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Home My WebLink About02-0183 PETITION FOR PROBATE and GRANT OF E~tate of ~IIC?t [~, f'd/~/Vr~----.- No. also known as To: LETTERS ,;,2/- oa- ~'~ Deceased. Social Security No. *~--[~ The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ,,~ t'"I in the last wilt of the above decedent, dated and codicil(s) dated Register of Wills for the County of' OJmffff4r~,~ Commonwealth of Pennsylvania in the named , 19.~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in County, _Pennsylvajaja, with h~/~//~last family or pr.~_incipal/z~,_cd/~residencfd'*~ftC'~tq't'"'/~5~at / ~lg- .¢r'~tJ~..~-/(__~¢-~' d-~let.. P'[O' /=rOll 6ist street, number and muncipality)/:~, ~ Decendent, then ~)O __ years of age, died ~ ~W'~_~g',,t.~/,o~/2.oo?r_.~.- , at Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted .after execution of the wit! ¢o~fa~ered for probate; was not the victim of a killing and was never adjudicated tncompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ /OO/ooo $ $ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters 7'~-,..~//;-,Vf~,~/'7-,4~/ theron. (testamentary; administrat'ron c.t.a.; administration d.b.n.c.t.a.) lq-q3- OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF cJ~'~__~z.~,~/'~' f ss The perkioner(s) ahoy'e-named swear(s) or affirm(s) that the statements in the foregoing petition are [rue and cmrect ro the best of the knowledge and belief of petitioner(s) and that as personal represen- Sworn m or affirmed and subscr.~d ~ ~/~ /~[ ~ betore n:e tins __] 9th .... day of ~.~~~ ~ ~' No. ~7/-~ -/~ Estate of ~/~.~/ ~. /-/oo?~-~ , Deceased DECREE OF PROBATE AND GRANT OF LETTERS FEBRUARY 19, 2002 AND NOW the reverse side hereof, satisfactory proof having been presenLed before me, IT IS DECREED that the instrument(s) dated described therein be admitted_to ~orobate and filed of record as the last will of are hereby gr~ta 8'1 H~l xt~ax~,vw in consideration of the petition on MARY C/LEWj~ster of Will~s ~EES /4a,%~ ,q,C~-X, O,'Z' _~.~ Probate, Letters, EtC .......... $~00.00 A~NEY (Sup. ~.) Short Certificates(3) .......... $ 9.0 O /~ ~~~ ~~ _ xR~~g .ex.tra. pa~es $33.00 ~c~ . ~ ~.oo ~ a;~o~ a~ ,~,,-~~ TOTAL ~ $247.00 (~') ~-a~/o~ ~ _ ./ mai 1'~' '[~ ' ~'fi' '~' ~6~3k'~' '6~' '2- ~ 9- 02 4 . PHONE Co j,i ~:. 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 8030800 No. FEB 2 O 2002 Date COMMONWEALTH OF PENNSYLVANIA * OEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Emi ] UNDER 1 YEAR U~R I D~W DATE OF BIRTH ~. Pennsboro Twp. Cumberland US, ~MED FORCES? ,7..m,,,_.Pennsylvania ,mc~ Cumberland Homemaker Domestic 1814 Pine Street Camp Hill, PA 17011 ~o..,~o. F~R'S NAME (F~:~. La~) STATE t:ILE NUIt~BER SECURIT~ NUMBER ]o^~z.gr OEAm ,ucm. O.,. '~, I ~.m, ~..o.m..: ' white J Married IS.w. Purnell Payne Geo e W. Roberts W. Purnell Payne L j~,=. ~ ................ Lo,er Allen Twp., ?A 17011 O. Box New Cumberland, PA 17070-0431 'MEDICAl. EXAMINER/CORONER .o.Q".:.~::,..,~,.m,..,,o..~o., .... ,,,.,,o..,. m, o,,.,o.. ~..,. ..... - ., ,.. ,,,... d.,....~,, ..... '~ ~.,o,. .....,,l.-~ [] LAST WILL AND TESTAMENT OF EMILY R. PAYNE I, EMILY R. PAYNE, of Camp Hill, Lower Allen Township, Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. FIRST: I am married to W. PURNELL PAYNE, and all references to my husband in this Will are to him. I have two adult chil- dren, Joseph R. Hooper, and Fred B. Hooper, Jr., who are de- scribed in this Will as "my children," or as "a child of mine." Any person born to or adopted by a child of mine is described in this Will as "his issue," "their issue," or "my sons' issue." Provided, however, no adopted person shall benefit hereunder unless the order or decree of adoption is entered before such adopted person attains the age of twenty-one (21) years. SECOND: I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal property to my husband, or, if he does not survive me, I give said property to my children who survive me, to be divided between or among them as they may agree; provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he survived me. In the event of a disagreement, such disagreement shall be resolved by my Executor, who shall make such division as deemed appropriate, having due regard for the personal preferences of my children. -1- My Executor may distribute any such property allocated to a minor directly to the minor or to the person maintaining said minor or may sell any such property deemed unsuitable by paying the proceeds to the person maintaining the minor. I have complete confidence that my husband, my children or my Executor will honor any written instructions that I may leave with regard to said tangible personal property. THIRD: I make the following specific bequests: (a) Ten thousand dollars ($10,000.00) to Martha Laney Hooper of Harrisburg, Pennsylvania, provided she survives me; if she fails to survive me, this gift shall lapse and become a part of the residue herein. (b) Ten thousand dollars ($10,000.00) to Kathryn L. Hooper of Camp Hill, Pennsylvania, provided she survives me; if she fails to survive me, this gift shall lapse and become a part of the residue herein. (c) Five thousand dollars ($5,000.00) to Baughman Memorial United Methodist Church of New Cumberland, Pennsylvania, without restrictions as to use. FOURTH: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal, to my Trustee, herein- after named, IN TRUST NEVERTHELESS, to be managed, applied and distributed as follows: (a) Commencing with the date of my death, my Trustee shall pay to apply for the benefit of my husband during his lifetime all the net income from the Trust in convenient install- ments but no less frequently than quarter-annually. Any accrued and undistributed income at the death of my husband shall be paid to his Executor or Administrator. (b) In addition, my Trustee may pay to or apply for the benefit of my husband such sums from the principal of the Trust as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my husband, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my husband known to my Trustee. (c) My husband may at any time by written notice, require my Trustee either to make any nonproductive property of this Trust productive or to convert such nonproductive property to productive property within a reasonable time. (d) Unless my husband's Last Will and Testament specifically provides that the estate, succession, death or similar taxes assessed with respect to the assets of this Trust be paid otherwise, my Trustee shall pay to the Executor or Administrator of the estate of my husband for the purposes of paying such taxes, the amount by which such taxes assessed by reason of my husband's death shall be increased as a result of the inclusion of the assets of this Trust in his estate for such tax purposes. (e) Upon the death of my husband, or in the event my husband fails to survive me, or in the event my husband elects to take against this my Last Will and Testament (in which event my husband shall have no right whatsoever to income or principal under this Trust and shall be limited to only the minimum bene- fits available to him under Pennsylvania law as a surviving spouse) the entire remaining principal of this Trust shall be divided and distributed as follows: (i) One-fourth (1/4) to my son, Joseph R. Hooper, if living, otherwise, to his issue per stirpes. (ii) One-fourth (1/4) to my son, Fred B. Hooper, Jr., if living, otherwise to his issue per stirpes. (iii) One-half (1/2) to be divided equally among my grandchildren (my sons' issue) who survive me. (f) I intend by this Item to create a single trust of which a portion, herein referred to as the marital portion, would qualify for the federal estate tax marital deduction and/or the Pennsylvania inheritance tax marital exemption. The value of the marital portion at any time may be determined by multiplying the value of the trust estate at that time by the fraction then in effect. Commencing with my death and until the first distribu- tion of principal pursuant to the provisions of paragraph (b) above, the numerator of the fraction shall be the smallest pecuniary amount that, if allowed as a federal estate tax marital deduction, would result in the least possible federal estate tax being payable by reason of my death, considering the unified credit and the credit for state death taxes, but only to the extent those taxes are not thereby incurred or increased, and the denominator shall be the value as finally determined for federal estate tax purposes of all interests in property that were included in my gross estate and that became, or the proceeds of sale, investment, or reinvestment of which became, a part of the trust estate under this Item. At the time of each payment of principal pursuant to the provisions of paragraph (b) above, the fraction shall be adjusted, first by restating it so that the numerator and the denominator are the value of the marital portion and of the trust estate, respectively, immediately prior to the payment, and then by subtracting the amount of the payment from each of the numerator and the denominator, except that the numerator shall not be reduced below zero. FIFTH: If any beneficiary of this Trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated by reason of illness, accident, minority or other- wise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or, except when the beneficiary is my husband, to the person who has the care and control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. SIXTH: If any share hereunder becomes distributable to a beneficiary who has not attained the age of twenty-one (21) years, such share shall immediately vest in the beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of the share in trust for the beneficiary until the beneficiary attains the age of twenty-one (21) years, using so much of the net income and principal of the share as my Trustee deems necessary to provide for the proper support, medical care, and education of the beneficiary, taking into consideration to the extent my Trustee deems advisable any other income or re- sources of the beneficiary or his or her parents known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. The beneficiary's share shall be paid over and distributed to the beneficiary upon attaining the age of twenty-one (21) years, or if he or she shall sooner die, to his or her Executor or Administrator. My Trustee shall have with respect to each share so retained all the powers and discretions had with respect to the trusts created herein generally. SEVENTH: Anything in this Will to the contrary notwith- standing, no trust created herein shall continue beyond twenty- one (21) years after the deaths of the last survivor of my husband, my children and their issue living at the time of my death. Upon the expiration of such period, all trusts shall terminate and all the