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Home My WebLink About03-0206Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of also known as Boyd E. Diller , Deceased Social Security No. 207-07-7356 Petitioner(s), who is/are 18 years of age or elder, apply(ies} for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the executor Decedent, dated Hovember 14, 2001 named in the Last Will of the and codicil(s) dated none State relevant circumstances, e.g,, renunciation, death of executor, etc, Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: N B. Grant of Letters of Administration (d.b.n.c.t,a,: pendente lite; durante absentia; durante mlnoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 6690 Wertzville Road, Hampden Township, Enola, PA 17025 (list street, number and municipality) Decedent, then 91 years of age, died February 15 , 200`3, at Pinnacle Health (Harrisburg Hospital) ~J~ocation)__ . Harrisburg, uaupnzn County, PA Decedent 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 ................................................................................................... Total ................................................................................................................................ Real Estate situated as follows: Wertzville Road, Hampden Township, Cumberland County Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: ~ · ~ /36ignature C,.' Typed or printed name and residence David A. Phillips, CPA W~ggnn~r; Fr.tig~r & Daub East Trindle Commerce Center Mechanicsburg, PA 17050-3647 Form RW-1 Page 1 of 2 (Cumberland County) - Rev. 9/92 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the e_L~at-exacc~rdin..~__~g to/~a~N~. / Sworn to and affirmed and subscribed ~ ~J~' ~/~~'Z~ C ~¢ David A~ Philiips, C~A before me this 4th day of March 2003 No. 21-03-206 Estate of Boyd E. Diller Deceased Social Security No: 207-07-7356 Date of Death February 15, 2003 AND NOW, March 6th , 20 03 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary [] of Administration d,b,n.c,t,; pendente lite; durante absentia; durante minoritate are hereby granted to David A. Phillips, CPA in the above estate and that the instrument(s) dated November 14, 2001 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... 865.00 Short Certificate(s) .... ~ .... $ 15.00 Renunciation .................. Affidavit ( ) ................. Extra Pages (20) ............ $ 60.00 Codicil .......................... JCP Fee ........................ $ 10o00 Inventory ....................... Other ............................ TOTAL ................ Form RW-1 Page 2 of 2 (Cumberland County) - Rev. 9/92 950.00 Attorney: Richard W. Stevenson I.D. No 7120 Address: McNees Wallace & Nurick LLC P. O. Box 1166, Harrisburg, PA 17108-1166 Telephone 717-237-5208 MAILED LETTERS TO ATTORNEY MARCH 6, 2003/ his is to certify that the infbrmation here given is correctly copied f'rom an original certificate of deatl~ dttlv filed with me as Local Registrar. The original certificate will be forwarded to the State Vital t>,ccords Office f'or pcrma~ent l~iling. WARNING: It is illegal to duplicate this copy by photostat or photograph. 8LACKINK Dauphin ,1,.Owner-opera tot COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH BoydE Diller ~x Male 7'^L~0c~"'~"u~"~7 Mar 27, 1911 Coffeetown, ,~ ~,~0 I,. Enola, Pa. 17025 6690 Were. villa Road t^cTu ,,,. ........ ~ ,~. co,.~ Cumberland ~-~? ,~,.F-1 ~ ,,~aste M. anagemenlr"' mE] ~[~ ~~ I ~ I,,Unk~bwnl '"'~'" I,,. ~dowed J,,. Pa. ~ ,~.~.~ Hampden i:THER'S NAI4E F,~I. M~,~le M~nmm.) Emma Almeda Albert INFOI:~IIdI~P-NT' $ ~ ,k J.~e~l: ~ (Slfl~ll. ~/;J~f/l~. ~, Z~ C(x~lI ~ 6446 Edwaras urlve Mecnan~csburg, Pa. 17055 la,. East Harrisburg Cemetery I~,. Harrisburg, Pa. 17109 Bruce E. Diller Walter I. Diller ~,I.S AN AUTOPSY MANNER OF DEATH 1:--. E]· c~ .......... [] Feb 20, 2003 FD~012662-L 22c. Myers Funeral Home, Inc. 37 East Main Street Mechanicsburg, Pa 1705 1 1 21-03-206 LAST WILL AND TESTAMENT OF BOYD E. DILLER I, Boyd E. Diller, of Cumberland County, Pennsylvania, revoke any prior wills and codicils and declare this to be my Will. ARTICLE I Family Information Spouse. I am a widower. Children. I have four children born before the date of my Will whose names are: Elvin Diller, Ruth M. Apa, Walter I. Diller and John L. Diller. Am ARTICLE II Tangible Personal Property Memorandum of Wishes. I may leave a writing disposing of some or all of my tangible personal property. If I do so, and the writing can be incorporated by reference into this Will or otherwise be legally binding, I direct that it be incorporated or followed and prevail over the disposition below in this Article. If the writing is not legally binding, I request that my wishes be followed. This provision shall apply whether the writing is executed before or after this Will. General Gift of Tangibles. I bequeath all my tangible personal property (other than items effectually disposed of above) equally to my children. If any one of my children does not survive me, his or her share shall be distributed per stirpes among those of his or her issue who survive me. If there are no such issue, said property shall go to my other children, or if any one of my other children is not then living, shall be distributed per stirpes among those of his or her issue who survive me. With regard to the property passing hereunder, distribution shall be made among my children on the basis of choices made in order determined by lot and rotation, and the values as finally determined for federal estate tax purposes (or if none, then the values as finally determined for state death tax purposes) shall be determinative with regard to the values of the property chosen, and any ultimate disparity among my children shall be equaled by such payments among them as may be necessary. If any one of my children is not then living, the choices to which he or she would have been entitled shall be made by his or her issue in order determined by lot and rotation. Gift Includes Insurance. A gift of property under this Article includes my rights under any related insurance policies or the proceeds of such policies. ARTICLE III Survivorship Any beneficiary hereunder who dies within sixty (60) days following the date of my death or the termination of or distribution from any trust under this Will for which entitlement the date of this beneficiary's death shall be relevant, shall be deemed to have predeceased me or to have died before the termination of or distribution from that trust, as the case may be, for all purposes of this Will. ARTICLE IV Powers of Appointment I declare that I do not by this Will intend to exercise any power of appointment. ARTICLE V Specific Bequests of Intangible Personal Property Boyd E. Diller, Inc. I bequeath all my shares in Boyd E. Diller, Inc., or its successor, to my son, John L. Diller, if he survives me. If John does not survive me, I bequeath such stock to his issue, per stirpes, subject to the Descendants' Trusts created under this Will. Notwithstanding the foregoing, if not accomplished during my lifetime, I direct my executor to cause Boyd E. Diller, Inc., to subdivide its real estate into two parts, the first being generally the area that I have outlined in blue and labeled #1 on the mark up of the Plan of Property for Boyd E. Diller and Sara E. Diller dated February 11, 1991 ("Plan"), which shall be retained by the corporation, and the second being the balance of its acreage as generally outlined in yellow and labeled as #2 on the Plan, which promptly following subdivision shall be conveyed by Boyd E. Diller, Inc., to my estate in order to pass as part of my residue. My Executor shall have the power to draw the subdivision lines as he determines and generally in accordance with the foregoing. The conveyance shall be made prior to the distribution by my estate of the shares to John or his issue and my residuary estate shall bear the full cost of any income and transfer taxes incurred as a result of such conveyance. Cumberland Valley Land Clearing, Inc. I bequeath all my shares in Cumberland Valley Land Clearing, Inc., or its successor, to my son, Walter I. Diller, if he survives me. If Walter does not survive me, I bequeath such stock to Waiter's wife, Thelma Diller, if she survives me and is married to, and co-habiting with, Walter at the time of his death. If both Walter and Thelma do not survive me (or, if, at the time of Waiter's death, Thelma is not married to, and co-habiting with, Walter), I bequeath the stock to their issue, per stirpes, subject to the Descendants' Trusts created under this Will. Cumberland Valley Drilling & Blasting, Inc. I bequeath all my shares in Cumberland Valley Drilling & Blasting, Inc., or its successors and assigns, to my son, Walter I. Diller, if he survives me. If Walter does not survive me, I bequeath such stock to Waiter's wife, Thelma Diller, if she survives me and is married to, and co-habiting with, Walter at the time of his death. If both Walter and Thelma do not survive me (or, if, at the time of -2- Waiter's death, Thelma is not married to, and co-habiting with, Walter), I bequeath the stock to their issue, per stirpes, subject to the Descendants' Trusts created under this Will. ARTICLE VI Residue I give, devise, and bequeath my residuary estate, real and personal wherever located, including any property mentioned above, but not effectively disposed, to my issue, per stirpes, subject to the Descendants' Trusts created under this Will, provided however, the share of my son, John (or if not living, per stirpes to his issue, if any) shall be forty percent (40%) of the total and the share of each of my other children per stirpes (or if not living, to his or her issue, if any) shall be twenty percent (20%). ARTICLE VII General Provisions Re Descendants' Trusts Whenever property passes to a descendant who is under the age of twenty-five (25) years at the time of distribution, it shall be held subject to the provisions for the Descendants' Trusts, and to the extent provided in this Article the property shall not pass outright to them. Such property shall be held in separate trusts for each descendant who would otherwise receive property outright, each descendant to be the "Beneficiary" of his or her separate trust. ARTICLE VIII Separate Trusts for Descendants A descendant's separate trust shall have these terms: A. During the Beneficiary's life: While the Beneficiary is under the age of eighteen (18), the net income of the Trust shall be accumulated and added to the principal of the Trust. When the Beneficiary has attained the age of eighteen (18), the Trustee shall distribute the current net income of the trust, if any, to Beneficiary at least quarterly. The Trustee shall distribute as much of the principal of the trust as the Trustee may from time to time determine to the Beneficiary in such amounts or proportions as the Trustee may from time to time select, for the Beneficiary's health, education, support in his or her accustomed manner of living, or maintenance. At or any time after attaining the age of twenty-five (25), the Beneficiary shall have the right, individually, to withdraw the trust assets. -3- Upon Beneficiary's Death. Upon the Beneficiary's death, the property then held in his or her trust shall be distributed as follows: To such one or more persons out of a class composed of the Beneficiary's descendants on such terms as the beneficiary may appoint by a Will specifically referring to this power of appointment, or in default of appointment or insofar as an appointment is not effective; To the Beneficiary's descendants then living, per stirpes, subject to the terms of the trusts under this Article, or if there are no descendants of the Beneficiary then living, to my children and my wife's children, per stirpes, subject to the terms of the trusts under this Article. Maximum Duration for Trusts. Any trust under this Article still in existence upon the expiration of the Maximum Duration for Trusts as defined elsewhere in this instrument shall thereupon terminate and the remaining trust property shall be distributed to the beneficiary of the trust. ARTICLE IX Takers of Last Resort The Executor or Trustee shall distribute any property that is not otherwise disposed of under this Will (a) one-half (1/2) (or all, if there are no persons to take under item (b)) to the persons who would have inherited my personal estate, and in the shares that they would have inherited it, had I died a resident of Pennsylvania, unmarried and without a valid Will, on the date on which expires the interest of the last living beneficiary of the property under this Will, and (b) one-half (1/2) (or all, if there are no persons to take under item (a)) to the persons who would have inherited the personal estate of my wife, and in the shares that they would have inherited it, had my wife died a resident of Pennsylvania, unmarried and without a valid Will, on the date on which expires the interest of the last living beneficiary of the property under this Will. ARTICLE X Maximum Duration of Trusts The maximum duration for trusts means the longest period that property may be held in trust under this Will under the applicable rules governing perpetuities, vesting, accumulations, the suspension of alienation, and the like (including any applicable period in gross such as 21 years or 90 years). If under those rules the maximum duration may be determined (or alternatively determined) with reference to the death of the last survivor of a group of individuals alive on the date of my death, those individuals shall consist of all of my descendants living on the date of my death and any surviving spouse of a descendant of mine if both the descendant and the spouse were living on the date of my death. This Article shall not apply to a trust created by an exercise of a power of appointment conferred by this Will if the exercise is valid under this Will and under the applicable rules against perpetuities, accumulations, suspension of alienation, or the like, and such a trust may have different measuring lives than those provided in this Article. In the case of any property I have appointed to a trust under this Will by exercising a power over -4- the trust, the date for determining measuring lives with respect to that property shall be the date that my power was created (rather than the date of my death). ARTICLE Xl Adopted & Non-marital Persons A person adopted prior to attaining age 18 (but not after) by me or by a descendant of mine shall be treated under this Will as a descendant. A biological descendant of mine shall not be treated as a descendant if surrendered for adoption with the consent of his or her parent who is a descendant of mine in such manner that an adoptive parent substitutes as parent for the consenting parent. Under these rules, adoptions and marriages shall not affect prior distributions or other interests that have previously vested in possession, but they shall enable a person to receive distributions from or remainder or other interests in a trust still in existence. When a person is treated or is not treated as a descendant of mine under these rules, the same treatment shall apply to that person's descendants. To