o) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 8. Spendthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any - 7 - manner to charge or encumber his said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of the fiduciaries for any liability of such beneficiary, whether such liability arises from his debts, contracts, torts, or other engagements of any type. 9. Facility of Payments for Minors or Incompetents. Any amounts or property which are payable or distributable hereunder to a minor or incompetent may, at the discretion of the fiduciaries, be paid to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 10. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, other than generation-skipping taxes, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration, and all other property includible in my taxable estate for federal or state tax purposes, whether or not passing under this will, shall be free and clear thereof; provided, however, that my executor(s) may in the discretion of the executor(s) request that any portion or all of said taxes (to be paid out of the principal of my general estate) shall instead be paid out of the principal of any trust established by me in this will or otherwise, to the extent expressly authorized under the terms of said trust. With the consent of the Trustee(s) hereunder, said taxes may be paid out of the principal of the trust established herein as if said taxes were expenses of administration thereof, provided, however, that no such taxes shall be paid out of assets that are not includible in my federal gross estate. 11. BOWMAN. Fiduciaries. I appoint as executrix hereunder my wife, DOROTHY J. If my wife should be unable or unwilling to serve or to complete the administration of my estate, then DAUPHIN DEPOSIT BANK AND TRUST COMPANY, with - 8 - offices in Harrisburg, Pennsylvania, or its successor ("DAUPHIN DEPOSIT"), shall serve in her place. I appoint as Trustee hereunder DAUPHIN DEPOSIT. My Trustee shall serve as guardian of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, under any policies of insurance on my life, and in any other situation in which the power to make such appointment exists under the laws of Pennsylvania. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent appointed and retained with due care or of any co-fiduciary. No fiduciary shall be required to furnish bond or other security for the proper performance of his duties hereunder. 12. Gender. Unless the context indicates otherwise, any use of the masculine gender herein shall also include the feminine gender. IN WITNESS WHEREOF, I, HERBERT S. BOWMAN, herewith set my hand to this, my last Will, typewritten on ten (10) sheets of paper including the self-proving attestation clause and signatures of witnesses, this 19th day of April, 1993. it essed: Herbert S. Bowman (SEAL) residingat{~j~'3 i ~ residing a~~~ ~~ - 9 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS: Herbert S. Bowman (the testator), ~/~d~ //~. ~N/..'~d/~7 r~f7 .~. ~ f~r/~ , and ~-~q~f~c (the witnesses'), whose n~es are si~ned to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testator signed and executed the instrument as his last will in the presence of the witnesses and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. SS: ~ TESTATOR: Herbert S. Bo~an WITNESS: and sworn to before me by~l'0J~: -- --/~--S'~¢Y3, testator, and subscribed ~'~" ~. ~~5/ , and J~ /$. ~,,,~r:,,~:' , the witnesses, this 19th day of April, 1993. Notary Public (SEAL) NOTARIAL S,F~L ~ Judith A. l-!ordstrom, r..::t:y Pub!lo I Harrisburg, PA Dauphin C:c,:F:,~,' ] Corem ssion Expires Sept. 21,1993~ - 10 - CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: HERBERT S. BOWMAN Date of Death: November 1, 2002 Will No.: Admin. No.: 2003-0005 To the Register: I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was mailed or delivered to the following heirs and beneficiaries of the above- captioned estate on Jan. 23, 2003 : Dorothy J. Bowman 504 Ohio Avenue Lemoyne, PA 17043 Barbara A. Love 8 Greenway Drive Mechanicsburg, PA 17055 Paul W. Bowman 12541 Timber Hollow Place Germantown, MD 20874 Carol S. Looney 407 Walnut Street Boiling Springs, PA 17007 Lynn C. Bowman 406 Clover Street Etters, PA 17319 Messiah Lutheran Church 901 North Sixth Street Harrisburg, PA 17102-1700 Allfirst Trust 213 Market Street Harrisburg, PA 17101-2127 Notice has now been given to all persons entitleql, thereto under Rule 5.6(a) except N/A. Date:, / Richard W. stever~son, Esq. McNEES WALLACE & NURICK LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5208 Counsel for personal representative August12,2003 Law Offices of McNees, Wallace & Nurick 100 Pine St. P.O. Box 1166 Harrisburg, Pa.17108-1166 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone (717) 787-3930 FAX (717) 772-0412 Dear Mr Stevenson: Re: Estate of Herbert S. Bowman File Number 2103-0005 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before February 01,2004. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. .,. ..... Claudia Maffei, ~'uC~i$or Document Processing Unit Inheritance Tax Division REV- 1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE · DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICt~L USE ONLY FILE NUMBER 21 -- 03 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I SOCIAL SECURITY NUMBER Bowman, Herbert'S. 192-14-5181 DATE OF DEATH (MM-DD-YEAR) t DATE OF BIRTH (MM-OD-YEAR) . I THIS RETURN MUST BE FILED IN DUPMCATE WITH THE I 11/01/2002 t 1/17/1923 I REGISTER OF WILLS SURV,VI.G SPOUS S.*ME (LAS . F,RST. AND M,DDLE ,N,TI^L) I SOCIAl SECU MBER Bowman, Dorothy J. ~ 1. Odginal Return r--] 2. Supplemental Ratum 3. Remainder Return (date of death pdorto 12-13-82) ~ ~..~. J [~ 4. Urn,ed Estate r~ 4a. Future Interest Cornpromase (date of death after 12-12-82)r--'] 5. Federal Estate Tax Ratum Required r~6. [~ · Decedent Died Testate (Attach copy of Will) 7. Decedent Maintained a Living Trust (Attach copy of Trust) --8. Total Number of Safe Deposit Boxes [] 9. Litigation Proceeds Received z uJ o z O o. o~ O Z Z 0 ~ME Richard W. Stevenson, Esq. FIRM NAME(IfAppli~M~ McNees Wallace & Nurick LLC ~LEPHONE UMBER 717-237-5208 COMPLETE MAIUNG ADDRESS 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Nofos Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Persoflai Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) ~'~ Separate Billing Requested 7.Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Coats (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estata (Line 8 minus Line 11) 13, Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 0.00 260~028.57 99,103.40 0.00 0.00 : 0.00 0.00 (s) 20,926.44 70.00 (11) (12) (13) OFFICIAL USE ONLY ;3'59,131.97 20,996.44 338,135.53 550.00 337,585.53 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTEUCllONS ON REVERSE SIDE FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax 1 62,7 7 0. 9 7 0.0 0 rate, or transfers under Sec. 9116 (a)(1..2) x .00 (15) 16. Amount of Line 14 taxable at lineal rate 174 ~ 814.56 x .04,5 (16) 7,866.66 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) 0.00 0,00 0,00 18. Amount of Line 14 taxable at cellateral rate. x. 15 (18) 19. Tax Due (19) 7,866.66 2~/V4645 1.000 Decedent's Complete Address: STREET ADORESS 504 Ohio Avenue L~o~e Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 393.33 Interest/Penalty if applicable D. Interest 0,00 E. Penalty 0,00 0.00 7,500.00 ISTATE Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) (1) 7 r 866,66 7,893.33 0.00 26.67 4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE, (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Pa able to: REG!STER OF WlLLS, 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; ....................... r~ r~ b. retain the right to designate who shall use the property transferred or its income; ......... ~ ~ c. retain a reversionary interest; or ................................ [---] r~ d. receive the promise for life of either payments, benefits or care? ................. ~ ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ ~ ['~ 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? [-~ ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ r~7] ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, Under penalties of perjury, I declare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATL~E OF PERSON Rr~SPONSlBLE FOR FILING RETURN DATE ADORESS bfJ40t~.O Avenue' ~/ ~;f ADOR~S~U~]~lne Stree~c P.O. ~dx 1166 (/a~isb~rg, .... PA 17108-1166 . 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.§ 9916 (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 beneficial. 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 parant, an adoptive parent, or a stepparant of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed .on t.he 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. ¥4646 1.00o REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERFFANCE TAX RETURN RE'DENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Bowman, Herbert S. FILE NUMBER 21-03-2005 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 3 4 5 6 7 8 9 10 11 12 13 DESCRIPTION 1. T~ FOLLOWING ASSETSWERE HELD IN A JANNEY MONTGOMERY SCOTT BROKERAGE ACCOUNT HELD AS TENANTS IN COCA'ON BETWEEN DECEDENT AND HIS SPOUSE, DOROTHY BOWMAN. ONE-HALF OF THE ACCOUNT IS INCLUDIBLE IN THE DECEDENT'S ESTATE; SEE ATTACHED VALUATION INFORMATION: 250 shares Conagra Foods @ $24.325/share Accrued Dividend: Record Date - 11/1/02 Payable Date - 12/1/02 2 93.5 shares ConocoPhilips @ 48.46/share 150 shares Corning Inc. @ $1.975/share 54 shares Davita Inc. @ $24.205/share 50 shares EMC Corp. @ $5.37/share 200 shares Johnson & Johnson @ $58.23/share 5.5 shares McData Corp., Cl A @ $6.65/share 150 shares Merck & Co. Inc. @ $53.91/share 100 shares Renal Care Group Inc. @ $32.145/share 100 shares Safeguard Scientifics @ $1.295/share 375 shares Vishay Intertechnology @ $10.425/share $7,500 Abington Heights SD PA SD Lackawnna CntyRfdg FGIC, 5.1% @ $101.4350 Accrued Interest $5,000 Bellevue PA UT B/Q AMBAC 5.0% @ $98.6660 Total from continuation pages .... TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE OF DEATH 6,081.25 61.88 4,531.01 296.25 1,307.07 268.50 11,646.00 36.58 8,086.50 3,214.50 129.50 3,909.38 7,607.63 49.66 4,933.30 207,869.56 260,028.57 2W4696 3.000 (If more space is needed, insert additional sheets of the same size) Page 2 Estate of: Bowman, Herbert S. 21-03-2005 Schedule B -- Stocks & Bonds Item Value at No. Description Date of Death 13 Accrued Interest 14 $5,000 Bristol Twp PA SD RFDG Ser A MBIA, 5.25 @ $102.6070 Accrued Interest 15 $10,000 Bucks PA Water & Sewer Auth, 6.375% @ $109.1500 Accrued Interest 16 $20,000 Bucks PA Water & Sewer Auth 5.85% @ 43.4030 17 $5000 Central Dauphin PA SD SR AA, 4.85% @ 97.8780 Accrued Interest 18 $2500 Central Dauphin PA Sch Dist Ser AA, 4.625% @ $100.3920 Accrued Interest 19 $5,000 Conrad Weiser PA ASD, Berks County, 5.25 @ $104.1600 Accrued Interest 20 $2500 Dauphin County PA GO FGIC, 4.3 @ $101.9780 Accrued Interest 21 $12500 Delaware County PA Rgl. Wtr. Qual Auth, 5.5 @ $101.9460 22 Accrued Interest $45,000 Government Natl Mtg Assn, Pool #13966, 7.5%, 104.77/share, factor .02655321 84.24 5,130.35 55.64 10,915.00 268.24 8,680.60 4,893.90 112.02 2,509.80 48.65 5,208.00 99.69 2,549.45 49.66 12,743.25 1.90 1,251.89 23 $15000 Government NatlMtg Assn, Pool #3370, 8.0%, 77.61 Estate of: Bowman, Herbert S. I tern No. Schedule B -- Stocks & Bonds Description Page 3 21-03-2005 Value at Date of Death $103.355/share, factor .00500559 24 $12500 Government Natl Mtg Assn, Pool #08624, 7.5%, $104.138/share, factor .03290964 25 $5000 Pennsylvania Intergovtl Coop Ath Spl Tx Rv Rfdg Phila Fdg, 5.25% @ $104.9630 Accrued Interest 26 $5000 Pennsylvania St Rfdg First Ser, 5.3% @ 105.6620 Accrued Interest 27 $12500 Pennsylvania St. Trk Comn., 5.0% @ $97.7970 Accrued Interest 28 $7500 Philadelphia PA Wtr & WasteWtr Rev, 5.0% @ $100.2770 Accrued Interest 29 $5000 Philadelphia PA UT FSA B/E, 5.25% @ $107.2130 Accrued Interest 30 $7500 Philadelphia PA UT FSA B/E, 5.0% @ 97.4590 Accrued Interest 31 $7500 Philadelphia PA Gas Wks Rev 14th Ser A, 6.375% @ $104.5920 Accrued Interest 428.40 5,248.15 99.69 5,283.10 0.73 12,224.63 185.12 7,520.78 48.69 5,360.65 34.08 7,309.43 142.42 7,844.40 161.11 32 $5000 Pittsburgh PA Water & Sewer Auth, 6.0% @ $115.7830 5,789.15 Page 4 Estate of: Bowman, Herbert S. 21-03-2005 Schedule B -- Stocks & Bonds Item Value at No. Description Date of Death Accrued Interest 33 $5000 Pittsburgh PA Water & Sewer Ath Rv Crossover, 7.25% @ $121.4350 Accrued Interest 34 $5000 Pittsburgh PA Water & Sewer Atuh Sys Rev 1st, 5.0% @ $100.5530 Accrued Interest 35 $25000 Pittsburgh PA Water & Sewer Auth @ $30.5460 36 $15000 Troy PA ASD Bradford Cnty FSA, 4.65% @ $96.9460 Accrued Interest 37 $7500 US Treasury Note, 5.875% @ $110.7500 38 $25,000 US Treasury Strip Int., 0.0 @ $81.5937 39 $5,000 Upper Allen Twp PA Spl Oblig Rev, 5.6% @ $108.1370 Accrued Interest 40 Janney Montgomery - Alliance Pennsylvania Account 51.38 6,071.75 62.09 5,027.65 42.82 7,636.50 14,541.90 90.56 8,306.25 20,398.43 5,406.85 24.62 27,848.34 TOTAL. (Carry forward to main schedule) ...... 