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HomeMy WebLinkAbout02-0138PETITION FOR PROBATE and GRANT OF LETTERS Estate of BARBARA R. HOLLAND No. 21-02-138 also known as To: Social Security No. 1 § 9 - 2 4 - 7 ~ 7 0Deceased' The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut in the last wilt of the above decedent, dated November and codicil(s) dated Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania in the or named 20, 2000 ) (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with k er last family or principal residence at 103 Ridqewood Drive Bor'ouqh of Camp Hill (list street, number and muncipality) Decendent, then 73 years of age, died January 20, 2002, at 102 Ridqewood Drive, Camp Hill, PA ' Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled i.n Pa.) Ali personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated, as follows: 270,000.00 None WHEREFORE, petitioner(s) respectfully requ_est(s) the p.robate of the last will and codicil(s) pre~ented herewith and the grant of letters. Testamentary theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) Mervin G. Holland, Jr, 102 Ridgewood Drive OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the k~iowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate aa~ording to law. Sworn to or affirmed and subscribed ~- .before me this 7th day of | Mervin G. Hol±anO, J~'. \ VEBRUAR¥.~ ~.. ~/0 0 2 J NO. 21-02-138 Estate of BARBARA R. HOLLAND , Deceased DECREE OF PROBATE AND GRANT OF LETTERS FEBRUARY 7 AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated November 20, 2000 described therein be admitted to probate and filed of record as the last will of Barbara R. Holland and Letters Testamentary 2002, in consideration of the petition on are hereby granted to Mervin G. HOlland, Jr. FEES Probate, Letters, Etc .......... $. 270 Short Certificates( ) $ 9 x-nages .......... i5. Ren~nc~ation ................ $. JCP $ 5 TOTAL . $ 299.00 Filed ................................... Richard W. Stewart (18039) Johnson, Duffiek Stewart & Weidner ATTORNEY (Sup. Ct. I.D. No.) 301 Market St., P. O. Box 109 Lemoyne, PA 17043-0109 ADDRESS (717) 761-4540 PHONE 90: Zd L-~J his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8028350 No. 21-02-138 Local Registrar JAN 2 2 2007 Date 43 Rev. 2/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH STATE FILE NUMBER NAME OF DECEDENT (Frst M~e. La.l) ,- ~ra R. ~ll~d Fa.Finale ~159 -- 24 ~ 7570 *. J~ua~ 20,2002 ~. ~rl~d ~.~ Hill ,. 102 ~dg~ Drive ,~'~0"--'~' ,,. ~ite ~cE~m's usu~ ~cup~ Hous~ife~"~':~'~'l ,,. ~ ~ ~ c~ o~,~) ~CEDENT'S MAILING ~ESS (~rM.C~n, ~e, Z~C~) I~CE~NT'SACTUAL 171. ~t. Pa o~ 17G.~ ~.~ 102 ~dge~ ~ive ,,. ~ ~, Pa 17011 ~,..~ ~ Hill ,.. S.Wayne Rineard INFORMANT'S NAME (Type/Pr~l) ~,. Mervin Holland P, AS SUCH WAS AN AUTOPSY PERFORMED? []12'b- January 24,2002 ~,,. 102 Ridge'wood Drive Camp H-i 11, Pa 17011 2,c. Roll~n9 Green Cemetery I"d. Camp Hill, Pa 17011 U DuE To(°~ A f.9"~OUENCE 0~: DUE TO (OR AS A CONSEQUENCE OF): DUE ~O (OR AS A CONSEQUENCE OF): NAME~I~IOADORE~OFFACIUTY 903 ~ et St m, Ntvc`r=-.iarnc`r. 5',,nc`"r'a'l .,-.mc, Trtc~af,p Hi~'J[, Pa .ICEN~ NUME[R ID~D~TE ~IENEO NAS CASE REFERRED TO MEDICAL EXAMINER/CORONER? IDATE SIGNED tMonm. Oay. Yew) NAME ~O ~SS ~ PERSON W~ COMPLIED C~ ~ O~H 011174-00001/11.20.O0/RWS/DCPI111392 OF BARBARA R. HOLLAND I, BARBARA R. HOLLAND, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death, except any taxes relating to generation skipping transfers imposed under Chapter 13 of Subtitle B of the Internal Revenue Code, as amended ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM IV of this Will as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of appointment shall be included in my estate and be governed by the provisions of this Will. ITEM IH: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use or adornment to my husband, MERVIN G. HOLLAND, JR. ("My Husband"), if he survives me. If My Husband does not survive me, I give such articles to my son, MERVIN G. HOLLAND III, if he survives me, or, if not, to his issue then living, per stirpes. ITEM IV: I give, devise and bequeath all the rest and residue of my property, real, personal and mixed, not disposed of in the preceding portions of this Will, to the then Trustee of The Barbara R. Holland, Trust created by a Trust Agreement dated August 5, 1998, between me, as Settlor, and PNC Bank, National Association, and Mervin G. Holland, Jr., as Trustees, as amended. 011174-00001/11.20.00/RWS/DCP/111392 ITEM V: No interest in income or principal of my estate shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate prior to the beneficiary's actual receipt thereof. My Executor shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM VI: In the settlement of my estate, my Executor shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: (a) To retain any investments I may have at my death so long as my Executor may deem it advisable to my estate so to do without being restricted to so called "legal investments", including stock in the corporate trustee or its holding company. (b) To vary investments, when deemed desirable by my Executor, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor shall deem wise, without being restricted to so-called "legal investments", including stock in the corporate trustee or its holding company. (c) In order to effect a division of the principal of my estate or for any other purpose, including any final distribution of my estate, my Executor is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my executor may deem advantageous to my estate, any or all real or personal estate or interest therein owned by my estate severally or in conjunction with other persons or acquired after my death by my Executor, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or 011174-00001/11.20.00/RWS/DCP/111392 purchasers, conveying a fee simple tide, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor in this paragraph or elsewhere in this Will. (e) To mortgage real estate and to make leases of real estate for any term. (f) To borrow money from any party, including my Executor, to pay indebtedness of mine or of my estate, expenses of administration, Death Taxes or other taxes. (g) To pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate, and my Executor shall pay the expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any incorporated or unincorporated business, including any joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor to unite with any other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate. (j) To assign to and hold in my estate an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. ITEM VII: In the settlement of my estate: 011174-00001/11.20.00/RWS/DCP/111392 (a) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction. (b) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my executor's decision made in good faith to use a particular valuation date. ITEM VIII: If at any time any minor shall be entitled to receive any assets free of trust by reason of my death, whether payable hereunder, by operation of law or otherwise, I appoint PNC BANK, NATIONAL ASSOCIATION, as Guardian of such assets authorized by law payable to such minor. The Guardian may receive, administer and shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college, university, graduate or other education, without securing a court order. The Guardian shall have all the rights and privileges in its capacity as Guardian as are herein granted to my Executor as to my estate. ITEM IX: I hereby appoint my husband, MERVIN G. HOLLAND JR., as Executor of this Will. If for any reason my husband, Mervin G. Holland Jr., should fail or cease to act, I appoint my son, MERVIN G. HOLLAND, III, to act as Executor. If for any reason both my husband and my son should fail or cease to act, PNC BANK, NATIONAL ASSOCIATION, shall act as Executor. All references in this Will to my "Executor" shall refer to my originally named Executor and to my successor Executor, as the case may be. ITEM X: The Guardian and Executor shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. IN WITNESS WHEREOF, I, BARBARA R. HOLLAND have hereunto set my hand and seal this ~26ft- day of ~,~OOe,,,j~r ,,," ,2000. Barbara R. Holland 011174-00001/11.20.00/RWS/DCP/111392 SIGNED, SEALED, PUBLISHED AND DECLARED, by BARBARA R. HOLLAND, the Testatrix above named, as and for her Last Will and Testament and in the presence of us, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses. Witness W,' e Address Address ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA :  :SS: COUNTY OF ~ : I, Barbara R. Holland, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Barbara R. Holland day of Swomto oraffirmed and acknowledgedbeforeme, by Barbara R. Holland, the Testatrix, this~%~'~ .