be treated or not treated as a descendant means to be treated or not treated as a descendant of mine and of any intervening descendant of mine. Applicable law shall apply to adopted and non-marital persons to the extent not modified by these rules. ARTICLE Xll Exercise of Powers Created Hereunder Except where this Will specifically provides otherwise, a power of appointment conferred hereunder upon a person in his or her individual capacity (a "non-fiduciary power'') may be exercised to confer upon one or more objects of the power in any proportions any lawful estates and interests, whether absolute or in further trust, including further non-fiduciary powers which may be made exercisable in favor of objects or non-objects of the exercised power, or both. A limited power of appointment may be exercised to confer a limited or general power on an object of the exercised power, including a presently exercisable limited or general power. The trustee under an appointment in further trust may be any person not prohibited from serving as trustee under this Will and may be given fiduciary powers (including discretionary powers over distributions), exercisable, however, only in favor of objects of the exercised power. A non- fiduciary power exercisable by Will may also be exercised by a written instrument signed by the powerholder other than the powerholder's Will if the powerholder's Will contains a direction that the exercise in the other instrument be honored. ARTICLE Xlll Spendthrift Clause No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts or other engagements of any type. ARTICLE XlV Payments to Minors Whenever income or principal becomes for any reason distributable to a person under twenty- one (21) years of age (described herein as the "Minor" regardless of the actual legal age of majority), my Executor and/or Trustee may make the distribution in any way in which my Executor and/or Trustee shall deem appropriate, including (but not limited to) those enumerated in this Article: Distribution to Trust. My Executor or Trustee may hold the property in a separate trust for the Minor until the Minor attains twenty-one (21) years of age. My Executor or Trustee may distribute to the Minor as much of the net income and/or principal of the trust as my Executor or Trustee may from time to time determine, for any purpose, annually adding to principal any undistributed net income. When the Minor reaches twenty-one (21) years of age, my Executor or Trustee shall distribute the property to the Minor, if then living, or otherwise: 1. to the Minor's descendants surviving the Minor, per stirpes, or in default thereof; if the Minor was a grandchild or more remote descendant of mine, to the descendants then living, per stirpes, of the Minor's nearest ancestor who was a descendant of mine with issue then living, or in default thereof; one-half (1/2) to the descendants of my wife's parents and one-half (1/2) to the descendants of my parents, per stirpes, subject to the terms of the Descendants' Trusts created under this Will. Distribution to Custodian. My Executor or Trustee may distribute the property to a custodian under any state's version of the Uniform Transfers (or Gifts) to Minors Act, including a custodian selected by my Executor or Trustee. My Executor or Trustee may select any age for termination of the custodianship permitted under the Act, giving due consideration to selecting twenty-one (21) years of age if that is permitted. Distribution to Donee of a Power During Minority. My Executor or Trustee may actually distribute the property to anyone serving as Trustee under this Will, in a manner so that it then vests in the Minor, to hold the same as donee of a power during minority, such donee to have all the powers of a Trustee under this Will (including the power to apply the property for the Minor) and to be compensated as if the property were a separate trust, but with no duty to account to any court periodically or otherwise. Distribution to a Guardian of a Minor's Property. My Executor or Trustee may distribute the property to a guardian of the Minor's property. Distribution to a Minor's Parent. My Executor or Trustee may distribute the property to a parent of the Minor even if the parent does not assume any formal fiduciary capacity concerning the property. Distributions shall be made to a parent of a beneficiary only if the parent either is a descendant of mine or was married to a descendant of mine at the -6- date of death of the descendant of mine who was the spouse of the parent to receive the distribution. Distribution Directly to a Minor. My Executor or Trustee may distribute the property directly to the Minor if the Minor has attained fourteen (14) years of age and has the practical capacity to own the type and amount of property in question. Exoneration of Fiduciary for Distributions for Minor. My Executor or Trustee shall be free from any responsibility for the subsequent disposition of the property if it is distributed in one of the ways specified in this Article. ARTICLE XV Payment of Death Taxes All From Residue. All estate, inheritance, legacy, succession, generation-skipping, or other wealth transfer taxes that result from my death imposed by any domestic or foreign taxing authority with respect to all property taxable by reason of my death, together with interest and penalties on those taxes, shall be charged against and paid without apportionment out of the residue of my estate as an administration expense, and with no right of reimbursement from any recipient of any such property, and before any determination of my residuary estate or of any shares or interests therein. Modifications. However, the following clarifications and/or modifications of the general rule set forth in the preceding paragraph shall apply: All taxes generated by my residuary estate shall be apportioned within my residuary estate to the share or shares generating the tax, but shall not be apportioned between current and future interests such as a life estate and remainder even if one and not the other is taxable. The tax on any property over which I had a general power of appointment and which is included in my gross estate under Code Sec. 2041 whether or not the power is exercised shall be apportioned and paid in the manner provided by the Internal Revenue Code and applicable law, provided that if the general power is exercisable by this Will, I hereby exercise the power to the extent of directing the recipient or recipients of the property to which this power of appointment relates to pay to or on behalf of my Executor all the additional tax at the marginal rate caused by its inclusion and not just its proportionate share of tax at the average rate, provided however, no such tax shall be allocated to any charitable remainder trust created by me. However, this shall not apply to taxes on property included in my gross estate solely because I had a withdrawal right over a fractional share or pecuniary portion of the property, limited to the amount set forth in Code Sec. 2514(e)(1) (currently, Five Thousand Dollars ($5,000.00)) or the percentage set forth in Code Sec. 2514(e)(2) (currently, five percent (5%)), which shall be paid out of my estate as an administration expense, without apportionment and with no right of reimbursement from the recipient or recipients -7- of the property to which this power of appointment relates, and before any determination of my residuary estate or of any shares or interests therein. Taxes on Qualified Retirement Benefits shall be paid out of my estate as an administration expense without apportionment and with no right of reimbursement from the recipient or recipients of these benefits, and before any determination of my residuary estate or of any shares or interests therein. Any generation-skipping transfer tax other than a tax on a direct skip of property passing as part of my estate and disposed of under this Will prior to the Article disposing of my residuary estate shall be charged to the property constituting the transfer in the manner provided by Code Sec. 2603(b). Taxes imposed under Code Sec. 2701(d) shall be apportioned and paid as an additional estate or gift tax as provided in Chapter 14. Reference to Code. I hereby make specific reference to Code Sec. 2207B (concerning tax on property included under Code Sec. 2036), and Code Sec. 2603(b) (concerning the generation-skipping transfer tax under Chapter 13) and to corresponding provisions of state law and I direct that they shall apply to the extent they are consistent with the above, and shall not apply to the extent they are inconsistent with the above. Apportionment Prevails Over Abatement. If payment of taxes from my residuary estate in accordance with the foregoing exhausts my residuary estate, the balance of tax due shall be apportioned in accordance with the rules of tax apportionment rather than the rules of abatement. ARTICLE XVl Executors and Trustees Initial Executor and Trustee Appointments. I appoint David A. Phillips, CPA, to be an Executor of this Will and the Trustee of the Descendants' Trusts created under this Will. Substitute and Successor Executor Appointments. If David A. Phillips, CPA, is unable or unwilling to act, or to continue acting, as Executor of this Will and/or as Trustee of the Descendants' Trusts created under this Will, he shall have the right to appoint a substitute or successor individual Executor and/or Trustee. If David renounces his right to act as Executor of this Will, he shall have right to appoint a substitute Executor and Trustee, provided, however, that such appointments must be made no later than thirty (30) days after my death. Both the substitute or successor appointments must be made by an instrument in writing. The successor appointment(s) to take effect upon David's death, resignation or incapacity. David may change or revoke the respective substitute and/or successor appointments until such appointments take effect. If David fails to appoint a substitute or successor Executor and/or Trustee, the governing board of the certified public accounting firm of Waggoner, Frutiger and Daub, or its -8- successors and assigns, shall appoint a partner of such accounting firm to act as substitute or successor Executor or Trustee. Any subsequent successor Executor and/or Trustee vacancies shall be filled in the same manner by the governing board of Waggoner, Frutiger and Daub, or its successors and assigns. Clarification re Executors. Any reference to "Executor" and "Trustee" includes any successor, unless expressly indicated otherwise. Multiple Trustees, whether named by me or by another Trustee, shall serve together and each may serve even if one or more of them shall fail or cease to serve for any reason. Additional Provisions Regarding Changes in Fiduciaries. 1. Any Trustee may resign at any time without court approval. The individuals (and any corporation) respectively acting as my Executor or my Trustee may at any time acting unanimously by written instrument appoint an individual or a corporation with fiduciary powers as a Co-Executor or Co-Trustee. If the respective office of Executor or Trustee is vacant, and no successor takes office pursuant to any other provision of this Will, an individual or corporation with fiduciary powers may be appointed as Executor or Trustee by a majority of my adult descendants then living and competent. An Executor and/or Trustee may be appointed pursuant to this Article for a limited purpose or to hold only specified powers. Accountings and Other Proceedings. Respectively, my Executor and my Trustee shall take such action for the settlement or approval of accounts at such times and before such courts or without court proceedings as my Executor or Trustee shall determine. My Executor or Trustee shall pay the costs and expenses of any such action or proceeding, including (but not limited to) the compensation and expenses of attorneys and guardians, out of the property of my estate and the trusts created hereunder. I direct that in any proceeding relating to my estate and to any and all the trusts created hereunder, service upon any person under a legal disability need not be made when another person not under a disability is a party to the proceeding and has the same interest as the person under the disability. The person under the disability shall nevertheless be bound by the results of the proceeding. The same rule shall apply to non-judicial settlements, releases, exonerations, and indemnities. Fiduciary Powers. Respectively, my Executor and Trustee may, without prior authority from any court, exercise all powers conferred by this Will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this Will. My Executor and Trustee shall have absolute discretion in exercising these powers. Except as specifically limited by this Will, these -9- powers shall extend to all property held by my Executor and/or my Trustee until the actual distribution of the property. The powers of my Executor and/or Trustee shall include the following powers: My Executor may pay my debts as soon as practicable in the course of the administration of my estate, and pay my funeral and burial expenses without regard to any limits otherwise imposed by law on funeral and burial expenses. My Executor may pay out of my general estate administration expenses incurred in connection with real or tangible personal property located outside of my domicile. My Executor and/or Trustee may determine what property is covered by general descriptions contained in this Will. My Executor may determine whether and to what extent to elect to qualify any eligible property for the federal or state marital deduction, even though an Executor may have an interest affected by the election. o My Executor and/or Trustee may make any election available under the tax laws in such manner as my Executor and/or Trustee shall determine, including any election to treat a revocable trust created by me as part of my estate for income tax purposes, even though an Executor and/or Trustee may have an interest affected by the election, except where an Executor and/or Trustee is prohibited from participating in the election by another provision of this Will. My Executor and/or Trustee may retain any property originally owned by me, and invest and reinvest in all forms of real and personal property, whether inside or outside the United States, including without limitation, common trust funds of a corporate Executor and/or Trustee, mutual funds, partnerships (including a partnership in which an Executor and/or Trustee is a partner), and other forms of joint investment (which may but need not be managed by, advised by, or affiliated with an Executor and/or Trustee), without regard to any principle of law limiting delegation of investment responsibility by executors and/or Trustee. My Executor and/or Trustee may compromise claims or debts and abandon or demolish any property which my Executor and/or Trustee shall determine to be of little or no value. My Executor and/or Trustee may sell property at public or private sale, for cash or upon credit, exchange property for other property, lease property for any period of time, and give options of any duration for sales, exchanges or leases. My Executor and/or Trustee may borrow from anyone, even if the lender is an Executor and/or Trustee under this Will, and may pledge property as security for repayment of the funds borrowed, including the establishment of a margin account. No Executor and no Trustee shall be personally liable for any such loan, and such loan shall be payable only out of assets of my estate and/or the trusts created hereunder. -10- 10. 