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Home My WebLink About12-20-01 (2) 217 ~EV-150(.,cEX (6-00) w ~ ,,;'" ~~~ u~u wOO %~~ ull:" ~ 12. 13. 365 Wain COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128.0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT - j' <!... -\0 FILE NUMBER 2 1 - 0 1 o 6 8 4 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER !Z w o w () w o DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Coo lid e, Warren F. DATE OF DEATH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 129-16-3149 DATE OF BIRTH (MM-DD-YEAR) 7/14/2001 12/31/1925 (iF APPUCABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE lNlTlAl) REGISTER OF WILLS SOCIAL SECURITY NUMBER 02 04a 07 03 D 5. Federal ~state Tax Return Required ... Z W o Z o a.. 1Il W ~ ~ o () Eleanor U. Coolid e [8] 1. Original Ret~rn 04. LimitedEstate [gJ 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 10. Spousal Poverty Credll(dateo-fd<Jattlbatwa<l<\ 12.31-9' alld 1-1-95) 011. ElecUCI) to tax urrder Sec. 9"3(A) (AUael1 Sc'n 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME Supplemental Return Remainder Return (dateofdesth prior to 12-13-82) Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach copy of Trusl) 8. Total Number of Safe Deposi! Boxes COMPLETE MAILING ADDRESS 5 South Hanover Street Robert M. Fre FIRM NAME (If Applicable) Fre & Tile TELEPHONE NUMBER Carlisle PA 17013 717 243-5838 OFFICIAL USE ONLY 1. Real Esta1e (Schedule A) (1) NONE :oi ~" (j (f:~ 0 i,;' r) F~ p~ 716!7! 0-" '" d - 2. Stocks and Bonds (Schedule B) (2) (3) NONE (4) NONE (5) NONE (6) r'" . - 3. Closely Held Corporation, PartnerShip or Sole-Proprietorsl1ip o C':l ~ 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Scl1edu)e E) o -0 W N <:) z o ;:: < -l => ... 0: < () W ~ 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) NONE 8. TOTAL GROSS ASSETS (total Lines 1-7) (8) 12,369 20 (11) (12) (13) (14) 716,573 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10) NET VALUE OF ESTATE (Une 8 minus Line 11) Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Une 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate ,or transfers under Sec.9116 (a)(12) 333,734 X ,0 (15) 0 Z 0 ;:: 16. Amount of Une 14 taxable at lineal rate 370,450 x .0 045 (16) 16,670 < ... => 0. Amount of Une 14 taxable at Sibling rate .12 0 :;; 17. x (17) 0 () >< 18. Amount of line 14 taxable at coiiateral rate X .15 (18) 0 < ... 19. Tax Due (19) 16,670 20.[8] CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < <i\ce ent $ omplete Address: STREET ADDRESS 365 Walnut Street CITY I STATE IZIP Carlisle PA 17013 217. o Coolidge, Warren F. d C Tax Payments and Credits: ,. 2. Tax Due (Page 1 Line 19) Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 15,581 820 Tolal Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penally 4. Total Interest/Penalty ( 0 + E ) If Line 2 is grealer than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (3) o 5. (4) (5) (SA) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 21-01-0684 16.670 16,401 o 269 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. 269 1. PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Did decedent mak.e a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate whO shall use the property transferred or its income; c. retain a reversionary interest; or d, receive the promise for life of either payments, benefits or care? If death occurred after December 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? Ves o o o o o o 2. 3. 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a beneficiary designation? o o IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. No o o o o o o DATE Under penalties of perjury, I declare that r have examined this return, including accompanylf1.g schedules and statements, anti \0 Ihe best of my knowledge and belief, it is true. and complete. Declaration of preparer other Ihan the personal repreilenlative is based on all information of which Dreparer has aM knowledae. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN , . ' ~i"L/i~~' t}, ~?dJh ADD SS 365 Walnut Street. Carlisle PA 17013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE '~k< -'f-" DATE ADDRESS 5 South Hanover, Carlisie PA 17013 For dales of death on or after July 1, 1994 arm before January 1, 1995, \he lax rate imposed on the net value of transfers to or for the use of Ihe surviving spouse is 3% {72 P.S. Section 9116 (a)(1.1)(i)). For dates of death on or after January 1, 1995, the tax rate imposed on the "et value of trensfers to or for the use of the surviving spouse is 0% (72 P.S. Section 9116 (a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax. and t/1e statutory requirements for diSclosure of assets and filing 8 tax H~'um are stiU applicable even if Ihe surviving spouse is the only beneficiary. For dates. of death Ol'\ 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 .5. Section 9~ 16(a){1.:2)}. ~J /l.uJol , 1/Lt.O /01 The tax rate imposed on the net valUe of transfers 10 or for the use of the decedent's lineal beneficiaries is 4.5%. except as noted. in 72 P.S. Sectiorl9116{1.2) [72 P.S. Section 9116(a)(1)}. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. Section 9116(a}(1.3)J.A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. AT REV-lC03.EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDEI'fl eSTATE OF Coolidge, Warren F. All property jointly-owned with right of survivorship must be disclosed on Schedule F. SCHEDULE B STOCKS & BONDS FILE NUMBER 21-oHl684 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH LeggMason, Account #360-01977: AT&T, 174 Shares @20.91 AT&T(Wireless) 55 shares @16.6525 BP PLC, 698 shares@48.1125 Bellsouth Corp., 196 shares@40.1475 Dominion Res Inc, 200 shares @61.76 Exxon Mobil Corp., 1,200 shares @86.215 FPL Group Inc., 300 shares @58.567 LucenlTech., 148 shares @7.13 M&T Bank Corp., 3,363 shares @78.84 Potomac Eiectrlc Power, 268 shares @21.5625 Scana Corp. New, 126 shares @27.495 Springfield Twp Sch Dlst., 20,000 par@100.874 PA St Higher Edl, 5,000 par@100.0415 Warrior Run Sch Dis\., 20,000 par@100.03475 Morgan JP&Co, Inc.,10,OOO par@106.7445 PA ST Higher EDL FAC Sys Hi, 5,000 par@101.04975 West Chester PA Area Sch Dist 6.0 Bds, 20,000 par@105.7305 York County PA Hosp Auth, 10,000 par Cash 3,638 916 33,583 7,869 12,352 103,458 17,570 1,055 265,139 5,779 3,464 20,175 5,052 20,007 10,674 5,052 21,146 10,052 256 Vanguard Intermediate Term Treasury Inv. Account #09879039504,2466.853 @10.89 26,864 Vanguard Wesley Income Fund Inv. #27 58,721 Long-Term Corporate Inv #28 37,296 Vanguard-PA Insured Long-Term Tax-Exempt Inv. #77 30,488 Vanguard GNMA Fund Investor #36 15,967 TOTAL (Also enter on line 2 Recapitulation' $ (If more space is needed, insert additional sheets of the same size) 716,573 , Estate Valuation Personal Account . Date of Death: Valuation Date: Processing Date: 0711412001 0711412001 0810912001 Appraisal of Warren F. Coolidge Account: 360-01977 Report Type: Date of Death Number of Securities: 19 File ID: coolidge Shares or Par Security Description High/Ask Low/Bid Mean and/or oiv and lnt Adjustments Accruals Security Value 1) 174 AT&T CORP (001957109; T) COM NYSE 07/13/2001 07/16/2001 21.24000 21.08000 20.720DO H/L 20.60000 H/L 20.910000 3,638.34 Div: 0.0375 Ex: 06/27/2001 Rec: 06/29/2001 Pay: 08/01/2001 6.52 2) 55 AT&T WIRELESS sves INC (AWE) COM NYSE 0711312001 17.09000 16.22000 H/L 07/16/2001 16.88000 16.42000 H/L 16.652500 915.89 3) 698 SP PLC (BP] SPONSORED ADR NYSE 0711312001 48.49000 47.86000 HIL 0711612001 48.30000 47.80000 HIL 48.112500 33,582.53 4) 196 BELLSOUTH CORP \079B601G2; BLSj COM NYSE 07/13/2001 40.45000 39,90000 H/L 07/16/2001 40.44000 39.80000 H/L 40.147500 7,868.91 Div: 0,19 Ex: 07/10/2001 Rec: 07/12/2001 Pay: 08/0112001 37.24 5) 200 DOMINION RES INC VA NEW (25746U109: OJ COM NYSE 07/13/2001 61.96000 61.13000 HIL 07/16/2001 62.70000 61.25000 HIL 61.760000 12,352.00 6) 1200 EXXON MOBIL CORP (30231G102, XOM) COM NYSE 07/13/2001 86.98000 85.33000 H/L 07/16/2001 86.99000 85.56000 H/L 86.215000 103,458.00 7) 300 FPL GROUP INC {302571104: FPL} COM NYSE 07/13/2001 58.90000 58.05000 HfL 07{16/2001 59.15000 58.17000 H/L 58~567500 17,570.25 8) 148 LUCENT TECHNOLOGIES INC (549463107: LU) COM NYSE 0711312001 7.45000 6.92000 HiL 07/16/2001 7.39000 6.76000 H/L 7.130000 1,055.24 Page 1 This report was produced with EstateVal, a product of Estate Valuations & pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300. (Revision 6.3.3) Oat!!! of Death: . Val~atic:m D1",te: , Processing Date: 07/1411001 07114/2001 08/09/2001 Appraisal of Warren F. Coolidge Account: 360-01977 Report Type: Date of Death Number of Securities: 19 File 10: coolidge Shares or Par Security Description LOW/Bid Mean and/or Div and Int Adjustments Accruals Security Value High/Ask 91 3363 M & T BK CORP 155261FI04; MTB) COM NYSE 07/13/2001 07/16/2001 79.73000 79.19000 78.50000 H/L 77 .94000 HIL 78.840000 101 268 POTOMAC ELEC PWR CO (737679100; paM) COM NYSE 07/13/2001 21.66000 21.40000 H/L 07/16/2001 21.75000 21.4.4000 H/L 21.562500 11) 126 SeANA CORP NEW (80589M102; SCG) COM NYSE 07/13/2001 27.70000 27.28000 H/L 07/16/2001 27.64000 27.36000 HIL 27.495000 12) 20000 SPRINGFIELD TWP SCH DIST PA MO G.O. BDS 1851600EP71 OTC DTD: 12/01/1996 Mat: 11/15/2012 5.4% 07/13/2001 100.87800 100.87800 AlB 07/16/2001 100. '01000 100.B70aO A/B 100.874000 Int: 05/15/2001 to 07/14/2001 13) 5000 PENNSYLVANIA ST HIGHER EDL FAC ST SYS HI (7091744W3) OTe DTD: 11/15/1992 Mat: 12/1512001 5.25% 07/1312001 101.04500 101. 