assets thereof shall be distributed to those beneficiaries (and in the same proportions) as are then entitled to receive the income therefrom. EIGHTH: If any beneficiary and I should die under such circumstances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary predeceased me. NINTH: (1) I name my sons, Fred B. Hooper, Jr., and Joseph R. Hooper, as my Co-Executors and Co-Trustees. If either of them shall be unable or unwilling to serve, I name William E. Miller, Jr. as the alternate Co-Executor and Co-Trustee. If neither of my sons is able or willing to serve, then William E. Miller, Jr. shall serve as sole Executor and sole Trustee. If William E. Miller, Jr. is unable or unwilling to serve, the law firm with which he is then associated or with which he was last associated shall appoint a qualified person to serve as one of my Executors and Trustees with one of my sons, or alone, as the case may be. I direct that my Co-Executors and Co-Trustees, and their succes- sors, herein referred to as my Executor and Trustee, regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (2) For services as Executor and Trustee, my Executor and Trustee shall receive reasonable compensation. TENTH: (1) I give to any Executor and to any Trustee named in this Will or any Codicil hereto or to any successor or substitute Executor or Trustee all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date of my death, during the administra- tion and until the completion of the distribution of my estate, and until the termination of all trusts created in this Will or any Codicil hereto and until the completion of the distribution of the assets of such trusts. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. (2) In determining the federal estate and income tax liabilities of my estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax deduc- tions and shall have the discretion to file a joint income tax return with my husband. (3) If at any time any trust created hereunder (or any share thereof if the trust shall have been divided into shares) shall be of such value that, in the opinion of my Trustee, the administration expense of holding the assets contained therein in trust is not justified, my Trustee, in its absolute discretion, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, my Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is .designated in equal shares to such beneficiaries. (4) My Executor and Trustee are authorized and empow- ered to acquire and to retain, either permanently or for such period of time as my Executor or Trustee may determine, any assets, including the capital stock of any closely held corpora- tion, whether such assets are or are not of the character ap- proved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (5) My Executor and my Trustee are authorized and empowered to disclaim any interest, in whole or in part, of which I, my Executor, or my Trustee, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). (6) My Executor and Trustee are authorized and empow- ered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor and Trustee are authorized and em- powered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to and to buy property from anyone (including a fiduciary or beneficiary hereunder); provided that any such loans shall be adequately secured and at a fair interest rate. (7) My Executor and Trustee are authorized and empow- ered to allocate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income, provid- ed, however, that this power shall not apply with respect to the trust created in Item Fourth during the life of my husband. ELEVENTH: No person who at any time is acting as a co- trustee (if any) hereunder shall have any power or obligation to participate in or to exercise any discretionary authority that I have given to my Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations. Such discretionary authority shall be exer- cised solely by the disinterested co-trustee. TWELFTH: No interest of any beneficiary under this Will, any Codicil hereto, or any trust created herein, shall be subject to anticipation or to voluntary or involuntary alienation. THIRTEENTH: Ail estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor and Trustee to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this ~ day of ~O~[~J 1995 SIGNED, SEALED, PUBLISHED, and DECLARED by EMILY R. PAYNE, as and for her Last Will and Testament, on the day and year last above written, in the presence of us, who, at her request, in her presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: -11- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF DAUPHIN : WE, EMILY R. PAYNE and WILLIAM E. MILLER, 3R. , , and DEB0~H L. RYAN , the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly (willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and to the best of his or her knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. EMILY R.~.YNE, T~tatrix Witness J Witness Subscribed, sworn to, and acknowledged before me by EMILY R. PAYNE, the Testatrix, and subscribed and sworn to before me by WILLIAM E. MILLER, 3R. , , and DEBORAH L. RYAN , witnesses, this ~ ~ ~ day of o a(j3n3, -12- Notary Public I' a~ Commission Expires March 8, 1999 NOTARIAL SEAL M~RJORIE L. JOHNSON, Nota~, Public City of Harl~ll3urg, Dauphin County 4711 Locust Lane Harrisburg, PA 17109 .AIANNE E. RUDEBUSCH ATTORNEY AT LAW (717) 657-0632 Fax 657-1512 Apri! 11, 2002 Cumberland County Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 RE: ESTATE OF EMILY R. PAYNE DATE OF DEATH: 2/14/02 Dear Sir/Madam: Enclosed please find a check number 2010 in the amount of $15,000.00 which represents payment for the above decedent's tax obligation for the estate. Would you kindly forward a receipt or acknowledgment of payment to me in the enclosed self addressed stamped envelope. Thank you for your attention to this matter. Very truly yours, Marianne E. Rudebusch MER/kaf Enclosures cc: Fred B. Hooper, Executor Joseph R. Hooper, Executor COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 001071 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) OO1O71 MARIANNE E RUDEBUSCH ESQUIRE 4711 LOCUST LANE HARRISBURG, PA 17109 ........ fold ESTATE INFORMATION: SSN: 210-40-2919 FILE NUMBER: 2102-01 83 DECEDENT NAME: PAYNE EMILY R DATE OF PAYMENT: 04/15/2002 POSTMARK DATE: 04/1 2/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/14/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 515,000.00 TOTAL AMOUNT PAID' 5,000.00 REMARKS' MARIANNE E RUDEBAUSH SEAL CHECK# 2010 INITIALS' JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS Name of Decedent: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Emily R. Payne Date of Death: 2 / 14/0 2 Will No. 2002-00183 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 3/2 2/0 2 - Name Address W. Purnell Payne 1814 Pine Street, Camp Hill, PA 17011 Joseph R. Hooper 4815 Cape Sand Blast Rd., Port St. Joe, FL Fred B. Hooper 1074 Country Hill Drive, Hbg., PA 17111 Susan Welch 83A high St., Newton, MA 02164 Joseph R. Hooper 1448 Eleanor St., Toledo, OH 43612 39 Olive Ln., Owings Mills, MD 21117 46 N. Gate Pk., W. Newton, MA 02465 Timothy Hooper Jennifer L. Hooper Ann Hooper 4 Landmark Drive, Malvern, PA 19355 Martha Laney 4 Landmark Drive, Malvern, PA 19355 Amy Hooper 1238 Callowhill St., ~508, Phil. PA 19123 1011 Oak Lane, New Cumberland, PA 17070 Kathy Hooper Notice MsnowbeengiventoallpersonsentitledtheretounderRule5.6(a) except Date: 5/29/02 Signature Name Marianne E. Rudebusch, Esq. Address 4711 Locust Lane Harrisburg, PA 17109 Telephone (71 7 6 5 7- 0 6 3 2 Capacity: __ Personal Representative X Counsel for personal representative FIRST CLASS MAIL E. Rudebusch & COUNSELOR AT LAW Locust Lane isburg, PA 17109 County Register of Wills County Courthouse ~ Square 17013 Mariann~ ATrORN[ 4? Ha~ TO: Cumberland Cumberland 1 Courthous~ Carlisle, PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 002027 MARIANNE E. RUDEBUSCH ESQUIRE 4711 lOCUST LANE HARRISBURG, PA 17109 ESTATE INFORMATION: SSN: 210-40-2919 FILE NUMBER: 2102-0183 DECEDENT NAME: PAYNE EMILY R DATE OF PAYMENT: 01/09/2003 POSTMARK DATE: 01/07/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/14/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $151.44 TOTAL AMOUNT PAID: REMARKS' FRED B HOOPER JR C/O MARIANNE E RUDEBUSCH ESQ SEAL CHECK//2016 INITIALS: SK RECEIVED BY: $1 51.44 DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS RE¥-~CO EX (6-00) · - ~ COMMONWEALTH OF ~ PENNSYLVANIA ~-"~-r~'~-t,,,~::~,,,.. DEPARTMENT OF REVENUE ~;~,,~ DEPT. 280601 ~,)~ HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFtOIAI.. USE ON~:Y FILE NUMBER ° YEAR DATE OF BIRTH (MM-DD-YEAR 5-8-1 911 DATE OF DEATH (MM-DD-YEAR) 2-14-2002 NUMBER SOCIAL SECURITY NUMBER 210 - 40 - 291 9 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER PAYNE, W. PURNELL - - ~-]2. Supplemental Return [~] 4a. Future Interest Compromise (date of death after 12-12-82) []7. Decedent Maintained a Living Trust (Attach copy of Trust) [-'~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~---] 1. Original Return [~4. Limited Estate ~----]6. Decedent Died Testate (Attach copy of Will) r-~9. Litigation Proceeds Received E~]3. Remainder Return (date of deeth prior to 12-13-82) E~5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes --]11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS c/o Marianne E. Rudebusch, Lane PA 17109 NAME Fred B. Hooper & Joseph R. Hooper FIRM NAME (if Applicable) TELEPHONE NUMBER 717-657-0632 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [~ Separate Billing Requested 7. (7) 4711 Locust Harrisburg, 0.00 $289,932.28 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines %7) 9. Funeral Expenses &Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 91t3 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) N/A $ 20:000.00 0,00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax $1 41 , 049 1 5 rate, or transfers under Sec. 9116 (a)(1.2) ' 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. Esq. 0.00 116;801 _39 77:311 _R4 0.00 29,838.61 (8) $484,045.51 (11) 31,297,61 (t2) 452;747_q0 (13) 5.000.00 (14) 447,747.90 x .o 0 (15) 0. O0 x.0 ,~ (16) 12,901 .44 x .12 (17) O _ CO x .15 (18) 3;000,,00 : ~ > ~ I~E SURE TO ANSWER:ALL QUESTiONS: ON REVERSE SiDE AND RECHECK MATH OFFICIAL USE ONLY Decedent's Complete Address: STREET ADDRESS 1814 Pine Street CITY Camp Hill Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments $1 C. Discount Interest/Penalty if applicable D. Interest E. Penalty Total Credits ( A + B + C ) Total Interest/Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) PA I ziP 1 701 1 (1) $1 5,901 .44 (2) $15,750.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 151 .44 151 .44 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) 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 right to designate who shall use the property transferred or its income; ............................................ [] [] 6. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OFTHE 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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE O.F PERSON RESPONSIBLE FOR I;~-~G RETI,.IRN ADDRESS SIGNATURE OF pREpARER bTHER THAN REERESENTATIVE DATE DATE ADDRESS 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 RS. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(12)]. The tax rate imposed on the net vaiue of transfers to or for the use of the decedenrs lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ,R ~EV--I~3 EX + (1-97). ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF EMILY R. PAYNE FILE NUMBER 21-02-0183 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 3. 4. 5. DESCRIPTION Scudder Investments Account No. 0060590552t-7 AARP Investments American Century Prudential Putnam Account No. C01-1-210-40-2919-BBB Methodist Church Bond TOTAL (Also enter on line 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH $18,232.96 $49,137.39 $23,254.26 $135,262.00 $14,045.67 $50,000.00 $ 289,932.28 Scudder Investments Service Company P.O. Box 219151 Kansas City MO 64121 March 5, 2002 Fred Hooper 1074 Country Hill Dr Harrisburg PA 17111 Inquiry #: Fund: Account #: 20275623 Scudder US GovemmentSecurities Fnd-A O93343379OO Dear Fred B. Hooper: This letter is in response to your inquiry regarding the value of the account shown above. The account value as of February 14, 2002, was $18,232.96. The value of the account is calculated by multiplying the number of shares by the fund's net asset value price (NAV) on a given day. As of February 14, 2002, there was a total of 2,095.743 shares in this account. The fund's NAV on that date was $8.70. Please note that the value of the account changes daily with the fund's NAV. The daily NAV can be found under the mutual fund listings in the business section of your newspaper. We need a signature guaranteed letter of instruction signed by Fred B. Hooper and Joseph R. Hooper. A signature guarantee is a warranty by the guarantor that the signature is genuine. A Signature Guarantee will protect your account by assuring us that the person signing the form is authorized to do so. Before the owners sign the form, take it to a local bank, credit union, or broker and ask them for a "Signature Guarantee." A representative will verify your identity, witness your signature, stamp the form, and sign his/her name and title. It is important to remember that a "Signature Guarantee" is different from a Notary Public's stamp. Once we receive the requested paperwork back, then we can change the dividends to go out to W. Pumell Payne. Currently the dividends are being reinvested back into the account. To expedite the request, include the enclosed retum form with your instructions and return them in the postage-paid envelope provided. Please contact the Transaction Processing Department at (800) 575-2160 if we may be of further assistance. Sincerely, Heather Tucker Service Specialist Enclosure(s): Sig Guar Form for Non-Corp Use Postage Paid envelope (K98040) Return Form year-to-date account state for yoUr Investment Program ,rom scUDDER INVESTMENTS January 1, 2002, through March 31, 2002 Page 1 of 4 2~8~0 R I 0010 Ol 01204024-0001 012~' A EMILY HOOPER PAYNE 1814 PINE ST CAMP HILL PA 17011-7443 Your account number: 00605905521 How to contact us: To speak with a representative: (800) 253-2277 1-o get information, receive help or transact online: aarp.scudder.com To hear share prices and yield or to perform transactions on our automated easy-access line: (800) 631-4636 account value The total value of your account asof 03/31/02 account summary Holdings (as of 03/31/02) Asset class and fund name : : FUnd-ac¢Odnt :; ~,eS yoU own x :price :;= market ValUe ,' of assets Income GNMA Fund-Class AARP 193-00605905521 3,282.391 14.97 49,137.39 100.00% 30 day net annualized SEC yield on 03/28 was 4.90% Added together, the amounts in bold in the activity summary equal your total return for each period. Activity summary YTD 01/01-03/31 Beginning market value $49,399.98 Net amount invested Investment gain/decline Ending market value 03/31/02 $49,399.98 -262.59 =$49,137.39 Dividends taken in cash $723.78 Are you headed for or already in retirement? If so, then check out the enclosed brochure for some helpful retirement planning tips from the ~%SRP Investment Program from Scudder. 00002602 288930 R I 0010 Ol 01204024-0001 01299 A / 000440235 March 4, 2002 Fred B. HooFer Jr. 1074 Country Hill Drive Harrisburg, PA 17111 Re: Account 970-000011706-Emily H. Payne Dear Mr. HooFer: We have noted in our records the death of your mother. Please accept our condolences on your loss. In response to your inquiry/the value of Emily Payne's single-ownership account on February 14, 2002, was $23,254.26. v' With your recent correspondence, we received a copy of the appointment listing you and Joseph R. Hooper as the personal representatives of Ms. Payne's estate. To distribute the assets from the above-listed account, please provide us with the following additional documents: Certification of the estate's employer identification number (not Ms. Payne's Soda2 Security number) and backup-withholding status. The enclosed IRS Form W-9 should be used to provide us with proper certification. If an employer identification number is not certified for the estate, we will file all information provided to the IRS (IRS Forms 1099-B and 1099-DIV) under Ms. Payne's name and Soda2 Security number. If an employer identification number for the estate is certified subsequent to the redemption, transfer, or reregistration of an account, we cannot change the information or the taxpayer identification number provided to the IRS. · A completed application if the shares will be transferred to a nonestate account. Written instructions signed by you and Mr. HooFer in capadty as the personal representatives to reregister or redeem the shares. If redeeming or transferring the money to a nonestate account, both of your signatures must be guaranteed by a commerdal bank or member firm of a major stock exchange. Each guarantee must be an ink stamp or medallion that states "Signature Guaranteed" and must be signed by an authorized person with that person's title and the date. Hoop~r March 4, 2002 Page 2 We understand this can be a difficult time. If you have any questions orff we can be of further assistance, please call our Investor Relations department at 1-800-345-2021 and refer to Document No. 00225578 or visit our Web site at www.americancentury.com. $~ncerely, Document No. O0225578--jse Endosure: Application IRS Form W-9 Business Reply Envelope Joni Shreve~Mustard Senior Correspondence Representative Prudential Shelly A. Weibley Registered Assistant shelly _we~btey'a~pm~ec. March 7, 2002 Charles A. Koch Jr. Prudential Securities Incorporated First Vice President - Investments 3 Lemoy~e Drive :,~ar'es kcchlr:~rusec.com lemoyne, PA 17043 P.D. Box 7, Camp Hill, PA 17001-98,52 P. Jay Nevel Client ser~ce Assistant Tel 717 761-7344 800 468-8685 Fax 717 g7§-8426 Mr. Joseph R. Hooper Mr. Fred B. Hooper 1074 Country Hill Drive Harrisburg, PA 17111 RE: Estate of Emily R. Payne COpy Dear Sirs: Listed below are the securities and values held at Prudential Securities in account #04~, 137038, titled Mrs. Emily Hooper Payne, as of 2/14/02. QUANTITY DESCRIPTION 2/14/02 VALUE 800 Energy East Corp $15616 100 Exelon Corp $5030 1051.759 Pru Value Fund A $16060 1979.118 Dreyfus Premier State Muni Eld $30854 Fund PA A 2798.045 Eaton Vance Inv Trust Pa A $28792 3430.028 Lord Abbett NaV! T/F Income Fd B $38862 Money Market $~8 Please be advised that this account can be released to the estate account with written instructions signed by both executors as well as the enclosed Affidavit of Domicile. If your intentions are to open an estate account at Prudential Securities, let me know and I can send the necessary paperwork to you. Sincerely, / S~ley ~ Registered Assistant *he nformation contained hereto has 3een ;¢tamed from sources believed reliable but not nec~sariiy complete and cannct ~e guaranteed. Th~s report, s ~ct ~he cPffc:al record of your account. Your arudent~at Securities Client Statement :~e ~ffic,.31 record of ,/our accaunt. ,'ear-to-Date Statement January I, 2002 - March 3 I, 2002 PUTNAM[ NVESTMENTS EMILY HOOPER PAYNE 1814 PINE ST CAMP HILL PA 17011~7443 Investment firm: PRUDENTIAL SECURITIES INC Representative: MR. R. LUKE ROHRAUGH Representative phone number:. 1-717-761-7344 For Putnam assistance: 1-800-225-1581 www.putnaminvestments.com A college education is one of the best investments you can make. Putnam CollegeAdvantage offers tax benefits, control features, high contribution limits, and mere. For details, visit www.putnaminvestments.com. Ohio residents can visit www.collegeadvantage.com. Total year to date Total for the quarter (January I - March 3 I) $ I S,900.00 $15,716.00 $ I S,900.00 $15,716.00 Putnam Managed Municipal Inc Tr Year to date :~: ~' ~ '~i ~ ............ ~ ~.; ~;~ distributions ~ ~i]i!i~ Dividends (cash) $ 285.00 Account open date: 03/13/1989 Capital gains (cash) $ 0.00 EMILY HOOPER PAYNE 01/01/2~2 ~nning Balance 7.950 2,0~.~ $15,9~.~ ($ .~75~ Per Share) ($ .~75~ Per Share) ($ .~75~ Per Share) PAGE I OF 2 033251 ~ I g '~00055773C A000~27885 .'ear-to-Date Statement January I, 2002 - March 3 I, 2002 PUTNAMI NVESTMENTS If"N/A" appears in any box, performance was either not available or not reported at the time this statement was produced, or the fund has not been in operation long enough for performance to be reported. See reverse for information on performance. PAGE 2 OF 2 033251% 18 ~:~(~055774C A~27~S COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Include the ITEM NUMBER SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER EMILY R. PAYNE 21 -02-01 83 )roceeds 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. VALUE AT DATE DESCRIPTION OF DEATH Waypoint Bank Account Savings Account No. 2222030106 Waypoint Bank Account Checking Account No. 106100588 AAA Financial Services Savings Accounts No. 7800015626 Waypoint Bank Certificate of Deposit No. 3156302412 Waypoint Bank Certificate of Deposit No. 455300225 Waypoint Bank Certificate of Deposit No. 400002082 M & T Bank Certificate of Deposit No. 31003910855716 M & T Bank Certificate of Deposit No. 31003911001061 $9,709.24 $12,975.38 $11,174.43 $28,338.99 $13,261.47 $18,212,42 $11,697.30 $11,432.16 TOTAL (Also enter on line 5, Recapitulation) 801 .39 (If more space is needed, insert additional sheets of the same size) y] Wag I.n t LOOK FOR US. WE'LL GET YOU TH!