--c~-~ ,2000. Notary Pu~h~ ~ My commission expires: (SEAL) NOTARIAL SEAL DIANNE LENIG, Notary Public Lemoyne Borough Cumberland Co. _My Commission Expires Dec. 21, 2001 011174-00001/11.20.00/RWS/DCP/111392 COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ AFFIDAVIT : :SS: We, ~lCk~,.~ fo) 5ffeax,/ and 4¢~-~25 ~ ~Ovf'lr~.~..- , the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the foregoing instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at that time at least 18 years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me bM ~ ~_%..~. '~tJ~,~"L and , witnesses, this y of "-t'~.~.,.~ ,2000. -- Notary ~~ eubli~ My commission expires: NOTARIAL SEAL DIANNE LENIG, Notary Public Lemoyne Borough Cumberland Co. My Commission Expires Dec. 21,2001 90~gd L- B3J CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: To the Register: PHYLLIS I. WILKS a/Ua PHYLLIS N. WILKS January 31,2002 28-02-0138 I certify that notice of the beneficial interest estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on March o~"7 ,2002. Name Jennifer Phyllis Wilks Julia Wilks Davis Thomas Bennett Wilks Gregory Samuel Wilks Address 7538 North Valley Road, Wells Tannery, PA 16691 18 Bakers Acres, Harrison, MD 04040 12119 Merricks Court, Monrovia, MD 21770 10318 Hansonville Road, Frederick, MD 21702 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: March ~}~ ,2002 Capacity: i~. i Signature ~v/~AIDIS, SHUFF, FL DSAY Name James D. Flower, Jr. Address 26 West High Street Carlisle, PA 17013 Telephone (717) 243-6222 Personal Representative x Counsel for Personal Representative EV.1500 EX COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-060t REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-0 2 COUNTY COOL YEAR 00 138 0 I'~1. Odginal Return ~14. Limited Estate [X[~ 6. Decedent Died Testate (^tach copy of Will) [~9, Litigation Proceeds Received ~'12. Supplemental Return []4a. Future Interest Compromise (date of daath alta' 12-12-82) 1~17. Decedent Maintained a Living Trust (~ach c~W of Tn~st) r--] 10. Spousal Poverty Credit (dae o~ daath behveen 12-31-91 and I-1-95) r'~ 3. Remainder R~tUrn (date ofdaalh pdar to 12-13-82) ~--~ §. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes i~1 11, Election to tax under Sec. 9113(A) (^t~ sc~ o) NAME Richard W. Stewart FIRM NAME (ffApplicabla) Johnson, TELEPHONE NUMBER Duffie, Stewart & Weld (717) 761-4540 COMPLETE MAILING ADDRESS 301 Market St. P. O. Box 109 L~noyne, PA 17043-0109 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sote-Propdetorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) I----I Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probata Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (tolal Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) 9. 10. 11. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) t4. Net Value Subject to Tax (Line 12 minus Line 13) (14) 8 0 8,8 8 1.4 5 -0- 2,035.92 333,142.92 493,609.28 (8) 19,906.67 -0- (11) 19,906.67 (12) ~08,881.45 (13) - 0 - i:i: O'FFIC~'~ USE ONLY 828,788.12 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 808,881.45 x.0 0 -0- rate. or transfers under Sec. 9116 (a)(1.2) (15) 16. Amount of Line 14 taxable at lineal rate x .0 __ (16) - O - --O-- 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) - 0 - 19. Tax Due (19) - O - , ::~=; ::~"~!BE'SURETOANSWER:~L'QUESTI~N~:ON REVERSE SIDE AND RECHECK MATH UJ NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ HOLLAND, BARBARA R. 159 -- 24 -- 7570 Z III DATE OF DEATH (MM-DD-YEAR) OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE U.I 01/20/2002 12/12/1928 REGISTER OF WILLS ILl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER C3 Mervin G. Holland, Jr. Decedent's Complete Address: ISTREETADDRESS 102 Rid§ewood Drive CITY Camp Hill ISTATE PA Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount IZIP 17011 (1) -0- 3. Interest/Penalty if applicable D. Interest E. Penalty 4. If Line' 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page I Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX BUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Total Credits ( A + B + C ) (2) - 0 - Total Interest/Penalty ( D + E ) (3) (4) (5) (5A) (5B) -0- Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the fight to designate who shall use the property transferred or its income; ............... ~ ............................ [] [] ~. retain a reversionary interest; or ................................................................ i ......................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decadent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] [~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................... ~ ................................................................. [] [] 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, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. n _,~_ ~_ration of preparer other than the personal representative is based on all informatio~ of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILINg RETURN ADDRESS Mervin G. Holland, Jr. ,~ecutor 102 Ridgewood Drive, Ca~p Hill, PA 17011 SIGNATURE OF PREPA~H~/~~TIVE DATE ADDRESS Richard W. Stewart, Esq. 301 Market St., P. O. Box 109, Lemoyne, PA 17043-0109 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {9116 (a) (1.1)(i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {9116(1.2) [72 P.S. {9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs 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. * ('~.97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER HOLLAND, BARBARA R. 21-02-00138 All property jointly-owned with right of sun/ivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 70 Shares of Prudential Common @ $29.0846 per share TOTAL (Also enter on Fine 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) 2,035.92 $ 2,035.92 REV-Iff~8 EX + (1-97} ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HOLLAND, BARBARA R. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-02-00138 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly, owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. The Vanguard Group - Investment Account various investments. Date of death value The Prudential Insurance Company Policy No. 19 042 147 Insured:~ Mervin G. Holland, Jr. Policyowner: Barbara Holland Date of death value - Provident Mutual Life Insurance Company Policy No. 4062825 Insured: Mervin G. Holland, Jr. Policyowner: Barbara R. Holland Date of death value - Provident Mutual Life Insurance Company Policy No. 2411716 Insured: Mervin G. Holland, Jr. Policyowner: Barbara R. Holland Date of death value - TOTAL (Also enter on line 5, Recapitulation) 271,987.91 7,730.00 37,845.54 15,579.47 333,142.92 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HOLLAND, SCHEDULE G INTER-VIVOS TRANSFERS & MISC, NON-PROBATE PROPERTY BARBARA R. FILENUMBEE 21-02-00138 This schedule must be completed and filed if the answer to any of ques~ens I through 4 on the reverse side of the REV-1500 COVER SHEET is ,es. DESCRIPTION OF PROPERTY % OF ~.uD~ ~,~.~ o; 7,~v..a=E~'~a. ~-~o.a'a, TO ~c~e~r~s ~ o;'m~ DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE ITEM ATTACHACOPY OF THE DEED F~m.