11. 12. 13. 14. 15. 16. My Executor and/or Trustee may, without the consent of any beneficiary, distribute in cash or in kind, and allocate specific assets in satisfaction of fractional shares or pecuniary sums including cash legacies among the beneficiaries (including any trust) in such proportions, not necessarily pro rata, as my Executor and/or Trustee may determine, even though an Executor and/or Trustee has an interest affected by the distribution and even though different beneficiaries entitled to the same sum or share may thereby receive different mixes of assets, possibly with different income tax bases, as long as the fair market value of property on the date of distribution is used in determining the extent to which any distribution satisfies a sum or share. My Executor and/or Trustee may apply to the use of any individual, any property, whether principal or income, that otherwise would or could be distributed directly to such individual. My Executor and/or Trustee may, with respect to any real property: (i) partition, subdivide or improve such property and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of any real estate in which my estate has an interest and impose or extinguish restrictions on any such real estate; (ii) sell, exchange, lease for any period, mortgage, alter, or otherwise dispose of such property and execute any instrument necessary to do that; and (iii) charge to principal the net loss incurred in operating or carrying non-income producing real property. I anticipate that all of my personally owned real estate located along the Wertzville Road in Cumberland County and that to be conveyed out of Boyd E. Diller, Inc. in accordance with Article V.A above, will be sold by my executor in order to pay taxes and distribute any net proceeds in accordance with Article VI above. My Executor and/or Trustee may employ a custodian, hold property unregistered or in the name of a nominee (including the nominee of any bank, trust company, brokerage house or other institution employed as custodian), and pay reasonable compensation to a custodian in addition to any fees otherwise payable to my Executor or Trustee, notwithstanding any rule of law otherwise prohibiting such dual compensation. My Executor and/or Trustee may employ and rely upon advice given by accountants, attorneys, investment bankers, and other expert advisers, and employ agents, clerks and other employees, and pay reasonable compensation to such advisors or employees in addition to fees otherwise payable to my Executor and/or Trustee, notwithstanding any rule of law otherwise prohibiting such dual compensation. My Executor and/or Trustee may accept or decline to accept additions from any source. My Executor and/or Trustee may allocate receipts and disbursements to income or principal in such manner as my Executor and/or Trustee shall determine, even though a particular allocation may be inconsistent with otherwise applicable state -11 - 17. 18. 19. 20. 21. 22. law. My Executor shall follow any direction by the Trustee of a trust with respect to allocations affecting property passing to that trust. My Executors and/or Trustee may join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and delegate discretionary powers (including investment powers) in entering into the arrangement. The Trustee may acquire, hold and maintain any residence (whether held as real property, condominium or cooperative apartment) for the use and benefit of the beneficiaries of any trust and, if the Trustee, in the exercise of sole and absolute discretion, determine that it would be in the best interests of the beneficiaries of any trust to maintain a residence for their use but that the residence owned by the Trustee should not be used for such purposes, the Trustee may sell said residence and apply the net proceeds of sale to the purchase of such other residence or make such other arrangements as the Trustee, in the exercise of sole and absolute discretion, shall deem suitable for the purpose. Any proceeds of sale not needed for reinvestment in a residence as provided above shall be added to the principal of the Trust and thereafter held, administered and disposed of as a part thereof. The Trustee may pay all carrying charges of such residence, including but not limited to, any taxes, assessments and maintenance thereon, and all expenses of the repair and operation thereof, including the employment of domestic servants and other expenses incident to the running of a household for the benefit of the beneficiaries of the Trust. The Disinterested Trustee may expend such amounts as the Trustee, in the exercise of sole and absolute discretion, shall determine to maintain the current lifestyle of the beneficiaries including, but not limited to, providing for their personal care and comfort in any manner whatsoever. The Trustee may acquire, hold and maintain as a part of each trust hereunder any and articles of tangible personal property or any other property whether productive, underproductive or unproductive of income, and without any duty to convert such property to productive property, and pay the expenses of the repair and maintenance of such property, and sell such property and apply the net proceeds of sale to the purchase of such other property as the Trustee, in the exercise of sole and absolute discretion, shall deem suitable for the purpose. The Trustee may permit any income beneficiary of any trust created hereunder to occupy any real property or use any personal property forming a part of the Trust estate on such terms as the Trustee may determine, whether rent free or in consideration of payment of taxes, insurance, maintenance or ordinary repairs, or otherwise. The Trustee may hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration, but no combination of trusts for this purpose may alter their status as separate trusts. The Trustee may consolidate any trust for a descendant with another trust having substantially similar terms and the same Trustee under this Will or any trust -12- 23. 24. 25. 26. agreement and administer the two as one trust, provided that each portion of the consolidated trust shall terminate and vest in possession no later than the date required for the separate trust from which it came. Provisions of such trusts shall be considered substantially similar even if there are minor variations as to the management and distribution of the trusts. The determination by the Trustee as to any consolidation shall be final and conclusive as to all parties. The Trustee may divide any trust into two or more separate trusts and administer them as separate trusts, either before or after the trust is funded, to enable GST Exemption to be allocated separately to one of the trusts, or to enable the election under Code Sec. 2652(a)(3) to be made separately over one of them, or otherwise to make possible a separate trust with a zero inclusion ratio, or because the trusts have different transferors for GST purposes, or for any other purpose. Any such division shall be by fractional shares and each share shall participate pro rata in income, appreciation, and depreciation to the time of division. Any relevant pecuniary amount (such as the obligation to pay an annuity, or the right to withdraw that amount referred to in Code Sec. 2514(e)(1) [currently, Five Thousand Dollars ($5,000.00)]) shall be applied pro rata to the separate trusts based on the fractional shares into which they are divided. The Trustee may accept or decline to accept additions from any source. The Executors and/or Trustee may continue any business, incorporated or unincorporated, for any period, and do anything that I could have done regarding the business, including without limitation (i) invest additional sums in the business whether or not such investment would otherwise be appropriate for fiduciaries and without regard to any duty to diversify investments, (ii) select directors, officers or other employees of the business, and an Executor and/or Trustee or an officer of a corporate Trustee or a beneficiary hereunder may act as such director, officer or employee and may receive compensation for doing so, (iii) pay from principal the cost of liability insurance for an Executor and/or Trustee or beneficiary acting as director, (iv) recapitalize, reorganize or liquidate the business, (v) redeem stock under Sec. 303 of the Code, and the proceeds of any such redemption shall be applied in a manner consistent with the requirements of Sec. 303(b)(3), (vi) elect deferred payment of estate tax under Sec. 6166 of the Code and/or any corresponding provision of state law, and charge interest on deferred tax to income or principal, and consent to the creation of a special lien for deferred tax to be imposed on property of the trust fund even if the tax is imposed on property passing outside the trust fund, and (vii) sell the business (including a sale to a co-owner even if the co-owner is a and Executor and/or a Trustee hereunder) without "testing the market" by solicitation of bids, relying instead on a qualified appraiser. The Executors and/or Trustee may exercise these powers despite having individual interests in the business that might conflict with the Executor's and/or Trustee's interests as such. Except to the extent specifically provided otherwise in this Will, references to the Trustee shall, in their application to a trust hereunder, refer to all those from time to time acting as Trustee of that trust and if two or more Trustees are eligible to -13- act on a given matter they shall act by majority. In the exercise of discretion over distributions, if this Will provides that certain Trustees may participate in distributions limited by an ascertainable standard, while a different set of Trustees may participate in distributions for any purpose, if the two sets of Trustees (each acting by its own majority) want to distribute the same item of income or principal to different recipients, the distribution desired by the set of Trustees participating in distributions for any purpose shall prevail. 27. If I have given the Trustee discretion concerning distributions of income or principal, that discretion shall be absolute and uncontrolled, and subject to correction by a court only if the Trustee should act utterly without reason, or in bad faith, or in violation of specific provisions of this Will. If I have set forth general guidelines (as opposed to directions or dollar limits) for the Trustee in making distributions, those guidelines shall be merely suggestive and shall not create an enforceable standard whereby a distribution could be criticized or compelled. It is my strong belief that the Trustee will be in the best position to interpret and carry out the intentions expressed herein under changing circumstances. This paragraph shall not, however, apply to any standards framed in terms of health, education, support (including support in an accustomed manner of living) or maintenance as those words shall create an ascertainable standard for federal tax purposes when applied to a Trustee's power or a power held individually, although even in those cases the holder of the power shall have as much discretion as consistent therewith. An Interested Trustee may exercise discretion to make distributions to himself or herself subject to an ascertainable standard notwithstanding any contrary rule of law. 28. Notwithstanding any other provisions of this Will, each Trustee is prohibited from making, voting on, or otherwise participating in any discretionary distribution of income or principal from a trust that would discharge or substitute for a legal obligation of that Trustee, including the obligation to support a beneficiary of the trust, and no distributions shall be made hereunder which would discharge to any extent the legal obligation of any person for the support of a beneficiary without the prior written consent of such person. Subject to that, in exercising discretion over distributions, the Trustee may consider, or may disregard, other resources available to any beneficiary. 29. Unless I have specifically provided otherwise, and subject to any ascertainable standard governing its exercise, the Trustee's discretionary power to distribute income or principal includes the power to distribute all of such income and/or principal to one or more members of a class to the exclusion of others whether or not the terms of the trust specifically mention that possibility. 30. A Trustee may irrevocably release one or more powers held by the Trustee while retaining other powers. Exoneration from Security. No Executor and no Trustee shall be required to give bond or other security in any jurisdiction, and if despite this exoneration a bond is nevertheless required, no sureties shall be required. -14- Ho Additional General Provisions Regarding Fiduciaries. Except to the extent specifically provided otherwise in this Will, references to my Executor shall, in their application to my estate, refer to all those from time to time acting as Executors and if two or more Executors are eligible to act on a given matter they shall act by majority. Except to the extent specifically provided otherwise in this Will, references to my Trustee shall, in their application to my estate, refer to all those from time to time acting as Trustee and if two or more Trustees are eligible to act on a given matter they shall act by majority. Individual Executors or Trustees shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the Executor or Trustee waives compensation. A corporate Executor or Corporate Trustee shall be compensated by agreement with the individual Executor or Trustee or in the absence of such agreement in accordance with its fee schedule as in effect at the time of payment. I authorize a corporate Executor or Trustee to charge additional fees for services it provides to my estate or to the trusts hereunder that are not comprised within its duties as Executor or Trustee, for example, a fee charged by a mutual fund it administers in which my estate invests, or a fee for providing an appraisal, or a fee for providing corporate finance or investment banking services. I also recognize that a corporate Executor or Trustee may charge separately for some services comprised within its duties as Executor or Trustee, for example a separate fee for investing cash balances or preparing tax returns. Such separate charges shall not be treated as improper or excessive merely because they are added on to a basic fee in calculating total compensation for service as Executor or Trustee. No Executor or Trustee shall be liable to anyone for anything done or not done by any other Executor or by any beneficiary. The fact that an Executor or Trustee is active in the