207,869.56 REV-I$04 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP ESTATE OF Bowman, Herbert S. FILE NUMBER 21-03-2005 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER 1. VALUE AT DESCRIP~ON DATE OF DEATH 16.6667% interest in Wall Street Associates 99,103.40 Wall Street Associates was a partnership whose sole purpose was as an investment club. The decedent's interest, per the terms of the partnership agreement, was liquidated and paid to the decedent's spouse. See attached copies of (1) correspondence regarding the distribution of the decedent's interest (2) 2002 Schedule K-1 showing the decedent's interest, and (3) Articles of Agreement. TOTAL (Also enter on line 3, Recapitulation) $ 99,103.40 2w4697 2.0oo (If more space is needed, insert additional sheets of the same size) REV-1506 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT ESTATE OF Bowman, Herbert S. FILE NUMBER 21-03-2005 1. Name of Partnership Wall Street Associates Address 99 November Driver Ste 302 · City Camp Hill 3. 4. 5. Date Business Commenced 03/20/1956 Business Reporting Year 1231 State PA Zip Code 17011 Federal Employer I.D. Number 23-6245152 Type of Business Investment Club Product/Service Decedent was a [] General [] Limited partner. If decedent was a limited partner, provide initial investment $ A. Herbert Bowman 17 17 109,061.00 B. 0 0 0.00 C. 0 0 0.00 D. 0 0 0,00 6. Value of the decedenrs interest $ 99,103.40 7. Was the Partnership indebted to the decedent? ...................... [] Yes [] No If yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the decedent? [] Yes [] No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 10. 11. 12. 13. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12-31-827 [] Yes [] No If yes, [] Transfer [] Sale Percentage transferred/sold Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. Was there a written partnership agreement in effect at the time of the decedent's death? ...... [] Yes [] No If yes, provide a copy of the agreement. Was the decedenrs partnership interest sold?. [] Yes [] No If yes, provide a copy of the agreement of sale, etc. Was the partnership dissolved or liquidated after the decedent's death? ................ [] Yes If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. Was the decedent related to any of the partners? ............................ [] Yes If yes, explain [] No [] No 14. Did the partnership have an interest in other corporations or partnerships? .............. [] Yes [] No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. 2W4699 0.010 REV-1508 EX + (1-97) COMMONWF_ALTH OF PENNSYLVANIA I~-ERR'ANGE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY ESTATE OF FILE NUMBER Bowman, Herbert S. 21-03-2005 Include the )roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of sun/Ivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Diamond Ring Specifically Devised to Paul Bowman in Paragraph i of Decedent's Will; Ring never found by family at decedent's death and assumed already distributed VALUE AT DATE Of DEATH 0.00 $ 0.00 TOTAL (Also enter on line 5, Recapitulation) 2W46AD 2.000 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Bowman, Herbert S. 21-03-2005 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: Parthemore Funeral Home 5. 6. 7. 8 9 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: Attorney Fees Name: McNees Wallace & Nurick LLC Family Exemption: (if decedent's address is not the same as claimant's, attach explanation) Claimant Bowman, Dorothy J. Street Address 504 Ohio Avenue City Lemoyne State PA Zip 17043 Relationship of Claimant to Decedent Spouse Probate Fees Accountant's Fees Tax Return Preparer's Fees C,,mherland County Register of Wills - Filing Fees re PA Inheritance Tax Return and Inventory C,~mberland Law Journal - Legal Advertising McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating $ 68.80 Postage 36.32 Local Courier 5.00 Totsl from contlnuat±on pages .... TOTAL (Also enter on line 9, Recapitulation) $ 4,192.52 0.00 12,500.00 3,500.00 322.00 0.00 0.00 34.00 75.00 128.13 174.79 20,926.44 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) Estate of: Bowman, Herbert S. Schedule H, Part B -- Administrative Costs Item No. Description 10 11 Long Distance Telephone 15.01 Short Certificate 3.00 McNees Wallace & Nurick LLC - Reserve for closing costs re duplicating, postage, etc. The Patriot-News - Legal Advertising Page 2 21-03-2005 Amount 75.00 99.79 TOTAL. (Carry forward to main schedule) ...... 174.79 REV-1512 EX + (1-97) COMMONWEAL~-I OF PENNSYLVANIA I I~I-ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OFDECEDENT, MORTGAGELIABILITIES,& LIENS ESTATE OF Bowman, Herbert S. FILENUMBER 21-03-2005 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. PA Department of Revenue - Tax Due re 2002 Individual Income Tax Return TOTAL (Also enter on line 10, Recapitulation) AMOUNT ?0.00 $ 70.00 2W46AH 2.000 (If more space is needed, insert additional sheets of lhe same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Bowman Herbert S. FILE NUMBER 21-03-2005 NUMBER 2 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outdght spousal distributions,.and transfers under Sec. 9116 (a) (1.2)] Bowman, Dorothy J. 504 Ohio Avenue Lemoyne, PA 17043 Herbert Bowman Trust c/o H&T Bank, Trustee 213 Market Street Harrisburg, PA 17101-2127 Spouse Trust lbo Spouse 162,770.97 174,814.56 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 3. CHAR~ABLEANDGOVERNMENTALDISTRIBUTIONS Messiah Lutheran Church 6th and Forster Streets Harrisburg, PA TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 550.00 550.00 $ 2W45AI 1.000 (If more space is needed, insert additional sheets of the same size) REV-1514 EX+ (1-97) COMMONWEAL~ OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER Bowman, Herbert S. 21-03-2005 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ~ Will ~ Intervivos Deed of Trust ~ Other NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE Bowman, Dorothy J. 06/08/1924 78 ~ Life or r~ Term of Years-- j---J Life or J----J Term of Years j~J Life or j~J Term of Years,- ---J Life or J~J Term of Years -- 1. Value of fund from which life estate is payable $ 238,482.13 2. Actuarial factor per appror~riate table 0.27 Interest table rate- L._J 3 1/2% [~ 6% [~ 10% ~ Variable Rate 3.60 % 3. Value of life estate (Line '1 multiplied by Line 2) $ 63,667.57 NAME(S) OF NEAREST AGE AT TERM OF YEARS ANNUITANT(S) DATE OF BIRTH DATE OF DEATH ANNUITY IS PAYABLE ~ Life or ~ Term of Years [~ Life or ~-~ Term of Years --'-] Life or ~ Term of Years --~ Life or ~ Term of Years 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payout- [] Weekly (52) [~ Bi-weekly (26)[---] Monthly (12) [] Quarterly (4) [] Semi-annually (2) [] Annually (1) [~ther ( ) 3. Amount of payout per period $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate [~ 3 1/2% [~ 6% ~] 10% [---~ Variable Rate % 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 137 157 16 and 17. (If more space is needed, insert additional sheets of~the same size) 2W46AJ 1.000 REV-1647 EX+ (9430) COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE (Check Box 4a on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER HERBERT S. BOWMAN 21-03-2005 This schedule Is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. ~ Will ~ Trust ~] Other Beneficiaries AGE TO NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY Spouse 6/8/24 78 I. Dorothy J. Bowman 2. Paul W. Bowman C. Bowman 4. Barbara A. Love $.Carol S. Looney Son Daughter Daughter Daughter For decendents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. ~ Unlimited right of withdrawal [---] Limited right of withdrawal Explanation of Compromise Offer: See Attached Compromise Offer Summary of Compromise Offer: 1. Amount of Future Interest ......................................... $ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) ...... $ 3. Value of Line ~_p_.9.1ssing ~_~ouse ~_~propriate tax rate CheckOne I 16%, L_J3%, 110% ............... $ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line I taxable at lineal rate Check one ~6% ~-~ 4,5% ................ $ 174,814.56 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line I taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) ...... $ 6. Value of Line I taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ...... $ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1 ) .................... $ 174r814.56 174,814.56 (If more space is needed, insert additional sheets of the same size) W46AN 1~000 HERBERT S. BOWMAN ESTATE ATTACHMENT TO SCHEDULE M -- FUTURE INTEREST COMPROMISE FILE NO. 21-03-2005 Will and Trust Provisions: Per Paragraph 4 of the Last Will and Testament of Herbert S. Bowman ("Will"), the residue of the estate is bequeathed to a trust for the sole benefit of the decedent's spouse during her lifetime. The provisions of the trust are also set forth in Paragraph 4 of the Will. Trust Provisions: Income and Principal Distributions During Spouse's lifetime: (1) Income. The Trustees shall pay the net income at least quarterly to or for the benefit of decedent's spouse, Dorothy J. Bowman. (2) Principal. The Trustees may in their discretion make principal distributions to Mrs. Bowman for her support, maintenance and health care, and to maintain the standard of living maintained by her during the decedent's lifetime, taking into account other sources of income, support and estate that may be available to her. Distribution Upon Spouse's death: Per Paragraph 4(c), upon the spouse's death, the remaining balance in the Trust is to be distributed per stirpes to the decedent's issue (subject to the terms of a separate trust if such issue are under the age of 25). Family Background: Dorothy J. Bowman, the decedent's spouse, is 79 years of age. The decedent and his spouse have four (4) children, Paul W. Bowman, Lynn C. Bowman, Barbara A. Love, and Carol S. Looney. -1- Proposed Future Interest Compromise: The Trust is required to distribute its income to the decedent's spouse during her lifetime. Accordingly, our compromise is that the 100% of the life estate is allocated to the spouse, and 100% of the remainder should be allocated to the decedent's children and taxed at 4.5%, calculated as follows: $238,482.13 (Residue to Trust) X .26697 (life estate) = $63,667.57 100% of remainder = $174,814.56 ($238,482.13 - $63,667.57) -2- REV-1649 EX+ (1-97) COMMONVVF-ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Bowman~ Herbert S. 21-03-2005 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Herbert Bowman Trust Trust (marital, residual, A, B, By-pass, Unified Credit, etc.) If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed in Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar prope~y is included as a taxable transfe~ on Schedule O, the personal representative shall be considered to have made the election only as to a f~action of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113(A) trust or similar arrangement. DESCRIF]]ON VALUE 1 Herbert Bowman Trust 238,482.13 PartATotal $ 238,482.13 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 iA) election to tax is being made. DESC.