~- £s~^~. VALUE OF ASSET INTEREST ,~,~'ucAa. E) _ NUMBER 1, The Vanguard Group - Retirement Account · Beneficiary: Mervin G. Holland, Jr., husband Date of death value 26,431.81 2. The Barbara R. Holland Revocable Trust dated August 5, 1998 Mervin G. Holland, Jr. and PNC Bank, NA, Trustees Date of death value ~467,177.47 (Copy of Trust Instrument and First Amendment to the Trust attached) TOTAL (Als0 enter 0n line 7, Recapitulation) $ 493,609.28 (If more space is needed, insert additional sheets of the same size) REVOCABLE AGREEMENT OF TRUST "The Barbara R. Holland Revocable Trust" THIS REVOCABLE AGREEMENT OF TRUST ("Agreement") is made and entered into this.~ day of 1~ o~,~ ~ ~, 1998, by and between BARBARA R. HOLLAND, of Cumberland County, Pennsylvania (the "Settlor"); and MEP,.VIN G. HOLLAND, JR., of Cumberland County, Pennsylvania and PNC BANK, NATIONAL · ASSOCIATION, a banking corporation with an office located in Cumberland County, Pennsylvania (collectively the "Trustees"). WITNESSETH: WHEREAS, Settlor has transferred to Trustees all of the property set forth in Schedule "A" attached hereto. NOW, THEREFORE, for and in consideration of their mutual covenants and promises, the parties agree as follows: ARTICLE I Trust Assets The Settlor, or any other party or person, may l~om time to time make additional policies of insurance on his life, individual retirement account benefits, and/or qualified or nonqualified retirement plan benefit payable to the Trustees, or may transfer other assets to the Trustees, subject to the terms of this Agreement, by inter vivos grant or by Will. The trust assets shall include the proceeds of all insurance policies payable to the Trustees (collectively hereinafter called the "Policies"), and all such other benefits or added assets (collectively the "Trust Assets"), which shall be held, administered, distributed and governed by the Trustees, IN TRUST NEVERTHELESS, in accordance with the provisions of this Agreement and any amendments hereto. ARTICLE II During the Settlor's Lifetime During the Settlor's lifetime, the Trustees shall have, hold, manage, invest and reinvest the Trust Assets, collect the income, and pay or apply the entire net income as the Settlor may from time to time direct in writing. The Trustees shall also pay to the Settlor such sums from or portions of the principal of the trust as the Settlor may from 011'~7~,-O0001/8.~3.98/RW~/DCP/111393 time to time request in writing delivered to the Trustees during the Settlor's lifetime. In addition, the Trustees are authorized and directed to pay and use such portion or all of the income and/or principal of the Trust Assets as the Trustees, in their sole discretion, shall deem necessary from time to time to provide for the proper maintenance, support, medical, hospital, nursing or nursing home care of the Settlor. The Trustees at all times shall have the-power to pay either from the principal or income of the Trust Assets any outstanding bills or obligation, owing by the Settlor. ARTICLE 111 · Upon the Settlor's Depth Upon the death qfthe Settlor, the Trustees shall divide and distribute the Trust Assets as follows: (A) The Trustees shall distribute the sum of Twenty Thousand ($20,000.00) Dollars to each of the following of Settlor's nieces as are then living: Carol Flickinger, Nancy Surridge and Paula Reiters CB) The Trustees shall distribute the sum of Ten Thousand ($10,000.00) Dollars to the Settlor's grandniece, Juliann Reiters, if she is then living. (C) The Trustees shall place in Trust A (also herein referred to as the "Unified Credit Trusts) an amount equal to: (i) the balance of the dollar amount not taxed in the Settlor's estate due to the application to the Settlor's estate of the unified credit for federal estate tax purposes (the "exemption equivalent") after talcing into account the value, for federal estate tax purposes, of other transfers of the Settlor either during lifetime or at death which utilized or which will utilize a portion of the Settlor's unified credit against federal gift and estate taxes, and (ii) the state death tax credit allowed for federal estate tax purposes (but only to the extent its use will not increase any death taxes owing by the Settlor's estate), IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with the provisions of ARTICLE IV hereof (D) If the Settlor's husband, MERVIN G. HOLLAND, JR., (the "Settlor's Husband), predeceases the Settlor the Trustees shall distribute the sum of ONE HUNDRED THOUSAND DOLLARS ($100,000.00) to HOMELAND CENTER, now of 1901 North Fifth Street, Harrisburg, Pennsylvania. (E) The Trustees shall distribute such of the Trust Assets as shall not have been distributed under the preceding subparagraphs CB) (C) and CD) to the Settlor's Husband, if he is then living. If the Settlor's Husband is not then living, then to the Settlor's son, MEKVIN G HOLLAND III, if he is then living, or, if not, to his issue then 2 0111,74-O000118.3.98/RWSIDCPI111393 living, per stirpes if the Settlor's son, Mervin G. Holland Ill, is not then living and does not leave issue then living, all such assets shall be distributed in accordance with ARTICLE V hereof. ARTICLE Trust A The Unified Credit Trust The Trustees shall have, hold, manage, invest and reinvest the assets of Trust A, collect the income and (A) If the Settlor's Husband survives the Settlor, then beginning at the Settlor's death, the Trustees shall pay over to the Settlor's Husband during her lifetime the net income of Trust A in quarterly installments and such portions of the principal as, in the sole discretion of the Corporate Trustee, shall be necessary for the Settlor's Husband's maintenance, support, medical and nursing care, taking into consideration any other means readily available for such purposes (B) Upon the death of the survivor of the Settlor and the Settlor's Husband, the Trustees shall distribute the then remaining principal and any undistributed income to the Settlor's son, MERVIN G HOLLAND 111, if he is then living, or, if not, to his issue then living, per stirPes If the Settlor's son, Mervin G. Holland 11I, is not then living and does not leave issue then living, all such assets shall be distributed in accordance with ARTICLE V hereof. ARTICLE V Contingent Distribution If at the time for distribution of any trust estate hereunder the Settlor shall have no issue then living, the Trustees shall distribute such assets as follows: (A) Eighty-five percent (85%) thereof to FRANKLIN AND MARSHALL COLLEGE, Lancaster, Pennsylvania; (B) Five percent (5%) thereof to MARKET SQUARE PRESBYTERIAN CHURCH, Harrisburg, Pennsylvania; (C) Five percent (5%) thereof to MERCERSBURG ACADEMY, Mercersburg, Pennsylvania; (E) Five percent (5%) to the University of Pennsylvania, Philadelphia, Pennsylvania. 0111~4-O0001/~.3,98/RWS/DCP/111393 ARTICLE VI Spendthrif~ Provision No part of the income or principal of the property held under any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustees shall pay over the net income and the principal to the parties herein designated, as their interests may appear, without regard to any attempted anticipation (except as specifically provided herein), pledging or assignment by any beneficiary under any trust created hereunder, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ARTICLE VII During the continuance of any trust created hereunder, the Trustees shall possess, among others, the following powers to be exercised for the beat interests of the beneficiaries: (A) To retain any investments so long as the Trustees may deem it advisable so' to do, including stock in the corporate Trustee or its holding company. lB) To vary investments, when deemed desirable by the Trustees, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as the Trustees shall deem wise, without being restricted to so called Legal investments, including stock in the corporate Trustee or its holding company. (C) To exercise any outstanding stock option in effect at the Settlor's death, and to borrow any necessary funds from any person or institution, including the Trustees, to mortgage or pledge any or all real or personal property as the Trustees in their sole discretion shall choose without regard for the dispositive provisions of this instrument; provided, however, that this provision shall not authorize the mortgaging or pledging of any asset of any portion of the QTIP Trust qualified for the federal estate tax marital