~RE. P.O. Box 1711. Harrisburg, Pennsglvania 17105-1711 Member FDIC; EMILY HOOPER PAYNE DECD 1074 COUNTRY HILL RD HARRISBURG PA 17111 96 STATEMENT DATE 3/22/02 PAGE 1 ACCOUNT TYPE OF ACCOUNT: INTEREST PAID ANNUAL PERCENTAGE YIELD DAYS IN CYCLE YEAR TO DATE EARNED (APYE) 2222020106 TOTALLY FREE 21 AVERAGE BALANCE .00 PREVIOUS BALANCE DEPOSITS WITHDRAWALS CHARGES INTEREST g.27g.g6 229.28 9,709.24 .00 .00 ENDING BALANCE .00 DATE ACTIVITY DESCRIPTION DEPOSITS WITHDRAWALS 2/25/02 018: US GOVT-A/INVESTMENT 88.02 2/26/02 lg2: GNMA FUND/INVESTMENT 241.26 3/01/02 CLOSING DEBIT ............. 9,709.24 .......................... 62ii2~-~T)etter! Just thlnk...no more writing checks. stuffing envelopes, or pmstingstamps) Paying all your bills with just a few clicks is sim~le- and way more convenient) Visit us online at www.waypointbank.com to find out how easy Online Bi)l Payment is) BALANCE 9,467.98 g,70g.24 .00 POD-502 (2/02) Customer SErvicE Toll-Free I-B66-WAYPOINT (I-866-929-7646) · In York Area 717/815-4500 www. wagpointbank.com LOOK FOR US, WE'LL GET YOU THERE. P.O. Box 1711, Harrisburg. P~nnsglvanla 17105-1711 Member FDIC EMILY HOOPER PAYNE DECD 1074 COUNTRY HILL RD HARRISBURG PA 17111 48 STATEMENT DATE 3/25/02 PAGE 1 ACCOUNT 0106100588 TYPE OF ACCOUNT: MONEY MARKET INTEREST PAID YEAR TO DATE 28.17 ANNUAL PERCENTAGE YIELD DAYS IN CYCLE EARNED (APYE) .83 ~ 28 AVERAGE BALANCE 1.390.13 PREVIOUS BALANCE 12,974.50 DATE 3/01/02 3/01/02 DEPOSITS .00 ACTIVITY DESCRIPTION INTEREST PAID AT CLOSING CLOSING DEBIT Online stuffing few clicks t! WITHDRAWALS CHARGES 12.975.38 .00 DEPOSITS .88 INTEREST .88 WITHDRAWALS 5.38 .'checks. ,: orpasting' all your.b just le - and way Visit us online at ENDING BALANCE .00 BALANCE 12.975.38 .00 www.waypointbank, om to find out how emsy Online Bill Payment is! POD-502 f2/02) Customer Service Toll-Free 1-866-WAYPOINT (I-866-9;09-7646) · In York ArEa 717/815-4500 www. wagpointbank.com Financial Services H& [ BANK 3995 HOHARD HUGHES PKNY LAS VEGAS NV 89109 EHZLY H PAYNE 1814 PZNE ST CAHP HILL PA 17011-7443 Statement Closing Date March 29, 2002 78000-15626 780/990 Page I of I Carl 1-877-481-6222 For 24-Hour Account Information or Current Rates STATEMENT SA WNGS Account no. 7800015626 Beginning balance on March I, 2002 Deposits and other additions Withdrawals Ending balance on March 29, 2002 $ 11,150,02 + 24.41 - 11,174.43 $ .00 Interest earned this period 24.41 Interest paid YTD 77.86 Your Annual Percentage Yield earned is 3.00 % and is calculated on the average balance of $10,751.81 for 28 days. " Daily activity on your account Date Amount Description Beginning Balance Mar 28 Z4.4] + FINAL INTEREST Mar 28 11,174.43- DEBIT MEMO TO CLOSE ACCT Your account is closed and this is your final statement. Balance 11,150,02 .00 Thank you for banking at M&I BANK FSB . ruly 19, 2002 Estate Search The Estate of: Date of Death (D.O.D.) To Whom It May Concern: EMILY H PAYNE 2/14/2002 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. Accrued Interest Type Balances (Includes Accr. Int.) SAV 15004201814660 WILLIAM P PAYNE 4320 $12,378.89 $7.63 EMILY H PAYNE CD 31003910855716 EMILY H PAYNE 4320 $11,697.30 $270.19 CD 31003911001061 EMILY H PAYNE 4320 $11,432.16 $106.26 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 our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Authorized Signature Manufacturers and Traders Trust Company · 1100 Wehrle Drive, RO. Box 767, Buffalo, NY 14240-0767 REV-1509 EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF EMILY R. PAYNE SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER 21-02-0183 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 W. Pumell Payne 1814 Pine Street Camp Hill, PA 17011 ADDRESS RELATIONSHIP TO DECEDENT Spouse JOiNTLY-OWNED PROPERTY: Lb ~ ~ ~'N DATE DESCRIPTION OF PROPfiH ~ ¥ % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number, Attach DATE OF DEATH DECD'S VALUE OF NUMSER TENANT JOINT deed for jointly-held real estate, VALUE OF ASSET INTEREST DECEDENT'S INTERES 1. A. 1814 Pine Street Camp Hill, PA $110,000.00 50% 155,000.00 2. A. AllFirst Financial Services Account No. 87008140742333 $12,412.97 50% t; 6,206.49 3. A. AllFirst Financial Services Account No. 0033382735 $ 3,242.78 50% g 1,621.39 4. A. Allfirst Financial Services AccountNo. 0067748821 $16,589.02 50% $ 8,294.51 5. A. M & T Bank Account Savings Account No. 15004201814660 $12,378.89 50% $ 6,189.45 TOTAL (Also enter on line 6, Recapitulation) $ 7 7,3 1 1.8 4 I , onal sheets of the same size) THIS DEED ~-~ ..'~' day of _(~ - Lord one thousand nine hundred eighty-seven (1987). in the year EMILY t. H)OPER, now EMILY H. PAYNE and WILLik~. PU'{NELL PAYNE, her husband Grantors, a::c. WILLIAF ?URNELL PAYNE and EMILY H. PAYNE, his wife, as tenants by the entirieties ?070 Grantees, WIT:f!]SSETH, that in consideration of ONE AND NO/100 ($1.00) Dollar, in l~and paid, the receipt whereof is hereby acknowledged, the said Grantors do L~.:'eby grant and cor~vey to the said Grantees, their heirs and assigns, ALL that certain lot or tract of land situate in Lower Allen Township, Cumb~riand County, Pennsylvania, more particularly bounded and described as follows, to w/t: BEGINNING at the point of intersection of the line of adJoiner between Lots No. 4 and 5, Block "D" and the southern line of Pine Street; thence South 11 degrees 6 ninutes East for a distance of 142.63 feet by said line of adJoiner to a point; thence South 74 degrees 56 minutes 20 seconds West for a distance of S0.19 feet to a point at the Southeastern corner of Lot No. 6, Block "D"; ther~ce North 11 degrees 6 minutes West by the Eastern line of Lot No. 8, Block "D" for a distance of' 1~8.17 feet to a point on the Southern line of Pine Str~et: thence North 78 degrees 54 minutes East by the southern line of Pine Street for a distance of 80 feet to the point and place of BEGINNING. EEiT'G Lot No. 5, Block "D" on the Plan of Lots of Cedar Village as recorded in the P.~c:order of Deeds O~fice in and for Cumberland County, Pennsylvania on ADr!l 23, 1959, in Plan Book 10, Page 25. THEREON ERECTED a brick ranch dwelling with attached carport known and numL~,:~ed as 18!4 Pine '3~reet, Cedar Village. BEING the same premises which Frank B. Snyder, Jr. and June M. Snyder, his wife, by their deed dated April 1, 1982, and recorded in the Office of the Recorder of Deeds in and for the County of Cumberland and Commonwealth of Pennsylvania in Deed Book "S", Volume 29, Page 854, granted and conveyed unto Emily R. Hooper, widow, one of the Grantor herein. UNDER AND SUBJECT, nevertheless, to the restrictions and covenants recorded June 9, 1955 in the Recorder's Office aforesaid in Miscl. Book 114, Page 69. THIS IS A CONVEYANCE BETWEEN HUSBAND AND WIFE AND IS EXEMPT FROM ALL REALTY TRANSFER TAXES. STONE. SAJER & STEWART Attorneys et Law 414 Bridge Street New Cumberland, Pa. 17070 AND the said Grantors hereby covenant and agree that they will warrant specially the property hereby conveyed. Page 2 IN WITNESS WHEREOF, said Grantors have hereunto set their hands and seals the day and year first above written. STONE. SAJER & STEWART Attorneys et Law 414 Bridge Street New Cumberlend. Pa. 17070 Signed, Sealed, and Delivered in the Presence of STATE OF PENNSYLVANIA COUNTY OF Corm, ~,~. ~ ~ ~'0 : : SS: : the undersigned officer, personally appeared EMILY R. HOOPER, now EMILY H. PAYNE and WILLIAM PURNELL PAYNE, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and that they executed the same for the purposes acknowledged ~':~".,r- '-- '"'V.~ "~.% IN WITNESS W~REOF, I hereunto set my hand and . ~ ~ ~ · ...~' ._ ~ ·.,_ .. - ~ ~ . ,~ ,~.~' .. · - .' ~ Page 3 I do hereby certify that the precise residence and complete post office address of the within named Grantees are: Attorney New Cumberland, Pa. 17070 COMMONWEALTH OF PENNSYLVANIA : COUNTY OF CUMBERLAND : RECORDED on this , . / day of ~w~6Lukj A.D. 19 ~_~_~, in the Recorder's office of theL~C°unty, in Deed Book __~, Vo~u.e 3 ~. , Page /~0 . '..G~ven under my hand and the seal of the said office, the date &~bve written. ~corder. Page 4 REV-1511 EX+ (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF EMILY R. PAYNE FILE NUMBER 21-02-0183 Debts of decedent must be reported on Schedule ITEM NUMBER DESCRIPTION A. 1. 2 3 4 5. 6. 7. 8. FUNERALEXPENSES: Parthemore Funeral Home . Rolling Green Cemetery, · Funeral Lucheon · Bulletins Marker ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: __ Zip Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant W. Pur~"e!! Pa,;ne Street Address 181 4 Pine Street City Camp Hill State PA Relationship of Claimant to Decedent Spouse __Zip 17011 Probate Fees Accountant's Fees Tax Return Preparer's Fees Short Certificates Publications AMOUNT $7,857.20 319.00 1,000.00 159.09 Waived 16,606.82 3,500.00 247.00 45.00 104.50 TOTAL (Also enter on line 9, Recapitulation) more space is needed, insert additional sheets of the same size) 838.61 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER EMILY R. PAYNE 21 -02-01 83 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1, Holy Spirit Hospital Holy Spirit Hospital Miller and A~sociates TOTAL (Also enter on line 10, Recapitulation) $583.00 $532.00 $344.O0 459.00 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + {1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF EMILY R. PAYNE SCHEDULE J BENEFICIARIES FILE NUIViBER 21-02-0183 NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Katherine L. Hooper Camp Hill, PA Martha Laney Harrisburg, PA W. Pumell Payne Camp Hill, PA Trust RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Ex Daughter-In-Law Ex Daughter-In-Law Spouse Trust ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINB NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Baughman Memorial UMC TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insed additional sheets of the same size) AMOUNT OR SHARE OF ESTATE $10,000.00 $10,000.00 Personal Property Remainder 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET $5,000.00 I NHER I T'~i'.ICE T,4:: :: OC)bIM,'~NWEAL'i'H OF pENNSYLVANIA RESIDENT O~CE~I~NT E~ATE OF SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN ~.==_L. Check Box 4 on Rev.1500 Cover 5he~) FILE NUMBER 21-02-0183 EMILY R. PAYNE schedule iS to be dsed for all single !ifa, joint or successive life estate and term ce,Wain cabulations. For dates of death prior [o 5-1.89, .a~-'~. ariel factors for single life calculations can be obtained from t,he Department of Revenue, Specialty Tax Unit Actuarial tooters car~ be found in IRS Publication 1457, Actuarial Values, Alpha Volume f~r dates of death on or after 5 -1 Indicate the type of instrument which created the future interest below and attach a copy to the +,ax return 1~ Will [] Intervivos Deed ef Trust [] Other ....... I NEARi~'~ AGE AT' 'TER~I~ YELA~, 8 LI~E E~TATE :3 N^ME(8} OF DATE OF BIRTH I OAT~: (:~ DEATH PAYABLE ~ Life or [] Term of Yea~ .... --- [ [] Life or ~__ Term of Years 1. Val~ of fund ~m which life estate is pa~abte 2. Actuarial facto," per appropriate table Interest labia rate-- ~ 3 t/2% ~.~ 6% [] 10% ~ Variable Rate _5.6 % $ 350,436.Q~ ._ 3. Value of life ese. ate (Line 1 multiplied by Line 2) ._$ 6 3,7 3 7,..