~FRON VALUE i Herbert Bowman Trust 238,482.13 Part B Total $ 238,482.13 (If more space is needed, insert additional sheets of the same size) 2W46E2 1,000 EXHIBIT A EXHIBIT 3/29/2004 ESTATE OF HERBERT S. BOWMAN PENNSYLVANIA INHERITANCE TAX RETURN TABLE OF CONTENTS (EXHIBITS) A. Miscellaneous Documents Table of Contents -- Exhibits Copy -- Letters Testamentary issued by Cumberland County Register of Wills to Dorothy J. Bowman, and copy of decedent's will dated April 19,1993 Copy - Official Reciept - PA Inheritance Tax 3-month payment Letter from Department of Revenue approving extension request B. Schedule B -- Stocks and Bonds; Janney Montgomery Scott- Account Information Schedule C -- Closely-Held Corporation, Partnership or Sole-Proprietorship; Ritmur Ltd. Valuation Information - Wall Street Associates Valuation Information EXHIBIT Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2003-00005 PA No. 21-03-2005 ESTATE OF BOWMAN HERBERT WHEREAS, on the 3rd dated April 19th 1993 Late of LEMOYNE BOROUGH Deceased Social Security No. 192-14-5181 day of January ' was admitted to probate as the last will of BOWMAN HERBERT S (~-~'r, ~'±~'~', M~) 2003 an instrument late of LEMOYNE BOROUGH , CUMBERLAND County, who died on the 1st day of November 2002 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, DONNA M. OTTO , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to BOWMAN DOROTHY J who has duly qualified as Executor(rix) and has agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 3rd day of January 2003. **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) WILL O_EF HERBERT S. BOWMAN 21-2003-0005 I, HERBERT S. BOWMAN, of Cumberland County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Specific Bequest. I bequeath my diamond ring inherited from my father, to my son, PAUL W. BOWMAN, if he survives me. 2. Pecuniary Bequest. I bequeath the sum of Five Hundred Fifty Dollars ($550.00) to MESSIAH LUTHERAN CHURCH, 6th and Forester Streets, Harrisburg, Pennsylvania, in memory of my mother, HELEN BOWMAN, and her love for MESSIAH LUTHERAN CHURCH. 3. Personalty. I bequeath to my wife, DOROTHY J. BOWMAN, all of my tangible personal property not used in business or for the production of income, including without limitation furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together wi~h the insurance thereon, if she survives me. If my wife does not survive me, then I bequeath all said property, together with the insurance thereon, to those of my children who survive me. My children living on the date hereof are PAUL W. BOWMAN, LYNN C. BOWMAN, BARBARA A. LOVE and CAROL $. LINDSAY. If said children are not all competent adults, or if they cannot agree on the division, then my executor(s) shall make the division, and may sell any items passing hereunder and distribute the proceeds. 4. Residue. If my wife, DOROTHY J. BOWMAN, survives me (and if she does not survive me, the property passing hereunder shall be distributed in accordance with subsection (c) below), I bequeath, devise, and appoint all the rest of my property, of whatever' nature and wherever situated, including property over which I hold a power of appointment, to the Trustee hereinafter named, for the following purposes: (a) ~ncome. The Trustee shall pay the n~t income at least quarterly to or for the benefit of my wife for life. (b) Principal. The Trustee shall from time to time pay such sums from the principal to or for the benefit of my wife as may in the discretion of the Trustee seem necessary for her support, health care and maintenance of the standard of living maintained by her during my lifetime, taking into account such other sources of income, support and estate that may be available to her. (c) Distribution of Trust. When my wife is no longer living (or at my death, if she has predeceased me), the remaining principal shall be distributed per stirpes to my issue, provided, however, that if any such issue is then under the age of twenty-five (25) years, his share shall be held for him in a separate trust hereunder under the terms of paragraph 5 below. 5. Separate Trusts. The income and principal of a separate trust in which a share is held for a beneficiary pursuant to the terms of paragraph 4(c) above shall be distributed as follows: (a) Income. The income shall be distributed at least quarterly to or for the benefit of the beneficiary. No payment shall be made under this subparagraph (a) which would discharge to any extent the legal obligation of any person for the support of the beneficiary. (b) Principal. The Trustee shall pay from the principal such sums to or for any or all of the beneficiary and his issue as in the discretion of the Trustee seems proper for their support, maintenance, health care, and education, taking into account the other sources of income, support and estate that are available to the distributee. No payment shall be made under this subparagraph (b) which wpuld di aarge to any extent the legal ¢ .gation of any person for the support of the distributee. (c) Distribution of Separate Trust. (i) When such beneficiary shall have attained the age of twenty-five (25) years, the Trustee shall distribute to him at his written request the entire balance held in his separate trust. (ii) If such beneficiary should die before making proper request for the entire balance in his separate trust, then the entire balance in his separate trust shall at his death be distributed, outright or in trust, in such sums or proportions as such beneficiary may direct in his last will, expressly referring to his separate trust hereunder, but only among my issue; and to the extent that such beneficiary' shall fail to exercise effectively his limited power of appointment hereunder, the aforementioned balance in his separate trust shall then be distributed per stirpes to his issue, or, if no such issue survive him, per stirpes to my issue, with the share of any of such issue for whom property is then held in or payable to a separate trust under this paragraph 5 being added to such separate trust. (d) Disposition Upon Application of Rule Aqainst Perpetuities. Notwithstanding subparagraph (c) above, if during the lifetime of a person for whom a separate trust under this paragraph 5 was established the interest of such person therein becomes void under the applicable rule against perpetuities, then - 3 - the balance in such separate trust shall then be distributed outright to such person. 6. Survival Clause. If any beneficiary hereunder should die within sixty (60) days after me or within sixty (60) days after any other person the survival of whom determines his rights hereunder, then such beneficiary shall be deemed to have predeceased me or such other person for all purposes hereunder. 7. Powers. In addition to such other powers and duties as may be granted.elsewhere herein or which may be granted by law, the fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent by any Court: (a) To retain all or any part of my property, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and any stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks, and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at any time held by them, with or without order of court at their option, at public or private sale or otherwise, for cash - 4 - or other con~ aeration or for such credit tern~ as they think proper, and upon such terms and for such prices as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms or corporations as they may deem advisable. (f) To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them, for as long a period of time and on such terms, as they may determine, and to adjust, settle and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (h) To hold, manage, and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms, and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural and otherwise, in connection with any such property, to abandon any such property - 5 - which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they may determine, and for such periods as they think fit. (j) To register any securities at any time in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities held hereunder, to vote upon any proposition or election at any meeting of the person or entity issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the trust created herein, any fees, expenses, and assessments incurred in connection therewith; to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with my estate, the estate of my wife, or any trust established by either of us, even if they are also fiduciaries or beneficiaries thereof. - 6 - (m) To make all necessary proofs of death under the insurance policies of which they are the beneficiary, to execute any receipts for the proceeds and to institute any action to collect said proceeds and to make adjustments of any claim thereunder, provided, however, that they need not institute any action unless they shall have been indemnified against all expenses and liabilities to which they may become subject as a result thereof. If, however, they desire to institute such action without indemnification, they are hereby authorized to be reimbursed for all expenses and liabilities incurred as a result thereof from any amounts which may be held in trust hereunder then or thereafter. (n) To exercise all elections which they may have with respect to income, gift, estate, inheritance or other taxes, including without limitation execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts, and election to pay or to defer payment of any tax, in all events without their being bound to require contribution from any other person. (o) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 8. S~endthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any - 7 - manner to charge or encumber his said interest, nor s~all the said interest of any beneficiary be liable or subject in any manner while in the possession of the fiduciaries for any liability of such beneficiary, whether such liability arises from his debts, contracts, torts, or other engagements of any type. 9. Facility of Payments for Minors or Incompetents. Any amounts or property which are payable or distributable hereunder to a minor or incompetent may, at the discretion of the fiduciaries, be paid to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 10. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, other than generation-skipping taxes, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration, and all other property includible in my taxable estate for federal or state tax purposes, whether or not passing under this will, shall be free and clear thereof; provided, however, that my executor(s) may in the discretion of the executor(s) request that any portion or all of said taxes (to be paid out of the principal of my general estate) shall instead be paid out of the principal of any trust established by me in this will or otherwise, to the extent expressly authorized under the terms of said trust. With the consent of the Trustee(s) hereunder, said taxes may be paid out of the principal of the trust established herein as if said taxes were expenses of administration thereof, provided, however, that no such taxes shall be paid out of assets that are not includible in my federal gross estate. ll. Fiduciaries. I appoint as executrix hereunder my wife, DOROTHY J. BOWMAN. If my wife should be unable or unwilling to serve or to complete the administration of my estate, then DAUPHIN DEPOSIT BANK AND TRUST COMPANY, with - 8 - offices in Harrisburg, Pennsylvania, or its SUccessor ("DAUPHIN DEPOSIT..), shall serve in her Place. I appoint as TrUStee hereunder DAUPHIN DEPOSIT. My Trustee shall serve as guardian of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, Under any policies of insurance on my life, and in any other situation in which the power to make Such apPointment exists under the laws of Pennsylvania. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent apPointed and retained with due care or of any co_fiduciary. No fiduciary shall be required to furnish bond or Other security for the proper performance of his duties hereunder. 12. Oen_~_~der. Unless the context indicates otherwise, any use of the masculine gender herein ShalI also include the feminine gender. IN WITNEss WHEREOF, I, HERBERT S. BOWMAN, herewith set my hand to this, my last Will, typewritten on ten (10) sheets of paper including the self-pr°ring attestation clause and signatures of witnesses, this 19th day of April, 1993. Herbert S-'Bowman ~-~?~ ) residing a~~ resLd~ng at ~ - 9 - uv~u~UNW~A~TH OF PENNSYLVANIA COUNTY OF DAU~HIN SS: ]/ He~rbert ~.Bgwman (the testator), ~/~~ ~ S~S~ , . ~f~ D- 7~~ , and J~d~ ~-'~6~~ ' (the witnesses), whose n~es are si~ned to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testator signed and executed the instrument as his last will in the presence of the witnesses and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~ TESTATOR: Herbert S. Bo~an  ~SS:~ ~ WITNESS: Subscribed, sworn to a~cknowledged b~me by Herbert S. Bo~an, the testator, and subscribed and sworn to before me by~,~~ ~.~~, ~ ~ ~P~ and~]~ ~ ~0~~ the witnesses, this 19th day of April, 1993. Public ( SEAL ) NOTARIAL I Judith A. Nordstrom, Nct.~ry Pub!lc I Harrisburg, PA Dauphin Coun',y ~ My Co, mmission Expirss S~pt, 21,1~,3] - 10 - EXHIBIT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128~0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002119 STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 ........ fold ESTATE INFORMATION: SSN: 192-14-5181 FILE NUMBER: 2103- 2005 DATE OF PAYMENT: 02/03/2003 POSTMARK DATE: 01/31/2003 COUNTY: CUM BERLAN DATE OF DEATH: 11/01/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $7,500.00 REMARKS: TOTAL AMOUNT PAID: RICHARD W STEVENSON ESQ $7,500.00 SEAL CHECK# 5546 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS TAXPAYER EXHIBIT August 12, 2003 Law Offices of McNees, Wallace & Nurick 100 Pine St. P.O. Box 1166 Harrisburg, Pa. 17108-1166 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone (717) 787-3930 FAX (717) 772-0412 Dear Mr Stevenson: Re: Estate .of Herbert S. Bowman File Number 2103-0005 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before February 01,2004. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) mor~ths, no additional extension(s) will be granted that would exceed the maximum time permitted. C~~raudla~M~a'~~or Document Processing Unit Inheritance Tax Division EXHIBIT B 11/04/2002 11:17:19 AM 17154415 - BOWMAN HERBERT S Account Workbook Positions 4U1,41 I ,/ 500 (JAG v' 205887-10-2 ' (.;(DNAGH, A I-OOD,5 I~IC; V/ 24.5100 12,255.00 1 ~SE(~ Yes 2 ~/.101 (.;(DP/ 20825(;-10-4 C,(DNO(J(DPHILLIP~ 48.2700 9,026.49; I :SEG Yes U ,/~.,UUU C~LWv/ 21~350-10-5 GORNINGING ~' 2.U~UO U1B.O0 I ~E~ Yes 4 ,~'~OB DVA ;' 2391BK-10-8 DAVlTA lNG 24.6000 2,UbU.80 1 ~E~ Yes 5 ~/100 bMG ~' 20~04~-10-Z EMG GORP 5.~UU 5~.00 I ~b~ Yes 6 ~0U JNJ / 470160-10~ JOHNSON&JOHNSON 5U.~UU 2~,4~.00 1 ~ Yes ~ ,/ 11 MGDTA ~ 560001-20-1 MGDATA GO~P GL A U.9~U0 76.56 1 ~E~ Yes ~ /~00 MHK.~ 589~31-10-1 MERCK & ~O IN~ ~.0600 10,218.00 I ~E~ Yes 10 ~0O ~E v, 76~49-1~6 ~APEGUAND~CIENTIFIC~IN 1.3100 214.00 I ~E~ Yes 11 ?750 V~H v' 92629~-10-~ VI~HAYINIE~IE~HNOLO~Y 10.6200 7,95~.00 I ~ Yes 12 ~5,000 003508-EH-1 ABNGIN PA~D 5.1 031518 101.4350' 15,215.25 I ~EG Yes 13 v/~0,0U0 079311-BH-8 BELLEVUE PA U 15,0 070121 ~8.6560' 9,~66.50 I ~EG Yes 14 ~10,0g0 110290-HD-8 BNI~TOL PA~DS.Z~ 021512 102,6070' 10,2~0.70 I ~E~ Yes 15 v~0,00O 118~13-PX-5 BUCK3 PAW&~6.3/5 120108 109.1500' 21,830.00 1 10 /~0,OO0 11~?3-L~-7 BU~K~ PAW&~ O.O 12011~ 43.4030' 17,3~1.20 1 ~EG Yes 1/ ~?,OOO 153~00-HX-9 GEN~LUAPA4.~111521 el. B7~O" 9,7~7.B0 1 ~E~ YeS 1~ ~b,O00 153300-~X~ GN~ UPHN PA4.~Z~ 120116 100.3920" 5,019.60 I ~E~ Yes le ~0,000 I Z0~5~-FP-5 GONAD PAA~D5.25 121514 104.1600" 10,416.00 I ~E~ Yes 20 ~5,UOO 23~253-PM~ DAUPHIN PA 4.3 111511 101.~780' 5,098.90 I ~E~ Yes 21 ~5,UO0 246045-JG~ DE PA ~L WIN 5.5 050112 101.9460' 25,4~6,50 1 ~EG Yes 22 ~,U00 3~Z041-QT-5 ~N~&1396~ ~.~02150/ 104.1100' 2,~03./8 1 23 ~P,0O0 362028-~-3 GN~&3310 8.0 0515~ 103.3550' 155.21 1 24 ~.'2~,UOU 36~034-~M-3 GN~24 1,5111505 1~.1380' · ~b~,/9 1 25 viD,DO0 /O8~4U-GC-1 PENN~YLVAN ~A5.25 061514 1~.9~30" 10,496.30 1 ~EG Yes 26 ,, 1U,UUU 70913~-H~-9 PA~T RFDG 5,3 050105 105,6620" 10,565.20 1 2/ ~25,000 709222-~ PA ~ T~K COMNS.U 01152~ 91,1910' 24,~9,25 1 ~E~ Yes ,~8 J~5,000 717893-BK~ PHL PAWIN ~EVS.U 051~1~ 100.2770" 15,~1.55 I ~EG Yes 29 ~qU,000 711813-EK-1 PHI~DELPH PA5.25 091513 107.2130" 10,721.30 I ~EG Yes 30; /15,000 111~13-EW-5 FHI~DELPH PA5.U 091~31 97.4590' 14,618.85 I ~EG Yes 31 ~5,UOU 117823-B7-2 PHLDLPHA PA6.375 070114 1~,5920' ~ 15,688.80 1 ~EG Yes 32 '~0,0OU 7253~AL-3 PGH PAW&~ATH6.O 090116 115.7830' 11,518.30. 1 33 ~lU,UOO 1253~-A~-~ PGH PAW&~ 7,25 090114 121.4350' 12,143.50 1 5EG Yes ~ /10 OO0 725304-HR-3 PGH PAW&~ 5.0 090119 100,5530' 10,055.30 1 ~EG Yes 35 ~U,UUO /25304-JE-U PGH PAW&~ U.U 0901Z3 30.~60' 15,213.00 1 ~EG Yes 36 ~30,000 897712-FN-0 I~OY FA 4.65 091520 95.9460" 29,083.80 I ~EG Yes 3/ .¥~15,000 TNO5~ 912827-V8-2 U~I NOIE 5.8/5 111505 110.1500 16,612.50 1 3~ ~50,000 ZC08B 912833-GD-6 U~T ~TRIF INT U.0 111508 81.5937 40,196.85 1 39 ,~10,000 915474-AY~ UPRALLENPA 5.6~0111 10B.1370' 10,~1~.70 Page: 1 11/04/2002 11:17:19 AM 17154415 - BOWMAN HERBERT S Account Workbook Positions Page: 2 1715-4415 IO D HB23 CSl 4C DR HERBERT S BOWMAN & DOROTHY J BOWMAN TEN-COM Home 717/761-7080 5O4 OHIO AVE LEMOYNE PA 17043 MMF Bal Total Market Val Total Acct Val 55,696.68 Funds Available 461,413.36 517,110.04 55,696.68 Janney Montgomery Scott A tradition of excell~.ce since 1832 MEMBER NEW YORK STOCK EXCHANGE INC. AND OTHER PRINCIPAL EXCHANGES STATEMENT OF ACCOUNT DR HERBERT S BOWMAN & DOROTHY J BOWMAN TEN-COM ~.MMK-r EQTY ACCOUNT NUMBER HB23 1715-4415 CENTRAL ASSET ACCOUNT STATEMENT PERIOD 09/28/02.10/25102 PP,~91 9f {~ AT 10~51~ AT 0~102 ACCOUNT BALANCES ** MONEY MARKET BALANCE EQUITIES AND OPTIONS MUTUAL FUNDS & UNIT TRUSTS FIXED INCOME SECURITIES OTHER INVESTMENTS TOTAL PORTFOLIO 0.00 0.00 54,721.28 10.6% 54,191.66 79,342.19 15.4% 74,232.37 0.00 0.00 381,249.27 74.0% 396,330.38 0.00 0.00 ] 515~312.74 100.0% 524~754.41 ALAN $ MEMINGER 717-731-4400 20 ERFORD ROAD,SUITE 315 LEMOYNE, PA 17043 ** Account debit balances are deducted from the total valuation and account credit balances are added to the total valuation. CURRENT PERIOD YEAR TO DATE TAXABLE DIVIDENDS 108.00 1 ~502.00 TAX EXEMPT DIVIDENDS 28.22' 302.61 TAXABLE INTEREST 21.66 1,296.81 TAX EXEMPT INTEREST 280.00 10.469.90 ] TOTAL INCOME ] 437.88 13,571.32 RELATED INFORMATION GROSS PROOEEDS RETURN OF PRINOIPAL PAYMENTS 0.00 92,676.20 91.74 1,41 8.96 I ACCOUNT BALANCE I I MONEY MARKET BALANCEI I DEBIT~ CREDITS I ] ' I ' 09/28/02 BALANCE FORWARD 0.00 54,191.66' INCOME AND EXPENSE ACTIVITY 437.88 OTHER ACTIVITY 91.74 MONEY MARKET PURCHASE & SALE ACTIVITY 529.62 529.62 ~0/25/02 ENDING BALANCE J 0.00 54,721.28 ARE YOU AWARE OF THE MANY BENEFIT8 YOU OOULD BE ENJOYING WITH A JANNEY CENTRAL A$$ET AGOOUNT? INTEGRATE YOUR BROKERAGE INVESTMENTS WITH GASH MANAGEMENT SERVIGE$ INTO ONE AGOOUNT WITH NO ADDITIONAL FEES. FOR DETAILS GALL YOUR FINANGIAL OONSUL TANT TODAY. 400-~1~7 Janney Montgomery Scott A tradlflo, ofcx~eile,~¢ since 1832 MEMBER NEWYORK STOCK EXCHANGE INC. AND OTHER PRINCIPAL EXCHANGES STATEMENT OF ACCOUNT DR HERBERT S BOWMAN & ACCOUNT NUMBER HB23 1715-4415 D~R(;;)THY J BOWMAN TEN-COM STATEMENT PERIOD 09/28/02 - 10/;~[i/0~ P~q~ ;~ 9f 8 I Estimated Estimated Acct De~rlpflon Price Value Annual Income Current Yield Tvm~ ALLIANCE PENNYSLVANIA 54,721.28 437.77 0.800% CASH Estimated Estimated Acct Lena Short DescriDtion Svmbgl Prl~ Value Annual Income Current Yield TYI~ 500 OONAGRA FOODS INO OAG 24.4200 12,210.00 495.00 4.0% OASH 187 OONOOOPHILUPS COP 47.4800 8~878.76 299.20 3.3% CASH 300 CORNING INO GLW 1.9700 591.00 CASH 108 DAVlTA INO DVA 24.8900 2,688.12 CASH 100 E M O CORP MASS EMO 5.4200 542.00 CASH 400 JOHNSON & JOHNSON COMMON JNJ 57.7600 23,104.00 328.00 1.4% CASH 11 MODATA CORP eL A MCDTA 6.7100 73.81 CASH 300 MERCK & CO INO MRK 52.9100 15,873.00 432.00 2.7% CASH 200 RENAL CARE GROUP INO ROI 34.0100 6,802.00 CASH 200 SAFEGUARD SOIENTIFIOS IN SFE 1.3100 262.00 CASH 750 VlSHAY INTERTEOHNOLOGY VSH 11.0900 8,317.50 CASH INO L TOTAL EQUITIES AND OPTIONS J 79,342.19 1,554.20 1.9% ' Listed in due date sequence .~ql~ Shore . Description Due Date 5,0d0 / DELAWARE ONTY PA RGL WTR 05/01/03 QLTY OTL AUTH SWR RV RFD 8ER A FGIO B/E OlD 5,7% OPN 5.500% DUE 05/01/12 DTD 07/15/93 FO 11/01/93 PRE 05/01/03 @ 100.000 RATINGS-S&P AAA MDY AAA Estimated Estimated Acct Price Value Annual Income Currant Yield TYP~ 101.9460 25,486.50 1,375.00 5.3% CASH 30,000 "GOVT NATL MTG ASSN 06/15/04 POOL #3370 OPN 8.000% DUE 06/15/04' FACTOR: 0.00500559 CURRENT BAL: 150 ~'0,000 PENNSYLVANIA ST RFDG .~ST SER BOOK ENTRY "ONLY CPN 5.300% DUE 05/01/05 DTD 03/15/94 FO 05/01/94 CALL 05/01/04 @ 101.500 RATINGS-S&P AA MDY AA2 05/01/05 103.3610 155.21 1. 2.01 7.7% OASlrl 105.6620 10,566.20 530.00 5.0% CASH 77: 40631~7 DR HERBERT S BOWMAN & DOROTHY J BOWMAN TEN-COM · Listed in due date sequence Lonq . Short Description Due Date 25,000U~ G/~VT NATL MTG ASSN 11/15/05 ,POOL #08624 AOOOUNT NUMBER HB23 171~-441~ STATEMENT PERIOD 09/28/02 - 10/25/02 OPN 7.500% DUE 11/15/05 DTD 03/01/76 FAOTOR: 0.03290964 OURRENT BAL: 823 15,000 US TREASURY NOTE 11/15/05 OPN 5.875% DUE 11/15/05 DTD t 1/1 5/95 FO 05/15/96 RATINGS-S&P AAA MDY AAA ::,90,000 GOVT NATL MTG ASSN 02/15/07 "POOL #13966 OPN 7.500% DUE 02/15/07 FAOTOR: 0.02655321 OURRENT BAL: 2,390 .