deduction. (D) In order to effect a division of the principal of any trust or for any other purpose, including the final distribution of any trust, the Trustees are author/zed to make said divisions or distributions of the personally and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or 4 011,174.00001/~.3.981RWS/DCP/111393 distribution in kind, the Trustees shall divide and distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (E) To sell either at public or private sale and upon such terms and conditions as the Trustees may deem advantageous to any trust, any or all real or personal estate or interest therein owned by any trust severally or in conjunction with other persons or acquired by the Trustees (including selling cohorts any right, privilege, option or asset), and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchaser, to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Trustees in this paragraph or elsewhere in this instrument. (F) To make leases of real estate. (G) To borrow money from any party, including the Trustees, to pay an indebtedness of the Settlor or of the Settlor's estate or trust, expenses of administration, all estate, inheritance and similar taxes ("Death Taxes") and other taxes. (I-I) To pay, in the Trustee's discretion, without reimbursement, all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of the Settlor's estate or trust, and to pay the funeral expenses and the expenses of the last illness of the Settlor. (I) To vote any shares of stock which form a part of any m~st and to otherwise exercise all'the power, incident to the ownership of such stock; to actively manage and operate any incorporated or unincorporated business, including any Joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (J) In the discretion of the Trustees, to unite with other owner of similar property in carrying out any plan. for the reorganization of any corporation or company whose securities form a part of any trust. (K) To assign to and hold in any trust an undivided portion of any asset. 01117~.-00001/8.§.98/P,W~/DCP/111393 (L) To select, employ and compensate any person, fLrm or corporation engaged in rendering investment counsel advice to advise the Trustees in making investments, managing securities or making decisions concerning the purchase, retention, sale or other disposition of any part of any trust estate hereunder: and to select, employ and compensate any attorney or finn of attorneys to render legal services to the Trustees with respect to any trust estate hereunder. ARTICLE VIII Survival Presumptions Any person other than the Settlor's Husband who shall have died at the same time as the Settlor or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased him. If the Settlor and the Settlor's Husband shall have died at the same time or under such circumstances that it is difficult or impossible to determine who shall have died first, the Settlor's Husband shall be deemed to have survived him. Any Person other than the Settlor who shall have died at the same time as any then beneficiary of income of a trust created hereunder or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased such beneficiary. ARTICLE IX Trustees' Duties With Respect to Policies The Trustees shall not be obligated to pay any premiums or assessments on any of the Policies and shall be under no obligation with respect to the Policies, except for Safekeeping during the Settlor's lifetime and to the extent otherwise expressly agreed to herein. ARTICLE X Settlor's Reserved R/ghts With Respect to Policies With respect to any of the Policies, the Settler reserves to herself, during his ownership of said Policies and during his lifetime, all rights, payments, dividends, surrender values and benefits of any kind which may accrue on account of any of the Policies, and the right at any time to assign, pledge or use said Policies, or any of them, or to change the beneficiary thereof to borrow money thereon, or for any purpose, without the consent, approval or Joinder of the Trustees or any beneficiary hereunder. It is the intent of the Settlor, with regard to said Policies, that this Agreement shall be operative only with respect to the proceeds. Of such of the Policies as may be due and payable to 01117~,-O0001/8.~.98/RWS/DCPI111393 the Trustees at the time of the death of the Settlor or thereafter, after deduction of all charges against the Policies by reason of advances, loans, premiums, or otherwise; and the receipt of the Trustees for such proceeds shall release the insurance companies fi:om liability on the Policies. ARTICLE XI Collection of Policy Proceeds The Settlor agrees and directs that, upon her death, the proceeds of all Policies which are then subject to the terms of this Agreement shall be paid in accordance with the directions then set forth in said Policies or the beneficiary designations then attached thereto. In the event the proceeds of said Policies are payable to the Trustees, the Trustees may institute any proceeding at law or in equity in order to enforce the payment thereof, and may do · and perform any and all other acts and things which may be necessary, for the purpose of collecting any sums which may be due and payable under the terms of said Policies; it being distinctly understood, however, that the Trustees shall hot, except at its option, enter into or maintain any litigation to enforce the payment of said Policies until it shall have been guaranteed indemnification by one or more of the beneficiaries of this Agreement to its satisfaction against all expenses and liabilities to which they may, in their judgment, be subjected by any such action. The Trustees are authorized to compromise and adjust claims arising out of the Policies, or any of them, upon such terms and conditions as it may deem just, and the decision of the Trustees shall be binding and conclusive upon all persons and corporations interested therein. ARTICLE XII Successor Trustees ' If at any time Mervin G. Holland, Jr., shall fail or cease to serve as Co-Trustee with PNC Bank, National Association, then Settlor's son, Mervin G. Holland Iff, shall serve as Co-Trustee with PNC Bank National Association. If both Mervin G. Holland, Jr., and Mervin G. Holland III should fail or cease to serve as Co-Trustees, PNC Bank, National Association, shall act or continue to act as sole Trustee with all the powers granted to the original or successor Co-Trustees. So long as a beneficiary of a trust hereunder is Co-Trustee, she shall not participate in any discretionary determination of the Trustees to distribute principal or income of such trust to or for the benefit of such beneficiary or his issue. During his lifetime, the Settlor's Son, MERVIN G. HOLLAND llI, shall have the right, by writing delivered to the Trustees, to revoke the appointment of the then acting corporate Trustee, provided he immediately names a substitute corporate Trustee which is a banking corporation having fiduciary powers. All references in this 7 011,17'4-00001/8.'3.98/RW~/DCP/'I 11393 Agreement to the "Trustees shall refer to the originally named Trustees or any Successor or substituted Trustees, as the case may be. ARTICLE XIII Guardian If at any time any minor shall be entitled to receive any assets hereunder, PNC BANK, NATIONAL ASSOCIATION, shall act as Guardian of the assets payable to such minor. The Guardian may receive and administer all assets authorized by law and shall have full authority to usc such assets, both principal and income, in any manner the Guardian shall deem advisable for thc best interests of the minor, including college, university, graduate or other education, without securing a court order. Thc Guardian shall have all the rights and privileges in its capacity as guardian as are herein granted to the Trustees as to the trusts created hereunder. ARTICLE XIV Sure _ty and Compensation of Trustees The Trustees shah serve without the duty or obligation of filing any bond or other security and Corporate Trustee shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. ARTICLE XV Revocabili .ty The Settlor may, by instrument in writing delivered to the Trustees, modify, alter or revoke this Agreement in whole or in part; provided, however, that the duties, powers, compensation and liability of the Trustees shall not be changed without the written consent of the Trustees. ARTICLE XVI Situs This Agreement and any trust created hereunder shall be governed by the laws of Pennsylvania and shall have its situs in Cumberland County, Pennsylvania. 