~ 31 _ -~ ....... ~ ' :';'" ' ' ""': ':" 'IDN 't:: i',,,[ :.:,<:;".: ~;:'~:~ .;.'~-2~..:.,.','.' '.'?':?!i':"~; ..~:. ~ · ........ · .......... :':, ....... . ...... ?. =;' :-: .~.'.'' ;~Ut,"l~. i~ERES~.'~ALC.U~:~. ,;'..'..: ~ ""':"~"' '~"' ........ ~: ;":' '"': "' ::~' :"" "':~ ~' ':": ::: ...... '~' ' ' ' NF_.ARE.ST AGE AT i-EP~I OF YEARS NAME(S) OF ANNUI~ {8 PAY~LE ~NUI1ANT(8) DA~ OF BIRTH DATE OF.DEAIH ~ Life or ~ Te[~ of Yea~s -~ ~ Ufo or ~ Term of Year:~ -~ ~ Life ~ ~ T~m of Yeam ~ Life or ~ Tem~ of Years Value of fund from whiah an~,ui~ is payable Ched; appropriate block below and enter corresponding (n~ber) Fr~ncy of payout- ~ Weekly (52) ~ Bi.-~ekly (26) ~ QU~' (4) ~ Semi-annual~ (2) ~ Annually (1) Amount cf ps, out per period Aggregate annu~ ~em, Li~e 2 mulb~i~ by Line 3 [] Monthly (12) ~Otherl ) Annuity Factor (see instruct, ions) Interest tab"~ rate [-]31/2% ~6% ~10% F} Variable Rate % Adjustment Factor (see instru~ons) Value of annuity - If using 3 1/2%, 6%, 10%, dr if variable rate and pedod payout is at end of pedod, calculation is: Line 4 x Line 5 x Line 6 If using vaAal~le rate a,~d period payout is ~ beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 $ .. NOTE: The values ol ~e funds which c~ste the above future interests must be reported as part of d ,e estate assets on Sch~ules A fi]rough G of thb tax return. The resulting life or a[,,quity interesff, s) should be reported at the appropriate tax rate on Lines 13, 15, 16and 17. mere si:ace is needed, insert, additional sheets cf the same Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters WHEREAS, on the 19th dated November 15th 1995 No. 2002-00183 ESTATE OF Late of PA No. 21-02-0183 PAYNE EMILY R LOWER ALLEN TOWNSHIP Deceased Social Security No. 210-40-2919 day of February 2002 an instrument was admitted to probate as the last will of PAYNE EMILY R (LAST, ~'lMS'i', MIDD~) late of LOWER ALLEN TOWNSHIP , CUMBERLAND County, who died on the 14th day of February 2002 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to HOOPER FRED B JR and HOOPER JOSEPH R who have duly qualified as Executor(rix) and have agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 19th day of February 2002. **NOTE** ALL NAMES A_BOVE APPEAR (LAST, FIRST, MIDDLE) LAST WILL AND TESTAMENT OF EMILY R. PAYNR I, EMILY R. PAYNE, of Camp Hill, Lower Allen Township, Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. FIRST: I am married to W. PURNELL PAYNE, and all references to my husband in this Will are to him. I have two adult chil- dren, Joseph R. Hooper, and Fred B. Hooper, Jr., who are de- scribed in this Will as "my children,,, or as "a child of mine.,, Any person born to or adopted by a child of mine is described in this Will as "his issue,,, "their issue,,, or "my sons' issue.,, Provided, however, no adopted person shall benefit hereunder unless the order or decree of adoption is entered before such adopted person attains the age of twenty-one (21) years. SECOND: I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal property to my husband, or, if he does not survive me, I give said property to my children who survive me, to be divided between or among them as they may agree; provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he survived me. In the event of a disagreement, such disagreement shall be resolved by my Executor, who shall make such division as deemed appropriate, having due regard for the personal preferences of my children. / My Executor may distribute any such property allocated to a minor directly to the minor or to the person maintaining said minor or may sell any such property deemed unsuitable by paying the proceeds to the person maintaining the minor. I have complete confidence that my husband, my children or my Executor will honor any written instructions that I may leave with regard to said tangible personal property. THIRD: I make the following specific bequests: ........... ~ (a) Ten thousand dollars ($10,000.00)~o Ma~tha Lane Hooper of Harrisburg, Pennsylvania, provided she survives me; if she fails to survive me, this gift shall lapse and become a part of the residue herein. (b) Ten thousand dollars ($10,000.00) ~L~. .~t~'Kathryn Hooper O~Camp Hill, Pennsylvania, provided she survives me; if she~ails to survive me, this gift shall lapse and become a part of the residue herein. (c) Five thousand dollars ($5,000.00) to Baughman Memorial United Methodist Church of New Cumberland, Pennsylvania, without restrictions as to use FOURTH: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal, to my Trustee, herein- after named, IN TRUST NEVERTHELESS, to be managed, applied and distributed as follows: -2- (a) Commencing with the date of my death, my Trustee shall pay to apply for the benefit of my husband during his lifetime all the net income from the Trust in convenient install- ments but no less frequently than quarter-annually. Any accrued and undistributed income at the death of my husband shall be paid to his Executor or Administrator. (b) In addition, my Trustee may pay to or apply for the benefit of my husband such sums from the principal of the Trust as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my husband, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my husband known to my Trustee. (c) My husband may at any time by written notice, require my Trustee either to make any nonproductive property of this Trust productive or to convert such nonproductive property to productive property within a reasonable time. (d) Unless my husband's Last Will and Testament specifically provides that the estate, succession, death or similar taxes assessed with respect to the assets of this Trust be paid otherwise, my Trustee shall pay to the Executor or Administrator of the estate of my husband for the purposes of paying such taxes, the amount by which such taxes assessed by reason of my husband's death shall be increased as a result of the inclusion of the assets of this Trust in his estate for Such tax purposes. (e) Upon the death of my husband, or in the event my husband fails to survive me, or in the event my husband elects to take against this my Last Will and Testament (in which event my husband shall have no right whatsoever to income or principal under this Trust and shall be limited to only the minimum bene- fits available to him under Pennsylvania law as a surviving spouse) the entire remaining principal of this Trust shall be divided and distributed as follows: (i) One-fourth (1/4) to my son, Joseph R. Hooper, if living, otherwise, to his issue per stirpes. (ii) One-fourth (1/4) to my son, Fred B. Hooper, Jr., if living, otherwise to his issue per stirpes. (iii) One-half (1/2) to be divided equally among my grandchildren (my sons' issue) who survive me. (f) I intend by this Item to create a single trust of which a portion, herein referred to as the marital portion, would qualify for the federal estate tax marital deduction and/or the Pennsylvania inheritance tax marital exemption. The value of the marital portion at any time may be determined by multiplying the value of the trust estate at that time by the fraction then in effect. Commencing with my death and until the first distribu- tion of principal pursuant to the provisions of paragraph (b) above, the numerator of the fraction shall be the smallest pecuniary amount that, if allowed as a federal estate tax marital deduction, would result in the least possible federal estate tax being payable by reason of my death, considering the unified credit and the credit for state death taxes, but only to the extent those taxes are not thereby incurred or increased, and the denominator shall be the value as finally determined for federal estate tax purposes of all interests in property that were included in my gross estate and that became, or the proceeds of sale, investment, or reinvestment of which became, a part of the trust estate under this Item. At the time of each payment of principal pursuant to the provisions of paragraph (b) above, the fraction shall be adjusted, first by restating it so that the numerator and the denominator are the value of the marital portion and of the trust estate, respectively, immediately prior to the payment, and then by subtracting the amount of the payment from each of the numerator and the denominator, except that the numerator shall not be reduced below zero. FIFTH: If any beneficiary of this Trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated by reason of illness, accident, minority or other- wise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or, except when the beneficiary is my husband, to the person who has the care and control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. SIXTH: If any share hereunder becomes distributable to a beneficiary who has not attained the age of twenty-one (21) years, such share shall immediately vest in the beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of the share in trust for the beneficiary until the beneficiary attains the age of twenty-one (21) years, using so much of the net income and principal of the share as my Trustee deems necessary to provide for the proper support, medical care, and education of the beneficiary, taking into consideration to the extent my Trustee deems advisable any other income or re- sources of the beneficiary or his or her parents known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. The beneficiary,s share shall be paid over and distributed to the beneficiary upon attaining the age of twenty-one (21) years, or if he or she shall sooner die, to his or her Executor or Administrator. My Trustee shall have with respect to each share so retained all the powers and discretions had with respect to the trusts created herein generally. SEVENTH: Anything in this Will to the contrary notwith- standing, no trust created herein shall continue beyond twenty- one (21) years after the deaths of the last survivor of my -6- husband, my children and their issue living at the time of my death. Upon the expiration of such period, all trusts shall terminate and all the assets thereof shall be distributed to those beneficiaries (and in the same proportions) as are then entitled to receive the income therefrom. ~IGHTH: If any beneficiary and I should die under such circumstances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary predeceased me. NINTH: (1) I name my sons, Fred B. Hooper, Jr., and Joseph R. Hooper, as my Co-Executors and Co-Trustees. If either of them shall be unable or unwilling to serve, I name William E. Miller, Jr. as the alternate Co-Executor and Co-Trustee. If neither of my sons is able or willing to serve, then William E. Miller, Jr. shall serve as sole Executor and sole Trustee. If William E. Miller, Jr. is unable or unwilling to serve, the law firm with which he is then associated or with which he was last associated shall appoint a qualified person to serve as one of my Executors and Trustees with one of my sons, or alone, as the case may be. I direct that my Co-Executors and Co-Trustees, and their succes- sors, herein referred to as my Executor and Trustee, regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (2) For services as Executor and Trustee, my Executor and Trustee shall receive reasonable compensation. TENTH: (1) I give to any Executor and to any Trustee named in this Will or any Codicil hereto or to any successor or substitute Executor or Trustee all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date of my death, during the administra- tion and until the completion of the distribution of my estate, and until the termination of all trusts created in this Will or any Codicil hereto and until the completion of the distribution of the assets of such trusts. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. (2) In determining the federal estate and income tax liabilities of my estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax deduc- tions and shall have the discretion to file a joint income tax return with my husband. (3) If at any time any trust created hereunder (or any share thereof if the trust shall have been divided into shares) shall be of such value that, in the opinion of my Trustee, the administration expense of holding the assets contained therein in trust is not justified, my Trustee, in its absolute discretion, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, my Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no pr®portion is .designated in equal shares to such beneficiaries. (4) My Executor and Trustee are authorized and empow- ered to acquire and to retain, either permanently or for such period of time as my Executor or Trustee may determine, any assets, including the capital stock of any closely held corpora- tion, whether such assets are or are not of the character ap- proved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (5) My Executor and my Trustee are authorized and empowered to disclaim any interest, in whole or in part, of which I, my Executor, or my Trustee, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). (6) My Executor and Trustee are authorized and empow- ered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor and Trustee are authorized and em- powered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to and to buy property from anyone (including a fiduciary or beneficiary hereunder); provided that any-such loans shall be adequately secured and at a fair interest rate. (7) My Executor and Trustee are authorized and empow- ered to allocate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income, provid- ed, however, that this power shall not apply with respect to the trust created in Item Fourth during the life of my husband. ELEVENTH: No person who at any time is acting as a co- trustee (if any) hereunder shall have any power or obligation to participate in or to exercise any discretionary authority that I have given to my Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations. Such discretionary authority shall be exer- cised solely by the disinterested co-trustee. TWELFTH: No interest of any beneficiary under this Will, any Codicil hereto, or any trust created herein, shall be subject to anticipation or to voluntary or involuntary alienation. THIRTEENTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor and Trustee to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this ~T~ day of ~OQ~Y~J~], 1995. EMILY R. PAINE j ~ / ~ SIGNED, SEALED, PUBLISHED, and DECLARED by EMILY R. PAYNE, as and for her Last Will and Testament, on the day and year last above written, in the presence of us, who, at her request, in her presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: -11- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF DAUPHIN : WE, EMILY R. PAYNE and WILLIAM E. MILLER, JR. , and DEBORAH L. RYAN , the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly (willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and to the best of his or her knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. EMILY R./YNE, T~tatrix --Witness ,~ ~// Witness J ~ Witness Subscribed, sworn to, and acknowledged before me by EMILY R. PAYNE, the Testatrix, and subscribed and sworn to before me by WILLIAM E. MILLER, JR. , , and DEBORAH L. RYAN , witnesses, this 1~ ~ day of Notary Public -12- NOTARIAL SEAL MARJORtE L JOHNSON, Notary PuDl~c City of Harrl~ourg Dauphin Counb/ i~ Comcnisslon 5xlD,res March 8. 1 999 Register of Wills of Dauphin County, Pennsylvania Estate of EMILY R. also known as INVENTORY PAYNE No. 21-02-0183 , Deceased Date of Death 2-1 4- 2 0 0 2 Social Security No. 21 0- 4 0- 2 91 9 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/VVe 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: ~'~arianne E. Rudebusch Address: 4711 Locust Lane Harrisburq, PA 17109 Telephone: 71 7 - 657-- 0632 Personal Representative: Fred B. Hooper Joseph R. Hooper 2. 3. 4. 5. 6. 7. 8. 9. RW--.8 Description Scudder Investments AARP Investments American Century Prudential Putnam Methodist Church Bond Waypoint Bank Account Waypoint Bank Account AAA Financial Services (Attach Additional Sheets if necessary) Value, $]8,232.96 $49,137.39 $23,254.26 $]35,262.00 $14,045.67 $50,000.00 $ 9,709.24 $12,975.38 $11,174.43 lotah NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the eler:tion of the personal representative· include the value of each item, but such figures should not be extended into the total of the Inventory REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY, cont. 10. 11. 12. 13. 14. Waypoint Bank Certificate of Deposit Waypoint Bank Certificate of Deposit Waypoint Bank Certificate of Deposit M & T Bank Certificate of Deposit M & T Bank Certificate of Deposit TOTAL $28,338.99 $13,261.47 $18,212.42 $11,697.30 $11,432.16 $406,733.67 PL'EASE' FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF ..THE-STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION Name of Decedent: Date of Death: Estate No.: STATUS REPORT UNDER RULE 6.12 EMILY R. PAYNE 2-14-2002 21-02-0183 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes × No If the answer is No, state when the personal representative reasonably believes that the administration will be complete: N/A (date) If the answer to No. 1 is yes, state the following: A. Did the personal representative file a final account with the court? Yes No x B. The separate Orphans' Court No. (if any) for the personal representative's account is: ~/~ (Not Applicable in Dauphin County) C. Did the personal representative state an account informally to the parties in interest? Yes × No D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: (M^H:rmt/AM3) Signature Name (Please type or prinO Address Harr~sbur~ PA ~7~09 ~ 0 O 3 ~9_ Telephone No. Capacity: X Personal Representative Counsel for Personal Representative IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA REGISTER OF WILLS .... IN RE: ESTATE OF: Emily R. Payne :2002-00183 PRAECIPE FOR ENTRY OF APPEARANCE TO THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA: Please enter the appearance of Marianne E. Rudebusch, Esquire on behalf of the Estate of Emily R. Payne in the above referenced matter. Respectfully Submitted, Dated: Marianne E. Rudebusch, Esquire 4711 Locust Lane Harrisburg, PA 17109 (717) 657-0632 Id. No. 63522 PLEASE 'FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF ~E~TATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: Estate No.: Emily R. Payne 2/14/02 2002-00183 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes x No Date: (MAH:rmt/AM3) If the answer is No, state when the personal representative reasonably believes that the administration will be complete: (date) If the answer to No. 1 is yes, state the following: A. Did the personal representative file a final account with the court7 Yes No x B. The separate Orphans' Court No. (if any) for the personal representative's account is: (Not Applicable in Dauphin County) C. Did the personal representative state an account informally to the parties in interest? Yes × No D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signature 2/4/03 Marianne E. Rudebusch, Esquire Name (Please type or print) 4711 Locust Lane, Narrisburq, PA Address 717-657-0632 Telephone No. 17109 Capacity: X Personal Representative Counsel for Personal Representative IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA REGISTER OF WILLS IN RE: ESTATE OF: Emily R. Payne : 21-02-183 PRAECIPE FOR ENTRY OF APPEARANCE TO THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA: Please enter the appearance of Marianne E. Rudebusch, Esquire on behalf of the Estate of Emily R. Payne in the above referenced matter. Respectfully Submitted, Dated: Marianne E. Rudebusch, Esquire 4711 Locust Lane Harrisburg, PA 17109 (717) 657-0632 Id. No. 63522 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17118-0601 FRED B & JOSEPH R HOOPER C/O N E RUDEBUSCH ESQ q711 LOCUST LN HaG PA 17109 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX REV-15~i7 EX &FP (01-OS) DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACM 05-05-2005 PAYNE 02-15-2002 11 02-0185 CUHBERLAND 101 Amount Remitted EHILY R HAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGTSTER OF N/LLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THIS LINE I~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF PAYNE EHTLY R FILE NO. 21 02-0183 ACM 101 DATE 05-05-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Hold Stock/Partnership Interest (Schedule C) (3) ~. Mortgages/Notes Receivable (Schedule D) (~) $. Cash/Bank Deposits/Hisc. Personal Propar~y (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Dob~s/Hortgago LiabiZitios/Lions (Schedule Z) (10) 11. Total Deductions 12. Nat Value of Tax Return .00 2891932.18 .00 .0O 116~801.$9 77~$11.8q .00 (8) NOTE: To insure proper credit to your account, submit ~he upper portion of this form with your tax payment. ~8~,0~5.51 29,838.61 1,~59.00 (11) (12) 31.297.61 q52,7~7.90 13. NOTE: reflect figures that include the total of ALL returns assessed to date. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Nat Value of Estate Subject to Tax (1~) If an assessment Has issued prevlously, lines 1~, 15 and/er 16, 17, 5,000.00 ~7,7R7.90 18 and 19 will (15), lq1,0~9.15 x O0 = .00 (16) 286,698.75 x Oq5 = 12,901.~q (17) .00 X 12 = .00 (18) ZO,O00.O0 x 15 = 3,000.00 (19)= 15,901.qq ASSESSMENT OF TAX: 1.6. Amount of Line 1~ at Spousal rata 16. Aeount of Line lq taxable at Lineal/Class A rata 17. Aeount of Line 1~ at Sibling rata 18. Amount of Line 1~ taxable at Collateral/Class B rata 19. Princi >al Tax Due TAX CREDITS PAYMENT RECE/PT D/SCOUNT (+) DATE NUMBER /NTEREST/PEN PAID (- 0~-12-2002 CD001071 789.~7 01-07-200~ CD002027 .95- ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AHOUNT PAID 15,000.00 151 .