04500 AlE 07/16/2001 101.03800 101.03800 AlB 101.041500 lnt: 06/15/2001 to 07/14/2001 14) 5000 PENNSYLVANIA ST HIGHER EDL FAC ST SYS HI (7091745D4) OTe DTD: 11/15/1992 M~t: 12/15l200l 5.25% 07/13/2001 101.06200 101.04500 AlB 07/16/2001 101.05400 101.G3BOG AlE 101.049750 lnt: 06/15/2001 to 07/14/2001 15) 20000 WARRIOR RUN 5CH DIST PA MONTOU BDS (936270DF1) OTC DTD: 02/15/1996 Mat: 02/0112004 4.5% 07/13/2001 100.03100 100.03500 AlB 07/16/2001 100.03400 100.03300 AlB 100.034750 Int: 02/01/2001 to 07/14/2001 161 10000 MORGAN J P & CO INC (616880AWO) > OTC DTO: 09/1511994 Mat: 09/1512004 7.625% 07/13/2001 106.67910 Bid 07/16/2001 106.80990 Bid 106.744500 lnt: 03/15/2001 to 07/14/2001 Page 2 265,138.92 5, 77B. 75 3,464.37 20,174.80 111.00 5,052.07 21.15 5.052.49 21.15 20,006.95 407.50 10,674.45 252.05 This report was produced with EstateVa1, a product of Estate Valuations & pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300. (Revision G.3.3) Oat.!! of Death: . Val~tion Da.te: Processing Date: 07/14/1001 01/14/2001 08/09/2001 Shares or Par Security Description High/Ask 111 20000 WES~ CHESTER FA AREA SCH DI5T G.O. BDS OTC OTD: 03/01/2000 Mat: 11/15/2011 S.25% 07/13/2001 01/16/2001 1952030MJOI 105.73300 105.72800 lnt: 05/15/2001 to 07/14/2001 181 10000 YORK CNTY FA HOSP AUTH REV REV BDS (986392MM7) FT lntr. DTD: 09/01/1998 Mat: 12/01/2012 4.8% 07/13/2001 100.64300 07/16/2001 100.64200 lnt: 06/01/2001 to 07/14/2001 191 256.15 Cash (CASH) OTC Total Value: Total Accrual: Total: $548,389.98 Page 3 Low/Bid 105.73300 A/B 105.72800 A/B 100.39300 A/B 100.39200 A/B Appraisal of Warren f. Coolidge Account: 360-01977 Report Type: Date of Death Number of Securities: 19 File ID: coolidge Mean and/or Div and Int Adjustments Accruals Security Value 21,146.10 10,051.15 57.33 256.15 $541,231.96 This report was produced with EstateVal, a product of Estate Valuations & pricing Systems, Inc. If you have questions, please cont8ct EVP Systems at (818) 313~6300. (Revision 6.3.3) 105.730500 172.08 100.517500 $1,152.02 , Warren F. Coolidge Individual Account Fund Name Shares Price Value 09879039504 Intennediate-Tenn Treasury Inv 2,466.853 $10.89 $26,864.03 Accrued Dividends: $60.51 Wellesley Income Fund Inv 2,847.754 $20.62 $58,720.69 Long-Tenn Corporate Inv 4,356.956 $8.56 $37,295.54 Accrued Dividends: $93.01 P A Insured Long-Tenn Tax-Exempt 2,710.027 $11.25 $30,487.80 Inv Accrued Dividends: $58.71 GNMA Fund Investor 1,542.717 $10.35 $15,967.12 Accrued Dividends: $38.36 Through past experience, we realize that the ensuing financial details of such a loss can be difficult and confusing. To ease your burden and assist you as much as possible with the details of changing ownership of the above referenced accounts, we have attempted to enclose all relevant information and fonns necessary to effect the transfer. We invite you to call a member of the Voyager Service Team with any questions or concerns you may have. To transfer your joint account, we need you to complete the enclosed Change of Ownership ofNonretirement Shares fonn. The change of ownership fonn will provide us with the new registration and Social Security number. It also will let you choose options for your new account. NOTE: If you will be adding a new joint tenant, we will need you to have your signature guaranteed in section #3. All new account owners should sign the fonn in section #9. * A signature guarantee verifies a signature. Most conunercial banks, savings banks, credit unions, tru.st companies, or member finns cfthe U.S. stock exc~"'1ge ctfer this service. A Notary Public cannot provide a signature guarantee. * For a signature guarantee to be valid it must appear in the following fonnat: "Signature(s) Guaranteed" By (Signature & Title) Institution's Name > Since, the registration of the account will be changing, we will not be able to carry the Checkwriting option over to your new account. Please complete section #8 of the change of ownership form to establish the option on your new account. AT REV-15q9 EX, + (1_97.) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY -OWNED PROPERTY ESTATE OF FILE NUMBER Warren F. Coolidge 21-O1-ll684 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Eleanor U. Coolidge 365 Walnut Street Carlisle PA 17013 Wife B. C. JOINTLY-OWNED PROPERTY, LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial instJIullon and bank account number or similar identifying number. DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT AUach deed f()(' ;nintlv-l'Ield real estate VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 10.16.91 Way pOint Bank. #1705005386 47,131 50.00% 0 A 9.1.67 M&T, Checking Account #408018 1,236 50.00% 0 3. A 12.1.82 M&T, Savings Account #15004200018453 63,926 50.00% 0 4. A 1991 Honda Automobile 5,125 50.00% 0 5. A Real Estate, 365 Walnut St., Borough of Carlisle 164,440 50.00% 0 Cumberland County, Carlisle, Pennsylvania 0 6. A Vanguard Prime Money Market Fund 30 #9914177946 50,835 50.00% 0 7. A Evergreen Funds, Account #645-8013687602 1,459 50.00% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 6, Recanilulation $ 0 (If more space is needed, insert additional sheets of the same size) f\"""I 01 r-t" Ul -. = J CD U) 0 ....,.;:j G") =n(J}ns:.nrO j.gc3~m:!.~ 1" Co .., 0_ );::;:{D CD <=..., - -.0.(')< n 1" O. ,..,.::r:J'" 0 :'~.::t> -. ~ ~ ::I l:::::l ~ro CD c.. 1 1O = B: I lO-i-,oO 1'VI 0 ::r c: ::l :J l:J"'OroUl_ lOCo rT-< ) c: = ~ -. 3 !a:<(tiVl~.~ ro Ul OJ :J :J C":J'" OU) CD -. 3"0 -, n -, ,..,. a.m~o-=:::r ro nO"'"""",CJ Q.:E:TroDJrT ~=Ql3:Jg r-r :J"'-< CD:::Ja. ,,-,(1) Com g. < ro ::r -. C" ro ~c..QlUlro::J'" o < Vl 3 _. 3~ro::r-.Q. 3VlO~CD g.roc~ro-. 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III .....-0 ....., :J en g.3 Ul en ::rill :J en,< ..... , Ul -0 !!!.:; , Ul _. 0 ::J'" < III Ill,..... nr~,< -0'0 cufRc .:I.ro3 '< :J _. . ..... <0 ..... ::r ::r..... en en < x Ill-o -en c: n en ..... ..... ~o C:-o III 3'< cO' a' ;:r, en III x c: -0 Ul lP lP ::+0. .....(") o III -, -, en :; (") ::r ~. m r6 " :;"g ::r, en(") ,,::r ~ III ~ C Ul Ul - en ::;. UI U" =;<0 :... - c :J N ~ <0 UI u; ~ u; :to S FacetWin Screen Print for public, from "CAMA_Login" 12/12/2001 10:53:43 AM . CUMBERLAND COUNTY ASSESSMENT OFFICE .............................. ......... ................................. ................. ....... ..... ...... .....c:9!:'~~9~..~.. .~~~~~~8~ DISTRICT. 04 - CARLISLE BORO 3RD WRD SD. 3 PARCEL. 04-21-0322..191F U.... ..... ....... ... ..... ..... ..... . ..... ..... ...... ....... .........1. SPEC ID. LOT. L-0007 , AAAAAI. Tback. 04-21-0322-191. 'Short Name COOLIDGE, WARREN F & ELEANOR U llA.A.iAAl. U~l. 'LAST NAME COOLIDGE .' , PROPERTY TYPE. R 'FIRST NAME WARREN F & ELEANOR U uAiUUUUUUUUUl ~U 'C/O NAME U~SALESAiUUi.iUUiJiJUU1. 'ADDRESS1 365 WALNUT STREET DEED BK/PG.....0029M..00211 'ADDRESS2 ' DATE OF SALE...07/08/1981 'POST OFFICE, CARLISLE ' SELLING PRICE. 21500 'STATE & ZIP. PA 17013 -.......... ................. .......... ...............................................U -.................... ................................u Situs, 365 WALNUT STREET UAAAAAAAACURRENT VALUESAAAAAAAAI. Prop Descrip.: U As ssed Fair Market Al LAND USE TYPE: 101 FMV - 164440 L.. 269~' NEIGHBORHOOD. 718 ' C&G - B.. 137510' .. ..l?~~l?~l?.~'?~~~:.... ....... :~~...... ............. .......................~. .~P;'>:~;.:'7~?.. :?"......".... !..: ... ..;~~~~9" '. Screen 1 Number -Switch Down Arrow -Next Enter Selection > Screens, X -Exit, J -Jump Mode, Entry, Up Arrow -Previous Entry, Record: F -Forms, I ? -Screens, 6160 ~Image B -Browse <------..,.--.,. ~M&fBank August 17, 2001 RE: Estate Search The Estate of: Date of Death (D.O.D.) WARREN F COOLIDGE 7/14/2001 To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name appears: Account Account Number Account Title Opening Branch D.O.D. Type Balances (Includes Accr. Int.) CHK 408018 WARREN F COOLIDGE 4319 $1236.36 OPENED 9/67 ELEANOR U COOLIDGE SAY 15004200018453 WARREN F COOLIDGE 4319 $63,926.04 OPENED 12/82 ELEANOR U COOLIDGE 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description NO Safe Deposit Box titled in the Decedent's name existed at OUf office. ~ Accrued Interest $.00 $22.32 If you have any questions about the information provided, please contact our Records Departtnent at (716) 635-40 I 0 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION BY: 1?~ ~ ~~/2/1-. Authorized Signature b . DATE: g- - I, 0\ Manufacturers and Traders Trust Company. 1100 Wehrle Drive, PO. Box 767, Buffalo, NY 14240-0767 -~-t"-=--------" . V1Way~qi!lKt LOOK FOR US. WE'LL GET YOU THERE. 08/0812001 FREY & TILEY 5 S HANOVER ST CARLISLEPA 17013 The information which you requested on the account(s) of WARREN COOLIDGE DECEASED (Social Security Number 129-16-3149) is/are as follows: ~ Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership JTO Name of Joint ELEANOR Owner, ifany COOLIDGE Date Ownership I Oil 6/9 I Was Established 1705005386 CHECKING lOll 6/91 47130.76 13.02 47143.78 Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Information Requested Sil}]':rely, 1;j;' I)aik ,v.rng KATH'rfYO G t7 SENIOR SERVICES REP, P.O. Box 1711, HARRISBURG. PeNNSYLVANIA 17105-1711 Toll Free 1-866-WAYPOINT (1-866-929-7646) . www.waypointbank.com <<. .'------------~ A Evergreen Funds'" SINCE 1932 October 8, 2001 Robert M. Frey, Esq. Frey & Tiley Attorneys-At-Law 5 South Hanover Street Carlisle, P A 17013 ~ RE: Evergreen Diversified Bond Fund - Class A #645-8013687602 Warren F. Coolidge Eleanor U. Coolidge JTWROS Dear Mr. Frey: Thank you for your informing us of the death of our shareholder, Warren F. Coolidge. In response to the request for the account valuation, please be advised that on July 14, 2001, the total number of shares in the account was 100.328. The net asset value per share was $14.54. The total dollar value for the account on that date was $1,458.77. If you have any questions, please call us on our toll-free number, 1-800-343-2898. Our Client Service Representatives will be happy to assist you. qz~!n Service Representative _ WY/I0~012Q4~~1/08 ('; . . ,',~~ M 0.. :!; "i.,., \,;.1 i t;"- ~ o C::~ l.)