8 011,174-O00011~.3,98/RWS/DCP/111393 IN WITNESS WHEREOF, BARBARA R. HOLLAND, as Settlor, and Mervin G. Holland, Jr., as Trustee, have hereunto afSxed their hands and seals, and PNC BANK, NATIONAL ASSOCIATION, as Trustee, has caused this Agreement to be signed by its (Vice) President and to have its seal affixed to and to be attested to by its (Assistant) Secretary, all as of the date and year f~rst above written. WITNESSES: SETTLOR: Barbara IL Holland ATTEST: TRUSTEE: ~NC B~ NA~ON~ ASSO~ON 011 ,l~4-00001/8'.3.98/RW~;/DCP/111393 COMMONWEALTH. OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: On this the ~' day of 6,1~,~ , 1998, before me, the subscribers, in and for said Commonwealth and County, personally appeared the within-named BARBARA R. ItOLLAND, and in due form of law acknowledged the foregoing instrument in writing to be her act and deed and that she executed the same for the purposes herein stated. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notaflal Seal Dada C. Panner, Notary Public Lemoyne Bom. Cumberland County Commlsshm Expires Dido, tMember, PennayM~nl~ A~lioolattOn Notary Public COMMONWlgALTH OF PENNSYLVANIA : COUNTY OF : SS. On this _ day of 'J~.l~ ., 1998, before me, the subscribers, in and for said Commonwealth and County, personally appeared the within-named MERVIN G. HOLLAND, JR., and in due form of law acknowledged the foregoing instrument in writing to be his act and deed and that he executed the same for the purposes herein stated. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Lem0yne aero, Oumlse~tanel Oeun~ /' I.~~~lanl, Notary Public 10 01,1'[74-O0001/~.3.98/RWS/DCP/111393 COMMONWEALTH OF PENNSYLVANIA COUNTY OF : SS : On the. ~--;r~ day of /f'f-/~'~'S ~' , 1998, before me, the undersigned officer, personally appeared ~T',~F~&'-$ /-/ ~-S ~' who acknowledged himself to be the [,//~',c___. ~/2~$//~_A.~ f-of PNC Bank, National Association, a corporation, and that he as such i,]l~--~ Pi2~$[~ F--Al 7- , being author/zed to do so, executed the foregoing insmanent for the purposes therein contained by signing the name of the corporation by himself as. IN WITNESS WHEREOF, I hereunto set my hand and official seal. 11 FIRST AMENDMENT TO TRUST BARBARA R. HOLLAND REVOCABLE ~REAS, BARBARA R. HOLLAND, as Settlor, and MERVIN O. HOLLAND, JR. AND PNC BANK, NATIONAL ASSOCIATION, as Trustees, executed an Agreement of Trust dated August 5, 1998; and WH]gREAS, under Article XV the Settlor reserved to herself the fight to alter or revoke the Agreement in whole or in part; and WttEREAS, the Settlor now wishes to exercise that retained right to amend in part the original Agreement of Trust; NOW TI~.REFORE, effective immediately, said Agreement of Trust is hereby amended as follows: 1. Paragraphs A, B and D of Article III are hereby revoked in their entirety. Paragraph B of Article 5 is hereby amended so that it shall read in its entirety as follows: "B. Five Percent (5%) thereof to Camp Hill Presbyterian Church" Camp Hill, Pennsylvania IN ALL OTm~.R RESPECTS, Settlor hereby ratifies and confa-ms the Agreement of Trust dated August 5, 1998, which Agreement together with these amendments constitutes the entire Agreement of Trust known as the 'Barbara R. Holland Revocable Trust". IN WITNESS WFllr. REOF, and intending to be legally bound Settlor has hereunto set her hand and seal this ~d'l'~, day of [k)o~,~ ~ ~,e ~..- ,2000. WITNESSES: SETTLOR: Barbara IL Holland ...... TI~'~JiBOVE AMENDMENTS ~ ACCEPTED: TRUSTEE: ATTEST: (Assistant) Secretary PNC BANK, NATIONAL ASSOCIATION Trust Officer COMMONVOgALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND : SS On this the ~ '..%'~C"day of '"C'x~~_~ , 2000, before me, the subscribers, in and for said Commonwealth and County, personally appeared the within-named BARBARA R. HOLLAND, and in due form of law acknowledged the foregoing instrument in writing to be her act and deed and that she executed the same for the purposes herein stated. IN WITNESS WI-IEREOF, I hereunto set my hand and official seal. Notary PubliCQ..'"~ INOTARIAL SEAL DIANNE LENIG, Notary Public Lemoyne Borough Cumberland Co. ,,M,y Commission Expires Dec. 2t, 2001 CO!MIM[O~ALTH OF PENNSYLVANIA SS On this . ~3<~3X'Xday of 'N"'~-.~-t_~uc..... , 2000, before me, the subscribers, in and for said Commonwealth and County, personally appeared the with/n-named MERVIN G. HOLLAND, JR., and in due form of law acknowledged the foregoing instrument in writing to be h/s act and deed and that he executed the same for the purposes herein stated. IN WITNESS WHEREOF, I hereunto set my hand and official seal. NOTARIAL SEAL DIANNE LENIG, Nota7 Public Lemoyne Borough Cumberland Co. _My Commission Expires Dec. 21, 2001 Notary Publi~'~ ~ COM/YIONWEALTH OF PENNSYLVANIA : : SS COUNTY OF : On the cr°C~-/~ day of /(/~ vtCfi'//~'~/~ , 2000, before me, the undersigned officer, personally appeared '~/l~) ~. ~~/ whoac~owledgedh~selftobethe~~ ~/~ of PNC Ba~ Nafio~l ~sociafio~ a co~onfion, ~d ~at he ~ such ~~ ~ f~ C ~ , berg auto.ed to do so, executed the f~ego~g ~sment for ~e p~oses there~ conta~ed by si~ng ~e name of the co¢oration by himself as. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Pt~bli~ Notarial Seal Carol A. Leiphart, Notary Public Hampton Twp., Cumberland County "¥ Commission Exnim.~ REV-1511EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HOLLAND, BARBARA R. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-02-00138 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERALEXPENSES: Myers Harner Funeral Home Rolling Green Cemetery - interment Reverend Gordan - service Camp Hill Presbyterian Church - funeral service ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Sodal Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: A~0meyFeas - Johnson, Duffle, Stewart & Weidner Family Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Mervin G. Holland, Jr. Street Address 102 Ridgewood Drive Camp Hill State PA ~i~011 Relationship of Claimant to Decedent H u s b a n d PmbateFees - Register of Wills - Cumberland County Accountant's Fees Tax Return Pmparer's Fees Cumberland Law Journal - legal advertisement The Patriot-News - legal advertisement Register of Wills - file Inventory and Inheritance Tax Return 6,700.00 800.00 250.00 160.00 8,000.00 3,500.00 299.00 75.00 102.67 20.00 TOTAL (Also enter on line 9, Recapitulation) $ 19,906.67 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER [. SCHEDULE J BENEFICIARIES HOLLAND, BARBARA R. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outdght spousal dis~ibutions) The Barbara R. Holland Revocable Trust f/b/o Mervin G. Holland, Jr., husband, dated August 5, 1998. PNC Bank, NA and Mervin G. Holland, Jr. Trustees 4242 Carlisle Pike Camp Hill, PA 17011 FILENUMBER 21-02-00138 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Husband AMO.UNT OR SHARE OF ESTATE Residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE NON-TAXABLE DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART TI' . ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET ON REV 1500 COVER SHEET (If more space is needed, insert additional[sheets of the same size) ITl Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of BARBARA R. HOLLAND Also known as ,Deceased No. 21-02-00138 Date of Death: JANUARY 20, 2002 Social Security No. 159-24-7570 I, MERVIN G.HOLLAND, JR. 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 place opposite each item of said Inventory represent its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. INVe verify that the statements made in this Inventory are true and correct. INVe 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: Richard W. Stewart I.D. No.: 18039 Personal Representative: MERVlN G. HOLLAND, JR., EXEC~I'OR Address: 102 Rid.qewood Drive Address:Johnson, Duffle, Stewart &Weidner 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Telephone: (717) 761-4540 Camp Hill, PA 17011 Telephone: 717- 737-7720 Dated: Description 1. The Vanguard Group- Investment Account Date of death value 2. 