~0~000 U S TREAS SEO STRIPPED 11/1 5/08 GENERIO TINT PMT DUE 11/1 5/O8 RATINGS-S&P AAA MDY NA Price Value 104.0530 856.08 110.1250 16,518.75 104.7410 2,503.08 80.6875 40,343.75 20,000 10,0~0 5,o¢o lO,OOd -BUOKS ONTY PA WATER & SEWER AUTH REV ETM 'OPN 6.375% DUE 12/01/08 DTD 03/01/77 RATINGS-S&P NR MDY NR UPPER ALLEN TWP PA SPL OBUG hEV OPN 5.600% DUE 04/01/11 DTD 03/1 5/78 RATINGS-S&P NR MDY AAA DAUPHIN ONTY PA GO FGIO B/E OPN 4.300% DUE 11/15/11 DTD 05/01/02 FO 11/15/02 OALL 11/15/10 @ 100.000 RATINGS-S&P AAA MDY AAA BRISTOL TWP PA SOH DIST RFDG SERA MBIA OlD YLD ~/50.5% UT PN 5.250% DUE 02/1 5/1 DTD 12/01/93 FO 02/15/94 OALL 02/15/04 @ 100.000 RATINGS-S&P AAA MDY AAA 12/01/08 109. t500 21,830.00 04/01/11 108.1370 10,813.70 11/15/11 10i .9780 5,098.90 02/15/12 102.6070 10,260.70 Estimated 61.70 Estimated c~rr~nl YI~I;I 7.2% 881.25 5.3% 179.23 7.1% 1,275.00 5.8% 560.00 5.1% 215.00 4.2% 525.00 5.1% P{~I~ 3 of 8 Acct OASH OASH OASH OASH OABH OASH OASH OASH 4003137 STATEMENT OF ACCOUNT Janney Montgomery Scott A tradiffoJ, of excellence sfnce 1832 MEMBER NEW YORK STOCK EXCHANGE INC. AND OTHER PRINCIPAL EXCHANGES DR HERBERT $ BOWMAN & DOROTHY J BOWMAN TEN-OOM Listed in due date sequence Lona . 5hQrt Description Due Date Price Value 10,000/ PHILADELPHIA PA UT FSA 09/15/13 107.2130 10,721.30 ACCOUNT NUMBER HB23 1715-4415 STATEMENT PERIOD 09/28/02 - 10~25102 10,000 / 104.9630 10,496.30 15,000 104.5920 15,688.80 · ~'0,000 121.4350 12,143.50 10,0~ 104.1600 10,416.00 '~PN 5.250% DUE 09/15/13 DTD 01/01/01 FO 09/15/01 CALL 03/15/11 @ 100.000 RATINGS-S&P AAA MDY AAA P, EI~YLVANIA INTERGOVTL 05/15/14 i2OOP ATH SPL TX RV RFDG PHILA FDG PG FGIO OPN 6,250% DUE 06/15/14 DTD 04/01/99 FO 06/15/99 CALL 05/15/09 @ 100.000 RATINGS-S&P AAA MDY AAA PHILAD~ELPHIA PA GAS WKS 07/01114 RE .V~TH SERA FSA OSDTL .~J~iSTS OlD 97.992 6.55% :~PN 6.375% DUE 07/01/14 DTD 02/01/93 FO 07/01/93 CALL 07/01/03 @ 102.000 RATING$-S&P AAA MDY AAA ..' ~PITTSBURGH PA W&S ATH RV 09/01/14 CROSSOVER R.FDG FGIO OlD REOF@94.127 YD7.766% ETM OPN 7.250% DUE 09/01/14 DTD 07/01/86 FO 03/01/87 RATING$-S&P AAA MDY AAA CONRAD WEISER ASD PA 12/1 5/14 BERKS ONTY SER AA MBIA OlD REOF YLD 5.5% OPN 5.250% DUE 12/15/14 DTD 04/01/96 FO 06/15/96 CALL 06/15/06 ~ 100.000 RATINGS-S&P AAA MDY AAA · PHILADELPHIA PA WTR & 05/15/16 WASTEWTR REV RFDG FSA B/E OlD @90.177 5.78% CPN 5.000% DUE 06/15116 DTD 08/01/93 FO 12/15/93 CALL 06/15/03 @ 100.000 RATING$-S&P AAA MDY AAA 15,00.0/ 100.2770 15,041.55 Paae 4 9f {~ Estimated Estimated Acct Annual Income Current Yield Tvue 525.00 4.8% OASH 525.00 5.0% CASH 956.25 6.0% CASH 725.00 5.9% CASH 525.00 5.0% OA$H 750.00 4,9% CASH 49Q~lQT , DR HERBERT S BOWMAN & DOROTHY J BOWMAN TEN-COM LIsted ~n due date sequence Lona Short ~ DescHoflon Due Date 10,000 . r P/FTTSBURGH PA WTR & SWR 09/01/16 AUTH FGIG ETM ACCOUNT NUMBER HB23 1715-4415 STATEMENT PI[RI~)D 99/28/02 - 10/25/0;I Price 115.7830 5,000 12/01116 100.3920 03/15/18 101.4350 OPN 6.000% DUE 09/01116 DTD 07/01/86 FO 03/01/87 RATINGS-S&P AAA MDY AAA C~ENTRAL DAUPHIN PA SCH DIST SER AA MBIA UT OlD ~ 96.959 4.88% OPN 4.625% DUE 12/01/16 DTD 10/15/98 FC 06/01/99 GALL 12/01/08 @ 100.000 RATINGS-S&P AAA MDY AAA ABINGTON HEIGHTS SD PA LAGKAWNNA ONTY RFDG FGIO OlD YLD 5.3% UT OPN 5.100% DUE 03/15/18 DTD 03/01/94 FO 09/15/94 CALL 03/15/04 @ 100.000 RATINGG-S&P AAA MDY AAA .BUCKS ONTY PA WTR & SWR AUTH RV SR A RFDG FGIC GAP REOF YLD 5.85% N/O OPN 0.000% DUE 12/01118 DTD 08/O5/93 RATINGS-S&P AAA MDY AAA PITTSBURGH PA WTR & SWR AUTH 8YS REV 1 ST LIEN SR A FGIO B/E CPN 5.000% DUE 09/01/19~ DTD 03/01/98 FG 09/01/98 'LL 03/01/08 @ 100.000 TINGS-S&P AAA MDY AAA TROY PA ASD BRADFORD ONTY FSA B/E OlD @98.197 4.8 B/Q OPN 4.650% DUE 09/15/20~' DTD 08/15/02 FO 09/15/02 CALL 09/15/07 @ 100.000 RATINGS-S&P AAA MDY AAA 40,000 12/01/18 43.4030 10,0~ 09/01/19 100.5530 30,000 09/15/20 96.9460 Value 11,578.30 5,019.60 15,215.25 17,361.20 10,055.30 29,083.80 Estimated Annual Income 600.00 231.25 765.00 500.00 1,395.00 Estimated Current Yield 5.1% 4.6% 5.0% 4.9% 4.7% Paae 5 of 8 OASH OASH CASH OASH CASH CASH ........ 4003137 DR HERBERT S BOWMAN & ACCOUNT NUMBER HB23 1715-4415 DOROTHY ,J BOWMAN TEN-OOM STATEMENT PERIOD 09/28/02- t Tran~on Date Twe Quantity DescrlDflon Price 10/01 DIVIDEND MERGK &OOINO 100102 300 10/01 INTEREST UPPER ALLEN TWP PA SPL OBMG REV CPN 5.600% DUE 04/01/11 DTD 03/15/78 100102 10,000 10/15 INTEREST GOVT NATL MTG ASSN POOL #t3966 OPN 7.500% DUE 02/15/07 101502 90,000 10/15 INTEREST GOVT NATL MTG A$SN POOL #3370 OPN 8.000% DUE 06/15/04 101502 30,000 10/15 INTEREST GOVT NATL MTG ASSN POOL #08624 OPN 7.500% DUE 11/15/05 DTD 03/01/76 101502 25,000 10/15 DIVIDEND ALMANOE PENNYSLVANIA TR 101502 54,579 TOTAL /rans~cUon Date Tvpe Quantity DescUpl~fl Price 0/15 PRINCIPAL GOVT NATL MTG ASSN POOL ~13966. OPN 7.500% DUE 02/15/07 101502 90,000 10/15 PRINCIPAL GOVT NATL MTG ASSN POOL #3370 OPN 8.000% DUE 06/15/04 101502 30,000 0/15 PRINCIPAL GOVT NATL MTG A$SN POOL ~08624 OPN 7.500% DUE 11/15/05 DTD 03/01/76 101502 25,000 TOTAL 108.00 280.00 15.27 1.10 5.29 28.22 437.88 Debits Credits 54.00 14.21 23.53 91,74 Acct CASH OASH OASH CASH CASH CASH Acct CASH CASH CASH P{~i9 7 q! 8 STATEMENT OF ACCOUNT Janney Montgomery Scott A tradition of excelJence since 1832 MEMBER NEWYORK STOCK EXCHANGE INC. AND OTHER PRINCIPAL EXCHANGES DR HERBERT S BOWMAN & AOOOUNT NUMBER HB23 1715-4415 [;:)OI::;IOTHY J BOWMAN TEN-OQM ~TATEMENT PERIOD 09/28/02 - 10~25~02 Transaction D~te T¥~ Descrloflon ' Price 10/02 PUROHASE ALLIANOE PENNYSLVANIA 1.0000 10/15 REINVEST DIV ALLIANOE PENNYSLVANIA 1.0000 10/16 PURGHASE ALLIANOE PENNYSLVANIA 1.0000 DebEs 388.00 28.22 113.40 Credits TOTAL 529.62 Ac, ct CASH OASH OASH Paae 8 of 8 4003137 EXHIBIT C ASHWAY AND H. AR A Professional Corporation Certified Public Accountants MEMBERS American Institute of Certified Public Accountants Pennsylvania Institute of Certified Public Accountants 99 November Drive, Suite 302, Camp Hill, Pennsylvania 17011-5064 · (717) 737-8111 · Fax (717) 737-8810 January 11,2003 Mrs. Dorothy J. Bowman 504 Ohio Avenue Lemoyne, PA 17043 Re: Wall Street Associates Dear Dorothy: I enclose a check in the amount of $99,103.40, which was the value of each partner's share on December 31, 2002. Also a copy of the Janney Montgomery Scott account valuation summary on that date is enclosed. The Schedule K-1 from the partnership's 2002 Return of Income and a Pennsylvania Form RK-1, 2002 Resident Schedule of Partner Pass-Through Income and Loss are included for reporting on your income tax returns. If you have any questions please let me know. Very truly yours, E. Briner Ashway Treasurer-Agent cc: Richard W. Stevenson G. Thomas Miller Schedule K-1 1 (Form 1065) ,D?partment of the Treasury _m[ernal Rewnue Service , . , partner's identlf~ing number P~-~'u-~ef's name, address, and ZIP code Herbert S., Bowman 504' Ohio Avenue Lemoyne, PA 17043- Partner's Share of Income, Credits, Deductions, etc For calendar year 2002 or tax year beginning! 192-14-5181 OMB No. 1545.0099 2002 ,2002t and endincj , 20 Partnersh!p's identif.¥ing number" 2r3--62 4 5 t 52 Partnership's name, address, anc[ ZiP code WALL STREET ASSOCIATES 99 NOVEMBER DRIVE, STE 302 CAMP HILL, PA 17011 A This partner is a [~eneral partner [~ limited partner O limited liability company meml~er B What type of entity is this partner? .. ~' Individual C Is this partner a []domestic or a [~]foreign partner? D Enter partner's % of:. (i) Befpre chap. ge or (ii) End of termination year Profit sharing .... _ ......... % 16. 6667 % Loss sharing ..... % 16. 6667 % Ownership of capital,. % .... -1%76-6%7 % E IRS Center where pa~mership filed r~mrn: Cincinnati., OH F Partner's share of liabilities (see instructions): Nonrecourse ............................ $___ Qualified nonrecourse financing ......... $ Other. ................................. $ G Tax shelter registration number ~' H Check here if this partnership is a pub icly traded partnership as defined in sect on 469(k)(2) .......... ' .................... [-] I Check applicabl..e bo. xes. (1;) r-]Final K-1 (2) ~--lAmended K-1 J Analysis of partner's capital account: ' (a)Capital account at (b) Capital contributed (c) Partner's share of (d) Withdrawals and (e). Capital account atend of beginning of year outing year . lines 3, 4, and 7; distributions · year .(combine co umns (a) Form 1065, Schedu e M-2 ' through (d)) ~? . !11~ 923. 60~ ' -3, 4'62.' "' 109, 0:61. (a) Distributive share item (b) .Amount (c) 1040 filers enter the amount Jn column (b) on: I Ordinary income (loss) from trade or business activities ......... .. t . 2 Net'income (loss) from rental real estate activities ....................... i-.. .2 ' ' ' ~'*' Se~ Partner's Instructions for 3 Net income (loss) from other rental activities .............................. 3 ' ' Schedule K.1 (Form t065). 4 Portfolio income (loss): IncOme a Interest. 4a Schedule B, Part I, line (Loss) b Ordinary dividends .............................................. 4b 1,..t 8 3: Schedule B, Part I1, .line 5 c Royalties .................................................... :... .4c Schedule E, Part I, line 4 · · d Net short.term capital gain (loss) ................ ' ................ 4d Schedule D, line 5, column (f) e (1) Net Iong-term capital gain (loss) ............................. 4e(1;) -4 r 62 4; S~-hedule D, line 12, column (f) (2) 28% rate gain (loss) ........................................ 4e(2): Schedule D, line 12, column (g) (3) Qualified 5-year gain. ' 4e(3), Line 5 of worksheet for Sch D, line 29 f Other portfolio income (loss) (attach schedule). ............................ 4f .Enter on applicable In of your return 5 Guaranteed payments to partner. ................................ 5 ' . . 6 Net section 1231 gain (loss) (other than due to casualty ~,: _ See Partner's Instructions for · · or theft). .......... . ............................................. 6 Schedule K-1 (Form 1065). 7 Other-income (loss) (attach schedule/) .............. · .......... *.'.'~ 7 Enter on applicable In of your return 8 Charitable contributions (see instructions) (attachsche#ule). ' 8 Schedule A, line 15 or 1-6 Deduc- 9 Section 179 expense deduction ........................... ~. 9 fions 10 Deductions related to portfolio income (attach schedule) ..... See..Line.: 25 1 o 21 Schedule K-1 (Form 1065). · _ See Partner's Instructions for 11 Other deductions (attach schedule. ~ ' 1'1 12a Low-income housing credit: " ...... (1) From section 42(j)(5) partnerships ' 12a('1) - ] (2)- Other than on line 12a(1) ................................ : .. 12a(2;)[- Form 8586, line 5 b Qualified rehabilitation expenditures related to rental real *~:*~-. ..... Credits estate activities ................................................. 12b c Credits (other than credits shown on lines 12a and 12b) .~:_:**,.~ _ See Partner's Instructions for related to rental real estate activities ............................ 12c Schedule K-I (Form d Credits .related to other rental activities .......................... !2d 13 Other credits ...................................... .... ~ 13 ' Reduction Act Notice, see Instructions for Form 1065. Schedule K-1 (Form 1065) 2002 Partner 2 PTPA0312L 12/27102 WALL STREET ~SS(~I~T~ Articles of Agreement ~%Le is to eertify thai; E. Briney_~Asb~~~ Rd., Highland Park _.~ i¢~ a p~.~.~i~ip~nt in the WAI~0 STRE of Harrisburg, P~msylv~ia (horeluaft~r ~alled 'the Club)., an to a one~..tenth (1/1.0) in~,~ezt in al3. funds or securities as well a# all right~ and priWilese~ ~f ~b membership, to the £~llo~[ug Artiele~ off Agreeing% for conduct and regul~ PUR~BE The p~rp~se of thi.~ ~l~b sh-..~ll a,, T~ educate the ~,~r~ in the principl~ To fo~o~ 'the ~,~b. theory of To inve~ To t~ke advantage o.f eom~di~ e~s a I~BERSHiP a, Member~lip ~ha.ll be lid. ted to ten (10) me~ bo A~ vae;~n~iem ir~ m.~b~'~hip occ~. a ~he m~b~sh~ shall b~ r~u~ for the o~ Before a n~ m~mber ~my be ~.tt~ to the p~y %o tb~ ~e.,~u~er a ~m ~ual to Sh~ ~' the (rk.h~r i~i~.dual memb~s cf the de By unanimou.