(j) Q)O:: 0:: o N U c::l i5 _,1) '::$= m= au Evergreen Service Company po. Box 2121 . Boston, Massachusetts 02106-2121 . 18001343-2898 --i.......f 1 . +;,. 4- ~J'-J <f/ : 4./ THEVanguCll"d;RoUr. ESTATE OF WARREN F COOLIDGE 365 WALNUT ST CARLISLEPA 17013-3752 August 9, 2001 Prime Money Market Fund 09904177946 Inter-Term Treasury Fund Wellesly Income Fund Long-Term Corporate PAIns L T Tax-Exempt GNMA Fund Investor 09879039504 Dear Mrs. Coolidge: We are responding to a telephone call from Ms. Carol Wert of the Frey and Tiley Law Offices requesting we send you a letter with the values of the above referenced accounts as of July 14, 200 I. Please accept our sincere condolences for the loss of Mr. Warren F. Coolidge. Since that date fell on a non-business day, we are providing the values for July 13,2001. On that date, the number of shares, price per share, and the value of the account were as follows: Warren F. Coolidge & Eleanor U. Coolidge Joint Tenants with Rights of Survivorship Fund Name Shares Price Value 09904177946 Prime Money Market Fund Accrued Dividends: $76.57 50,835.430 $1.00 $50,835.43 , Vanguard Voyager Service@ Post Office Bnxl/)oo, V,\Lky Forgie, 1\::nnsy\\'ani;11()4022boo 80028412.:/-5 . \V\~'\V.V;H1g'll;\rd.c()J1l AT REV-151.1 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER 21-01-Q684 Warren F. CoolidQe Debts of decedent must be renorted on Schedule J. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman-Roth Funerai Home 2,190 2. Westminster Cemetery, Funerai 500 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (5) Social Security Number(s) I EIN Number of Personal Represen1.ative(s) Street Address City State Zip Year(s) Commission F'aid: 0 2. Attorney Fees 9,000 3. Family Exemption: (If decedent's address is not the same as claimant's. attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 0 4. Probate Fees 392 5. Accountant's Fees 0 6. Tax Return Preparer's Fees 0 7. Register of Wills, (3) Short Certificates 9 8. Cumberland Law Journal, Advertising 75 9. The Sentinel, Advertising 81 10. Filing Fee 15 11. File First and Final Account 107 TOTAL 'Also enter on line 9, Recanilulationl $ 12,369 (If more space Is needed, insert additional sheets of the same size) AT REV-1~12 EX -I- {1-:7) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE_IDENT DECEDENT ESTATE OF Warren F. Coolidqe SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER 21-01-0684 Include unreimbursed medical eXDenses. ITEM NUMBER 1. DESCRIPTION Carlisle Regional Medical Center, Medical AMOUNT 20 TOTAL (Also enter on line 10 Recanitulation\ $ (If more space IS needed, insert additional sheets of the same size) 20 217' REV-1513 EX -I" (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Warren F. Coolidne 21-01-1684 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON/SI RECEIVING PROPERTY Do Not List Trustee'sl OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 <a) (1.2)] 1. Eleanor U. Coolidge 365 Wainut Street Carlisle PA 17013 Spouse 100% for life 2. Philip W. Coolidge 30 Arlington Street Winchester MA 01890 Son 33% of residue 3. Thomas E. Coolidge 265 Mooreland Avenue Carlisle PA 17013 Son 33% of residue 4. Julia E. Stolz 2 Gillis Drive North Reading MA 01864 Daughter 33% of residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS; A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 (If more space is needed, insert additional sheets of the same size) ,~--" LAST WILL AND TESTAMENT OF WARREN F. COOLIDGE I, WARREN F. COOLIDGE, of 365 Walnut Street in the Borough of Carlisle, Cumberland County, Penn5ylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, herehy revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executrix or Executor to pay all of my just debts and funeral expenses as SOon after my death as may be found convenient to do so. 2. All of the furniture and household goods and furnishings located in the house occupied by my wife and me are owned jointly by us as tenants by the entirety. I give and bequeath to my wife, Eleanor U. Coolidge, all of my clothing and personal affects and all of my other articles of personal use and adornment, and all of my automobiles, provided she shall survive me by a period of ninety (90) days. Should she fail to so survive me, then I give, devise and bequeath the same to such of my three (3) children as shall survive me by a period of ninety (90) days, to be divided among them as my Executor shall determine. My three (3) children are Philip W. Coolidge, Thomas E. Coolidge, and Julia E. Stolz. . 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, r give, devise, and bequeath to my hereinafter named Trustees, in trust, to receive and to invest the same, with a view to selecting such investments which will tend to preserve the purchasing power of the corpus consistent with prudent management and such that the corpus as a whole will yield a reasonable annual income consistent with then prevailing investment conditions, and to pay the income arising therefrom at least semi- annually but at more convenient intervals if possible, to or for the benefit of my wife, Eleanor U. Coolidge, so long as she shall live, and at her death the corpus thereof as then constituted shall be divided into three (3) equal shares as follows: a) One (I) share for the benefit of my son, Philip W.Coolidge, the income from which shall be paid to him semi-annually until his oldest child shall attain 18 years of age, at which time the Trust shall be divided into equal shares for each of his then living chIldren and the income from all of such shares shail continue to be paid to him so long as he shall live, except that from the principal of the share of any such child of his the Trustees or surviving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the proper education of such child of Philip W. Coolidge, provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my son, Philip W. Coolidge, the Trust shall tenninate and the amounts then held for the benefit of each of his children shail be paid as follows: The income shall be paid semi- annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shaH be paid to.the income beneficiary upon that beneficiary attaining 25 years of age, and upon that beneficiary attaining 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary. and upon the beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Philip W. Coolidge for whom an allocation of principal has been made should become deceased then the share to which such deceased child would have been entitled to receive shan be immediately paid to or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of. the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person Of persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death. b) One (I) share for the benefit of my son, Thomas E. Coolidge, the income from which shail be paid to him semi-annually until his oldest child shall attain 18 years of age, at which time the Trust shall be divided into equal shares for each of his then living children and the income from all of such shares shall continue to be paid to him so long as he shall live, except that from the principal of the share of any such child of his the Trustees or sur~ving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the' proper education of such child of Thomas E. Coolidge, provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my son, Thomas E. Coolidge, the Trust shall terminate and the amounts then held for the benefit of each of his children shall be paid as follows: Theincom~shall be paid semi-annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attaining 25 years of age, and upon that beneficiary attaining 30 years of age one-half (112) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the Page I of 4 Pages :j, (1Jl~ 'l~!l)lJIVI-- / beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Thomas E. Coolidge for whom an allocation of principal has been made should become deceased then the share to which such deceased child would have been entitled to receive shall be immediately paid to or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death. c) One (I) share for the benefit of my daughter, luliaE. Stolz, the income from which shall be paid to her semi-annually until her oldest child shall attain 18 years of age, at which time the Trust shall be divided into equal shares for each of her then living childrenand the income from all of such shares shall continue to be paid to her so long as she shall live, except that from the principal of the share of any such child of hers the Trustees or surviving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the proper education (Jf such child of Julia E. Stolz provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my daughter, JuliaE. Stolz, the Trust shall terminate and the amounts then held for the benefit of each of her children shall be paid as follows: The income shall be paid semi- annUally to the person entitled to the principal thereof and one-third (113) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attttining 2S years of age, and upon that beneficiary attaining 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Julia E. Stolz for whom an allocation