70 Shares of Prudential @ $29.0846 per share TOTAL NOTE: the Memorandum of real estate outside of the Commonwealth of Pennsylvania may, at such figures should not be extended into the total of the Inventory. Value __~2 035.92 $ 274,023.83 election of the personal representative, include the value of each item, but BUREAU OF TNDTVTDUAL TAXES IHHERITAHCE TAX DIVZSION DEPT. 280601 HARRISBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX RZCHARD W STEWART JOHNSON ETAL PO BOX 109 - LEHOYNE PA 170 : DATE ESTATE OF DATE OF DEATH FZLE NUNBER ~ * ~iCOUNTY ACN 11-19-2002 HOLLAND 01-20-Z002 21 02-0158 CUHBERLAND 101 Amount BARBARA R HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGTSTER OF WZLLS CUHBERLAND CO COURT HOUSE CARLZSLE, PA 17015 CUT ALONG THZS LZNE ~.~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTTCE OF TNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEBUCTZONS AND ASSESSHENT OF TAX ESTATE OF HOLLAND BARBARA R FTLE NO. 21 02-0158 ACN 101 DATE 11-19-2002 TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE /NTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZG~NAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership /nterest (Schedule C) ($) ~. Nortgages/Notas Receivable (Schedule D) (~) E. Cash/Bank Daposits/Nisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTZONS AND EXEHPT~ONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expanses (Schedule H) (9) 10. Dabts/Hortgagm Liabilitlas/Lians (Schedule 1) (10) 11. Tote1 Deductions 12. Net Value of Tax Return 15. 1~. .00 2~055.92 .00 .O0 333~142.9Z .00 R95~609.28 {B) 19,906.67 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Subject to Tax NOTE: To insure proper credit to your account, submit the upper portLon of this form with your tax payment. 828,788.12 .00 (11) 19.906 (12) 808,881 .R5 (13) .00 (1~) 808,881. ~5 NOTE: Z~ an assessmen~ Nas Lssued previously, refZec~ fLgures ~ha~ LncZude ~he ~ota! of ALL re~urns assessed ~o da~e. 11nas 14, 15 and/or 16, 17, 18 and 19 w111 (~$) 808,881.R5 x O0 = .00 (16) .00 x OR5= .00 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= . O0 AHOUNT PAZD ASSESSHENT OF TAX: 15. Amount of L/ne lq at Spousal rata 16. Amount of Line lq taxable at Lineal/Class A rata 17. Amount of Line lq at Sibling rata 18. Amount of Line 1~ taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDZTS: PAYMENT RECEIPT D/$COUNT (+) DATE NUHBER ~NTEREST/PEN PA~D (-) TOTAL TAX CREDZT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- ]f any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries cf the decedent after the expiration of any estate for life or far years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamful Class B (celletmra1) rate on any such future interest. To fulfill the requirements of Section 2140 of the Znheritancm and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Noticm and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT 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 Hills; any of the 23 Revenue District Offices, or by calling the special Z4-hour answering service for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Not[ce must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17lIB-lOll, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes; ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg; PA 17128-0601 Phone (717) 767-6505. Sas page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedmnt's death, a five percent (52) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to t~e date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rata 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 ZOO2 ara: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20Z .000548 1992 92 .000247 1983 162 .000438 1993-1994 7Z .000192 1984 llZ .000301 1995-1998 92 .000247 1985 132 .000356 1999 72 .000192 1986 IOZ .000274 2000 87. . O00Z19 1987 9Z .000247 2001 97. .000247 1988-1991 112 .000301 2002 62 .000164 --Interest is calculated as folloms: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice; additional interest must be calculated. PNCBAN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PA ORPHANS~ COURT DiViSiON TRUST AGREEMENT OF BARBARA R HOLLAND SETTLOR DATED 08/06/98 AS AMENDED 11120/00 TRUST FOR MERVIN H HOLLAND JR FIRST AND FINAL ACCOUNT OF PNC BANK, NATIONAL ASSOCIATION AND MERVIN H HOLLAND JR TRUSTEES AND PROPOSED SCHEDULE OF DISTRIBUTION ACCOUNTING DECEMBER 26 ZOO0 TO MARCH 28 ZOOS PURPOSE OF ACCOUNT: THE TRUSTEES OFFER THIS ACCOUNT TO ACQUAINT INTERESTED PARTIES NITH THE TRANSACTIONS THAT HAVE OCCURRED DURING THEIR ADMINISTRATION OF THE TRUST. IT IS IMPORTANT THAT THE ACCOUNT BE CAREFULLY EXAMINED. REQUESTS FOR ADDITIONAL INFORMATION OR QUESTIONS OR OBJECTIONS CAN BE DISCUSSED NITH: PNC BANK, NATIONAL ASSOCIATION C/O CARRIE M.VOOELSONO TRUST OFFICER P 0 BOX $08 CAMP HILL, PA 17001-~$08 TELEPHONE (717) 750-2276 RICHARD STENART ESQUIRE JOHNSON DUFFIE STENART & NIDENER $01 MARKET STREET P 0 BOX 109 LEMOYNE PA 170~$-0109 TELEPHONE (717) 761-~560 MERVIN G HOLLAND JR 102 RIDGENOOD DRIVE CAMP HILL PA 17011 TELEPHONE (717) 757-77Z0 - I - TRSN01 1101021 PN CBAT',,K COURT OF COHMON PLEAS OF CUHBERLAND COUNTY PA ORPHANS COURT DIVISION TRUST AGREEHENT OF BARBARA R HOLLAND SETTLOR DATED 08/06/98 AS AHENDED 11/20/00 TRUST FOR HERVIN H HOLLAND JR PNC BANK NATIONAL ASSOCIATION AND HERVIN H HOLLAND JR TRUSTEES PROPOSED SCHEDULE OF DISTRIBUTION Balance remaining per First and Final A:count: The Corporate Trustee proposes to distribute the balance to: Vanguard Group, Successor Trustee 10442.866 UTS 677.198 UTS Blackrock Funds Low Duration Bond Portfolio Fund 87 Institutional Class Blackrock Funds Inter Govern- ment Portfolio Fund 80 Institutional Class Invested Cash Acquisition Value 105,681.80 9,572.65 2,553.51 $117,807.96 $117,807.96 BARBARA HOLLAND/HERVIN JR PRINCIPAL RECEIPTS NET GAIN/LOSS ON CONVERSIONS ADdUSTED BALANCE LESS DISBURSEHENTS BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES PRINCIPAL BALANCE ON HAND INVESTHENTS HADE CHANGES IN INVESTHENT HOLDINGS INCOHE RECEIPTS NET GAIN/LOSS ON CONVERSIONS ADdUSTED BALANCE LESS DISBURSEHENTS BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES INCOHE BALANCE ON HAND INVESTHENTS HADE CHANGES IN INVESTHENT HOLDINGS COHBINED BALANCES REHAINING SUHHARY AND INDEX PAGES 3 - 4 5 - 5 & - 7 - 7 8 - 8 9 - 9 10 - 12 15 - 16 17 - 17 18 - 18 19 - 19 20 - 20 - 2 - PNCBAN< $888718 479,359.11 5,605.86- 473,755.25 1,512.79- 472,240.4& 354,473.01- 117,767.45 42,948.81 .00 42,948.81 10,487.04- $2,461.77 32,421.26- 40.51 117,807.96 TRSNOI PNC ADVISORS PN CBANK BARBARA HOLLAND/MERVIN JR RECEIPTS OF PRINCIPAL 12/26/00 CONTRIBUTION TO FUND ACCOUNT PROCEEDS FROM LIQUIDATION OF VANGUARD EXTENDED MARKET INDEX FD 12/28/00 CONTRIBUTION TO FUND ACCOUNT PROCEEDS FROM VANGUARD HIGH YIELD FUND 29 1/05/01 CONTRIBUTION TO FUND ACCOUNT PROCEEDS FROH ALLFIST TRUST CO 1/09/01 CONTRIBUTION TO FUND ACCOUNT PROCEEDS FROM REDEMPTION OF VANGUARD LONG TERM CORPORATE FUND 1/10/01 CONTRIBUTION TO FUND ACCOUNT PROCEEDS FROM ALLFIRST TRUST CO ADDITIONAL ACCRUED INTEREST OTHER RECEIPTS 11/16/01 BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 LONG TERM CAPITAL GAINS 11/19/01 BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 LONG TERM CAPITAL GAINS 11/19/01 BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 SHORT TERH CAPITAL GAINS 1/19/02 RECEIVED FRON INCOHE 803.154 UTS BLACKROCK FUNDS LON DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 1/20/02 TRANSFER FRON INCONE INCONE ON HAND AND ACCRUED TO 01/20/02 (DATE OF DEATH) 12/12/02 12/12/02 1/20/02 BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS SHORT TERM CAPITAL GAINS BLACKROCK FUNDS HID CAP VALUE EQUITY PORTFOLIO FUND 35 INSTITUTIONAL CLASS LONG TERH CAPITAL GAINS REVALUATION OF SECURITIES PER EXHIBIT 1 3888718 73,951.87 56,490.59 301,861.99 38,834.79 1,219.84 774.83 120.09 378.03 8,200.00 2,261.96 60.57 621.00 5,416.45- PNC ADVISORS ~ PNCBAN( BARBARA HOLLAND/HERVIN JR RECEIPTS OF PRINCIPAL TOTAL PRINCIPAL RECEIPTS 3888718 ~79,$59.1! T RS N OZ ( 1 OIO2) PNC ADVISORS PNCBAN( BARBARA HOLLAND/HERVZN JR GAZNS AND LOSSES ON SALES AND OTHER DISPOSITIONS GAIN 9/11/01 956.632 UTS BLACKROCK FUNDS LARGE CAP GROHTH EQUITY PORTFOLIO FUND 29 INSTZTUTIONAL CLASS PROCEEDS: ACQUISITZON VALUE: 9,394.15 14~999.99 TOTAL 6AZNS AND LOSSES LESS GAIN NET LOSS .00 3888718 LOSS 5,605.86- 5,605.86- .00 5,605.86- - 5 - PNC ADVISORS PNCBAT BARBARA HOLLAND/HERVIN JR $/27/05 $/28/05 $/28/05 D~BURSEHENTS OF PRINCIPAL PNC BANK NATIONAL ASSOCIATION TRUSTEES COHPENSATION RESERVE FOR FILING COSTS PNC BANK NATIONAL ASSOCIATZON RESERVE FOR TAXES TOTAL PRINCIPAL DISBURSEHENTS $888718 1,078.79- 200.00- 254.00- 1,512.79- TRS NO2 (10102) -- 6 -- PNC ADVISORS PNCBAN(. BARBARA HOLLAND/MERVIN JR DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES BARBARA HOLLAND CASH DISTRIBUTED 1/18/01 750.00- 2/01/01 500.00- $/01/01 500.00- FOR ACCOUNT OF BARBARA HOLLAND 12/26/01 TRANSFER TO INCOME TO COVER CASH REQUEST THE VANGUARD GROUP SUCCESSOR TRUSTEE OF THE AGREEMENT OF TRUST OF BARBARA R HOLLAND DATED 08/06/98 AS AMENDED 11/ZO/OO TRUST FOR MERVIN H HOLLAND JR 12/25/02 809.749 UTS BLACKROCK FUNDS MID CAP VALUE EQUITY PORTFOLIO FUND $5 INSTITUTIONAL CLASS 425.170 UTS BLACKROCK FUNDS MID CAP GRONTH PORTFOLIO FUND 44 INSTITUTIONAL CLASS 12/$0/02 2,112.978 UTS BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS 977.198 UTS BLACKROCK FUNDS SELECT EQUITY PORTFOLIO FUND 95 INSTITUTIONAL CLASS 1/02/05 9,$50.000 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 18,810.140 UTS BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND $9 INSTITUTIONAL CLASS TOTAL PRINCIPAL DISTRIBUTIONS 1,750.00- 800.00- 9,96~.01- $,647.96- 26,559.00- 11,814.$2- 95,111.$0- 204,842.42- 3888718 1,750.00- 800.00- 351,923.01- 354,473.01- - 7 - TRSN02 (rOlO2) PNC ADVISORS PNCBAN< BARBARA HOLLAND/HERVZN JR PRINCIPAL BALANCE ON HAND VALUE 3/~8/05 3888718 ACQUiSiTION VA~UE FUNDS 10,442.866 UTS BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 677.198 UTS BLACKROCK FUNDS INTER GOVERNHENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS INVESTED CASH TOTAL PRINCIPAL 106,830.52 7,259.56 2,513.00 116,603.08 105,681.80 9,572.65 2,513.00 117,767.45 - 8 - PNC ADVISORS PNCBAN 1/16/01 1/16/01 1/16/01 1/16/01 1/16/01 1/16/01 1/16/01 2/25/01 2/25/01 2/25/01 2/25/01 9/19/01 9/28/01 10/24/01 BARBARA HOLLAND/MERVIN JR PRINCIPAL INFORMATION SCHEDULES - INVESTMENTS MADE 1,069.157 UTS BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS 956.652 UTS BLACKROCK FUNDS LARGE CAP GROWTH EQUITY PORTFOLIO FUND 29 INSTITUTIONAL CLASS 977.198 UTS BLACKROCK FUNDS SELECT EQUITY PORTFOLIO FUND 95 INSTITUTIONAL CLASS 5,905.511 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 11,059.558 UTS BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND $9 INSTITUTIONAL CLASS 407.497 UTS BLACKROCK FUNDS MID CAP VALUE EQUITY PORTFOLIO FUND $5 INSTITUTIONAL CLASS 425.170 UTS BLACKROCK FUNDS MID CAP GROWTH PORTFOLIO FUND 44 INSTITUTIONAL CLASS 1,045.841 UTS BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS 4,121.687 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 7,770.582 UTS BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND $9 INSTITUTIONAL CLASS 402.252 UTS BLACKROCK FUNDS MID CAP VALUE EQUITY PORTFOLIO FUND $5 INSTITUTIONAL CLASS 922.789 UTS BLACKROCK FUNDS LOW DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 7,855.455 UTS BLACKROCK FUNDS LOW DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 881.488 UTS BLACKROCK FUNDS LOW DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 3888718 14,999.99 14,999.99 14,999.99 59,999.99 120,000.00 4,999.99 5,000.00 15,000.00 41,999.99 85,999.99 4,999.99 9,393.99 80,000.00 8,999.99 - 9 - TRSN02 (10102) PNC ADVISORS PNCBAN< BARBARA HOLLAND/HERVIN JR PRINCIPAL INFORHATION SCHEDULES - CHANGES IN INVESTHENT HOLDINGS 1/16/01 2/23/01 1/20/02 12/30/02 PURCHASED 1,069.137 UTS BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS PURCHASED 1,045.841 UTS BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS REVALUED BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS DISTRIBUTED 2,112.978 UTS BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS 1/16/01 1/20/02 12/30/02 0.000 UTS PURCHASED 977.198 UTS BLACKROCK FUNDS SELECT EQUITY PORTFOLIO FUND 95 INSTITUTIONAL CLASS REVALUED BLACKROCK FUNDS SELECT EQUITY PORTFOLIO FUND 95 INSTITUTIONAL CLASS DISTRIBUTED 977.198 UTS BLACKROCK FUNDS SELECT EQUITY PORTFOLIO FUND 95 INSTITUTIONAL CLASS 3888718 14,999.99 15,000.00 3,460.99- 26,539.00- .00 14,999.99 3,185.67- 11,814.32- 9/19/01 9/28/01 10/24/01 0.000 UTS PURCHASED 922.789 UTS BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS PURCHASED 7,835.455 UTS BLACKROCK FUNDS LOH DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS PURCHASED 881.488 UTS BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS .0O 9,393.99 80,000.00 8,999.99 - 10 - TRSN02 (10/02) PNC ADVISORS PN CBANK 1/19/02 1/20/02 BARBARA HOLLAND/HERVIN JR · PRINCIPAL INFORMATION SCHEDULES - CHANGES IN INVESTHENT HOLDINGS CONTINUED: BLACKROCK FUNDS LOg DURATION BOND RECEIVED 805.15q UTS BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS REVALUED BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 1/16/01 2/23/01 1/20/02 1/02/05 10,q~2.866 UTS PURCHASED 5,905.511 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS PURCHASED q,121.687 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS REVALUED BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS DISTRIBUTED 9,$50.000 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 1/16/01 2/23/01 1/20/02 677.198 UTS PURCHASED 11,059.558 UTS BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND 39 INSTITUTIONAL CLASS PURCHASED 7,770.582 UTS BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND $9 INSTITUTIONAL CLASS REVALUED BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND $9 INSTITUTIONAL CLASS $888718 8,200.00 912.18- 105,681.80 59,999.99 ql,999.99 2,683.97 95,111.$0- 9,572.65 120,000.00 83,999.99 8q2.q3 - 11 - T RS N 02 { 1010~) PNC ADVISORS PNCBAN< BARBARA HOLLAND/MERVIN JR PRXNCIPAL INFORMATION SCHEDULES - CHANGES IN INVESTMENT HOLDINGS CONTINUED: BLACKROCK FUNDS PA TAX FREE INCOME 1/02/05 DISTRIBUTED 18,810.140 UTS BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND INSTITUTIONAL CLASS 1/16/01 2/25/01 1/20/02 12/25/02 0.000 UTS PURCHASED 407.497 UTS BLACKROCK FUNDS MID CAP VALUE EQUITY PORTFOLIO FUND $5 INSTITUTIONAL CLASS PURCHASED 402.252 UTS BLACKROCK FUNDS MID CAP VALUE EQUITY PORTFOLIO FUND $5 INSTITUTIONAL CLASS REVALUED BLACKROCK FUNDS HID CAP VALUE EQUITY PORTFOLIO FUND $5 INSTITUTIONAL CLASS DISTRIBUTED 809.749 UTS BLACKROCK FUNDS MID CAP VALUE EQUITY PORTFOLIO FUND $5 INSTITUTIONAL CLASS 1/16/01 1/20/02 12/23/02 0.000 UTS PURCHASED 425.170 UTS BLACKROCK FUNDS MID CAP GRO#TH PORTFOLIO FUND 44 INSTITUTIONAL CLASS REVALUED BLACKROCK FUNDS MID CAP GROgTH PORTFOLIO FUND 44 INSTITUTIONAL CLASS DISTRIBUTED 425.170 UTS BLACKROCK FUNDS MID CAP GROgTH PORTFOLIO FUND 44 INSTITUTIONAL CLASS 3888718 20q,SqZ.'42- .00 q,999.99 4,999.99 $1.97- 9,968.01- .00 5,000.00 1,$52.04- 3,647.96- 0.000 UTS .00 - 12 - TRSN02 (10f02) PNC ADVISORS PNCBAKK BARBARA HOLLAND/MERVIN JR RECEIPTS OF INCOME OTHER XNCOME BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS $/29/0! 69.75 6/28/01 81.$5 9/27/01 65.$9 12/27/01 60.22 3/28/02 ~7.54 6/28/02 51.69 9/27/02 52.82 12/26/02 75.11 BLACKROCK FUNDS SELECT EQUITY PORTFOLIO FUND 95 INSTITUTIONAL CLASS 5/29/01 48.86 12/26/02 102.90 BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 10/01/01 50.42 11/01/01 402.07 12/05/01 426.85 1/02/02 427.67 2/01/02 426.92 3/01/02 392.25 4/01/02 392.22 5/01/02 570.26 6/03/02 361.02 7/01/02 540.67 8/01/02 540.02 9/05/02 539.99 10/01/02 511.67 11/01/02 508.53 12/02/02 508.47 1/02/05 285.25 2/05/05 272.00 5/05/05 270.04 BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 2/01/01 155.45 5/01/01 $46.25 4/02/01 511.59 5/01/01 510.84 6/01/01 511.