~ mote of the membership~ credt~ to a new member f,r the payment of %he s~m ~ ~en~ shall the period for payment exce £~m the dabe *f election° ASS OCTATE~, is entitled d by the Club, ecs tien of the Clubo techmiques otherineomeo ~lub, he must. ie ;m~y be extended requ~red~ buS, in A m~mber may b~ e~;p~J.led from membm'sh.tp ~n ~.anAm°us vote of all rema~lng me, ers of the Club~ ~ the ~qui~ va].u~ of F~ inim'e~% ~ the O]~b~ ~or ~'b u~on th~ death of a membero ~a~% of liq~dat~ ~u$ eball be ~de ~ith~ ~n~y (90) ~ fo~.o~.ng the ~h~i:,e ~p~,.l~lon is ~.p~ev~o :- C~GANIZATiO~ The offt.oer~ of the Olub sl~all bo a ~e~i~ ~eaiden~, a Secret~ ~ a Lears a Vice~ Co The officers shall be elected at the January: acting, shall take office the day of election and se~re for a term of one year, or ~mtil mew officers are eLected. Should a vacancy occur in a~ office an elect:~n to fill said vacancy shall be held at the month]~ mee ;~ng foL]~ the e~c~rrm~ce of t~e vacancy. ~ae member elated ~mlli serve in ~td office f~om the date of election unt: the election at the JanuAry m~etiug, do ~o officer ~hall ~ucceed himse~.~ in office~ when a m~mbor is elect~ ~ f~ a ~c~cy ~es less ~an ~i~t (8) ~l~r ~a in he sha]2 be e~gibls for ~m~tion ~nd elect: office for the e~u~g. e. ~ m~b~ ~ be ~,itled ~ one ~te on f. ~t ~z~ be ~e duty .of She ~e~id~t ~ pre~ inserts, ~ ap~ir~ ~ttees ~ ~ ov~se, aoti~ti~ The V'ic~e~id~t eha~ ~int~ ~o~g the inv~tmm~ts of the Club, ~ at me~ing ~ha.]l ~.esen~, a statcm~% eho~ ~e of the Club0s ho]~i~ ~.~ of th~ ~st busiu~ the date of the ~-,th~v me~ The Seoret~ the ~ubes of the Cl~b~ keep att~ce ~e~ offic~ for the ~ubo ~e ~ s~]~. collect aud disburse fond~, p~oe b~ ~d ~ta~ ~ met of ~1~ sho~ ~ m~ ~d s~ other ~luh ~.ssets and obligation, g,' 'Wa]~n & Oo~, ~hall act as ~ok~ for all h. A~ ~ds of the Olub ~a~ ~ de~sit~ ~er in a ~i %o be seleot~ ~ the ~a~ on the Olub acco~ sha~ be s~ ~ ~e ~s~ atoll, a~o ~om t~e to ~e -~' star--nfs for ~pect~n ~ the ac ~eetiugs ~ io Tho Clu~ '.s~~ a tim, and determined ~% the previous meetir~ Me f~,~ a~ meeti~ ~11 rec~ve at l~t ~ys ~ice from the ~~ of ~ p fol~wing me~o The Jan~ mee%i~ ~11 be desi~a%~ At~ a~ annual or regu~ m~ no co~uot~ ~leNe a q~ of fi~ (~) m At any ~e%.~t~g th'~ l~al~ ~tit~ ~11 be suffiei~t for the tr~aetion ~s sp~ifi~ o~e Special meeti~s ~y be he~ ~ ~g~. m~b~a ac%~ in ~noe~. At ~t ~tiee of a ~peo~l me~Z shall be ~-S~e~ t~ all m~b~s ~f"~e CI~ ~spt that ,ffice, hut ~aid offiea~ ;ch in said 11 matters ~ de at the all Club m s e~ of books ~arket value day preceding shall keep ~ls and .be the urer~Agea% d sell or.d~es, Club purchase. ~ers absent five (~) moa of the ae tho .r~ual tubers is pre, eat.. a majority vote of any i~wine~s' v. Ar~ member who io absent f~om ~ ~e ClX. be ~titl~ r~tve ~e ~e~ ~t' he ~ ~ ~e ~e ~se of d~~ a~ ~ tr~t~ a~ a e~y (~) ~1, ~v~ ~ of She ~te of the fo ~b~tee memB~ ~ give re~ or ~pe~i~ ~. $~ ~it · ~ meetS, a~ ~11 be ~fe~ivo~'fo t~one~ ~t ~ ~y ~ ~e ~ of ~e Cl~ She b~ ~th the A~-il 19%6 me~. the ~n~ s~ ~t be receiv~ or before the ~th ~y of ~ch ~nth. ~ be d~i~u~ ~ of t~ (10) ~s, the Tr~ d~Ae is ~t receiv~ ~ ~y~ ~e~ ~e ~i~ of ~e ~tice, m~ slm~ au~ti~ f~feit t~e Club. ~ ~ · ~e S~. Be ~titl~ ~ receiv· '~e ~1, ~v~ ~ of ~e '~te of the fc ~ores~d the Club s~ se~ se~itiea, ~ d~~ ~ the iv. For the ~'~se of s~eot~ ~ssible pre~d~ ofccp, at ~oh m~s ~ ~vest~a~e one a~ at ~e fo~ ~ the moutive meetimga his membership ~ a~ a~ove shall ~,e of the ~e Club, and rt the forfeiture )rice of ~£eiture~ and ~Jec~ of 4 as a~ove shall ~alue of tho he Club, and for ~t t~e forfei%u~e notice of rfei%ure, and bJ et't, of the menb~. ~o time bU~ and members at 'l~.e Lnveetments the all appoint three · ir own choice, re ~o appoiuted m~ poesibZe. Tho hall not be Auy ~embo;~, may ~iZh~av f~om the ~ut ~ ~e Se.~et~y. ~e effective ~a~ be at the opt~n of ~e CI~.~ the. si~y.~ay (60) p~i~. ~e ~t~ ~ be ~itl~ ~ r~we ~e the i~,~e~ ~i~ he ~ ~ the ~,n~y (90) ~y~ of the ~ecei~ By ~e ~tioe of ~ent~n ~ I~ ]iq=idated va~e of a m~$ ~t be ~%id ';:y th~ Club to ~d m~ ~ of '~e l~t~'~t bein~ ~t~a~ at th ~h and 1~ ~ ~d ~n~ $c~ ~mth~ ~o ~ the wit~ ~ i~iem, or ~. the e~.'out of the d~th of a memb~ hie. ~,minee o~ estate, .~ithin ,~he death° The d'~t~ ~om the intera~ paid to h~ In the ~.~'en'?, any dispute arises ~ioh c~u~ot bo resolved a~cab~, be au~.~;ted ~ Vol~ ~biSratioz pro~:ko~m of Section 1~ ~ seq.~ of 16, 1836,~ 'P.'LJ~ % P.S~ I, et ~oh sba31 have'J~is~et~ of su~ aad iesu.~, the nece~ R~e a~ ~ th~ ~t of ~n PI~a o~ P~yl~. ao No member shall acquire the iate~es~, or a~ of a~ oth~ me~b~, ~o~ the ~'~i~ m.~'~ ~ ~.h~'i~, p~lded eae~ an ~1 ~e of the d~ a, ~e ~ioles '~ be ~ ~n the fo~ ~eree~ i~ the the ammum~ ~o hail' be the va~Ae ~f~lve ~te ~but~n ow~ ~ ~y d~ide ' cash~ er seo~ c~ ~ ~:::(~)..,.'~¥(;K:-: of ~ euah de-. the..f~. ath. Alt~ ~ ~ee or ~pute ~ ~d~' ~e he A~ of J~e ~ (~ d~) e~ of the ~ ~ aero iv. ~a~ers absent i~om a ~eeting ~hea ~ · owd a~ail ~eoeive not, Lee fz~a ~he ,' the proposed amm~___-nts at leea% tea In acceptance of the Articles of Ag~,eement the me~! ~hose ~e ~ a~$~ioato ~ ~suad h~ h~e~ ~ the underaigned, ~o agree to be boumi by the' for Art~oles of Agreement. ~--e~th R, Ste~ilm ~e ebe~ be e~in his hand ago:L~g Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of HERBERT S. BOWMAN known as , Deceased No. 2003-00005 Date of Death 11/1/2002 Social Security No. 194-14-5181 Dorothy J. Bowman 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 of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/VVe verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Richard W. Stevenson, Esq. 7120 Personal Representativp: Address: McNees Wallace & Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 Telephone: (71 7) 237-5208 SEE ATTACHED Description (Attach Additional Sheets if necessary) Value 260,028.57 Totah $ 260,028.57 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. Form RW-7 (Cumberland County - Rev, 9/92) {A277079:} Inventory Estate of Herbert S. Bowman From 11/01/2002 To 11/01/2002 Description Accrued Income Money Market Accounts Janney Montgomery - Alliance Pennsylvania Account Value 11:35 Total 27,848.34 Common Stocks 250 shares Conagra Foods @ $24.325/share 93.5 shares ConocoPhilips @ 48.46/share 150 shares Corning Inc. @ $1.975/share 54 shares Davita Inc. @ $24.205/share 50 shares EMC Corp. @ $5.37/share 200 shares Johnson & Johnson @ $58.23/share 5.5 shares McData Corp., Cl A @ $6.65/share 150 shares Merck & Co. Inc. @ $53.91/share 100 shares Renal Care Group Inc. @ $32.145/share 100 shares Safeguard Scientifics @ $1.295/share 375 shares Vishay Intertechnology @ $10.425/share 61.88 6,143.13 4,531.01 296.25 1,307.07 268.50 11,646.00 36.58 8,086.50 3,214.50 129.50 3, 909.38 Federal Notes and Bonds $25,000 US Treasury Strip Int., 0.0 @ $81.5937 $7500 US Treasury Note, 5.875% @ $110.7500 $15000 Government NatlMtg Assn, Pool %3370, 8.0%, $103.355/share, factor .00500559 $12500 Government Natl Mtg Assn, Pool %08624, 7.5%, $104.138/share, factor .03290964 $45,000 Government Natl Mtg Assn, Pool 913966, 7.5%, 104.77/share, factor .02655321 20,398.43 8,306.25 77.61 428.40 1,251.89 39,568.42 Municipal Bonds $10,000 Bucks PA Water & Sewer Auth, 6.375% @ $109.1500 268.24 11,183.24 30,462.58 - 1 - Inventory Estate of Herbert S. Bowman From 11/01/2002 To 11/01/2002 Description Accrued Income 1.90 $12500 Delaware County PA Rgl. Wtr. Qual Auth, 5.5 @ $101.9460 $12500 Pennsylvania St. Trk Comn., 5.0% @ $97.7970 185.12 $15000 Troy PA ASD Bradford Cnty FSA, 4.65% @ $96.9460 90.56 $20,000 Bucks PA Water & Sewer Auth 5.85% @ 43.4030 $2500 Central Dauphin PA Sch Dist Ser AA, 4.625% @ $100.3920 48.65 $2500 Dauphin County PA GO FGIC, 4.3 @ $101.9780 49.66 $25000 Pittsburgh PA Water & Sewer Auth @ $30.5460 $5,000 Bellevue PA UT B/Q AMBAC 5.0% @ $98.6660 84.24 $5,000 Bristol Twp PA SD RFDG Ser A MBIA, 5.25 @ $102.6070 55.64 $5000 Central Dauphin PA SD SR AA, 4.85% @ 97.8780 112.02 $5,000 Conrad Weiser PA ASD, Berks County, 5.25 @ $104.1600 99.69 $5000 Pennsylvania Intergovtl Coop Ath Spl Tx Rv Rfdg Phila Fdg, 5.25% @ $104.9630 99.69 $5000 Pennsylvania St Rfdg First Ser, 5.3% @ 105.6620 0.73 $5000 Philadelphia PA UT FSA B/E, 5.25% @ $107.2130 34.08 $5000 Pittsburgh PA Water & Sewer Atuh Sys Rev 1st, 5.0% @ $100.5530 42.82 $5000 Pittsburgh PA Water & Sewer Auth, 6.0% @ $115.7830 51.38 Value 12,745.15 12,409.75 14,632.46 8,680.60 2,558.45 2,599.11 7,636.50 5,017.54 5,185.99 5,005.92 5,307.69 5,347.84 5,283.83 5,394.73 5,070.47 5,840.53 Total 11:35 - 2 - Inventory Estate of Herbert S. Bowman From 11/01/2002 To 11/01/2002 Description Accrued Income 62.09 $5000 Pittsburgh PA Water & Sewer Ath Rv Crossover, 7.25% @ $121.4350 $5,000 Upper Allen Twp PA Spl Oblig Rev, 5.6% @ $108.1370 24 62 $7,500 Abington Heights SD PA SD Lackawnna Cnty Rfdg FGIC, 5.1% @ $101.4350 49 66 $7500 Philadelphia PA UT FSA B/E, 5.0% @ 97.4590 142 42 $7500 Philadelphia PA Wtr & WasteWtr Rev, 5.0% @ $100.2770 48 69 $7500 Philadelphia PA Gas Wks Rev 14th Ser A, 6.375% @ $104.5920 161 11 Value 6,133.84 5,431.47 7,657.29 7,451.85 7,569.47 8,005.51 Total 11:35 162,149.23 260,028.57 - 3 - McNees Wallace & Nurick,Lc attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS: LESHELMAN~MWN.COM April 29, 2004 VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF HERBERT S. BOWMAN Cumberland County File No. 2003-0005 PA Department of Revenue No. 21-03-2005 Our File: 21457-0001 Ladies and Gentlemen: Enclosed for filing for the above-referenced estate are the following documents: · Pennsylvania Inheritance Tax Return (two originals). The return shows a refund due the estate of $26.67. · Inventory · Check for $34.00 filing fee to file the tax return and inventory. Please date-stamp the copies enclosed and return to our office in the stamped envelope provided. Thank you. Estate ~aralegal LME/mha Enclosures cc: Dorothy J. Bowman Paul W. Bowman P.O. Box 1166 · 100 PINE STREET · HARRISBURG, PA 17108-1166 ° TEL; 717.232.8000 · FAX: 717.237.5300 · WWW. MWN.COM HAZLETON, PA · STATE COLLEGE, PA · COLUMBUS, OH ° WASHINGTON, DC BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 Richard W. Stevenson Esq. McNees Wallace & Nurick LLC 100 Pine Street P O Box 1166 Harrisburg Pa 17108 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 6-25-2004 ESTATE OF Herbert S. Bowman DATE OF DEATH 11-1-2002 FILE NO. 2t03-0005 COUNTY Cumberland ACN 101 Amount Remitted REV-t547 EX (12-97) PC MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE c~ RETAIN LOWER PORTION FOR YOUR RECORDS C= '-k-Eg:j ~Y' i='~ -(b~--~¥)-~i:f ............. ~b-tib-~-6-~ -I-~l:l'l~ i~l-f A~ ~1~- t;~ J(- X I~-~ k-~i~-~ ilil~t~-A-E £i:J99~-~ i~- ~ft' ................................ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF Herbert S. Bowman FILE NO. 2103-0005 ACN 101 DATE 6-25-2004 12. 13. 14. NOTE: TAX RETURN WAS: ( [] ) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Prooertv (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortqaqe Liabilities/Liens (Schedule I) (10) 11. Total Deductions Net Value of Tax Return ( [] ) CHANGED see attached 0.00 260,028.57 99,103.40 0.00 0.00 0.00 0.00 (8) 20,926.44 70.00 (11) (12) Charitable/Governmental Beauests; Non-elected 9113 Trusts (Schedule J) (13) Net Value of Estate Subject to Tax (14) 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. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 162,770.97 X .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) X .045 17. Amount of Line 14 taxable at Siblincl rate (17) X .12 18. Amount of Line 14 taxable at Collateral/Class B rate (18) X. 1'5 19. Principal Tax Due (19) TAX CREDITS: NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 359,131.97 20,996.44 338,135.53 550.00 337,585.53 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 DAT~ INDTCa~.n ~ u~-~De~ ,~ .