investment business shall not be deemed a conflict of interest, and purchases and sales of investments may be made through a corporate Executor or Trustee or through any firm of which a corporate or individual Executor or Trustee is a partner, shareholder, proprietor, associate, employee, owner, subsidiary, affiliate or the like, and property of my estate may be invested in individual securities, mutual funds, partnerships, private placements, or other forms of investment promoted, underwritten, managed, or advised by an Executor or Trustee or such a firm. My Executor or Trustee may employ and rely upon advice given by investment counsel, delegate discretionary investment authority over investments to investment counsel, and pay investment counsel reasonable compensation in addition to fees otherwise payable to my Executor or Trustee, notwithstanding any rule of law otherwise prohibiting such dual compensation. My Executor or Trustee may acquire and retain investments that present a higher degree of risk than would normally be authorized by the applicable rules of fiduciary investment and conduct. No investment, no matter how risky or speculative, shall be absolutely prohibited, so long as prudent procedures are followed in selecting and retaining the investment and the investment constitutes a prudent -15- percentage of the trust. My Executor or Trustee shall not be under any duty to diversify investments regardless of any rule of law requiring diversification. The fact that an Executor or Trustee (or a firm of which an Executor or Trustee is a member or with which an Executor or Trustee is otherwise affiliated) renders legal or other professional services to my estate shall not be deemed a conflict of interest, and my Executor or Trustee may pay fees for such services to such Executor or Trustee or firm without prior approval of any court or any beneficiary and whether or not there is a Co-Executor or Co-Trustee to approve such payment. An attorney or other Executor or Trustee who also renders professional services shall receive full compensation for both services as Executor or Trustee and the professional services rendered, except as specifically limited by law. No state law restraint on acts of self-dealing by a fiduciary shall apply to an Executor or Trustee who is a descendant of mine. Except when prohibited by another provision of this Will, such an Executor or Trustee may enter into transactions on behalf of my estate in which that Executor or Trustee is personally interested so long as the terms of such transaction are fair to my estate. For example, such an Executor or Trustee may purchase property from my estate at its fair market value without court approval. Any Executor or Trustee may delegate to a Co-Executor or Co-Trustee any power held by the delegating Executor or Trustee, but only if the Co-Executor or Co-Trustee is authorized to exercise the power delegated. A delegation may be revocable, but while it is in effect the delegating Executor or Trustee shall have no responsibility concerning the exercise of the delegated power. ARTICLE XVll Jurisdiction And Venue Of Trusts Jurisdiction and venue for the resolution of any and all disputes arising hereunder, and for all interpretations and enforcement hereof, shall lie only with the Court of Common Pleas for Cumberland County, Pennsylvania and/or the United States District Court for the Middle District of Pennsylvania. By agreement of the parties, the situs of this Trust shall be in Cumberland County, Pennsylvania, to the fullest extent permitted by law. ARTICLE XVIII Forfeiture Any beneficiary who challenges by or through legal proceeding any discretionary distribution(s) made by the Executors and/or Trustee hereunder, or any other discretionary actions taken by the Executors and/or the Trustee hereunder, or who so challenges the validity or enforceability of this Will, shall, to the fullest extent permitted by law, forfeit all of his or her rights to and interests in the principal and/or income of any and all trust(s) (and outright bequests) hereunder, and same shall be distributed as if such person was no longer living at the time of distribution. It is my intention that the foregoing forfeiture provision be applied to the fullest extent permitted by -16- law and, if a court of competent jurisdiction determines that the foregoing exceeds that which is permitted by law, I authorize and direct said court to interpret and apply said provision to the fullest extent permitted by law. ARTICLE XlX S Corporation Stock Before the date on which any "S Corporation Shares" (defined below) would otherwise pass to or be treated as held by an "Ineligible Trust" (defined below), the Trustees (excluding, however, any Interested Trustee) may elect to hold these S Corporation Shares in one or more separate trusts or trust shares on the terms set forth in this Article. The Trustees (excluding, however, any Interested Trustee) may elect to hold such S Corporation Shares under the section entitled "Qualified Subchapter S Trusts" or the section entitled "Electing Small Business Trusts", as the Trustees (excluding, however, any Interested Trustee) shall deem appropriate, considering the changes that such provisions would require from the terms and conditions under which such shares would otherwise be held under this Will. Qualified Subchapter S Trust. Any S Corporation Shares held under this section shall be held on the following terms: Each trust held under this section shall be a separate trust or substantially separate and independent share, as defined in Code Sec. 1361(d)(3), held for the benefit of one beneficiary. Any reference in this section to a beneficiary's separate trust shall refer equally to any substantially separate and independent trust share. Until the "QSST Termination Date" (defined below), the Trustees shall annually distribute all of the trust's "Net Income" (defined below), to the sole beneficiary of each trust held under this section, together with as much of that trust's principal as is appropriate under the standard contained in the trust to which such S Corporation Shares would otherwise have been held. The Trustees shall not distribute income or principal to anyone other than the beneficiary to whom Net Income is distributable, until the QSST Termination Date. Upon the QSST Termination Date, the Trustees shall distribute the remaining trust assets to the beneficiary to whom Net Income was then distributable, if then living, or otherwise to such beneficiary's estate. The Trustees shall elect under Code Sec. 1361 (d)(2) to cause each trust held under this section to be treated as a Qualified Subchapter S Trust for federal income tax purposes. o The Trustees (excluding, however, any Interested Trustee) shall administer any trust under this section as a Qualified Subchapter S Trust, as defined in Code Sec. 1361(d)(3). -17- The Trustees shall allocate any S Corporation Shares that will be held under this section between or among one or more separate trusts, based on each beneficiary's interest in the income of the Ineligible Trust that would otherwise have held those shares. If no beneficiary was entitled to income of such Ineligible Trust at that time, the Trustees may allocate any S Corporation Shares among the trusts under this section for the beneficiaries of such Ineligible Trust, in such manner as the Trustees shall deem appropriate. Electing Small Business Trust. Any S Corporation Shares held under this section "Electing Small Business Trust" shall be held on the following terms: The Trustees (excluding, however, any Interested Trustee) shall apportion to the trusts under this section a reasonable share of the unallocated expenses of all trusts under this Will, in a manner consistent with the applicable Internal Revenue Code and Treasury Regulations. The Trustees shall make that election required by Code Sec. 1361(e)(3) to qualify the trust under this section as an Electing Small Business Trust under Code Sec. 1361 (e). The Trustees (excluding, however, any Interested Trustee) shall administer each trust under this section as an Electing Small Business Trust, under Code Sec. 1361(e). Implementation. The Trustees (excluding, however, any Interested Trustee), shall manifest their selection of the form in which the Trustees shall hold any S Corporation Shares by written notice to all persons who would be eligible or entitled at the time of such writing, to receive income from the Ineligible Trust that would otherwise hold such S Corporation Shares. Definitions. The following definitions apply for purposes of this Article: "Ineligible Trust" means a trust whose ownership of any S Corporation Shares would cause the termination of that corporation's election to be taxed under subchapter S of the Code. 2. "Net Income" means income, as defined in Code Sec. 643(b). "S Corporation Shares" means shares of any stock of a corporation that then operates or that the Trustees shall deem likely to operate in the future under an election to have its earnings taxed directly to its stockholders, under subchapter S of the Code. The "QSST Termination Date" means the earlier of the date on which the beneficiary of a trust under this section dies, and the date on which such trust no longer holds any S Corporation Shares. -18- ARTICLE XX Definitions and Miscellaneous Provisions The following definitions and miscellaneous provisions shall apply under this Will: Tangible Personal Property. The term "tangible personal property" includes personally held art, antiques, stamp and coin collections, and other collectibles. Subject to that, it does not include property primarily held for investment purposes. It does not include any property held for use in a trade or business, ordinary currency and cash, or bullion. Per Stirpes. Property that is to be divided among an individual's surviving or then living descendants "per stirpes" shall be divided into as many equal shares as there are children of the individual who are then living or who have died leaving surviving or then- living descendants. A share allocated to a deceased child of the individual shall be divided further among such deceased child's surviving or then-living descendants in the same manner, provided, however, for all distribution purposes hereunder, my grandson, John Diller and his issue, shall not be deemed an issue of mine or my son, EIvin Diller. Minor and Adult. Whether an individual is a minor or an adult shall be determined under the laws of the individual's domicile at the time in question, except in cases when this Will has specifically defined "Minor" to mean a person under twenty-one (21) years of age. Code and Regulations. References to the "Internal Revenue Code" or "Code" or to provisions thereof are to the Internal Revenue Code of 1986, as amended at the time in question. References to the "Regulations" or "Regs" are to the Treasury Regulations under the Internal Revenue Code. If by the time in question a particular provision of the Internal Revenue Code has been renumbered, or the Internal Revenue Code has been superseded by a subsequent federal tax law, the reference shall be deemed to be to the renumbered provision or the corresponding provision of the subsequent law, unless to do so would clearly be contrary to my intent as expressed in this Will, and a similar rule shall apply to references to the Regulations. Em Gross Estate. "Gross estate" means my gross estate as determined for federal estate tax purposes (or for state death tax purposes where relevant). Issue and Descendant. Subject to contrary provisions in my Will, "Issue" and "Descendant" or "Descendants" shall include the natural born or an adopted child of a person; provided however, that an adopted child shall be adopted pursuant to court decree prior to that child's attaining the age of 18 years. Therefore, an individual adopted after the age of 18 shall in no event hereunder be considered to be the issue or descendant of a person. -19- IN WITNESS WHEREOF, I have hereunto subscribed my name on this 14th day of November, 2001. TESTATOR: Signed, sealed, published and declared by Boyd E. Diller, the testator above named, as and for hisS. Cst Will and Testament, in our presence, and we in his presence, and in the presence of e~,J;f ~ther, have hF-,reunto subscribed our names as witnesses: Witness / Address Wit~ess ~)0 ~,~ Address ' - 20- COMMONWEALTH OF PENNSYLVANIA COUNTY Of DAUPHIN · ss: We, Boyd E. Diller, .~/c44-,4¢_~ /,U. ~~$o~ and ,~~ ~. ~?A,c"/¥.~7"y , the testator and the witnesses, respectively, whose names are subscribed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witness and that to the best of each such witness's knowledge the testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. Witr{ess ' ~ TESTATOR: Boyd E. ~er Subscribed, sworn to and acknowledged~before me by Boyd E. Diller, the testator, and subscribed and sworn to before me by ,k'/~D /x.,/. .q'7'~'~//~o'£o ,~ and /~'~/Af..~ ,~. ~..,~?/' _g.~-~'/ , the witnesses,'thiS -14 day of November, 2001· No'dry ~dblic (SEAL) -21 - McNees Wallace & Nurick L,c attorneys at law May 17, 2004 VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDR]~ _~".' .LESHELMAN(~MWN.COM RE: ESTATE OF BOYD E. DILLER CUMBERLAND COUNTY FILE NO.: 2003-00206 OUR FILE NO.: 21599-0001 Ladies and Gentlemen: Enclosed for filing for the above-referenced estate are the following documents: · Pennsylvania Inheritance Tax Return (2 originals) · Inventory (2 originals) · Copy- Estate's United States Estate Tax Return (Form 706) · Check for $28.00 filing fee Please date-stamp the copies enclosed and return to our office in the stamped envelope provided. Thank you. LME/Ime Enclosures C: David A. Phillips, CPA (w/enclosures) P.O. Box 1166 · 100 PINE STREET · HARRISBURG, PA 17108-1166 · TEL: 717.232.8000 · FAX: 717.237.5300 · WWW. MWN.COM HAZLETON, PA · STATE COLLEGE, PA · COLUMBUS, OH · WASHINGTON, DC Register of Wills of Cumberland County, Pennsylvania Estate of Boyd E. Diller known as INVENTORY , Deceased No. 2003-00206 Date of Death February 15, 2003 Social Security No. 207-07-7356 David A. Phillips, CPA 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/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsifi~tion to authorities. Name of S6 I Rep esen at'ye: ~.a. ~o.: 7120 Address: McNees Wallace & Nurick LLC Dated ~/ lOO Pine Street, P.O. Box 1166 Harrisburg, PA 17108 Telephone: (717) 237-5 208 Description See Attached (Attach Additional Sheets if necessary) Value $2,129,032.24 Total: $2,129,032.24 NOTE: The Memorandum of real estate outside the,Commonwealth of Perir~Sylvania may, at the election of the personal representative, include the value of each item, but such figures should not:be extended into the total-~.fithe Inventory. Form RW-7 (Cumberland County - Rev. 9/92) {A277079:} Inventory Estate of Boyd E. Diller From 02/15/2003 To 02/15/2003 Description Accrued Income Checking Accounts Allfirst Bank Checking Account No. 0010641203 2.70 Money Market Accounts Allfirst Bank Money Market Account No. 0951012672 118.20 Value 11:26 Total 33,387.17 133,940.14 Closely Held Corporations Boyd E. Diller, Inc., a Pennsylvania S Corporation Cumberland Valley Drilling & Blasting Co., a Pennsylvania Corporation Cumberland Valley Land Clearing, Inc., a Pennsylvania S Corporation 345,138.00 33,481.00 163,095.00 Debt Instruments Boyd Diller, Inc. - Note Receivable Cumberland Valley Land Clearing, Inc. - Note Receivable 21,185.00 10,747.00 507,659.00 206,542.00 541,714.00 Other Real Property 76.223 acres of real estate located on Wertzville Road, Hampden Township, Cumberland County, Pennsylvania; See attached valuation information. 