of principal has been made should become deceased then the share to which such deceased child"would have been entitled to receive shall be immediatelypai!l to. or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of the estate of that child for distribution in accordance with that child's will. if any. otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death, but should she not be the mother of any living child at the time she becomes entitled to receive the income from the share allocated for her, then she shall be immediately entitled to distribution of the principal of her share as follows: One third (1/3) of the corpus thereof as then constituted at the time she attains 25 years of age. one-half (112) of the remaining corpus thereof at the time she attains 30 years of age, and the remaining portion of the corpus at the time she attains 35 years of age, but should any child be born to her after she became entitled to receive the income and before the entire corpus had been distributed to her, then that child or children shall be entitled to receive the income and eventually the principal on that portion or portions of the corpus of the share of Julia E..Stolz which has not been distributed to her, as hereinbefore set forth. d) No title in the trust hereby created, or in the income accruing therefrom, or in its accumulation, or in any share or shares thereof into which it may from time to time be divided, shall vest in any beneficiary and no beneficiary shall have the righr or power to transfer, sign, anticipate. or encumber his or h~r interest in said Trust, or the income therefrom, prior to the actual distribution thereof by the Trustees or T11lsteeto such beneficiary. Further, neither the income nor the principal of said Trust shaH be liable in any manner, in the possession of the Trustee, for the debts, contracts, or engagements of any of the beneficiaries. 4. I direct my Executrix or Executor to payout of the property which would otherwise become a part of the residuary trust, hereinabove established, all estate, inheritance, transfer and succession taxes, including interest and penalties thereon, which may be lawfully assessed by reason of my death. I hereby waive on behalf of my estate any right to recover any part of such taxes, interest or penalties from .any person, including any beneficiary of insurance on my life and anyone who may have received from me or from my estate any property which is taxable as a part of my estate. 5. In addition to the powers conferred by law, my Executrix or Executors and my Trustees, and their successors, are empowered: t a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds. under the laws of any govemingjurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of Page 2 of 4 Pages 1tf~ ~.C~~ such corporations; to pay aU assessments. subscriptions llnd other sums ot money which ITlIIY be deemed wise and expedient for the prolcctionand maintenance anile proponiOl\~ imeteStOf Iht investment in sueh corporations; to cxcn::ise any opdon orpriviJege whichmllybcconfcrred upon Iht holders of such stoc::ks, bonds, or other secutities of such CO~flltion5 either foc the conversion of lhe same into odler securities or for the purchase of .dduional securities, Bnd to make any and all necessary paymentS which may be required in connection Ihcl't!with; and generally to have and ~xcrcisc as to 1111 such stocks, bonds IUld other securit~, tbe powe~ of an tndividuaJ OWntr who is under trusl obligation. c. Toholdll1elrulilcorpusinoncormorcconsoJidatedfundsinwhichsepllrotesh:ues shllllhavcundividedintetest!.. d. To sell It pubiieor prlv4lc saJe for cash oruponcrcdil,orpllrtlyfor cash and partly on credit. and upon sLlch t~ and conditionsu shall Ix deemcdprtlpe1, llnyparl or pJlrts of ihc \rust ~5ta!~, and no purcbaserat IIny such sal~ shall be bQund to inquire into the ellptdiencyor propriety of any such sale or to see. to the applicalil'll\ oftbe purchase moneys arising th~l1:from. e. To keepon hand and uninvesled such money IlS may be deemed proper and for suchpcriod as may be found expedient f. To compromise, settleOl' .roitmC:my claim or demand in favor of or agllinsllhe tnIlitesllllc. g. And authoriud in the dischargc of fiduciuy duties, to employ coullselnnd 10 dttermi.neand top.y sucbcoulUielreuonablecompensationwhichshaJl be chargcd aloinstthc principalorincomcoftllcln15tfund,tndsbrJlfurtherbttntitlcdtochlUJcaialnstlheptincipalor lllComesuch Olherreasonableexpell5Cs and charxes as may be necessuy andpropct to Incur for the proper disc.hu&eof fiduciary dulies and for die proper 1IUlll1licment and lIdminislnllion (J( the UUStcstlllC. h. In maIcingllllY clivbionofpropcrt y illtoshv.res for tbc'f1l1TpO$C of allY disulbulion thcreofd1recltdbylbeprovbionaoftbe:trust,toma,kesuc:hdivisil>>lorrilstribulion,cilherincash or in kind, or panly in cash and. pattl)' in I:!nd, U sMl\ be ~rnoSI cxpcdlcnt,lUId in making any division or distribUtion in kind may allot any specific secwit)' or property Qr any undivided inlenlR therein to any OM or _ of such shares, and to that end may IIppnbe any or all of lhe propcrtyso to be a1lottedllDd the judgmcnt as to lhcpropricly(Jfauch aUouncrn.llRd l!.Sto the relativev\t.lu.erl)l'pu~ofdistrilmlionoflhesecuritiesorpropertysoalloltedshalJbefinllland eOllclusiveuponallpellOnllinltlestcdinthellWilorlnlh,o:divWonordIf,Ui'Olltionthenlof. i. AuthoriZed 10 reginerlU\y ulI$oh\ock or otherllSSClS of any trust in theitown names or in the name of a nominee. j. To retain any investrnenl$ocmutual tundswhich I moy own Dl the. time. of my dcmh lmd II' lldditionto Ill'VC5l.any parto! the TruslCOl'pus in sl,ICh mutual fund or mutuol funds a.s may be deemed odvisableor proper, irrespective of I1/bethetthe sv.meve auliloriztdfor the invesunenl oftrustfundsundtrlbelaWllofanYiovemingjutisdiction. 6. I hereby nominate, constiluleand appoinl my wife, Eleanor U. CoolidCC.lUtd my SOtl$, Philil W, Coo1idle. &nd Tbomu E. Coolidge, as Trustees of the Trusl hcreinabovecrealed, but shou d Eleanor U. Coolidge and Philip W. Coolidge and ThQItUlS E. CooIidJe Dnd the lilUll $\ItviVOf of them all ccase servinl lIS I Trustee Dr Trustees, tll~n in such event I nominDle, COnstitutCl and appoinl Financial Trust Services Company and it! suct:e5Sors, One WeSI High Strcet,ClIl'lislc.PilMsylvania,lISa/lcmlIIeorsuccessorTnlSle:c.pI'OvidedthatiIShllllac:ccptsuch appoinlmelltandlgn:.:lha.l.CGn\pe1\Sationforiuscrvice!lshllJlnolexctlcdonc-haJftllonepcrcent of the vllueofthe corpus ultsannualcompcnsarion,llnd thai it shall teteive ao other compcnu.tion ror ib servie~ otherwiselhesueee.s30r Trustee in placeol FinancialTrusl Services Company shall be IS nominlllCld by lhe Trustee Dr TrusteeS desiring to eeuse strfing lIS sllch or by Ihcbenefi<:iaries of the Trust wilh the approval of the Orphans' Coun Divisional Ihe Cumberland Cotmty Court of Common Ple.aL 7. I hereby notcinr.te, ~tihlle IlIld appoinl my wife, E1elll\orU. Coolidge, as Eltceutrix of this my LM! Will and Tcslamcnl, bUI should she pn=deccasc me or falt to qualify or CCllSt: s.crvll'gI1lSll(;h,tbt:minsllcnevcntlnominafC,eolUililllleandllppointrnysons, PhilipW, Coolidge and Thomas E. Coolidge, Qr either of them., as alternate or suteCS501" BxeelllOd, but snouJdbolh of them fail to t'jualifY or eel.!le servini u such, then in such tvent I nominllle, eonsUMe and appoinl FilllllClal Trust Services Company, and its sueee5Sors, O"e West HiSh Slreet, Carlisle, PCllnsylV&l1ia, /IS altematcor sueeeSSQr Executor, and J further direct lhal nOMOr lhem sha.llbe requiredto pD$ot tn.)' band 10 $ccurelhe faithful perfonnllllCC olher, his or lu dUlies in thIl Commonwealth OfPenDllylvanill, or in any olhcr jurisdiction. Pagc3 of4 Paies vU~J ~{1!{ . IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on four (4) pages, this 1M-day of September, \998. 1[;,,/1,," -1 ~~\Z(SEAL) men F. Coolidge . Signed, sealed, puhlished and declared by WARREN F. COOLIDGE, the Testator above- named, as and for his Last Will and Testament. in our presence, who. in his presence, at his request, and in the presence of each other. have hereunto subscribed our names as attesting witnesses. (,---~~_A _ ~ lfd~ K^j . U . Page 4 of 4 Pages AT REv-1514 EX + (1-97) (I) , COMMONWEALTH OF PENNSYLVANIA INHERITANCE T IV( RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet FILE NUMBER ESTATE OF Warren F. Coolidqe 21-01-0684 This schedule is to be used for all single life, joint or successive life estate and term certain calcuiations. For dates of death prior to 5-1-89, actuariai factors for single iife calculations can be obtained from the Department of Revenue, Specially Tax Unit. Actuarial factors can be found in IRS Pubiication 1457, Actuarial Values, Aipha Volume for dates of death on or after 5 -1-89. indicate the type of instrument which created the future interest beiow and attach a copy to the tax return. o Will Dlntervivos Deed of Trust o Other LIFE ESTATE INTEREST CALCULATION NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE LIFE TENANT IS' DATE OF BIRTH DATE OF DEATH IS PAYABLE Eieanor U. Coolidae 8/13/1928 73 o Life or o Term of Years DUfa or o Term of Years o Life or DTerm afYears DLifeor DTerm of Years 1. Vaiue of fund from which life estate is payable 2. Actuariai factor per appropriate table Interest table rate- 031/2%06% D10%OVariableRate 3. Value of life estate (Line 1 multiplied by Line 2) $ 704,184 0.4739 6% $ 333,734 NAME(S) OF NEAREST AGE AT TERM OF YEARS ANNUiTANTIS' DATE OF BIRTH DATE OF DEATH ANNUITY IS PAYABLE DLife or o Term of Years - o Ute or DTerm afYears DUfeor DTerm of Years D Life or 0 