~q TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 15,939.96 38.52CR .00 38.52CR ( ZF TOTAL DUE IS LESS THAN SI, NO PAYMENT IS REGUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNZN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December IZ, 1982 -- if any futura interest in th-" estate~ transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tho expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any such futura interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of 1000. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILES, AGENT A refund of · tax credit) which ams not requested on the Tax Return) may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ars available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z4-hcur answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-50Z0 (TT only). Any party in interest not satisfied aith the appraisement) allowance, ar dismllowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --mritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg) PA 17128-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue) Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, Dept. 180601) Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-ISO1) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decsdent's death, a five percent (51) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same aanner 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 aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January l, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after January l, 1982 mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 are: Interest Daily Interest Daily Interest Daily Yea__r Rate Factor Year Rate Factor Year Rate Factor 1982 202 .000548 1987 92 .000247 1999 ?Z .000192 1983 167. .000438 1988-1991 llZ .000301 ZOO0 81 .000219 1984 llZ .000301 1991 91 .000147 2001 97. .000147 1985 13Z .000356 1993-1994 72 .000192 2002 62 .000164 1986 lOZ .000274 1995-1998 92 .000147 2003 51 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DATLy 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 shomn on the Notice, additional interest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: TRUST OF ) ~,, EMILY R. PAYNE ) No. 21-02-0183 ~-- ~ _..~.., i~ F . _ ~- LATE OF LOWER ALLEN TOWNSHIP ) °' ' ~ .~-~ '- ~ `. .- ,~-~ __ _ ; z WAIVER OF ACCOUNT RECEIPT '' ~ '= RELEASE AND AGREEMENT OF INDEMNITY ~' ~~~ ~ `~.' u, ' WHEREAS, Emily R. Payne by her Last Will and Testament dated November 15, 1995, appointed Fred B. Hooper, Jr. and Joseph R. Hooper as Co-Trustees of the Testamentary Trust, hereinafter, whether one or more, individual or corporate, called Fiduciary; and WHEREAS, Joseph R. Hooper, Co-Trustee, died December 12, 2008; and WHEREAS, in her said Will, the Testatrix provided, inter alia, as follows: "FOURTH: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal, to my Trustee..., IN TRUST NEVERTHELESS, to be managed, applied and distributed as follows: (a) Commencing with the date of my death, my Trustee shall pay to and apply for the benefit of my husband during his lifetime all the net income from the Trust in convenient installments but no less frequently than quarter- annually. Any accrued and undistributed income at the death of my husband shall be paid to his Executor or Administrator. (b) In addition, my Trustee may pay to or apply for the benefit of my husband such sums from the principal of the Trust as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my husband, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my husband known to my Trustee. (c) My husband may at any time by written notice, require my Trustee either to make any nonproductive property of this Trust productive or to convert such nonproductive property to productive property within a reasonable time. (d) Unless my husband's Last Will and Testament specifically provides that the estate, succession, death or similar taxes assessed with respect to the assets of this Trust be paid otherwise, my Trustee shall pay ~. y to the Executor or Administrator of the estate of my husband for the purposes of paying such taxes, the amount by which such taxes assessed by reason of my husband's death shall be increased as a result of the inclusion of the assets of this Trust in his estate for such tax purposes. (e) Upon the death of my husband...the entire remaining principal of this Trust shall be divided and distributed as follows: (i) One-fourth (1/4) to my son, Joseph R. Hooper, if living, otherwise, to his issue per stirpes. (ii) One-fourth (1/4) to my son, Fred B. Hooper, Jr., if living, otherwise to his issue per stirpes. (iii) One-half (1/2) to be divided equally among my grandchildren (my sons' issue) who survive me....." WHEREAS, the Testatrixwas survived by her husband, W. Purnell Payne, who died February 23, 2010; and WHEREAS, the Testatrix was survived by her son, Joseph R. Hooper, who died in December 12, 2008, survived by his children, Jennifer L. Hooper, Joseph R. Hooper, Timothy Michael Hooper and Susan Hooper Welch, all of whom are of age and sui~uris; and WHEREAS, the Testatrix was survived by her son, Fred B. Hooper, Jr., who is of age and sui 'uris; and WHEREAS, the Testatrix was survived by her six grandchildren, namely, Ann L. Hooper, Amy R. Hooper, Jennifer L. Hooper, Joseph R. Hooper, Timothy Michael Hooper and Susan Hooper Welch, all of whom are of age and sui~uris; and NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that the undersigned, being all of the parties in interest, intending to be legally bound and in consideration of the immediate termination of the aforesaid Trust and distribution of the net balance of principal and undistributed income, hereby: 1. Waive the filing of an account of the administration of the aforesaid Trust in any court. 2. Declare that the undersigned have examined and approved the attached First and Final Account of Fiduciary with the same force and effect as if such account had been 2 filed with, and audited, adjudicated and confirmed absolutely by a court of competent jurisdiction, and as if the combined principal and income balance had been awarded by the court in accordance with the Schedule of Distribution (adjusted for closing costs) hereinafter set forth. 3. Warrant that the beneficiaries named in the informal Schedule of Distribution are the sole remaining parties in interest in the Trust and entitled to receive the entire distribution thereof in accordance with the Schedule of Distribution listed below: SCHEDULE OF DISTRIBUTION COMBINED BALANCE ON HAND FOR DISTRIBUTION per "Summary of Account" $334,706.08 Distributions per aforesaid Will provisions: TO Fred B. Hooper, Jr., son 25% of Residue, consisting of Cash TO Ann L. Hooper, granddaughter 8.3334% of Residue, consisting of Cash TO Amy R. Hooper, granddaughter 8.3334% of Residue, consisting of Cash TO Jennifer L. Hooper, granddaughter 14.5833% of Residue, consisting of Cash TO Joseph R. Hooper, grandson 14.5833% of Residue, consisting of Cash TO Timothy Michael. Hooper, grandson 14.5833% of Residue, consisting of Cash TO Susan Hooper Welch, granddaughter 14.5833% of Residue, consisting of Cash TOTAL DISTRIBUTION $ 83,676.52 27,892.38 27,892.38 48,811.20 48,811.20 48,811.20 48.811.20 $334,706.08 3 AND the undersigned absolutely and irrevocably remise, release, quit-claim and forever discharge the Fiduciary, his/their heirs, personal representatives, successors and assigns, of and from any and all actions, liabilities, claims and demands whatsoever relating in any way to their administration of the Trust and distribution in accordance with the aforesaid Schedule of Distribution and without a court accounting and adjudication; AND the undersigned agree to indemnify and hold harmless, to the extent of the funds received by the undersigned, the Fiduciary, his/their heirs, personal representatives, successors and assigns, from and against any claims, liabilities, loss or expense (including costs and counsel fees) arising from any cause whatsoever, which the Fiduciary may incur as a result of the administration of the Trust and distribution of Trust assets without the formal approval of a court of competent jurisdiction. AND the undersigned declare that this instrument shall be governed by the laws of Pennsylvania and shall be legally binding as an agreement upon the undersigned and upon the undersigned's heirs, personal representatives, successors and assigns. IN WITNESS WHEREOF, these presents are executed under seal this _~ day of c (~ ~'1.~.._ , 2010. WITNESS: ~,,,.--° G - ~l/~-- -~'~r F B. Hooper, Jr. 4 (SEAL) IN WITNESS WHEREOF, these presents are executed under seal this ~ ~ day of , 2010. WITNESS: '-?'1t.c~.. ~~c~~~ ,~ r(SEAL} Ann L. ooper rhl~ ~..v ~:;. fl. w ~t~+ 1 ~ 3 a IN WITNESS WHEREOF, of ~ , 2010. these presents are executed under seal this _1__~ da Y WITNES - (` <___~~~ ~ ~s,~,~ ~ ~ A .Hooper (SEAL} Z~ ~ p I IN WITNESS WHEREOF, these presents are executed under seal this fl day of (,~.~ , 2010. WITNESS: r: 7 ` ~ (SEAL) Jennifer L. Hoo 'er i~ 1 1T E S WHEREOF, these presents are executed under seal this ~~ day ~~ of ~-. , 2010. WITNESS: ,~ :- (SEAL ,-fi~- INWITNESS WHEREC)F, these presents are executed under seal this ~~-~ day of ~~ K ~ ~ , 2010. WITNESS: ~.-- ".~ ~ r (SEAL) Timothy icha H" p i COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL KELLY J. SMITH, Notary Pu#~fic East HaJnover Twp., 02tuttihirti Gty. My Commission Expires dune fi, 2Q13 ~/is /~o ER~aF, these presents 1N W ITN~SS W H ,Za~O~ of WITNESS: ~~^/~~ ~%~~ ~` JILL CO©PER Notary !'ubilc COMMONWEAITN OF i~AP.SSACHUSE?TS ray Cammisaldn Expltea ,dune 21, 2p13 r~ day this _._._.