714,201.00 699,273.00 Refunds 2002 Tax Refund Highmark Insurance - Refund Life Line - Refund Medical Reimbursement PA Department of Revenue - Refund re 2003 Pennsylvania Indivdual Income Tax Return 191.64 1,720.38 45.00 682.43 3,877.48 6,516.93 2,129,032.24 - 1 - REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANiA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICI,N. USE ONLY FILE NUMBER 21 COUNTY CODE -- 03 0206 YEAR NUMBER DECF_.DEN~S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Diller, Boyd E 207-07-7356 ' DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) ~ RE'nJ~J MUST BE FILED IN DUPLICATE wrrH THE 02/15/2003 I 3/27/1911 REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSES NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURrFY NUMBER ~oo uJ 0 c~ 0 r~l. Original Re~um ['~4. Umited Estate F'~ 6. Decedent Died Testate (Attach copy of Will) I~1 9, Litigation Proceeds Received I-'--~ 2. Supplemental Rstum I----1 3. Remainder Return (date of death pdor to 12-13-82) F-'--I 4a. Future Interest Compromise (date of death after 12-12-82) ~ 5, Federal Estate Tax Return Required r---I 7. Decedent Maintained a Living Trust (Attach copy of Trust) i 8. Total Num her of Safe Deposit Boxes ['--"] 10. Spousai Poverty Credit (date of death between 12-31-91 a~ 1-1-95) E~ 1 1. Election to tax under Sec. 9113(A) (Attach sc~ O) THIS SECTION MUST BE COMPEETED, ALL CORRESPONDENCE AND ~ONFIDE~IAL TAX iNFO~Ti~ SHOULD ~ DIRECT~ TO! NAME Richard W. Stevenson, Esq. FIRM NAME (If Applicable) McNees Wallace & Nurick LLC COMPLE'n~ MAILING ADDRESS 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108 TE~PHONE NUMBER 717-237-5208 699~273.0,0~ 0.09 541,714.6~0 714,201.00 173~844.24 0.00 o. Oo USE ONLY (8) 2,129,032.24 135,069.02 28,795.44 (11) 163,864.46 (12) lr965~167.78 (13) 0.00 1. ResJ Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Cerperation, Partnership er Sde-Propristomhip (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscetlanecus Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) [----] Separate Billing Requested 7.Inter-Vivos Transfers I Miscellaneous Non-Probate Pmpe~y (7) (Schedule G er L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 0. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1 1. Total Deductions (total Lines 9 & 10) 1 2. Net Value of Estate (Line 8 minus Line 11) 1 3. Charitable and Governmental Bequests/Sec 9113 Trusts fer which an election to tax has not been made (Schedule J) 1,965,167.78 14. Net Value Subject to Tax (Line 12 minus Une 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES 0.00 1~965~167.78 0.00 0.00 x .15 x .00 (15) 0.00 x .045 (16) 88,432.55 x .12 (17) 0.00 (is) 0. O0 (19) 88,432,55 · > BE SURE TO ANSWER ALL QUES~I~S ON REVERSE SIDE AND RECHECK MATH < < LU Z I- ,< 1- 43. 0 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal ra{e 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at co~lateral rate 19. Tax Due 20. 2W4645 1.000 Decedent's Complete Address: S3REET ADDRESS 6690 WERTZVILLE ROAD CITY ENOLA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty ISTATE Total Credits (A + B + C) Total Interest/Penalty (D + E) ZIP 17025 (1) 88,432.55 (2) 28,362.00 (3) O. O0 4. 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 50,070.55 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Pa' to: REGISTER OF WILLS, AGENT (5B) 60,070.55 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; ....................... [~ b. retain the right to designate who shall use the property transferred or its income; ......... [~ c. retain a reversionary interest; or ................................ [-~ d. receive the promise for life of either payments, benefits or care? ................. ~] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ r~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penaltie~ of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belie[, it is true, correct and complete. Declaration of preparer other than ~he pemonal representative is based on all information of which preparer has any knowledge. DATE ADDRESS C/O~006 E. TRTNDT.~. RD., SU3rT~. 200, PA 17050 ~Fz'~E~ARER~~~ATIVE _ MECHANICSBURG, [~RESS C/O P.O. BOX 1166, HARRISBURG, PA 17108 DATE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. § 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the 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. 3w4646 1.000 ESTATE OF BOYD E. DILLER SSN: 207-07-7356 STATEMENT REGARDING TAX PAYMENTS The Estate does not have the liquid funds to currently make a payment towards its outstanding tax liability. In order to satisfy the estate's outstanding tax obligations (both federal and Pennsylvania), the decedent's real estate holdings or the closely-held businesses must be liquidated, neither of which has happened at this time. Please note that the Internal Revenue Service granted an extension of time to pay the estate's federal estate tax liability until November 15, 2004. REV-1502EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Dil[er, Bo¥c1. ~.. 21-03-0206 All mai properly owned solely or as a tenant In common must be reported et fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jointly.owned with Hght of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. 699,2?3.00 76.223 acres of real estate Township, C~,~erland County, valuation information. located on Wertzville Road, Hampden Pennsylvania; See attached TOTAL (Also enter on line 1, Recapitulation) $ 6 9 9 ~ 2 ? 3.0 0 2w4695 2.000 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER DILLER, BOYD E. 21-03-0206 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT NUMBER DESCRIPTION DATE OF DEATH 1. 345,138.00 Boyd E. Diller, Inc., a Pennsylvania S Corporation; Valuation per appraisal by Boles, Grove & Metzger, P.C. The decedent held all outstanding shares of the Company subject to a Voting Trust Agreement dated November 14, 2001. Schedule C-1 and all supporting documentation for Company being submitted directly with the Department of Revenue C,,m~erland Valley Drilling & Blasting Co., a Pennsylvania Corporation; Valuation per appraisal by Boles, Grove & Metzger, P.C. The decedent held all outstanding shares of the Company subject to a Voting Trust Agreement dated November 14, 2001. Schedule C-1 and all supporting documentation for Company being submitted directly with the Department of Revenue C,~mherland Valley Land Clearing, Inc., a Pennsylvania S Corporation; Valuation per appraisal by Boles, Grove & Metzger, P.C. The decedent held all outstanding shares of the Company subject to a Voting Trust Agreement dated November 14, 2001. Schedule C-1 and all supporting documentation for Company being submitted directly with the Department of Revenue 33,481.00 163,095.00 TOTAL (Also enter on line 3, Recapitulation) $ 541, ~14.00 3W4697 1.000 (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA IM-IERiTANCE TAX RETURN SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER Diller, Boyd E. 21-03-0206 All property Jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT NUMBER DESCRIPTION DATE OF DEATH 1. Boyd Diller, Inc. - Note Receivable Original Note was for $796,711. Due to the poor operating history of the Company and the negative equity, the Note has been discounted. See refer to Page 14 of the Appraisal of Boyd E. Diller, Inc. for more detailed information on the Note. Accrued Interest - The accrued interest due is $34,007 which has been discounted similar to the Note C,~mherland Valley Land Clearing, Inc. - Note Receivable The original Note was for $320,659. Due to the uncertainty of future business activities and the Company's ability to generate sufficient income to payoff the Note, the Note has been discounted. Please refer to page 13 of the Apprisal of C-mherland Valley Land Clearing Inc. for more detailed information on the Note. Accrued Interest - The accrued interest due is $17,657 which has been discounted similar to the Note. 486,474.00 21,185.00 195,795.00 10,747.00 TOTAL (Also enter on line 4, Recapitulation) $ 7 14,2 0 1.0 0 2W46AC 2.0o0 (If more space is needed, inse~t additiona~ sheets of same size) REV-1508 EX + (1-97) COMbtONWEALTH OF PENNSYLVANIA IM-IERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY ESTATE OF FILE NUMBER Diller, Boyd E. 21-03-0206 Includethe ~roceads of litigation and the date the proceads were recei~ed by the estate. AIIprope~yJolnUy-ownedwlUtt~erightofsurvlvorshipmustbedi~closedonScheduleF. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 33,384.47 2 3 4 5 6 2W46AD 2.000 Allfirst Bank Checking Account No. 0010641203; See bank letter attached Accrued Interest Allfirst Bank Money Market Account No. 0951012672; letter attached. See bank Accrued Interest Highmark Insurance - Refund Life Line - Refund Medical Reimbursement PA Department of Revenue; Refund re 2001 Individual Income Tax Return PA Department of Revenue - Refund re 2002 Pennsylvania Indivdual Income Tax Return TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets ~the same size) 2.70 133,821.94 118.20 1,720.38 45.00 682.43 191.64 3,877.48 173,844.24 REV-1510 EX + (1-97) ~ONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Diller~ Boyd E. 21-03-0206 This schedule must be completed and filed if the answer to any of questions I through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY' % OF ITEM ~Ct. UDE THE NN~4E OF THE TRANSFEREE, THEIR RELATIONSHIP TO DATE OF DEATH DECD'S EXCLUSION DECEDENT AND THE DA71~ OF TRANSFER. ATTACH A COPY OF THE TAXABLE VALUE NUMBER DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (~F APPLICABLE) 1. The decedent created an 0.00 100.00 0.00 0.0G Irrevocable Trust dated December 28, 1981; The trust was irrevocable and decedent retained no interest in the trust; A copy of the trust agreement is attached to the return. TOTAL (Also enter on line 7, Recapitulation) $ O. O0 (If more space is needed, insert additional sheets of same size.) 2W46AF 2.000 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Diller, Boyd E. 21-03-0206 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 1. 5. 6. 7. 8 9 10 Tota FUNERAL EXPENSES: Myers Funeral Home - Funeral Expense ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: Attorney Fees Name: McNees Wallace & Nurick LLC Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Name: Waggoner, Frutiger & Daub Tax Return Preparer's Fees Advantage Engineering - Environmental Studies Boles, Grove and t4~tzger - Company Valuations C,,mherland Law Journal - Legal Advertising Hampden Township; Sewer Charges John H. Rhodes - Services related to the valuation of decedent' s real estate 1 from cont±nuation pages .... TOTAL (Also enter on line 9, Recapitulation) $ 11,088.40 0.00 50,000.00 0.00 1,300.00 35,000.00 0.00 7,545.00 12,045.00 75.00 539.34 5,900.00 11,576.28 135,069.02 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) Estate of: Diller, Boyd E. Schedule H, Part B -- Administrative Costs Item No. Description 12 13 14 15 16 17 18 Joseph McGraw Inc. - Real Estate Appraisal McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating $253.66 Travel Expense 16.20 Long Dist. Telephone 2.19 Postage 40.22 Local Courier 39.22 Short Certificates 3.00 Safe Deposit Box - Drilling Charges 100.00 Recorder of Deeds - Filing Fees 74.00 McNees Wallace & Nurick LLC - Reserve for closing costs re duplicating, postage, etc. Noone & Associates - Real Estate Appraisals The Patriot-News - Legal Advertising Tranfer Taxes - Per the bequest set forth in Article V(A), the real estate owned by Boyd E. Diller, Inc. is directed to be subdivided into two parts (subdivision did not take place prior to decedent's death). The will directs that the estate bears the cost of any income and transfer taxes incurred in subdividing the real estate. The amount being deducted is the transfer taxes which will be incurred upon subdivision. Travelers Insurance - Liability Insurance Premium Page 2 21-03-0206 Amount 800.00 528.49 200.00 7,125.00 99.79 2,407.00 416.00 TOTAL. (Carry forward to main schedule) ...... 11,576.28 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA IM'IERITANCE TAX RETURN SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Diller, Boyd E. 21-03-0206 Include ITEM NUMBER 4 5 6 unreimbursed medical expenses. DESCRIPTION C,~mherland Valley Drilling and Blasting, Inc. - Note Payable Lower Allen EMS - Balance Due Messiah Village - Balance Due Mobile XRay - Balance Due West Shore EMS - Balance Due SRGoldman & Associates Inc. - This is a medical expense for $905.00 which the Executor believes is not due. The insurance rejected the claim because the provider was late filing it. TOTAL (Also enter on line 10, Recapitulation) $ AMOUNT 1,000.00 454.50 26,848.04 216.00 276.90 0.00 28,795.44 2W46AH 2.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWF_ALTH OF PENNSYLVANIA INHERITANCE TAX RE'I~JRN RE. DENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Diller, Boyd E. NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[include~t~ghts~u~ldistHbutions, andtmnsfem underSec. 9116(a)(1.2)] Diller, Sr., Elvin 909 Church Street Millersburg, PA 17061 Diller, Sr., John 41 Pine Ridge Road Enola, PA 17025 Diller, Walter I. 6046 Edward Drive Mechanicsburg, PA 17050 Apa, Ruth 4 Reservoir Drive Mechanicsburg, PA 17055 FILE NUMBER 21-03-0206 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Son Son Son Daughter AMOUNT OR SHARE OF ESTATE 320,918.36 805,836.71 517,494.35 320,918.36 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0. O0 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET EXHIBIT A NUMBER 5/17/2004 ESTATE OF BOYD E. DILLER PENNSYLVANIA INHERITANCE TAX RETURN TABLE OF CONTENTS (EXHIBITS) A. Miscellaneous Documents Table of Contents -- Exhibits Copy -- Letters Testamentary issued by Cumberland County Register of Wills to David A. Phillips, CPA, and copy of decedent's will dated November 14, 2001 Department of Revenue - Approval of Extension of Time to File Return Copies ~ Pennsylvania Department of Revenue - Official Receipts (PA Inheritance and Estate Tax Payment) Copy- Safe Deposit Box Inventory Bo Schedule A -- Real Estate - Due to Confidential Nature, Supporting Documentation being sent directly to Department of Revenue Valuation Statement Real Estate Appraisal Environmental Assessment Schedule B -- Stocks and Bonds - Due to Confidential Nature, Supporting Documentation being sent directly to Department of Revenue 1. Boyd E. Diller, Inc. - Schedule C-1 · Company Appraisal · Real Estate Appraisal · Remediation and Environmental Cleanup Cost Information Cumberland Valley Drilling & Blasting Co. - Schedule C-1 and Company Appraisal 3. Cumberland Valley Land Clearing, Inc. - Schedule C-1 · Company Appraisal · Environmental Cleanup Cost Information Miscellaneous Documents (related to Corporations) · Copy- Voting Trust Agreement dated November 14, 2001 · Copy- Advantage Engineering Environmental Assessment Report D. Schedule E ~ Cash, Bank Deposits, & Misc. Personal Property (Items 1, 2) E. Schedule G-- Inter-Vivos Transfers & Misc. Non-Probate Property - Copy of Irrevocable Trust Agreement NUMBER LAST WILL AND TESTAMENT OF BOYD E. DILLER I, Boyd E. Diller, of Cumberland County, Pennsylvania, revoke any prior wills and' codicils and declare this to be my Will. A. Spouse. I am a widower. B. ARTICLE I Family Information Children. I have four children born before the date of my Will whose names are: Eivin Diller, Ruth M. Apa, Walter I. Diller and John L; Diller. ARTICLE II Tangible Personal Property Memorandum of WisheS. I may leave a wdting disposing of some or all of my tangible personal property. If I do so, and the wdting can be incorporated by reference into this Will or otherwise be legally binding, I direct that it be incorporated or fOllowed and prevail over the disposition below in this Article. If the wdting is not legally binding, I request that my wishes be followed. This provision shall apply whether the writing is executed before or after this Will. General Gift of Tangibles. I bequeath allmy tangible personal property (other than items effectually disposed of above) equally to my children. If any one of my children ' does not survive me, his or her share shall be distributed per stirpes among those of his or her issue who survive me. 