Term of Years - ANNUITY INTEREST CALCULATION 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corre~nding (number) Frequency of payout - OWeekiy (52) UBi-weekiy (26) o Monthly (12) OOuarterIY(4) o Semi-annually (2) o Annually (1) o Other ( ) 3. Amount of payout per period 4. Aggregate annuai payment, Line 2 muitiplied by Line 3 5. Annuity Factor (see instructions) Interesttabierate 031/2%06% 010% o 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 variabie rate and period payout is at beginning of period, calculation is : (Line 4 x Line 5 x Line 6) + Line 3 o $ o $ $ NOTE: The vaiues 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 13, 15,16 and 17. (If more space is needed, insert additional sheets of the same size) AT REV~1649 EX + (1-97) (I) COMMONWEALTH OF PENNSYLV.A.HIA INHERITANCE TAX RETURN R 51 ENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) SPOUSAL DISTRIBUTIONS ESTATE OF FILE NUMBER Warren F. CoolidQe 21-01-0684 00 not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement. a separate form must be filed for each trust. This election applies to the Trust (marital. residual A, S, 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 on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically Jdentify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arranqement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survlvin souse under a Section 9113 A trust or similar arran amant. DESCRIPTION VALUE 333,734 Part A Total $ 333 734 PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. DESCRIPTION VALUE . Part B Total $ (If more space is needed, insert additional sheets of the same size) o . In re: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA Trust Under Will of Warren F. Coolidge for benefit of Julia E. Stolz, et al. : ORPHANS' COURT DIVISION : 21-01-0684 PETITION FOR REFORMATION OF TRUST AND APPOINTMENT OF SUCCESSOR TRUSTEE TO THE HONORABLE, THE JUDGES OF SAID COURT: 1. Petitioners are Philip W. Coolidge, 950 Walnut Bottom Road, No. 15243, Carlisle, Cumberland County, Pennsylvania, and Thomas E. Coolidge, 265 Mooreland Avenue, Carlisle, Cumberland County, Pennsylvania. Petitioners file this Petition in their individual capacities and as trustees of the Trust Under Will of Warren F. Coolidge for benefit of Julia E. Stolz, et al. r'---' ._._ C~:J 2. Warren F. Coolidge died on July 14,2001, leaving his Last Will can,d)Testa~nt duly probated in the Office of the Register of Wills of Cumberland County to file numoer 21 ~I- ~, I N 684. By said probated Will, the late Warren F. Coolidge directed as follows: 3, All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoeyer'the same may be situate, I give, devise, and bequeath to my hereinafter named Trustees, in trust, to receive' and to invest the same, with a view to selecting such investments which will tend to preserve the purchasing power of the corpus consistent with prudent management and such that the corpus as a whole will yield a reasonable annual income consistent with then prevailing investment conditions, and to pay the income arising therefrom at least semi-annually but at more convenient intervals if possible, to or for the benefit of my wife, Eleanor U, Coolidge, so long as she shall live, and at her death the corpus thereof as then constituted shall be divided into three (3) equal shares as follows: a) One (1) share for the benefit of my son, Philip W, Coolidge, the income from which shaJl be paid to him semi-annually until his oldest child shall attain J 8 years of age, at which time the Trust shall be divided into equal shares for each of his then living children and the income from all of such shares shall continue to be paid to him so long as he shall live, except that from the principal of the share of any such child of his the Trustees or surviving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable tD be expended for the proper education of such child of Philip W. Coolidge, provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my son, Philip W, Coolidge, the Trust shall terminate and the amounts then held for the benefit of each of his children shall be paid as follows: The income shall be paid semi-annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attaining 25 years of age, and upon that beneficiary attaining 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shaJl be distributed but in the event any child of Philip W, Coolidge for whom an allocation of principal has been made should become deceased then the share to which sllch deceased child would have :::X:J ~l~ ,--=> >0 i.') f~~l CJ '.,C) -" .- ":1 '. C') In c::> o I ,'--:.1 (~) "l'-'-t ,~1/ A true and correct copy of said Last Will and Testament is attached hereto and incorporated herein by reference as Exhibit "A". 3. Pursuant to said terms of the Last Will and Testament of Warren F. Coolidge, a first and final account in the estate was filed and the residue of the estate was distributed to Eleanor U. Coolidge, Philip W. Coolidge and Thomas E. Coolidge as trustees. As a result Warren F. Coolidge intentionally did not name Julia E. Stolz as a trustee, nor did Eleanor U. Coolidge at any time during her life or at the time of her death name Julia E. Stolz as a successor trustee. 4. The said Eleanor U. Coolidge died on March 24, 2004. Since that time Petitioners have served as remaining trustees and as trustees have managed the funds in the trust. After the death of Eleanor U. Coolidge, because the Will created a number of distinct trust beneficiaries, each to be treated separately from all other beneficiaries, Petitioners have managed separate trusts for each beneficiary or class of beneficiaries. Because of such distinct treatment, Petitioners currently manage four distinct and separate trusts. 5. One of the trusts managed by Petitioners is a trust for the benefit of Julia E. Stolz and her issue. 6. The said Julia E. Stolz is the sister of Petitioners. 7. By two separate petitions with respect to Eleanor U. Coolidge and her estate, all of which were filed with the Orphans' Court of Cumberland County, Pennsylvania to file numbers 21-03-936 and 21-04-301, the said Julia E. Stolz alleged that Petitioners in the care of their mother exerted undue influence on their mother who Julia E. Stolz further alleged was incapacitated and lacking in testamentary capacity and exploited a confidential relationship for the Petitioner's personal gain. Both of these petitions have been dismissed by the Court. Julia E. Stolz also filed an additional petition against Petitioners in their capacity as Executors of the Estate of Eleanor U. Coolidge to prevent the cremation of the body of Eleanor U. Coolidge after her death. The Court dismissed this petition dissolving the temporary injunction by order dated March 31,2004. Additionally, an incident occurred involving the first petition in which Julia E. Stolz personally served on Beth Coolidge, wife of Petitioner Thomas E. Coolidge, a summons addressed to Thomas E. Coolidge, such service being done in such a manner as to cause a criminal complaint to be filed by the Carlisle Police against Julia E. Stolz. 8. Petitioners believe that each of the petitions filed by Julia E. Stolz was completely lacking in merit. As stated above, each of the petitions has been dismissed by the Court. 9. Petitioners believe that this extensive course of litigation has made it impracticable for them to work with Julia E. Stolz in a constructive manner and as a result has made it unreasonably difficult and burdensome for them to continue to act as trustees. 10. Because of this litigation in the Estate of Eleanor U. Coolidge, Petitioners desire to resign as trustees, pursuant to 42 Pa.C.S.A. S7104. 11. The Probate, Estates and Fiduciaries Code, 42 Pa.C.S.A. s7104(a) permits a trustee to resign with Court approval. 12. The names of all persons having any interest, vested or contingent, in the trust estate are as follows: Julia E. Stolz 2 Gillis Drive North Reading, Massachusetts 01864 Joseph Michael Stolz, a minor Parents: Julia E. Stolz and Jeffrey Stolz 2 Gillis Drive North Reading, Massachusetts 01864 13. Attached hereto and incorporated herein by reference as Exhibit "B" is a copy of Petitioners' First and Partial Account. Petitioners intend to file the original First and Partial Account with the Clerk of the Orphans Court for approval. 14. Manufacturers and Traders Trust Company, successor by merger to Financial Trust Company which was named as successor trustee in the Last Will and Testament of Warren F. Coolidge, has agreed to serve as trustee, subject to agreement by the parties in interest as to the means of calculating the trustee's compensation. A copy of the letter from Manufacturers and Traders Trust Company is attached hereto and incorporated herein as Exhibit "C". 15. Petitioners believe that the appointment of the successor trustee would honor the intent of Testator as stated in paragraph 3 above. 16. Petitioners believe that the proposed trustee compensation for Manufacturers and Traders Trust Company is consistent with the intent of Testator in creating the trust. 17. The Probate, Estates and Fiduciaries Code empowers the Orphans' Court to appoint a successor trustee. 18. To accommodate the future management of the trust, Petitioners believe that it would be advisable for the Court to grant to the successor trustee the power to appoint co- trustees or successor trustees without approval of the Court. 