$9 7/02/01 501.56 8/01/01 487.54 9/04/01 476.29 10/01/01 474.76 11/01/01 476.29 12/05/01 476.29 1/02/02 545.46 3888718 479.85 151.76 6,026.28 PNC ADVISORS PNCBAN< BARBARA HOLLAND/HERVIN JR CONTINUED: BLACKROCK FUNDS 2/01/02 3/01/02 4/01/02 5/01/02 6/03/02 7/01/02 8/01/02 9/05/02 10/01/02 11/01/02 12/02/02 1/02/03 2/03/03 3/03/03 RECEIPTS OF INCOHE INTER GOVERNHENT BLACKROCK FUNDS PA TAX PORTFOLIO FUND 39 INSTITUTIONAL CLASS 2/01/01 3/01/01 4/02/01 5/01/01 6/01/01 7/02/01 8/01/01 9/04/01 10/01/01 11/01/01 12/03/01 1/02/02 2/01/02 3/01/02 4/01/02 5/01/02 6/03/02 7/01/02 8/01/02 9/03/02 10/01/02 11/01/02 12/02/02 1/02/03 2/03/03 BLACKROCK FUNDS 481. 476. 476. 432. ~13. ~,12. ~13. ~13. 411. 413. 413. 630. 47. 17. FREE 80 29 29 07 12 13 12 12 79 12 12 93 57 71 INCOHE 270 603 893 892 893 893 894 865 862 865 8~9 851 849 8'~9 8~9 796 77~ 772 77~ 774 771 77~* 774 774 24 HID CAP VALUE EQUITY PORTFOLIO FUND 35 INSTITUTIONAL CLASS 3/29/01 6/28/01 12/27/01 BLACKROCK HONEY NARKET LNSTITUTIONAL CLASS FD #01 1/02/01 Z/01/01 65 48 52 ~8 ~8 27 27 28 10 28 28 .28 61 O~ 37 O~ O~ 5~ O~ .0~, .87 .97 36.03 16.19 16.19 93.90 .~5 3888718 10,933.37 19,193.32 68.~1 - 14 - TRSN02 PNC ADVISORS PNCBAN BARBARA HOLLAND/HERVIN JR RECEIPTS OF INCOHE CONTINUED: BLACKROCK HONEY HARKET 2/01/01 $/01/01 $/01/01 4/02/01 4/02/01 5/01/01 5/01/01 6/01/01 6/01/01 7/02/01 7/02/01 8/01/01 8/01/01 9/04/01 9/04/01 10/01/01 10/01/01 11/01/01 11/01/01 12/05/01 12/05/01 1/02/02 1/02/02 2/01/02 2/01/02 $/01/02 $/01/02 4/01/02 4/01/02 5/01/02 5/01/02 &/05/02 7/01/02 7/01/02 8/01/02 8/01/02 9/03/02 9/03/02 10/01/02 10/01/02 11/01/02 11/01/02 12/02/02 12/02/02 1/02/05 1/02/03 2/03/03 2/03/03 3/03/03 3/03/03 HISCELLANEOUS 1,&45 8 942 17 396 23 351 25 329 25 297 29 286 31 267 32 252 17 12 Z 11 1 5 1 7 1 9 1 11 1 12 1 1 15 1 15 1 17 1 15 Z 1 1 .40 .96 .73 .01 .18 · 38 .70 .45 .53 .30 .57 .77 .71 .27 .11 .52 .29 .0:3 .OZ .67 .72 .02 .65 .63 .80 .59 .51 .58 .47 .19 .05 .59 .32 .60 .36 .79 .52 .92 .82 .89 .76 .16 3888718 5,295.82 TRSN02 (10~02) PNC ADVISORS ~ PNCBAN~ BARBARA HOLLAND/HERVIN JR ' RECEIPTS OF ZNCOHE 12/26/01 TRANSFER FROH PRINCIPAL TO COVER CASH REQUEST TOTAL INCOHE 3888718 800.00 42,948.81 - 16 - TRSN02 { 10/02! PNC ADVISORS PN CBANK BARBARA 1/20/02 HOLLAND/MERVIN JR DISBURSEMENTS OF INCOME TRANSFER TO PRINCIPAL INCOME ON HAND AND ACCRUED TO 01/20/02 (DATE OF DEATH) TRUSTEES COMPENSATION PNC BANK NATIONAL ASSOCIATION COMPENSATION MARKET VALUE 5/15/01 5/15/01 6/lq/01 7/16/01 8/14/01 9/17/01 10/16/01 11/14/01 12/14/01 1/15/02 2/14/02 $/14/02 4/16/02 5/14/02 7/16/02 8/14/02 9/16/02 10/16/02 11/14/02 12/16/02 1/14/05 2/14/05 3/14/05 BASED ON PRINCIPAL 1,176.86- $46.55- $48.70- 347.45- 349.95- 349.80- 340.23- $42.69- $$7,42- 334.31- 333.86- 333.85- 334.70- 335.19- 335.95- 335.45- 336.64- 338.91- 338.50- 340.20- 329.40- 85.78- 86.17- 86.54- TOTAL INCOME DISBURSEMENTS 3888718 2,261.96- 8,225.08- 10,487.04- - 17 - TRSN02 ( ! 0/~.) PNC ADVISORS PNCBAN< BARBARA HOLLAND/MERVIN JR DISTRIBUTIONS OF INCOME TO BENEFICIARZE~ BARBARA HOLLAND 12/26/01 CASH DISTRIBUTED TRANSFER TO PRINCIPAL 1/19/02 805.13q UTS BLACKROCK FUNDS LOW DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS (INCOME INVESTMENT) MERVIN G HOLLAND JR 12/09/02 CASH DISTRIBUTED THE VANGUARD GROUP SUCCESSOR TRUSTEE OF THE AGREEMENT OF TRUST OF BARBARA R HOLLAND DATED 08/06/98 AS AMENDED 11/20/00 TRUST FOR MERVIN H HOLLAND JR 3/26/03 CASH DISTRIBUTED TOTAL INCOME DISTRIBUTIONS 8,000.00- 8,200.00- 13,821.2&- 2,qO0.O0- 3888718 8,000.00- 8,200.00- 13,821.26- 2,qO0.O0- PNC ADVISORS ~ PNCBA~K BARBARA HOLLAND/HERVZN JR BALANCE OF INCOME ON HAND VALUE $/28/05 3888718 ACQUISiTiON VALUE INVESTED CASH' TOTAL INCORE q0.51 ~0.51 q0.51 q0.51 TRSN 0;~ ItOl02) PNC ADVISORS ~ PNCBAN~ BARBARA HOLLAND/MERVIN JR INCOME INFORMATION SCHEDULES - INVESTMENTS HADF 10/2q/01 805.154 UTS BLACKROCK FUNDS LOW DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS (INCOME INVESTMENT) 3888718 8,200.00 FOR THE PURPOSE OF DISTRIBUTION THE FOLLOWING SECURITIES HAVE BEEN REVALUED AS OF 1/20/02 SHARES/ PAR SECURITY NAME 2,112.978 UTS BLACKROCK FUNDS LARGE CAP VALUE EQUITY PORTFOLIO FUND 89 INSTITUTIONAL CLASS 977.198 UTS BLACKROCK FUNDS SELECT EQUITY PORTFOLIO FUND 95 INSTITUTIONAL CLASS 10,442.866 UTS BLACKROCK FUNDS LOW DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS 10,027.198 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 18,810.140 UTS BLACKROCK FUNDS PA TAX FREE INCOME PORTFOLIO FUND 39 INSTITUTIONAL CLASS 809.749 UTS BLACKROCK FUNDS MID CAP VALUE EQUITY PORTFOLIO FUND 35 INSTITUTIONAL CLASS 425.170 UTS BLACKROCK FUNDS MID CAP GROWTH PORTFOLIO FUND 44 INSTITUTIONAL CLASS EXHIBIT 1 ACCOUNT VALUE VALUE 1/20/02 29,999.99 26,539.00 38887ig DIFFER.ENCU 3,460.9q- 14,999.99 11,814.32 3,185.67- 106,593.98 105,681.80 912.18- 101,999.98 104,683.95 2,683.97 203,999.99 204,842.42 842.43 9,999.98 9,968.01 31.97- 5,000.00 3,647.96 1,352.04- 472,593.91 467,177.46 5,416.45- - 21- I~. PN CBANK COURT OF COMHON PLEAS OF CUMBERLAND COUNTY PA ORPHANS COURT DIVISION TRUST AGREEMENT OF BARBARA R HOLLAND SETTLOR DATED 08/06/98 AS AMENDED 11/20/00 TRUST FOR MERVIN H HOLLAND JR PNC BANK NATIONAL ASSOCIATION AND MERVIN H HOLLAND JR TRUSTEES PROPOSED SCHEDULE OF DISTRIBUTION (10102) PNC ADVISORS ~ PN CBANK BARBARA HOLLAND/NERVIN JR PRINCIPAL BALANCE PER FIRST AND FINAL ACCOUNT 3888718 117,767.q5 117,7&7.q5 - 2 - PNC ADVISORS PNCBAN( BARBARA HOLLAND/HERVIN JR PRINCIPAL BALANCE FOR DISTRIBUTION BALANCE FOR DISTRIBUTION COHPOSED OF FUNDS 10,442.8&6 UTS BLACKROCK FUNDS LON DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS &77.198 UTS BLACKROCK FUNDS INTER GOVERNHENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 3888718 117,767.45 105,681.80 9,572.65 INVESTED CASH 2,513.00 117,7&7.45 - 3 - TRSN02 (10~02) PNC ADVISORS PN CBANK BARBARA HOLLAND/HERVIN JR PRINCIPAL DISTRIBUTION THE VANGUARD GROUP SUCCESSOR TRUSTEE OF THE AGREEMENT OF TRUST OF BARBARA R HOLLAND DATED 08/06/98 AS AMENDED 11/20/00 TRUST FOR MERVIN H HOLLAND JR RESIDUE 117,767.q5 COMPOSED OF 3888718 3/31/03 CASH TO BE DISTRIBUTED 677.198 UTS BLACKROCK FUNDS INTER GOVERNMENT PORTFOLIO FUND 80 INSTITUTIONAL CLASS 10,q~2.866 UTS BLACKROCK FUNDS LOg DURATION BOND PORTFOLIO FUND 87 INSTITUTIONAL CLASS TOTAL PRINCIPAL DISTRIBUTIONS 2,513.00- 9,572.65- 105,681.80- 117,767.~5- 117,767.q5- TRSN02 (10102) PNC ADVISORS ~ PNCBAN( BARBARA HOLLAND/RERVZN JR ZNCOHE BALANCE PER ACCOUNT ZNCOHE ADDZTZONS TOTAL ZNCOHE $888718 ~0.51 qO.51 TRSN02 (10/02) PNC ADVISORS ~ PNCBAKK BARBARA HOLLAND/HERVIN JR INCOHE BALANCE FOR DZSTRZBUTZON BALANCE FOR DISTRIBUTION COHPOSED OF 3888718 40.51 INVESTED CASH 40.51 40.51 - 6 - PNC ADVISORS PN CBANK BARBARA HOLLAND/HERVZN JR INCOHE DISTRIBUTION THE VANGUARD GROUP SUCCESSOR TRUSTEE OF THE AGREEHENT OF TRUST OF BARBARA R HOLLAND DATED 08/0&/98 AS AHENDED 11/20~00 TRUST FOR HERVIN H HOLLAND JR RESIDUE q0.51 COHPOSED OF 3888718 $/$1/05 CASH TO BE DISTRIBUTED TOTAL ZNCOHE DISTRIBUTIONS q0.51- qO.Sl- qO.51- - 7 - TRSN02 it 1010~) PNC ADVISORS ~ PN CBANK $888718 TRUST AGREEHENT OF BARBARA R HOLLAND SETTLOR DATED 08/06/98 AS AHENDED 11/20/00 TRUST FOR MERVIN H HOLLAND JR PNC BANK, NATIONAL ASSOCIATION By_ )~3" ~P: MERLIN H HOLLA ~' - 8 - TRSN02 (10102) PNC ADVISORS PN CBANK COHHONNEALTH OF PENNSYLVANIA : SS COUNTY OF CUHBERLAND CARRIE H VOGELSONG BEING DULY AFFIRHED ACCORDING TO LAN DEPOSES AND SAYS THAT SHE IS A TRUST OFFICER OF PNC BANK, NATIONAL ASSOCIATION,ONE OF THE ACCOUNTANTS NAHED IN THE FOREGOING ACCOUNT AND THAT THE SAID ACCOUNT IS JUST AND TRUE TO THE BEST OF HER KNONLEDGE AND BELIEF AFFIRMED AND SUBSCRIBED TO BEFORE ME THIS DAY OF / I HEREBY CERTIFY THAT ! AM NOT A DIRECTOR OR OFFICER OF PNC BANK, NATIONAL ASSOCIATION DENISE C. SULLEh!DLi~,:~, Not~,ry Public ] Hampden Tw?., Cu~b~d~Rd County TRSN02 (10102) COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND 'SS. MERVIN G. HOLLAND, JR. being duly affirmed according to law, deposes and says that he is one of the accountants named in the foregoing Account and that the said account is just and true to the best of his knowledge and belief. Affirmed and subscribed to before me this ~ % "~'"day of April, 2003. Notary u~P~ic '~ -,, MERVIN G. HOLLAND, Jl:~ TRUSTEE NOTARIAL SEAL DIANNE LENIG, Notary Public Lemoyne Borough Cumberland Co. Expires Dec. 21, 2005 Commission -23-