'If there are no such issue, said property shall go to my other children, or if any one of my other children is not then living, .shall be distributed per stirpes among those of his or her issue who survive me. With regard to the property passing hereunder, distribution shall be made among my children on the basis of choices made in order determined by lot and rotation, and the values as finally determined for federal estate tax purposes (or if none, then the values as finally determined for state death tax purposes) shall be determinative with regard to the values of the property chosen, and any ultimate disparity among my children shall be equaled by such payments among them as may be necessary. If any one of my children is not then living, the choices to-which he or she would have been entitled shall be made by his or her issue in order determined by lot and rotation. Gift Includes Insurance. A gift of property under this Article includes my rights under any related insurance policies or the proceeds of suCh policies. ARTICLE III Survivorship Any beneficiary hereunder *who dies within sixty (60) days following the date of my death or the termination of or distribution from any trust under this Will for which entitlement the dat~ of this beneficiary's death Shall be relevant, shall be deemed to have predeceased me or to have died · before the termination of or distribution from that trust, as the case may be, for all purposes of this Will. ARTICLE IV Powers of Appointment I declare that I do not by this Will intend to exercise any power of appointment. Ae ARTICLE V Specific Bequests of Intangible Personal Property Boyd E. Diller, Inc. I bequeath all my shares in Boyd E. Diller, Inc., or its successor, to my son, John L. Diller, if he survives me. If John does not survive me,. I bequeath such stock to his issue, per stirpes, subject to the Descendants' Trusts created under this Will. Notwithstanding the foregoing, if not accomplished during my lifetime, I direct my executor to cause Boyd E. Diller, Inc., to subdivide its real estate into two parts, the first being generally the area that I have outlined in blue and labeled #1 on the mark up of the Plan of Property for Boyd E. Diller and Sara E. Diller dated February 11, 1991 ("Plan"), which shall be retained by the corporation, and the second being the balance of its acreage as generally outlined in yellow and labeled as #2 on the Plan, which promptly following subdivision shall be conveyed by Boyd E. Diller, Inc.,to my estate in order to pass as part of my residue. My ExeCutor shall have the power to draw the subdivision lines as he determines and generally in accordance with the foregoing. The conveyance shall be made prior to the distribution by my estate of the shares to John or his issue and my residuary estate shall bear the full cost of any income and transfer taxes incurred as a result of such conveyance. Cumberland Valley Land Clearing, Inc. I bequeath all my shares in Cumberland Valley Land Clearing, Inc., or its successor, to my'son, Walter !. Diller, if he survives me. If Walter does not survive me, I bequeath such stock to Waiter's wife, Thelma Diller, if she survives me and is married to, and co-habiting with, Walter at the time of his death; If both Walter and Thelma do not survive me (or, if, at the time of WalteCs death, Thelma is not marded to, and co-habiting with, Walter), I bequeath the stOck to their issue, per stirpes, subject to the Descendants' Trusts created under this Will. Cumberland Valley Drilling & Blasting, Inc. I bequeath all my shares inCumberland Valley Drilling & Blasting, Inc., or its successors and asSigns, to my son, Walter I. Diller, if he survives me. If Walter does not survive me, I bequeath such stock to Waiter's wife, Thelma Diller, if she survives me and is married to, and co-habiting with, Walter at the time of his death. If both Walter and Thelma do not Survive me (or, if, at the time of -2- L Waiter's death, Thelma is not married to, and co-habiting with, Walter), I bequeath the stock to their issue, per stirpes, subject to the Descendants' Trusts created under, this Will. ARTICLE VI Residue I give, devise, and bequeath my residuary estate, real and personal 'wherever located, including any property mentioned above, 'but not effectively disposed, to my issue, per stirpes, subject to the Descendants' Trusts created under this Will, provided however, the share of my sOn, John (or if not living, per Stirpes to his issue, if any) shall be forty percent (40%) of the total and the share of each of my other children per stirpes (or if not living, to his or her issue, if any) shall be twenty percent (20%). ARTICLE Vii General Provisions Re Descendants' Trusts Whenever property passes to a descendant who is under the age of twenty-five (25) years at the time of distribution, it shall be held subject to the provisions for the Descendants' Trusts, and to the extent provided in this Article the property shall not pass outright to them. 'Such property shall be held in separate trusts for each descendant who would otherwise receive property outright, each descendant to be the "Beneficiary" of his or her separate trust. ARTICLE VIII Separate Trusts for Descendants A descendant's separate trust shall have these terms: A, During the Beneficiary's life: While the Beneficiary is under the age of eighteen (18), the net income of the · Trust shall be accumulated and added to the principal of the Trust. When the Beneficiary has attained the age of eighteen (18), the Trustee shall distribute the current net income of the trust, if any, to Beneficiary at least quartedy. The Trustee shall distribute as much of the principal of the trust as the Trustee may from time to time determine to the Beneficiary in such amounts or proportions as the Trustee may from time to time select,' for the Beneficiary's . health, education, support in his or her accustomed manner of living, or maintenance. -At or any time after attaining the age of twenty-five (25), the Beneficiary shall have the 'right, individually, to withdraw the trust assets. -3- Upon Beneficiary's Death. Upon the Beneficiary's death, the property then held in his or her trust shall be distributed as follows: 1. ' To such one or more persons out of a class composed of the Beneficiafy's descendants on such terms as the beneficiary may appoint by a Will Specifically .... referring to this power of appointment, or in default of appointment or insOfar as an appointment is not effective; To the Beneficiary's descendants then living, per stirpes, sUbject to the terms of the trusts under this Article, or if there are no descendants 'of the Beneficiary then living, to my children and my Wife's children, per stirpes, subject to the terms of the trusts under this Article. Maximum Duration for Trusts. Any trust under this Article still in existence upon the expiration of the Maximum Duration for Trusts as defined elsewhere in this instrument shall thereupon terminate and the remaining trust property shall be distributed to the beneficiary of the trust. ARTICLE IX Takers of Last Resort The Executor or Trustee shall distribute any property that is not otherwise disposed of under this Will (a) one-half (1/2) (or all, if there are no persons to take under item (b)) to the persons who would have inherited my personal estate, and in the shares that they would have inherited it, had I died a resident of Pennsylvania, unmarried and without a valid Will, on 'the date on which expires the interest of the last living beneficiary of the property under this Will, and (b) one-half (1/2) (or all, if there are no persons to take under item (a)) to the persons who would have inherited the personal estate of my wife, and in the shares that they would have inherited it, had my wife died a resident of Pennsylvania, unmarried and without a valid Will, on the date on which expires the interest of the last living beneficiary of the property under this Will. ARTICLE X Maximum Duration of Trusts The maximum duration for trusts means the longest period that property may be 'held in trust under this Will under the applicable rules governing perpetuities, .vesting, accumulations, the suspension of alienation, and the like (including any applicable Period 'in gross such as 21 years or 90 years). If under those rules the maximum duration may be determined (or alternatively determined) with reference to the death of the last survivor of a group of individuals alive on the. date of my death, those individuals shall consist of all of my descendants living on the date of my death and any surviving spouse of a descendant of mine if both the deScendant'and the spouse were living on the date of my death. This Article shall not aPply to a trust created by an exercise of a power of appointment conferred by this Will i~the exercise 'is valid under this Will and under the applicable rules against perpetuities, accumulations, suspension of alienation, or the like, and such a trust may have different measuring lives than thOse provided in this Article. In the case of any property I have appointed to a trust under this Will by exercising a power.over the trust, the date for determining measuring lives with respect to that property shall be the date that my power was created (rather than the date of my death). ARTICLE Xl Adopted & Non-marital Persons A person adopted pdor to attaining age 18 (but not after) by me or by a descendant of mine shall be treated under this Will as a descendant. A biological descendant of mine'shall not be treated as a descendant if surrendered for adoption with the consent of his or:her parent who is a descendant of mine in Such manner that an adoptive parent substitutes as parent for the - consenting parent. Under these rules, adoptions and marriages shall not affect pdor distributions or other interests that have previously vested in possession, but they shall enable a person to receive distributions from or remainder or other interests in a trust still in existence. When a person is treated or is not treated as a descendant of mine under these rules, the same treatment shall apply to that person's descendants. To be treated or not treated as a descendant means to be treated or not treated as a descendant of mine and of any intervening descendant of mine; Applicable law shall apply to adopted and non-marital persons to the extent not modified by these rules. ARTICLE Xll Exercise of Powers Created Hereunder Except where this Will specifically provides otherwise, a power of appointment conferred hereunder upon a person in his or her individual capacity (a "non-fiduciary power") may be exercised to confer upon one or more Objects of the power in any proportions any lawful estates and interests, whether absolute or in further trust, including further non-fiduciary powers which may be made exercisable in favor of objects or non-objects of the exercised power, or both. A limited power of appointment may be exercised to confer a limited or general power on an object of the exercised power, including a presently exercisable limited or general power. The trustee under an appointment in further trust may be any person not prohibited from serving as trustee under this Will and may be given fiduciary powers (including discretionary powers over distributions), exercisable, however, only in favor of objects of the exercised power. A non- fiduciary power exercisable by Will may also be exercised by a written instrument signed by the .powerholder other than the powerholder's Will if the powerholder's Will contains a direction that the exercise in the other instrument be honored. ' ARTICLE Xlll Spendthrift Clause No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts or other engagements of any type. ARTICLE XIV Payments to Minors Whenever income or principal becomes fOr any reason distributable to a person under twenty- one (21) years of age (described herein as the "Minor" regardless of the actual legal age of majority), my Executor and/or Trustee may make the distribution in any way in which my Executor and/or Trustee shall deem appropriate, including (but not limited to) those enumerated in this Article: De Distribution to Trust. My Executor or Trustee may hold the property in a separate trust for the Minor until the Minor attains twenty-one (21) years of age. My Executor or Trustee may distribute to the Minor as much of the net income and/or principal of the trust as my Executor or Trustee may from time to time determine, for any purpose, annually adding to principal any undistributed net income. When the Minor.reaches twenty-one (21) years of age, my Executor or Trustee shall distribute the property to the Minor, if then living, or otherwise: to the Minor's descendants surviving the Minor, per stirpes, or in default thereof; if the Minor was a grandchild .or more remote descendant of mine, to the descendants then living, per stirpes, of the Minor's nearest ancestor who was a descendant of mine with issue then living, or in default thereof; one-half (1/2) to the descendants of my wife's parents and one-half (1/2) to the descendants of my parents, per stirpes, subject to the terms of'the 'Descendants' Trusts created under'this Will. Distribution to Custodian. My Executor or Trustee may distribute the property to a custodian under any state's version of the Uniform Transfers (or Gifts) to Minors Act, including a custodian selected by my Executor or Trustee. My Executor or Trustee may select any age for termination of the custodianship permitted under the Act, giving due consideration to selecting twenty-one (21) years of age if that is permitted. Distribution to Donee of a Power During Minority. My Executor or Trustee may actually distribute the property to anyone serving as Trustee under this Will, in a manner so that it then vests in the Minor, to hold