19. To accommodate the proper management of the trust, Petitioners believe that it would be advisable for the Court to reform the trust to specifically provide that the trust shall and will indemnify, defend and hold harmless each individual who is or has been a trustee from and against all liabilities, claims, demands, suits, proceedings, actions, causes of action and expenses (including, but not limited to, amounts paid in satisfaction of judgments, in compromise, as fines and penalties, as a deductible to errors and omissions insurance proceeds, and as counsel and other professional fees) of any and every kind and nature arising or growing out of the services of such individual as a trustee or which are incurred by such individual in connection with the defense or disposition of any liability, claim, demand, suit, proceeding, action, or cause of action, whether civil or criminal, in which such individual may be involved or with which such individual may be threatened by reason of such individual being or having been a trustee and which is brought by or on behalf of a beneficiary of the trust, except with respect to any matter as to which such individual shall have been adjudicated to have acted with intentional malfeasance or other intentional breach of fiduciary duty; such obligations of the trust shall be fulfilled by the then-current trustees of the trust who are hereby authorized and directed to make, upon the request of the indemnified individual, advance payments in connection with such obligations of the trust provided that the indemnified individual has given, at the time of the first such request a written undertaking to reimburse the trust in the event it is subsequently determined that such individual is not entitled to such indemnification, each such advance payment to be effected within ten days of the receipt of such request. 20. Petitioners further request that the First and Partial Account filed herewith be confirmed without exceptions and that all expenditures made or proposed therein, including fees paid to accountants, attorneys, investment advisers, trustees, and errors and omissions insurance carriers, be approved. 21. Petitioners request that a guardian ad litem be appointed for Joseph Stolz, the minor beneficiary, concerning the within petition and that the costs for the services of the guardian ad litem be authorized to be paid from the income of the trust to the extent that funds are available, and otherwise from the principal of the trust. WHEREFORE, Petitioners respectfully request that your Honorable Court confirm the First and Partial Account filed by them as trustees, including the proposed expenditures stated therein, and to reform the trust as follows: 1. To approve the resignation of Thomas E. Coolidge and Philip W. Coolidge as trustees of the Trust Under Will of Warren F. Coolidge for the benefit of Julia E. Stolz, et al. 2. To release the Petitioners from any further responsibility to act as trustees for said trust and to release them from any liability as trustees of said trust. 3. To appoint Manufacturers and Traders Trust Company as successor trustee of said trust, with annual compensation to be set pursuant to its current fee schedule, having a minimum annual fee of $3,000.00, said fee to be paid in monthly installments allocated 66% to principal and 34% to income.. 4. To authorize said successor trustee to name co-trustees or successor trustees without further approval of the Orphans' Court. 5. To authorize any trustee or successor trustee to obtain and to maintain errors and omissions insurance insuring all current, past and future trustees from liability for actions taken as trustees of said trust and to pay the premiums therefor from income and/or principal of the trust. 6. To reform the trust so that the trust shall and will indemnify, defend and hold harmless each individual who is or has been a trustee from and against all liabilities, claims, demands, suits, proceedings, actions, causes of action and expenses (including, but not limited to, amounts paid in satisfaction of judgments, in compromise, as fines and penalties, as a deductible to errors and omissions insurance proceeds, and as counsel and other professional fees) of any and every kind and nature arising or growing out of the services of such individual as a trustee or which are incurred by such individual in connection with the defense or disposition of any liability, claim, demand, suit, proceeding, action, or cause of action, whether civil or criminal, in which such individual may be involved or with which such individual may be threatened by reason of such individual being or having been a trustee and which is brought by or on behalf of a beneficiary of the trust, except with respect to any matter as to which such individual shall have been adjudicated to have acted with intentional malfeasance or other intentional breach of fiduciary duty; such obligations of the trust shall be fulfilled by the then-current trustees of the trust who are hereby authorized and directed to make, upon the request of the indemnified individual, advance payments in connection with such obligations of the trust provided that the indemnified individual has given, at the time of the first such request, a written undertaking to reimburse the trust in the event it is subsequently determined that such individual is not entitled to such indemnification, each such advance payment to be effected within ten days of the receipt of such request. Respectfully submitted, Frey & Tiley, By: Robert G. Frey, Esquire Supreme Court Number 46397 5 South Hanover Street Carlisle, Pennsylvania 17013 (717) 243-5838 We verify that the statements made herein are true and correct and understand that false statements herein are made subject to the penalties of 18 Pa. C. S. A. S 4904 relating to unsworn falsification to authorities. f~ r~-- Philip W. CoolIdge '?J-L__ If C~ Thomas E. Coolidge LAST WILL AND TESTAMENT OF WARREN F. COOLIDGE I, WARREN F. COOLIDGE, of 365 Walnut Street in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executrix or Executor to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. 2. All of the furniture and household goods and furnishings located in the house occupied by my wife and me are owned jointly by us as tenants by the entirety. I give and bequeath to my wife, Eleanor U. Coolidge, all of my clothing and personal affects and all of my other articles of personal use and adornment, and all of my automobiles, provided she shall survive me by a period of ninety (90) days. Should she fail to so survive me, then I give, devise and bequeath the same to such of my three (3) children as shall survive me by a period of ninety (90) days, to be divided among them as my Executor shall determine. My three (3) children are Philip W. Coolidge, Thomas E. Coolidge, and Julia E. Stolz. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise, and bequeath to my hereinafter named Trustees, in trust, to receive and to invest the same, with a 'view to selecting such investments which will tend to preserve the purchasing power of the corpus consiste1lt with prudent management and such that the corpus as a whole will yield a reasonable annual income consistent with then prevailing investment conditions, and to pay the income arising therefrom at least semi- annually but at more convenient intervals if possible, to or for the benefit of my wife, Eleanor U . Coolidge, so long as she shall live, and at her death the corpus thereof as then constituted shall be divided into three (3) equal shares as follows: a) One (1) share for the benefit of my son, Philip W.Coolidge, the income from which shall be paid to him semi-annually until his oldest child shall attain 18 years of age, at which time the Trust shall be divided into equal shares for each of his then living children and the income from all of such shares shall continue to be paid to him so long as he shall live, except that from the principal of the share of any such child of his the Trustees or surviving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the proper education of such child of Philip W. Coolidge, provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my son, Philip W. Coolidge, the Trust shall terminate and the amounts then held for the benefit of each of his children shall be paid as follows: The income shall be paid semi- annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attaining 25 years of age, and upon that beneficiary attaining 30 years of age one-half (1/2) of the corpus of that beneficiary's share as then constituted shall be paid to that beneficiary, and upon the beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Philip W. Coolidge for whom an allocation of principal has been made should become deceased then the share to which such deceased child would have been entitled to receive shall be immediately paid to or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of. the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death. b) One (1) share for the benefit of my son, Thomas E. Coolidge, the income from which shall be paid to him semi-annually until his oldest child shall attain 18 years of age, at which time the Trust shall be divided into equal shares for each of his then living children and the income from all of such shares shall continue to be paid to him so long as he shall live, except that from the principal of the share of any such child of his the Trustees or surviving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the' proper education of such child of Thomas E. Coolidge, provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my son, Thomas E. Coolidge, the Trust shall terminate and the amounts then held for the benefit of each of his children shall be paid as follows: The income shall be paid semi-annually to th~ person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attaining 25 years of a~e~ an? upon that beneficilll1-: attaining 30 years of age one-half (1/2) of the corpus of that benefiCiary s share as then constItuted shall be paid to that beneficiary, and upon the Page 1 of 4 Pages .. '1~~ ~/ CoJ{-.rL.