---~-- e eXeCUted under Seal ar Susan ~poper Welch 10 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION File No. 21-2010- FIRST AND FINAL ACCOUNTING OF Fred B. Hooper, Jr., Trustee For Emily R. Payne Testamentary Trust Date of Trust: Date of Incapacity, if any: Date of Appointment: Date of First Complete Advertisement: Accounting for the Period: February 6, 2003 N/A February 14, 2002 N/A February 6, 2003 to June 10, 2010 Purpose of Account: The above fiduciary offers this Account to acquaint interested parties with the transactions that have occurred during his administration. It is important that the account be carefully examined. Request for additional information or questions or objections can be discussed with: Kim Carter Paterson, Esquire BLAKINGER, BYLER & THOMAS, P.C. 28 Penn Square Lancaster, PA 17603 (717) 299-1100 Supreme Court I.D. No. 80008 11 Emily R. Payne Trust UA 12/31/2002 Summary of Account Principal Page Principal Receipts 13 Net Loss on Sales or Other Dispositions 14 Less Disbursements: 16 Administrative Expenses Fees & Commissions Balance Before Distributions Less Amounts to Beneficiaries Total Distributions Principal Balance On Hand For Information: Investments Made Unpaid Expenses Unrealized Gains and Losses Income Receipts Net Gain on Sales or Other Dispositions Less Disbursements: Balance Before Distributions Less Amounts to Beneficiaries Total Distributions Income Balance on Hand For Information: Investments Made Unpaid Expenses Unrealized Gains and Losses Combined Balance on Hand 342,675.66 (8,797.57) $ 552.09 3,500.00 $ 0.00 17 18 19 $ 110,989.69 22 21.91 $ 106,131.52 23 24 24 333,878.09 4,052.09 329,826.00 0.00 $ 329,826.00 l 11,011.60 0.00 111,011.60 106,131.52 4,880.08 $ 334,706.08 12 Emily R. Payne Trust UA 12/31/2002 Principal Receipts Inventory Value Cash and Cash Equivalents 02/06/2003 Total Inventory Emily R. Payne Estate Distribution Total Cash and Cash Equivalents Total Receipts of Principal 342,675.66 342,675.66 342,675.66 $ 342,675.66 13 Emily R. Payne Trust UA 12/31/2002 Gains and Losses on Sales or Other Dispositions of Principal Net (lain Net Loss 02/06/2003 Collection Emily R. Payne Estate Distribution Net Proceeds $ 337,675.66 Inventory Value 337,675.66 08/11/2003 Collection Emily R. Payne Estate Distribution Net Proceeds $ 4,647.91 Inventory Value 4,647.91 12/31 /2003 Capital Gain Distribution Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds $ 428.32 Inventory Value 0.00 $ 428.32 12/31/2003 Capital Gain Distribution Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds $ 289.48 Inventory Value 0.00 289.48 12/31/2003 Capital Gain Distribution Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds $ 1,116.58 Inventory Value 0.00 1,116.58 12/31 /2004 Capital Gain Distribution Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds $ 1,339.27 Inventory Value 0.00 1,339.27 12/31/2005 Capital Gain Distribution Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds $ 852.60 Inventory Value 0.00 852.60 12/31/2006 Capital Gain Distribution Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds $ 1,147.63 Inventory Value 0.00 1,147.63 14 Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net tJain 12/31/2007 Capital Gain Distribution Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds Inventory Value 06108/2010 Sale 30,047.387 Shares Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Inventory Value Net Proceeds Total Gains and Losses Net Loss 665.72 0.00 $ 665.72 $ 348,163.17 333,526.00 Net Loss $ 14,637.17 $ 8,797.57 ~I 15 Emily R. Payne Trust UA 12/31/2002 Disbursements of Principal Date Paid Amount Paid Administration Expenses 08/11/2003 Emily R. Payne Estate $ 352.09 additional administration expenses paid from $5,000 reserve 06/10/2010 Blakinger, Byler & Thomas, P.C. 200.00 reimbursement of postage & copy costs; Release filing fee $20 Total Administration Expenses $ 552.09 Fees and Commissions 06/10/2010 Blakinger, Byler & Thomas, P.C. $ 3,500.00 attorney fee Total Fees and Commissions $ 3,500.00 Total Disbursements of Principal $ 4,052.09 16 Emily R Payne Trust UA 12/31/2002 Principal Balance On Hand Inventory Value Cash and Cash Equivalents Vanguard A/C #09962799162 $ Total Cash and Cash Equivalents No. of Shares Mutual Funds Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares $ Total Mutual Funds Total Balance on Hand 329,826.00 0.00 $ 329,826.00 0.00 329,826.00 17 Emily R. Payne Trust UA 12/31/2002 Information Schedules -Principal Inventory Value New Investments Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares 02/06/2003 29,135.087 Shs. Pwchased ~~ 337,675.66 08/11/2003 404.166 Shs. Purchased 4,647.91 12/31/2003 36.515 Shs. Pwchased via Reinvestment 428.32 12/31/2003 24.679 Shs. Pwchased via Reinvestment 289.48 12/31/2003 95.19 Shs. Purchased via Reinvestment ].,116.58 12/31/2004 115.454 Shs. Pwchased via Reinvestment 1,339.27 12/31/2005 75.119 Shs. Purchased via Reinvestment 852.60 12/31 /2006 101.202 Shs. Pwchased via Reinvestment 1,147.63 12/31/2007 59.975 Shs. Pwchased via Reinvestment 665.72 Total New Investments $ 34$,163.17 Exchanges and Stock Distributions Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares 02/06/2003 29,135.087 Shs. Pwchased 337,675.66 08/11/2003 404.166 Shs. Pwchased 4,647.91 12/31/2003 36.515 Shs. Cap gain reinvestment 428.32 12/31/2003 24.679 Shs. Cap gain reinvestment 289.48 12/31/2003 95.19 Shs. Cap gain reinvestment 1,116.58 12/31/2004 115.454 Shs. Cap gain reinvestment 1,339.27 12/31/2005 75.119 Shs. Cap gain reinvestment 852.60 12/31 /2006 101.202 Shs. Cap gain reinvestment 1,147.63 12/31/2007 59.975 Shs. Cap gain reinvestment 665.72 06/08/2010 (30,047.387) Shs. Sold (348,163.17) 18 Emily R. Payne Trust UA 12/31/2002 Receipts of Income Income Collected Dividend Vanguard PA Lon Admiral Shares 02/28/2003 03/31 /2003 04/30/2003 05/31 /2003 06/30/2003 07/31 /2003 08/31 /2003 09/30/2003 10/31 /2003 11/30/2003 12/31/2003 01/31/2004 02/29/2004 03/31 /2004 04/30/2004 05/31/2004 06/30/2004 07/31 /2004 08/31 /2004 09/30/2004 10/31 /2004 11 /30/2004 12/31 /2004 01/31/2005 02/28/2005 03/31/2005 04/30/2005 05/31 /2005 06/30/2005 07/31 /2005 08/31 /2005 09/30/2005 10/31 /2005 11 /30/2005 g-Term Tax-Exempt Fund Dividend on 29,135.087 Shares Dividend on 29,135.087 Shares Dividend on 29,135.087 Shares Dividend on 29,135.087 Shares Dividend on 29,135.087 Shares Dividend on 29,135.087 Shares Dividend on 29,539.253 Shares Dividend on 29,539.253 Shares Dividend on 29,539.253 Shares Dividend on 29,539.253 Shares Dividend on 29,539.253 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,695.637 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares Dividend on 29,811.091 Shares 922.62 1,295.70 1,261.06 1,310.30 1,263.69 1,298.82 1,302.21 1,255.70 1,305.72 1,266.20 1,339.10 1,344.53 1,253.28 1,342.87 1,299.42 1,343.42 1,294.05 1,343.45 1,339.40 1,299.65 1,353.54 1,302.88 1,346.94 1,352.93 1,211.02 1,336.56 1,307.33 1,349.84 1,294.95 1,320.97 1,317.09 1,284.12 1,327.24 1,286.43 19 Receipts of Income (Continued) Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares 12/31/2005 Dividend on 29,811.091 Shares 01/31/2006 Dividend on 29,886.21 Shares 02/28/2006 Dividend on 29,886.21 Shares 03/31/2006 Dividend on 29,886.21 Shares 04/30/2006 Dividend on 29,886.21 Shares 05/31/2006 Dividend on 29,886.21 Shares 06/30/2006 Dividend on 29,886.21 Shares 07/31/2006 Dividend on 29,886.21 Shares 08/31/2006 Dividend on 29,886.21 Shares 09/30/2006 Dividend on 29,886.21 Shares 10/31/2006 Dividend on 29,886.21 Shares 11/30/2006 Dividend on 29,886.21 Shares 12/31/2006 Dividend on 29,886.21 Shares 01/31/2007 Dividend on 29,987.412 Shares 02/28/2007 Dividend on 29,987.412 Shares 03/31/2007 Dividend on 29,987.412 Shares 04/30/2007 Dividend on 29,987.412 Shares 05/31/2007 Dividend on 29,987.412 Shares 06/30/2007 Dividend on 29,987.412 Shares 07/31/2007 Dividend on 29,987.412 Shares 08/31/2007 Dividend on 29,987.412 Shares 09/30/2007 Dividend on 29,987.412 Shares 10/31/2007 Dividend on 29,987.412 Shares 11/30/2007 Dividend on 29,987.412 Shares 12/31/2007 Dividend on 29,987.412 Shares 01/31/2008 Dividend on 30,047.387 Shares 02/29/2008 Dividend on 30,047.387 Shares 03/31/2008 Dividend on 30,047.387 Shares 04/30/2008 Dividend on 30,047.387 Shares 05/31/2008 Dividend on 30,047.387 Shares 06/30/2008 Dividend on 30,047.387 Shares 07/31/2008 Dividend on 30,047.387 Shares 08/31/2008 Dividend on 30,047.387 Shares 09/30/2008 Dividend on 30,047.387 Shares 10/31/2008 Dividend on 30,047.387 Shares 11/30/2008 Dividend on 30,047.387 Shares 12/31/2008 Dividend on 30,047.387 Shares 1,332.27 1,333.57 1,203.33 1,323.11 1,278.11 1,321.92 1,285.37 1,321.78 1,317.49 1,278.22 1,319.03 1,275.74 1,318.29 1,321.07 1,188.35 1,313.46 1,269.23 1,311.61 1,262.59 1,302.99 1,299.78 1,261.28 1,291.04 1,248.37 1,289.31 1,284.96 1,176.70 1,249.31 1,202.41 1,226.68 1,189.65 1,235.41 1,230.51 1,221.04 1,250.11 1,181.50 1,226.02 20 Receipts of Income (Continued) Vanguard PA Lon Admiral Shares 01/31/2009 02/28/2009 03/31/2009 04/30/2009 05/31/2009 06/30/2009 07/31/2009 08/31/2009 09/30/2009 10/31 /2009 11/30/2009 12/31/2009 01/31/2010 02/28/2010 03/31/2010 04/30/2010 05/31 /2010 06/08/2010 Total Dividend g-Term Tax-Exempt Fund Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,047.387 Shares Dividend on 30,144.23 Shares Dividend on 30,251.731 Shares Dividend on 30,354.524 Shares Dividend on 30,459.638 Shares Total Income Collected Total Income Received 1,183.72 1,076.91 1,187.27 1,149.53 1,184.62 1,144.78 1,183.48 1,188.90 1,138.29 1,160.26 1,130.73 1,197.88 1,190.51 1,071.08 1,180.36 1,135.86 1,166.77 304.10 $ 110,989.69 $ 110,989.69 $ 110,989.69 $ 110,989.69 21 Emily R. Payne Trust UA 12/31/2002 Gains and Losses on Sales or Other Dispositions of Income Net Cain 06/08/2010 Sale 412.251 Shares Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares Net Proceeds Inventory Value Total Gains and Losses Net Gain $ 4,575.98 4,554.07 $ 22 Net Loss 21.91 21.91 $ 0.00 21.91 Emily R. Payne Trust UA 12/31/2002 Distributions of Income to Beneficiaries Distribution Value W. Purnell Payne 12/31 /2003 Cash 12/31/2004 Cash 12/31/2005 Cash 12/31/2006 Cash 12/31/2007 Cash 12/31/2008 Cash 12/31/2009 Cash 01/30/2010 Cash Total To Or For Beneficiary Total Distributions of Income to Beneficiaries Total Distributions of Income 13,821.12 15,863.43 15,720.75 15,575.96 15,359.08 14,674.30 13,926.37 1,190.51 $ 106,131.52 $ 106,131.52 $ 106,131.52 23 Emily R. Payne Trust UA 12/31/2002 Income Balance On Hand Inventory Value Cash and Cash Equivalents Vanguard A/C #09962799162 Total Cash and Cash Equivalents Total Balance on Hand 4,880.08 Emily R. Payne Trust UA 12/31/2002 _ Information Schedules -Income $ 4,880.08 $ 4,880.08 Inventory Value New Investments Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares 02/28/2010 96.843 Shs. Purchased via Reinvestment 03/31/2010 107.501 Shs. Purchased via Reinvestment 04/30/2010 102.793 Shs. Purchased via Reinvestment 05/31/2010 105.114 Shs. Purchased via Reinvestment Total New Investments Exchanges and Stock Distributions Vanguard PA Long-Term Tax-Exempt Fund Admiral Shares 02/28/2010 96.843 Shs. Income Reinvestment 03/31/2010 107.501 Shs. Income Reinvestment 04/30/2010 102.793 Shs. Income Reinvestment 05/31/2010 105.114 Shs. Income Reinvestment 412.251 Shs. On Hand 06/08/2010 (412.251) Shs. Sold ;~ 1,071.08 1,180.36 1,135.86 1,166.77 9; 4,554.07 1,071.08 1,180.36 1,135.86 1,166.77 $ 4,554.0? (4,554.07) 24 Fred B. Hooper, Jr., surviving Co-Trustee of the Emily R. Payne Testamentary Trust, hereby declares under penalties of perjury that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that more than four months have passed since the first complete advertisement of the grant of Letters; that all known claims against the estate have been paid in full; that, to his knowledge, there are no claims now outstanding against the estate; and, that all taxes presently due from the estate have been paid. He understands that false statements herein are made subject to the penalties of 18 I'a.C.S.A. 4904 relating to unsworn falsification to authoriti DATED: ~G I /i ~ ~ red B. Hooper, Jr., Trustee #557752.1 25