the same as donee of a poWer dudng minority, such donee to have all the powers of a Trustee under this Will (including the .power to. apply-the proPerty for the Minor) and to be compensated as if the property were a separate trust; but with no duty to account to any court periodically or otherwise. Distribution to a Guardian of a Minor's Property. My Executor or Trustee may distribute the property to a guardian of the Minor's property. Distribution to a Minor's Parent. My Executor or Trustee may distribute the property to a parent of the Minor even if the parent does not assume any formal fiduciary capacity concerning the property. Distributions shall be made to a parent of a beneficiary only if the parent either is a descendant of mine or was married to a descendant°f mine at the -6- date of death of the descendant of mine who was the spouse of the parent to receive the distribution. DiStribution Directly to a Minor. My Executor or Trustee may distribute the property directlY to the Minor if the Minor has attained fourteen (14) years of age and ha§ the practical capacity 'to own the type and amount of property in question. Exoneration of Fiduciary for Distributions for Minor. My ExeCUtor or Trustee shall be free from any responsibility for the subsequent disposition of the property if it is distributed in one of the ways specified in this Article. Ao B= ARTICLE XV Payment of Death Taxes All From Residue. All estate, inheritance, legacy, succession, generation-Skipping, or other wealth transfer taxes that result from my death imposed by any domestic or foreign taxing authority with respect to all preperty taxable by reason ofmy death, together with interest and penalties on those taxes, shall .be charged against and. paid without apportionment out of the residue of my estate as an' administration expense, and with no right of reimbursement from any recipient of any such preperty, and before.any determination of my residuary estate or of any shares or interests therein. Modifications. However, the folloWing clarifications and/or modifications of the general rule set forth in the preceding paragraph Shall apply: All taxes generated by my residuary estate shall be apportioned within :my residuary estate to the share or shares generating the tax, but shall not be apportioned between current and future interests such as a life estate and remainder even if one and not the other is taxable. The tax on any property over which I had a general power of appointment and which is included in my gross estate under Code Sec. 2041 whether or not the power is exercised Shall be apportioned-and paid in the manner previded by the Internal Revenue Code and applicable law, provided that if the general Power is~ exercisable by this Will, I hereby exercise the power to the extent of directing the recipient or recipients of the preperty to which this power of appointment relates to pay to or on behalf of my Executor all the additional tax at the marginal rate caused by its inclusion and not just its proportionate share of tax at the average rate, provided however, no such tax shall be allocated to any charitable remainder trust created by me. However, this shall not apply t° taxes on property included in my gress estate solely because I had a withdrawal right over a fractional share or pecuniary portion of the property, limited to the amount set forth in Code Sec. 2514(e)(1) (CUrrently, Five Thousand Dollars ($5,000.00)) or the percentage set forth in Code Sec. 2514(e)(2) (currently, five percent (5%)), which shall be paid out of my estate as an administration expense, without apportionment and with no right of reimbursement from the recipient or recipients -7- C= Dm of the property to which this power of appointment relates, and before any determination of my residuary estate or of any shares or interests therein. Taxes on Qualified Retirement Benefits shall be paid out.of my estate as an administration expense without apportionment and with no right of ':' reimbursement from the recipient or recipients of these benefits, and before any determination of my residuary estate or of any shares or interests therein. Any generation-skipping transfer tax other than a tax on a direct skip of. property passing as part of my estate and disposed of.under this Will prior to the Article disposing of my residuary estate shall be charged to the property constituting the transfer in the manner provided by Code Sec. 2603(b). Taxes imposed Under Code Sec. 2701(d) shall be apportioned and paid as an additional estate or gift tax as provided in Chapter 14. Reference to Code. I hereby make specific reference to Code Sec. 2207B (concerning tax on property included under Code Sec. 2036), and Code Sec. 2603(b) (concerning ' the generation-skipping transfer tax under Chapter 13) and to corresponding provisions of state law and I direct that they shall apply to the extent they are consistent with the above, and shall not apply to the extent they are inconsistent with the above. Apportionment Prevails Over Abatement. If payment of taxes from'my residuary estate in accordance with the foregoing exhausts my residuary estate, the balance of tax due shall be apportioned in accordance with the rules of tax apportionment 'rather than the rules of abatement. Be ARTICLE XVl Executors and Trustees Initial Executor and Trustee Appointments. I appoint David A. phillips, CPA, to be an Executor of this Will and the Trustee of the Descendants' Trusts created under'this Will. Substitute and Successor Executor Appointments. If David A. Phillips, CPA, is unable or unwilling to act, or to continue acting, as Executor of this Will and/or as Trustee of the Descendants' Trusts created under this Will, he shall have the right to appoint a substitute or successor individual Executor and/or Trustee. If David renounces 'his right to act as Executor of this Will, he shall have right to appoint a substitute Executor and Trustee, provided, however, that such appointments must be made no later than thirty (30) days after my death. Both 'the substitute or successor appointments must be made by an instrument in writing. The successor appointment(s).to take effect upon David's death, resignation or incapacity. David may change or revoke the respective substitute and/or successor appointments until such appointments take effect. If David fails to appoint a substitute or successor Executor and/or Trustee, the governing board of the certified public accounting firm of Waggoner, Frutiger.and Daub, or its -8- Ce De successors and assigns, shall appoint a partner of such accounting firm to act as substitute or successor Executor or Trustee. Any subsequent successor Executor and/or Trustee vacancies shall be filled in the same manner by the g°veming board of Waggoner, Frutiger and Daub, or its successors and assigns. Clarification re Executors. Any reference to ,Executor'' and "Trustee" includes any successor, unless expressly indicated otherwise. Multiple Trustees, whether named by me or by another Trustee, shall serve together and each may serve even if one or more of them shall fail or cease to serve for any reason. Additional Provisions Regarding Changes in Fiduciaries. 1. Any Trustee may resign at any time without court approval. The individuals (and any corporation) respectively acting as my Executor or my Trustee may at any time acting unanimously by wdtten instrument appoint an individual or a corporation with fiduciary powers as a Co-Executor or CO-Trustee. If the respective office of Executor or Trustee is vacant, and no successor takes office pursuant to any other provision of this Will, an individual or corporation with fiduciary powers may be appointed as Executor or Trustee by a majority of my adult descendants then living and competent. An Executor and/or Trustee may be appointed pursuant to this Article for a limited purpose or to hold only specified powers. Accountings and Other Proceedings. Respectively, my Executor and my Trustee shall take such action for the settlement or approval of accounts at such times and before such courts or without court proceedings as my Executor or Trustee shall determine. My Executor or Trustee shall pay the costs and expenses of any such action or proceeding, including (but not limited to) the compensation and expenses of attomeys and guardians, out of the property of my estate and the trusts created hereunder. I direct that in any proceeding relating to my estate and to any and all the trusts created hereunder, service upon any person under a legal disability need not be made when another person not under, a disability is a party to the proceeding and has the same interest as the person under the disability. The person under the disability shall nevertheless be bound by the results of the proceeding. The same rule shall apply to non-judicial :settlements, releases, exonerations, and indemnities. Fiduciary Powers. Respectively, my Executor and Trustee may, without pdor authority from any court, exercise all powers conferred by this Will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this Will. My Executor and Trustee shall have absolute discretion in exercising these powers. Except as specifically limited by this Will, these -9- powers shall extend to all property held by my Executor and/or my Trustee until the actual distribution of the property. The powers of my Executor and/or Trustee shall include the following powers: My Executor may .pay my debts as soon as practicable in the course of [he administration of my estate, and pay my funeral and burial expenses without regard to any limits otherWise imposed' by law on funeral and burial expenses. My Executor may pay out of my general estate administration expenses incurred in connection with real Or tangible personal property located outside of my domicile. My Executor and/or Trustee may determine what. property is covered by general · descriptions contained in this Will. · My Executor may determine whether and to what extent to elect to qualify any eligible property for the federal or state marital deduction, even though an Executor may have an interest affected by the election. My Executor and/or Trustee may make any election available under the tax laws in such manner as my Executor and/or Trustee shall determine, including any· election to treat a revocable trust created by me as part of my estate for income tax purposes, even though an Executor and/or Trustee may have an interest affected by the election, except where an Executor and/or Trustee is prohibited from participating in the election by another provision of this Will. My Executor and/or Trustee may retain any property originally owned by me, and invest and reinvest in all forms of real and personal property, whether inside or outside the United States, including without limitation, common trust funds of a corporate Executor and/or Trustee, mutual funds, partnerships (including.a partnership in which an Executor and/or Trustee is a partner), and other forms of joint investment (which may but need not be managed by, advised by, or affiliated with an Executor and/or Trustee), without regard to any principle of law limiting delegation of investment responsibility bY executors and/or Trustee. My Executor and/or Trustee may compromise claims or debts and ·abandon or demolish any property which my Executor and/or Trustee shall determine to be of little or no value. My Executor and/or Trustee may sell property at public or private sale', for caSh or upon credit, exchange property for other property, lease property forany period of time, and give options of any duration for sales, exchanges or leases. · My Executor and/or Trustee may borrow from anyone, even if the lender is an Executor and/or Trustee under this Will, and may pledge property as secudty for repayment of the funds borrowed, including the establishment of a margin account. No Executor and no Trustee shall be personally.liable for any such ' loan, and such loan shall be payable only out of assets o[my estate and/or the trusts created hereunder.. -10- 10. 11. 12, 13. 14. 15. 16. My Executor and/or Trustee may, without the consent of any beneficiary, distribute in cash or in kind, and allocate specific assets in satiSfaction of fractional shares or pecuniary sums including cash legacies among the beneficiaries (including any trust) in such proportions, not necessarily pro rata, as my Executor and/or Trustee may determine, even though an Executor and/or Trustee has an interest affected by the distribution and even thOUgh different beneficiaries entitled to the same sum or share may thereby receive different mixes of assets, possibly with different income tax bases, as long as the fair market value of property on the date of distribution is used in determining the extent to which any distribution satisfies a sum or share. My Executor and/or Trustee may apply to the use of any individual, any property, whether principal or income, that otherwise would or could be distributed directly to such individual. My Executor and/or Trustee may, with respect to any real property: (i) partition, subdivide or improve such property and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of any real estate in which my estate has an interest and impose or extinguish restrictions on any such real estate; (ii) sell, exchange, lease for any period, mOrtgage,, alter, or otherwise dispose of such property and execute any instrument necessary to do that; and (iii) charge to principal .the net loss incurred in operating or carrying non-income producing real 'property. I anticipate that all of my personally·owned real estate located along the Wertzville Road in Cumberland County and that to be conveyed out of Boyd E. Diller, Inc. in accordance with Article V.A above, will be sold by my executor in order to· pay taxes and distribute any net proceeds in accordance with Article VI above. My Executor and/or Trustee may employ a custodian, hold property unregistered. or in the name of a nominee (including the nominee of any bank, trust company, brokerage house or other institution employed as custodian), and pay reasonable compensation to a custodian in addition to any fees otherwise payable to my Executor or Trustee, notwithstanding any rule of law otherwise prohibiting such dual compensation. My Executor and/or T. rustee may employ and rely upon advice given by' accountants, .attorneys, investment bankers, and other expert advisers, and employ agents, clerks and other employees, and pay reasonable compensation to such advisors or employees in addition to fees otherwise payable to my Executor and/or Trustee, notwithstanding any rule of law otherwise prohibiting ·. such dual compensation. My Executor and/or Trustee may accept or decline to accept additions from any source. MY Executor and/or Trustee may all~)cate receipts and disbursements to income or principal in such manner as my Executor and/or TrUstee Shall determine, even though a particular allocation may be inconsistent with otherwise applicable state 17. 18. 19. 20. 21. 