- fDCH8f GAl< ocr beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Thomas E. Coolidge for whom an allocation of principal has been made should become deceased then the share to which such deceased child would have been entitled to receive shall be immediately paid to or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death. c) One (1) share for the benefit of my daughter, Julia E. Stolz, the incomefrom which shall be paid to her semi-annually until her oldest child shall attain IS years of age, at which time the Trust shall be divided into equal shares for each of her then living children and the income from all of such shares shall continue to be paid to her so long as she shall live, except that from the principal of the share of any such child of hers the Trustees or surviving Trustee may expend from principal whatever amount or amounts the Trustees or Trustee shall deem reasonable or desirable to be expended for the proper education of such child of Julia E. Stolz provided the then living parents of such child shall request and approve such distribution from principal, and upon the death of my daughter, Julia E. Stolz, the Trust shall terminate and the amounts then held for the benefit of each of her children shall be paid as follows: The income shall be paid semi- annually to the person entitled to the principal thereof and one-third (1/3) of the principal thereof as then constituted shall be paid to the income beneficiary upon that beneficiary attaining 25 years of age, and upon that beneficiary attaining 30 years of age one-half (112) of the corpus of that beneficiary's share as then .constituted shalL be paid .to that beneficiary, and upon the beneficiary attaining 35 years of age the balance of the corpus of that beneficiary's share shall be distributed but in the event any child of Julia E. Stolz for whom an allocation of principal has been made should become deceased then the share to which such deceased child. would have been entitled to receive shall be immediately pai~ to or for the benefit of the issue of that child, per stirpes, and if there be no such issue then to the representative of the estate of that child for distribution in accordance with that child's will, if any, otherwise to the person or persons entitled to receive the same under the intestate law of the jurisdiction in which that person was domiciled at the time of his or her death, but should she not be the mother of any living child at the time she becomes entitled to receive the income from the share allocated for her, then she shall be immediately entitled to distribution of the principal of her share as follows: One third (1/3) of the corpus thereof as then constituted at the time she attains 25 years of age, one-half (112) of the remaining corpus thereof at the time she attains 30 years of age, and the remaining portion of the corpus at the time she attains 35 years of age, but should any child be born to her after she became entitled to receive the income and before the entire corpus had been distributed to her, then that child or children shall be entitled to receive the income and eventually the principal on that portion or portions of the corpus of the share of Julia E. Stolz which has not been distributed to her, as hereinbefore set forth. d) No title in the trust hereby created, or in the income accruing therefrom, or in its accumulation, or in any share or shares thereof into which it may from time to time be divided, shall vest in any beneficiary and no beneficiary shall have the right or power to transfer, sign, anticipate, or encumber his or hc;r interest in said Trust, or the income therefrom, prior to the actual distribution thereof by the Trustees or Trustee to such beneficiary. Further, neitherthe income nor the principal of said Trust shall be liable in any manner, in the possession of the Trustee, for the debts, contracts, or engagements of any of the beneficiaries. 4. I direct my Executrix or Executor to payout of the property which would otherwise become a part of the residuary trust, hereinabove established, all estate, inheritance, transfer and succession taxes, including interest and penalties thereon, which may be lawfully assessed by reason of my death. I hereby waive on behalf of my estate any right to recover any part of such taxes, interest or penalties from .any person, including any beneficiary of insurance on my life and anyone who may have received from me or from my estate any property which is taxable as a part of my estate. 5. In addition to the powers conferred by law, my Executrix or Executors and my Trustees, and their successors, are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds. under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of Page 2 of 4 Pages Ii)ItIJT "A" lU~ ~.C~ such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To. keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to anyone or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. Authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain any investments or mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 6. I hereby nominate, constitute and appoint my wife, Eleanor U. Coolidge, and my sons, Philip W. Coolidge and Thomas E. Coolidge, as Trustees of the Trust hereinabove created, but should Eleanor U. Coolidge and Philip W. Coolidge and Thomas E. Coolidge and the final survivor of them all cease serving as a Trustee or Trustees, then in such event I nominate, constitute and appoint Financial Trust Services .Company and its successors, One West High Street, Carlisle, Pennsylvania, as alternate or successor Trustee, provided that it shall accept such appointment and agree that compensation for its services shall not exceed one-half of one percent of the value of the corpus as its annual compensation, and that it shall receive no other compensation for its services, otherwise the successor Trustee in place of Financial Trust Services Company shall be as nominated by the Trustee or Trustees desiring to cease serving as such or by the beneficiaries of the Trust with the approval of the Orphans' Court Division of the Cumberland County Court of Common Pleas. 7. I hereby nominate, constitute and appoint my wife, EleanorU. Coolidge, as Executrix of this my Last Will and Testament, but should she predecease me or fail to qualify or cease serving as such, then in such event I nomin~te, constitute and appoint my sons, Philip W. Coolidge and Thomas E. Coolidge, or either of them, as alternate or successor Executors, but should both of them fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint Financial Trust Services Company, and its successors, One West High Street, Carlisle, Pennsylvania, as alternate or successor Executor, and I further direct that none of !hem shall be required to post any bond to secure the faithful performance of her, his or its duties 10 the Commonwealth of Pennsylvania, or in any other jurisdiction. Page 3 of 4 Pages IDtflBrr"A' ~ J CrJij(f . IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on four (4) pages, this I ~ day of September, 1998. lft~I''''. '1 ~~~~(SEAL) arren F. Coolidge . I Signed, sealed, published and declared by WARREN F. COOLIDGE, the Testator above- named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~~~~T-:j - ~ ~~Jd~ . (j Page 4 of 4 Pages EIMEJf ~,. .. . First and Partial Account of Thomas E. Coolidge and Philip Coolidge Trustees of Warren F. Coolidge Trust for benefit of Julia Coolidge Stoltz Created Under Will of Warren F. Coolidge Late of the Borough of Carlisle, Cumberland County, Pennsylvania ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INCOME RECEIVED AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE AS STATED BELOW: PRINCIPAL RECEIVED January IS, 2002 Legg Mason Fund January 15,2002 AT&T Corp., common stock January 15,2002 AT &T Wireless Services, common stock January 15,2002 BP, PLC, American Depositary Receipt January 15,2002 Bellsouth Corp., common stock January 15,2002 Conagra Funds, common stock January 15,2002 Exxon Mobil Corp., common stock January 15,2002 FPL Group, Inc., common stock January 15,2002 Kimberly-Clark Corp., common stock January 15,2002 Lucent Technologies, common stock January 15,2002 M&T Bank, common stock January 15,2002 Scana Corp., common stock January 15,2002 Central Dauphin, Pennsylvania General Obligation Bond January 15,2002 l.P. Morgan & Co., common stock January 15,2002 West Chester, Pennsylvania Area School District Bond January 15,2002 York County, Pennsylvania Hospital Authority Bond February] 2, 2002 Vanguard GNMA Fund February 12,2002 Vanguard Inter-Term Treasury Bond Fund r,:vu.'