~., FOR CALCULATION OF ADDITION~L INTEREST. (IF TOTAL DUE IS LESS THAN $1, NO PAI'MENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR) , YOU M~Y BE DUE A REFUND. SEE REVERSE SIDE OF THIS FO~4 FOR INSTRUCTIONS. ) 3EV-1470 EX (6-88)  INHERITANCE TAX EXPLANATION COMMONVVEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRiSBURG~ PA 17128-0601 DECEDENT'S NAME FiLE NUMBER Herbert S. Bowman 2103-0005 REVIEWED BY ACN Harry A. Herr 101 ITEM EXPLANATION OF CHANGES SCHEDULE NO. The tax due on all current interests is reflected on the attached Inheritance Tax Assessment. The tax due on ail future interest uncertainties is covered on the attached compromise tax assessment,(ACN 102). ROW Page 1 6-25-2004 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 717 783-6O70 Richard W. Stevenson Esq. McNees Wallace & Nurick LLC 100 Pine Street P O Box 1166 Harrisburg, Pa 17108 Re; Estate of Herbert S. Bowman File Number 2103-0005 Date of Death: 11-1-2002 Dear Mr. Stevenson: 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, arry A. Herr Trust Valuation Specialist Inheritance Tax Division Enclosure BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 Richard W. Stevenson Esq. McNees Wallace & Nurick LLC 100 Pine Street P O Box 1166 Harrisburg Pa 17108 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 6-25-2004 ESTATE OF Herbert S. Bowman · DATE OF DEATH 11-1-2002 FILE NO. 2103-0005 COUNTY Cumberland ACN 102 Amount Remitted RL=V-1~47 EX (12-97) PC 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 C~ ' - f~'~9:'i ~-7- i~'~ -(b~--§~'-)-~,i:f ............. ~6-i'ib~ -b-~ -~N~-~ i~£'fA-~ b'~- ~'~ k- ;a; ~,-~ [~',i,i~-~ ~[~it~ -,i,-[£~f~A-~ [~- i~ [~- ................................ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF Herbert S. Bowman FILE NO. 2103-0006 ACN 102 DATE 6-25-2004 TAX RETURN WAS: ( [] ) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE ([])CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortqaqes/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) ('6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortqaqe Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 0.00 0.00 0.00 0.00 0.00 0.00 174,814.56 (8) 0.00 0.00 (11) (12) 13. 14. NOTE: Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) Net Value of Estate Subject to Tax (14) If an assessment was issued previously, lines 14, 16 and/or 16, 17 and 18 will reflect figures that include the total of ALL returns assessed to date. (15) X .00 (16) 174,814.56 X .045 (17) X .12 (18) X .15 (19) ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Siblinq rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 174,814.56 0.00 174,814.56 0.00 174.814.56 7,866.66 7,866.66 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 1-31-2003 CD002119 393.33(+) 7,500.00 TOTAL TAX CREDIT 7,893,33 BALANCE OF TAX DUE 26,67 CR INTEREST TOTAL DUE * IF PAID AFTER DATE INDICATED. SEE REV~q~ FOR CALCULATION OF ADDITIONAL INTEREST. DUE IS LESS THAN $1, NO PAI't~NT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A C~EDIT (C~), YOU M~Y BE DUE A REFUND. SEE REVEREE SIDE OF THIS FO~M FOR INSTRUCTIONS. BUREAU OF TNDTVTDUAL TAXES INHERITANCE TAX DTVISTON DEPT. Z8060! HARRTSBURG, PA 171Z8-0601 CONMON~/EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP (OZ-OS) RICHARD N STEVENSON 100 PINE ST PO BOX 1166 HBG PA 17108-1166 DATE 06-28-200q ESTATE OF BOHHAN DATE OF DEATH 11-01-2002 FILE NUMBER Z1 03-0005 *~COUNTY CUMBERLAND ACN 102 Amount Rem'i ~ted HERBERT S MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To /nsure proper cred/t to your account, subm/t the upper port/on of th/s form w/th your tax payment. CUT ALONG THTS LINE ~ RETA'rN LO~/ER PORTION FOR YOUR RECORDS *-~ REV-1607 EX AFP (01-03) ~x *rNHER'rTANCE TAX STATEMENT OF ACCOUNT x~ ESTATE OF BO~/MAN HERBERT S FTLE NO. 21 03-0005 ACH 102 DATE 06-28-200q THTS STATEMENT TS PROVIDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELO# 'rs A SUMMARY OF THE PRTNC'rPAL TAX DUE., APPL'rCAT'rON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, TF APPLTCABLE, A PROJECTED TNTEREST F'rGURE. DATE OF LAST ASSESSMENT OR RECORD ADdUSTMENT: 06-18-200q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 7,866.66 PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 01-31-2003 CD002119 393.33 7,500.00 'rF PA'rD AFTER TH'rS DATE, SEE REVERSE S'rDE FOR CALCULAT'rON OF ADD'rT'rONAL 'rNTEREST. ( 'rF TOTAL DUE 'rS LESS THAN $1, NO PAYMENT 'rS REQU'rRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" [CR), TOTAL TAX CREDIT 7,893.33 BALANCE OF TAX DUE 26.67CR INTEREST AND PEN. .00 TOTAL DUE 26.67CR YOU NAY BE DUE A REFUND. SEE REVERSE S'rDE OF TH'rS FORM FOR TNSTRUCTTONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NTLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONMONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, 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 Nills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-BO0-36Z-Z050; services far taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). REPLY TO: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. IS0601, Harrisburg, PA 1712&-060l, phone (717) 787-6S05. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 1SI 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day frae the date of death, to the date of payment. Taxes which became delinquent before January 1, 19BI bear interest at the rate of six (GZ) percent per annum calculated at a daily rate of .000164. Al! taxes which became delinquent on and after January 1, 198Z 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 198Z through ZOO4 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z 20Z .000548 1988-1991 XIZ .O003Ol 2001 9Z .000247 1983 XGZ .000438 1992 9Z .000247 200Z 6Z .000164 1984 llZ .O0030Z 1993-1994 7Z .000192 2003 Sg .000137 1985 13Z .000356 1995-1998 9Z .000247 2004 4Z .O00llO 1986 lOX .000274 1999 72 .O0019Z 1987 92 .000247 ZOO0 8Z .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELIN{IUBNT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 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. BUREAU OF ZND'rVZDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. 280601 HARRTSBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEt4ENT OF ACCOUNT REV-160? EX AFP (02-03) RICHARD g STEVENSON 100 PINE ST PO BOX 1166 HBG PA 17108'- 11.66 DATE 06-28-200~ ESTATE OF BOWMAN DATE OF DEATH 11-01-2002 FILE NUMBER 21 05-0005 COUNTY CUMBERLAND ACN 101 Amount: Rmmi~md HERBERT S MAKE CMECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit: ~:o your account, subm/~ ~he upper por~:ion of ~hAs form wi~h your ~ax paymmn~c. CUT ALONG TH'rS LINE ~ RETA'rN LOWER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) #~ INHERITANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF BOWMAN HERBERT S FILE NO. 21 03-0005 ACN 101 DATE 06-Z8-200~ THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHO#N BELO# TS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-18-ZOOq PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): .00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ZF PAZD AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADD/TIONAL /NTEREST. ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A 'CREDIT" (CR), TOTAL TAX CRED'rT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORH FOR INSTRUCTIONS. ) PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONHON#EALTH OF PENNSYLVANIA. REFUND (CA): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-Z513). Applications ara available at the Office of the Register of Nills) any of the 23 Revenue District Offices or from the Department's Iq-hour ensnaring service for forms ordering: 1-800-36Z-2050; services for taxpayers aith special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Ouestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (BI) discount of the tax paid is allowed. PENALTY: The 15Z 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. 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 befare January 1, 1982 bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent an and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2004 are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year 1982 ZOZ .000548 1988-1991 llZ .000301 ZOO1 1983 16Z .000438 199Z 9Z .000Z47 ZOOZ 1984 llZ .000301 1993-1994 7Z .OOOlgZ Z003 1985 13Z .000356 1995-1998 9Z .000Z47 2004 1986 lOX .000274 1999 7Z .O0019Z 1987 9Z .000Z47 ZOO0 8Z .OOOZ19 Interest Daily Rate Factor 9Z .000Z47 6Z .000164 5Z .000137 4X .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (la) 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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVTSZOH DEPT. Z80601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-I[07 EX AFP C01-03) RICHARD W STEVENSON 100 PINE ST PO BOX 1166 PA 17108-1166 DATE 08-0Z-200~ ESTATE OF BOWMAN DATE OF DEATH 11-01-ZOOZ F'rLE NUMBER 21 05-0005 COUNTY CUMBER LAND ACN 10 Z I Amoun~ RemJ.~:~ed HERBERT S HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit: ~:o your account, submi~ ~he upper potation of ~:his form wi~h your ~ax payment. CUT ALONG THIS L'rNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *~ ESTATE OF BOWMAN HERBERT S F/LE N0.21 05-0005 ACN 102 DATE 08-0Z-200~ TH'rS STATEHENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHO#N BELO# TS A SUMMARY OF THE pR'rNc'rpAL TAX DUE, APpLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND., TF APpLTCABLE, A PROJECTED TNTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-18-Z00~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 7,866.66 PAYMENTS (TAX CREDITS): PAYMENT DATE 01-31-Z005 07-19-200~ RECEIPT DISCOUNT (+) AMOUNT PAID NUMBER INTEREST/PEN PAID (-) CDOOZ119 REFUND .00 TF PAID AFTER THZS DATE, SEE REVERSE : STDE FOR CALCULATZON OF ADDTTTONAL TNTEREST. TF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REQUTRED. TF TOTAL DUE TS REFLECTED AS A 'CREDTT' YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORM FOR TNSTRUCTTONS. 7,500.00 26.67- TOTAL TAX CREDIT 7,866.66 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 Hanover a~d Hig~ Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/24/2004 STEVENSON RICHARD W ESQ 100 PINE STREET P 0 BOX 1166 HARRISBURG, PA 17108-1166 RE: Estate of BOWMAN HERBERT S File Number: 2003-00005 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 11/01/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS CC: File Personal Representative(s) Judge Cumberland County - Register Of wills One Courthouse Square Carlisle, FA 17013 Phone: (71 7) 240 - 6345 Date: 10/10/2005 BOWMAN DOROTHY J 504 OHIO AVENUE LEMOYNE, PA 17043 RE: Estate of BOWMAN HERBERT S File Number: 2003-00005 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 11 for decedents dying on or after July 11 19921 the personal representative or his counsell within two (2) years of the decedent's deathl shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/01/2005 Your prompt attention to this matter will be appreciated. Thank You. SincerelYI Ii"~ V ,~4-:: .Lh_F ~h..'~~T GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge L..,G-' Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/10/2005 STEVENSON RICHARD W ESQ 100 PINE STREET POBOX 1166 HARRISBURG, PA 17108-1166 RE: Estate of BOWMAN HERBERT S File Number: 2003-00005 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/01/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~-~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge \...(,' STATUS REPORT UNDER RULE 6.12 Name of Decedent: HERBERT S. BOWMAN Date of Death: November 1, 2002 Will No.: Admin. No.: 2003-00005 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether adn-finistration of the estate is complete: Yes ['-] No [~ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: w±th±n the next month 3. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes _ No 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 [~ No ["-] Date: Co Copies of receipts, releases, j~inders and approva[of formal _or informal accounts may be filpi~th the Clerk or,he Orphans Court and may be attached to this ~epo~. ~ l~±chard W. Stevenson, Esq. Name McNees Wallace & Nur±ck I.LC 100 P±ne Street, P.O. Box 1166 Harr±sburg, PA 17108 Address (717) 237-5208 Telephone No. Capacity: ~ Personal Representative x~] Counsel for personal representative AVfr McNees Wallace & Nurick LLC attorneys at law Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 October 28, 2005 RE: ESTATE OF HERBERT S. BOWMAN Cumberland County No. 2003-00005 Our File: 21457-0001 Ladies and Gentlemen: LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS:LESHELMAN@MWN.COM r-> 0:::::::.1' ,.:;;> c.r'I o t'J --i 0) -0 ::1: Enclosed for filing is the final Status Report Under Rule 6.12 for the above-captioned estate. Please date stamp and return the copy to Thank you. LME/mha Enclosure cc: Dorothy J. Bowman (w/encl.) Paul Bowman (w/encl.) in the enclosed stamped envelope. rs lrulL Linda M. Eshelman Estate Paralegal ::0 r-tl CJ o -:0 b l-n c.::J '--J C=:> "1" " c~ .,_.1-01 ~j')O -II P.O. Box 1166 .100 PINE STREET. HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FAX: 717.237.5300. WWW.MWN.COM HAZLETON, PA . LANCASTER, PA . STATE COLLEGE, PA . COLUMBUS, OH . WASHINGTON, DC U..- C::,) LLJ (-) u:: tJ.._ C::J c., LJ..l t C:.:' Li..- e) ( ) I L"T 1 r .0.:: Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: HERBERT S. BOWMAN Date of Death: November 1, 2002 Estate No.: 2003-00005 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes a No 0 2. lfthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. lfthe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No Gx 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 ~ No 0 c. Copies of receipts, releases,joi accounts may be filed with the Cler attached to this report. Date: \C)\~~\t)~ :rr:: ichard W. Stevenson, Esq. Name McNees Wallace & Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 Addre~~17) 237-5208 0- Telephone No. ('") I-- L) C) W"~ c:..") c:::> c-.l Ci:' cii= Ct.:: o Capacity: 0 Personal Representative ~ Counsel for personal representative IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA, ORPHANS' COURT DIVISION IN THE ESTATE OF HERBERT F. BOWMAN, LATE OF CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED RECEIPT. RELEASE AND REFUNDING BOND KNOW ALL MEN BY THESE PRESENTS, That I, Barbara A. Love, do hereby acknowledge that I have received of and from Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N .A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee under the Last Will and Testament of Herbert F. Bowman, late of Cumberland County, Pennsylvania, deceased, $68,900.08, being the sum distributable to me under the Will and in the said Trust of Herbert F. Bowman, in consideration of which payment I do hereby remise, release, exonerate and discharge the said Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N.A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee as aforesaid, of and from said paymeht and of and from any further liability of any nature to me arising out of the administration of said Trust. AND the undersigned, in consideration of said payment and transfer, does hereby agree, upon written request of the Trustee, to refund to the said Trust pro-rata whatever assets, in kind or in cash, that may be necessary in the future to discharge any liabilities of the Trust. d IN WITNESS WHEREOF, I have hereunto set my hand and seal this ?t day of mfuc.h ,2007. WITNESS: f&j1fk ~fJ1~ o .~~ Q, kve. Barbara A. Love (SEAL) r.....' r~, (.~::.::> _J ~_.:~';;. . .~JIto :;.{) ~ -n I" ) -h... w CJ1 c.) v_ COMMONWEALTH OF PENNSYLVANIA Cu.M~lt1Y\ d ) ) SS: ) COUNTY OF On this, the ~ay of (Y\O.X C h ,2007, before me, a Notary Public in and for said State and County, personally appeared Barbara A. Love, known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing Receipt, Release & Refunding Bond and acknowledged that she executed the same for the purposes therein contained and desires that the same be recorded as such. WITNESS my hand and Notarial Seal. COMMONWEALTH OF PENNSYLVANIA Notarial Seal Beverly K Morgan, Notary Public Upper Allen Twp., CumbeI1and Counly My Commission Expires July 7, 2009 Member, Pennsylvania Association of Notaries N~~~ My Commission Expires: J k '-1 1, .;){JOCj C) f;o :-:J , :g ,_,_ c; - ~__ r ---. .~q ~-/) =-"',~ ....~ "', i'........." c, = --.. "'--,..,. . I'..'... :'~""';-. :::v .,J.:- I I l-- ; -n --:::; :.:::j (...) Ul c) 0.. , . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA, ORPHANS' COURT DIVISION IN THE ESTATE OF HERBERT F. BOWMAN, LATE OF CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED RECEIPT. RELEASE AND REFUNDING BOND KNOW ALL MEN BY THESE PRESENTS, That I, Paul W. Bowman, do hereby acknowledge that I have received of and from Manufacturers and Traders Trust Company, successor by merger to AlIfirst Trust Company of Pennsylvania, N.A., formerly known as AlIfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee under the Last Will and Testament of Herbert F. Bowman, late of Cumberland County, Pennsylvania, deceased, $68,900.09, being the sum distributable to me under the Will and in the said Trust of Herbert F. Bowman, in consideration of which payment I do hereby remise, release, exonerate and discharge the said Manufacturers and Traders Trust Company, successor by merger to AlIfirst Trust Company of Pennsylvania, N .A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee as aforesaid, of and from said payment and of and from any further liability of any nature to me arising out of the administration of said Trust. AND the undersigned, in consideration of said payment and transfer, does hereby agree, upon written request of the Trustee, to refund to the said Trust pro-rata whatever assets, in kind or in cash, that may be necessary in the future to discharge any liabilities of the Trust. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of ,2007. WITNESS: (11~ !I'~'",,' ,- ,"~) -'P cuJ1 to, 15~E~ Paul W. Bowman '\S ~r'l- ::;; >", - . .~~) ~~ .&:- r'.) " -'0 c..) U1 OJ . . STATE OF MARYLAND COUNTY OF b<~ ) ) SS: ) On this, the f~y of Har~ ,2007, before me, a Notary Public in and for said State and County, personally appeared Paul W. Bowman, known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing Receipt, Release & Refunding Bond and acknowledged that he executed the same for the purposes therein contained and desires that the same be recorded as such. WITNESS my hand and Notarial Seal. MALIROTH PRANG NOTARY PUBLIC, STATE OF rvf..ARYLAND FREDERICK COUNTY . My commission expires Aug 8, 2007 ~~ otary Pubhc My Commission Expires: ["'-1 '-:~;) f;:--"::;' --- :;:;c:", :;;0 +- -0 - ~,,,. W (11 OJ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYL VANIA, ORPHANS' COURT DIVISION IN THE ESTATE OF HERBERT F. BOWMAN, LATE OF CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED RECElPT. RELEASE AND REFUNDING ~ . '71..- SQ..: KNOW ALL MEN BY THESE PRESENTS, That I, CarolELooney, do hereby acknowledge that I have received of and from Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N .A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and TrUSI Company, Trustee under the Last Will and Testament of Herbert F. Bowman, late of Cumberland County, Pennsylvania, deceased, $68,900.09, being the sum distributable to me under the Will and in the said Trust of Herbert F. Bowman, in consideration of which payment I do hereby remise, release, exonerate and discharge the said Manufacturers and Traders Trust Company, successor by merger to All first Trust Company of Pennsylvania, N .A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee as aforesaid, of and from said payment and of and from any further liability of any nature to me arising out of the administration of said Trust. AND the undersigned, in consideration of said payment and transfer, does hereby agree, upon written request of the Trustee, to refund to the said Trust pro-rata whatever assets, in kind or in cash, that may be necessary in the future to discharge any liabilities of the Trust. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2J5 day of \itr\k:\ 1'~, 2007. SEAL) t."., t=:-) c::;> ..... ::r- : ~~l (~ '1 =i:"50 I..... IJJ _....J :::"T.~ :.:a ... (-) ""'-j -0 -,."", -- w Ul Uj L" COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF ) On this, the may of F..ebl'ua1, (0Y ,2007, before me, a Notary Public in and for said State and County, personally appeared Carol Y'Looney, known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing Receipt, Release & Refunding Bond and acknowledged that she executed the same for the purposes therein contained and desires that the same be recorded as such. WITNESS my hand and Notarial Seal. ... ~~ Notary Public \ My Commission Expires: ....) CA '(\ . 25, 20\ \ COMMONWEALTH Of PENNSYLVANIA NOTARIAL SEAL NICOLE DiCORATO, Notary Public Camp Hill Boro, Cumberland County 1 ,My COmmission Expire. Jan. 25, 2011 f"'...,") C:....., L:::> --.I :T: ~:" :;.0 ... ,.-' -.~ -0 -~~:~ 2 c...) Ul VJ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA, ORrHANS! COURT DIVISION IN THE ESTATE OF HERBERT F. BOWMAN, LATE OF CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED RECEIPT. RELEASE AND REFUNDING BOND KNOW ALL MEN BY THESE PRESENTS, That I, Lynn C. Bowman, do hereby acknowledge that I have received of and from Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N .A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee under the Last Will and Testament of Herbert F. Bowman, late of Cumberland County, Pennsylvania, deceased, $68,900.09, being the sum distributable to me under the Will and in the said Trust of Herbert F. Bowman, in consideration of which payment I do hereby remise, release, exonerate and discharge the said Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N.A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Trustee as aforesaid, of and from said payment and of and from any further liability of any nature to me arising out of the administration of said Trust. AND the undersigned, in consideration of said payment and transfer, does hereby agree, upon written request of the Trustee, to refund to the said Trust pro-rata whatever assets, in kind or in cash, that may be necessary in the future to discharge any liabilities of the Trust. IN WITNESS WHEREOF, I have hereunto set my hand and seal this I day of A~'" ,~007. WITNESS: tIfr$.-~/~ ~~.~. Qt!>EAL) 2i :"7=0 ~ '-~ ~.~ ;. ,_C) . -':>,- -/ill ~~) ~}~ ::"_7:.'11 :;0 .... "-r;:::2 - 1 (..) CJ1 W ( '} I '"J \>. COMMONWEALTH OF PENNSYLVANIA COUNTY OF 7V/t L-.. ) ) SS: ) On this, the ( day of ^'-"1I\..c- ~ ,2007, before me, a Notary Public in and for said State and County, personally appeared Lynn C. Bowman, known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing Receipt, Release & Refunding Bond and acknowledged that she executed the same for the purposes therein contained and desires that the same be recorded as such. WITNESS my hand and Notarial Seal. ~1f~~ Notary Public My Commission Expires: 7 - II - 't.'t? ~ . NOTARIAL SEAL WillJaD1 H. Bl'OWIISteiJJ. NotaIy PublIc uvNew~ Twp.. York County 'OV COIJUDissiOll expiMS Mareh 22. 200' r'-'...... (-::...::!. f',...) .c::;, C:::;' ........ :::tl: :~~ o -:n ,,'-0 --0 I'-=- rT) ::0 :-::, ;;;0 .&;- 1'-' -} ~j =0 --I ~ -L;:.. w Ul \.0