~l""" ",,7;1" t:^nt~"., I IJ 1.026.59 1,2]2.78 527.90 11,194.18 2,622.97 1,577,39 34,486.00 5,856.75 370.13 351.75 88,379.64 1,154.79 6,892.60 3,558.15 7,048.70 3,350.58 5,459.88 9.164.94 . February 12, 2002 Vanguard Long Term Corporate Bond Fund February 12, 2002 Vanguard Long Term Tax Exempt Bond Fund February 12, 2002 Vanguard Wellesley Income Fund TOTAL PRINCIPAL RECEIVED 12,775,73 10,41367 20,754,15 228,179.27 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS June 12,2002 Cash in lieu of shares in Agere Systems August 20, 2002 Sale of Lucent Technologies November 18, 2002 Comcast Stock distributed, I for 5 stock split November 25, 2002 AT&T reverse stock split AT &T cash in lieu of distribution on split Comcast, cash in lieu of distribution December 17, 2002 Sale of AT&T December 31,2002 Vanguard GNMA short-term capital gain distribution December 31,2002 Vanguard PA Long-term tax exempt fund, short-term cap. Gain distrib December 31,2002 Vanguard Intermediate term fund, long-term capital gain distribution December 31, 2002 Vanguard PA Long-term tax exempt fund, short -term cap. Gain distrib March 31,2003 Vanguard Intermediate term fund, short -term capital gain distribution March 3l, 2003 Vanguard Intermediate term fund, long-term capital gain distribution December 31,2003 Vanguard Intermediate term fund, short-term capital gain distribution December 31, 2003 Vanguard Intermediate term fund, long-term capital gain distribution December 31, 2003 Vanguard PA Long-term tax exempt fund, short -term cap. Gain distrib December 31,2003 Vanguard PA Long-term tax exempt fund, long-term cap. Gain distrib. August 5, 2004 Sale of Vanguard Intermediate term Treasury fund (0.49) (216.99) 0,00 0,00 5.36 1.66 ( 137.12) 10.55 I. 11 149.70 5 I. 92 31.59 60.61 17.23 46.52 13.48 44.27 270.08 c August 5, 2004 Sale of Vanguard PA Long-term Tax Exempt fund August 5, 2004 Sale of Vanguard Wellesley Income Fund August 5,2004 Sale of Vanguard Long-term Corporate Fund August 5,2004 Sale of Vanguard GNMA fund August 16,2004 Sale of Agere Systems, Class A August 16, 2004 Sale of AT&T Wireless August 16,2004 Sale of Agere Systems, Class B August 16, 2004 Sale of Bellsouth August 16, 2004 Sale of Comcast August 16, 2004 Sale of M&T Bank September 15,2004 Sale of J. P. Morgan & Co. November 15,2004 Sale of West Chester School District bond December], 2004 Cash in lieu of shares in Neenah Paper December 3,2004 Royce Fund, Long-term capital gain distribution December 3,2004 Royce Fund, Short-term capital gain distribution December 3, 2004 Legg Mason Spec. Invest. Tr., Long-term capital gain distribution February I I, 2005 Sale of BP, PLC February 11,2005 Sale of Neenah Paper February 11,2005 Sale of York County PA Hospital Authority Revenue Bond February I I, 2005 Sale of Central Dauphin PA School District Bond 238.35 IM.II 89].66 8.34 ( 1.19) (74.96) (47.47) (883.74) (279.05) 17,867.62 (230.09) (391.00) 0.02 1,787.70 91.88 2,424.43 35.51 3.75 159.08 47.13 TOTAL NET GAIN (LOSS) ON SALE OR OTHER DISTRIBUIONS 22,161.56 EXHIBIT GtB'" ~ c INCOME RECEIVED 2002 Legg Mason Fund 0.71 Vanguard Inter-Term Treasury Fund 430.10 Vanguard Pa Tax-Exempt Investor Fund 442.76 Vanguard Wellesley Income Fund 9]8.64 Vanguard Long-term Corporate Fund 729.38 Vanguard GNMA Fund 271.57 AT&T Corp. 6.53 BP, PLC 364.35 Bell South 38.55 Conagra Foods, Inc. 63.50 Exxon Mobil 736.00 FPL Group, Inc. 232.00 Kimberly Clark 60.00 M&T Bank ] .177.05 Scana Corp 40.95 Legg Mason Money Market Fund 11.72 J. P. Morgan 254.17 West Chester School District 350.00 Central Dauphin School District 296.67 York County 160.00 ~Q-r.l. . W ~ll't.,'" CAntgt 1 ~~ . . . 2003 Vanguard Inter-Term Treasury Fund Vanguard Pa Tax-Exempt Investor Fund Vanguard Wellesley Income Fund Vanguard Long-term Corporate Fund Vanguard GNMA Fund BP, PLC Bell South Conagra Foods, Inc. Exxon Mobil FPL Group, Inc. Kimberly Clark M&T Bank Scana Corp Legg Mason Money Market Fund J. P. Morgan West Chester School District Central Dauphin School District York County 414.11 481.Q7 878.27 784.98 269.93 395.53 56.84 66.83 784.00 240.00 88.00 1.345.20 57.12 7.59 254.17 350.00 296.67 160.00 2004 Vanguard Inter-Term Treasury Fund Vanguard Inter-Term Treasury Fund Vanguard Pa Tax-Exempt Investor Fund Vanguard Pa Tax-Exempt Investor Fund 109.38 144.91 122.51 165.24 EXHmIT "13" . . . Vanguard Wellesley Income Fund 393.70 Vanguard Long-term Corporate Fund 197.29 Vanguard Long-term Corporate Fund 260.02 Vanguard GNMA Fund 66.59 Vanguard GNMA Fund 83.85 BP, PLC 104.70 Bell South 16.33 Conagra Foods, Inc. 17.33 Exxon Mobil 200.00 FPL Group, Inc. 62.00 Kimberly Clark 22.67 M&T Bank 14.49 Scana Corp ]27.08 Legg Mason Money Market Fund 1.04 J. P. Morgan 94.23 West Chester School District 16.33 Central Dauphin School District 17.33 Exxon Mobil 2]6.00 FPL Group, Inc. 62.00 Kimberly Clark 53.33 Scana Corp 30.66 M&T Bank 896.80 Legg Mason Money Market Fund 3.08 West Chester School District 175.00 EXJ1!.i\rr ~l3" ~ -- . Central Dauphin School District 148.33 York County 80.00 August 1, 2004 Bell South \7.64 August 2, 2004 Waypoint- Vanguard Income 555.21 August 5, 2004 Vanguard Inter-Term Treasury Fund 5.98 August 5, 2004 Vanguard Pa Tax-Exempt Investor Fund 6.89 August 5,2004 Vanguard Long-term Corporate Fund 10.83 August 5, 2004 Vanguard GNMA Fund 3.64 August 5, 2004 Vanguard Inter-Term Treasury Fund 0.90 August 5, 2004 Vanguard Pa Tax-Exempt Investor Fund 1.72 August 5, 2004 Vanguard Long-term Corporate Fund 4.15 August 5,2004 Vanguard GNMA Fund 0.62 August 27, 2004 Philip Coolidge 240.18 September 7, 2004 BP, PLC 101.44 September 10, 2004 Exxon Mobil 22\.07 September 15, 2004 FPL Group, Inc. 69.60 September \5, 2004 J. P. Morgan 130.07 October I, 2004 Scana Corp 15.69 October 4, 2004 Kimberly Clark 27.29 November 15,2004 West Chester School District 179.11 December I, 2004 Central Dauphin School District \5\.82 December I, 2004 York County 81.88 December 6, 2004 BP, PLC 102.11 December 10,2004 Exxon Mobil 222.53 EXHIBIT'13" . ,.. . . .. December 15,2004 FPL Group, Inc, 70.06 December 31,2004 Legg Mason Money Market Fund 19.10 Legg Mason Money Market Fund 37.69 Conagra Foods, Inc. 36.33 2005 January 3, 2005 Scana Corp 15.79 January 4, 2005 Kimberly Clark 27.47 January 31,2005 Legg Mason Money Market Fund 20.20 February II, 2005 Central Dauphin School District 59.43 February II, 2005 York County 32.05 February 28, 2005 Legg Mason Money Market Fund 13.17 March I. 2005 Conagra Foods, Inc. 18.72 March 2. 2005 Neenah Paper 0.21 March 10, 2005 Exxon Mobil 222.53 March 31, 2005 Legg Mason Money Market Fund 0.25 April 30, 2005 Legg Mason Money Market Fund CUI May 31, 2005 Legg Mason Money Market Fund 1.23 June 30, 2005 Legg Mason Money Market Fund 1.51 July 28, 2005 Legg Mason Money Market Fund 1.44 August 31, 2005 Legg Mason Money Market Fund 0.69 September 30, 2005 Legg Mason Money Market Fund 0.08 TOTAL INCOME RECEIVED 20,146.21 EXHJarf' "li:i' .. .. . c DISBURSEMENTS 2002 Foreign Tax witheld 2003 Foreign Tax witheld 2004 Foreign Tax witheld Wire fees, 2004 August 16,2004 Philip Coolidge, Trustee Fee August 16,2004 Thomas Coolidge, Trustee Fee Wire fees, 2005 April II, 2005 Boyer and Ritter, accounting fees April 15,2005 U.S. Treasury April 15,2005 Pennsylvania Department of Revenue August II, 2005 Boyer and Ritter, accounting fees December 31,2005 Thomas Coolidge, Trustee Fe December 31,2005 Philip Coolidge, Trustee Fee TOTAL DISBURSEMENTS 36.29 39.55 10.47 6.67 15.000.00 15,000.00 6.67 154.53 2,461.22 543.27 672.40 5,000.00 5,000.00 43.931.07 DISTRIBUTIONS 2002 Distributions to Eleanor U. Coolidge from Legg Mason Account 2002 Distributions to Eleanor U. Coolidge from Vanguard Account 2003 Distributions to Eleanor U. Coolidge from Legg Mason Account 2003 Distributions to Eleanor U. Coolidge from Vanguard Account 2004 Distributions to Eleanor U. Coolidge from Legg Mason Account 2004 Distributions to Eleanor U. Coolidge from Vanguard Account 2004 Distributions to Julia Stolze from Legg Mason Account Total Distributions 3,410.25 2.792.45 4,054.81 2.828.36 890.44 889.47 1,793.11 16,658.89 EXHIBIT "Bft ,... . .. RECAPITULATION TOTAL PRINCIPAL RECEIVED TOTAL INCOME RECEIVED NET GAIN (LOSS) ON SALES OR OTHER DISTRIBUTIONS TOTAL DISBURSEMENTS TOTAL DISTRIBUTIONS BALANCE HELD IN TRUST 228,179.27 20,146.2\ 22,161.56 43,931.07 16,658.89 209,897.08 ASSETS HELD IN TRUST HP, PLC Sponsored ADR, 237 shares Conagra Foods, Inc., 72 shares Exxon Mobil Corp., 824 shares FPL Group, Inc" 103 shares Kimberly-Clark Corp., 72 shares Scana Corp., 43 shares Legg Mason Opp. Trust, 1226.709 shares Legg Mason Value Trust, 1439.821 shares Legg Mason Spec' Invest. Trust, 813.671 shares Royce Fund, Pa Mutual Fund, 3781.343 shares Legg Mason Money Market Fund, $14,335.93 EXHmrr ~~3" .. '- , , . r!1 M&TInvestment Group February 6, 2006 Robert G. Frey, Esquire 5 South Hanover Street Carlisle, Pennsylvania 17013 RE: TUW Warren F. Coolidge FBO Julia Coolidge Stolz Dear Rob: In reply to your letter of January 16th regarding Manufacturers and Traders Trust Company serving as successor trustee of the above referenced trust, we would agree to assume the responsibilities as trustee. However, we believe it is important for you to communicate to the family that based upon the size of the trust; it will be subject to our annual minimum fee of$3,000.00. Based upon the current assets in the account, ($241,000.00) our minimum fee would equate to an annual fee of 1.25% of the account. We would calculate and charge one 1ih of the fee on a monthly basis and would allocate the fee 66% to principal and 34% to income of the trust. Should the family not be willing to consider our services under these arrangements, and wish to seek the services of another successor trustee, we would be willing to resign as trustee. We would however require the Orphans' Court of Cumberland County to confirm the alternate trustee. Please feel free to call with any questions. Thanks you. Very truly yours, Manufacturers and Traders Trust Company jbd(!r; David C. Gority Vice President and Trust Officer Private Client Services One West High Street, Carlisle, Pennsylvania 17013 (717) 240-4505 or 1-800-822-2155 EYHfBrr "c"