22. law: My Executor shall follow any direction by the Trustee of a trust with respect 'to allocations affecting property passing to that trust. My ExecutOrs and/orTrustee may join in any merger, reorganization, voting~trust plan or other concerted action of security holders, and delegate discretionary powers (including investment powers) in entering 'into the arrangement. The Trustee may acquire, hold and maintain any residence (whether held as real property, condominium or cooperative apartment) for the uSe and benefit of the beneficiaries of any trust and, if the Trustee, in the exercise of s°le and absolute discretion, determine that it would be in the best interests Of the beneficiaries of any trust to maintain a residence for their use but that the residence owned by the Trustee should not be used for such purposes, the Trustee may sell said residence and apply the net proceeds of sale to the purchase of suCh other residence or make such other arrangements as the Trustee, in the exercise of sole and absolute discretion, shall deem suitable for the Purpose: Any proceeds of sale not needed for reinvestment in a residence as provided above shall be added to the principal of the Trust and thereafter held, administered and disposed of as a part thereof. The Trustee may pay all carrying charges of suCh residence, including but not limited to, .any taxes, assessments and maintenance thereon, and all expenses of the repair and operation thereof, including the employment of domestic servants and other expenses incident to the running of a household for the benefit of the beneficiaries of the Trust. The Disinterested Trustee may expend such amounts as the Trustee, in the exercise of sole and absolute discretion, shall determine to maintain the current lifestyle of the ' beneficiaries including, but not limited to, providing for their personal care and comfort in any manner whatsoever. The Trustee may acquire, hold and maintain as a part of each trust hereunder any and articles of tangible personal property or any other property whether productive, underproductive or unproductive of income, and without any duty to convert such property to productive property, and pay the expenses of the repair and maintenance of such property, and sell such property and apply the net proceeds of sale to the purchase of such other propertY as the Trustee, in the exercise of sole and absolute discretion, shall deem suitable for the purpose. The Trustee may permit any income beneficiary of any trust created hereunder to occupy any real property.or use any personal property forming a part of the Trust- estate on such terms as the Trustee may determine, whether rent free or in consideration of payment of taxes, insurance, maintenance or ordinary repairs, or otherwise. The Trustee may hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration, but no combination of trusts for this pUrpose may alter their status as separate trusts.' .The Trustee may consolidate any trust for a descendant with another trust having substantially similar terms and the same Trustee under this Will or any trust -12- 23. 24. 25. 26. agreement and administer the two as one trust, provided that each portion of the consolidated trust shall terminate and vest in possession no later than the date required for the separate trust from which it came. Provisions of such trusts shall be considered substantially similar even if there are minor variations as to the management and distribution of the trusts. The determination, by the Trustee as to any consolidation shall be final and conclusive as to all parties. The Trustee may divide any trust into two or more separate trusts .and administer them as separate trusts, either before .or after the trust is funded, to enable GST · Exemption to be allocated separately to one of the trusts, or to enable the election under Code Sec. 2652(a)(3) to be made separately over one of them, or otherwise to make possible a separate trust with a zero inclusion ratio, or because the trusts have different transferors for.GST purposes, 'or for any other purpose. Any such division shall be by fractional shares and each share shall participate pro rata in income, appreciation, and depreciation to the time of division. Any relevant pecuniary amount (such as the obligatiOn to pay an annuity, or the right to withdraw that amount referred to in Code Sec. 2514(e)(1) [currently, Five Thousand Dollars ($5,000.00)]) shall be applied pro rata to the separate trusts based on the fractional shares into which they are divided: The Trustee may accept or decline to aCcept additions from any source. The Executors and/or Trustee may continue any business, incorporated or unincorporated, for any pedod, and do anything that I could have 'done regarding the business, including without limitation (i) invest additional sums in the business whether or not such investment Would otherwise be appropriate for fiduciaries and without regard to any duty to diversify investments, (ii) select directors, officers or other employees of the business, and an Executor and/or Trustee or an officer of a corporate Trustee or a benefiCiary hereunder may act as such director, officer or employee and may receive compensation for doing so, (iii) pay from principal the cost of liability insurance for an Executor and/or Trustee or beneficiary acting as director, (iv) recapitalize, reorganize or liquidate the business, (v) redeem stock under Sec. 303 of the Code, and the proceeds of any such redemption shall be applied in a manner consistent with the requirements of Sec. 303(b)(3), (vi) elect deferred payment of estate tax under Sec. 6166 of the Code and/or any corresponding provision of state law, and charge interest on deferred tax to income or principal, and consent to the creation of a special lien for deferred tax to be imposed on property of the trust fund even if the tax is imposed on property passing outside the trust fund, and (vii) sell the business (inCluding a sale to a co-owner even if the co-owner is a and Executor and/or a Trustee hereunder) without "testing the market" by solicitation of bids, relying instead on a qualified appraiser. The ExeCutors and/or Trustee may exercise these powers despite haVing individual interests in the business that might conflict with the Executor's and/or Trustee's interests as such. Except to the extent specifically provided otherwise in this Will, references to the Trustee shall, in their appliCation to a trust hereunder, refer to all those from time to time acting, as Trustee of that trust and if two or more Trustees are eligible to act on a given matter they shall act by majority. In the exercise of discretion over distributions, if this Will provides that certain Trustees may'participate in distributions limited by an ascertainable standard, while a different setof Trustees may.participate indistributions for any purpose, if the two sets of Trustees (each acting by its own majority) want to distribute the same item'of income or principal to different recipients, the distribution desired by the set of Trustees participating in distributions for any purpose shall prevail. 27. 28. If I have given the Trustee discretion conceming distributiOns of income or principal, that discretion shall be absolute and uncontrolled, and. subject.to correction by a court only if the Trustee should act utterly without reason, or in bad faith, or in violation of specific provisions of this Will. If, I have,set forth general guidelines (as opposed to directions or dollar limits) for the Trustee in making distributions, those guidelines shall be merely suggestive and shall not create an enforceable standard whereby a distribution could, be Criticized or compelled. It is my strong belief that the Trustee will be in the best position to interpret and carry out the intentions expressed herein under changing circumstances. This paragraph shall not, however, apply to any standards framed in terms of health, education, support (including suppOrt in an accustomed manner of living) or maintenance as those words shall create an ascertainable standard for federal tax purposes when applied to a Trustee's -power or a power held individually, although even in those cases the holder.of the power shall have as much discretion as consistent therewith. An Interested Trustee may exercise discretion to make distributions to himself or herself subject to an ascertainable standard notwithstanding any contrary rule of law. Notwithstanding any other provisions of this Will, each Trustee is prohibited from making, voting on, or otherwise participating in any discretionary distribution of income or principal from a trust that would discharge or substitute for a legal obligation of that Trustee, including' the obligation to support a beneficiary of the trust, and no distributions shall be made hereunder which would discharge to any extent the legal obligation of any person for the support of a .beneficiary without the prior written consent of such person. Subject to that, in ~exercising discretion over distributions, the Trustee may consider, or may disregard, other resources available to any beneficiary. 29. Unless I have specifically provided otherwise, and subject to any ascertainable standard governing its exercise, the Trustee's discretionary power to distribute income or principal includes the power to distribute all of such income and/or principal to one or more members of a class to the exclusion of others whether or not the terms of the trust specifically mention that possibility. 30. 'A Trustee may irrevocably.release one or more powers held by the Trustee while retaining other powers. Exoneration from Security. No Executor and no Trustee shall be required to give bond ' or other security in any jurisdiction, and if despite this exoneration a bond is nevertheless required, no sureties shall be required. - 14- He Additional General Provisions Regarding Fiduciaries. Except to the extent specifically provided otherwise in this Will, references to my Executor shall, in their application to my estate, refer to all those from time to time acting as Executors and if two or more Executors are eligible to act--on a giVen matter they shall act by majority. Except to the extent specifically provided otherwise in this Will, references to my Trustee shall, in their application to my estate, refer to all those from time to time acting as Trustee and if two or more Trustees are eligible to act on a given matter they Shall act by majority. Individual Executors or Trustees shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the' Executor or Trustee waives compensation. A corporate Executor or Corporate TrUstee shall be compensated by agreement with the individual Executor orTrustee or in the. absence of such agreement in accordance with its fee schedule as. in effect at the time of payment. I authorize a .corporate Executor or Trustee to charge additional fees for services it provides to my .estate or to the trusts hereunder that are not comprised within its duties as Executor or Trustee, for example, a fee charged by a mutual fund it administers in which my estate invests, or a fee for providing an appraisal, or a fee for providing corporate finance or investment banking services. I also recognize that a corporate Executor or Trustee 'may charge separately for some services COmprised within its duties as' Executor or Trustee, for example a separate fee for investing cash balances or preparing tax retums. 'Such separate charges shall not be treated as improper or excessive merely because they are added on to a basic fee in calculating total compensation for service as Executor or Trustee. No Executor or Trustee shall be liable to anyone for anything done or not done by any other Executor or by any beneficiary. The fact that an Executor or Trustee is active in the investment business shall not be deemed a conflict of interest, .and purchases and sales of investments may be made through a corporate Executor or TrUstee or through any firm of which a corporate or individual Executor or Trustee is a partner, shareholder, proprietor, associate, employee, owner, subsidiary, affiliate or the like, and property-of my · estate may be invested in individual securities, mutual .funds, partnerships, private placements, or other forms of investment prometed, underwritten, managed, or advis~ed by an Executor or Trustee or such a firm. My Executor or Trustee may employ and rely upon advice given'by investment counsel, delegate discretionary investment authority over investments to · investment counsel, and pay investment counsel reasonable compensation in addition to fees otherwise payable to my Executor or Trustee, notwithstanding any rule of law otherwise prohibiting such dual compensation. My Executor or Trustee may acquire and retain investments that present a higher degree of risk than would normally be authorized by the applicable rules of fiduciary investment and conduct. No investment, no matter how risky or speculative, shall be absolutely prohibited, so long as prudent procedures are followed in selecting and retaining the investment and the investment constitutes a prudent -15- o percentage of the trust. My Executor or Trustee shall not be under any duty to diversify investments regardless of any rule of law requiring diversification. The fact that an Executor or Trustee (or a firm of which an Executor or Trustee is a member or with which an Executor or Trustee is otherwise affiliated) renders legal or other profeSsional services to my estate shall not be deemed a conflict of interest, and my Executor or Trustee may pay fees for such services to such Executor or Trustee or firm without pdor approval of any court or any beneficiary and whether or not there is a Co-Executor or Co-Trustee to approve such payment. An attomey or other Executor or Trustee who also renders professional services shall receive full compensation for both services as Executor or Trustee and the. professional services rendered, except as specifically limited by law. No state law restraint on acts of self-dealing by a fiduciary shall apply to an Executor or Trustee who is a descendant of mine. Except when prohibited by another provision of this Will, such an Executor or Trustee may enter into transactions on behalf of my estate in which that Executor or Trustee is personally interested so long as the terms of sUch transaction are fair to my estate. For example, such an Executor or Trustee may purchase property from my estate at its fair market value without court approval. Any Executor or Trustee may delegate to a Co-Executor or Co-Trustee any power held by the delegating Executor or Trustee, but only if the Co-ExeCutor or Co-Trustee is authorized to exercise the power delegated. A delegation may be revocable, but while it is in effect the delegating Executor or Trustee shall have no responsibility concerning the exercise of the delegated power. ARTICLE XVII Jurisdiction And Venue Of TruSts Jurisdiction 'and venue for the resolution of any and all disputes arising hereunder, and for all interpretations and enfomement hereof, shall lie only with the Court of Common Pleas for Cumberland County, Pennsylvania and/or the United States District Court forthe Middle District of Pennsylvania. By agreement of the parties, the situs of this Trust shall be in Cumberland County, Pennsylvania, to the fullest extent permitted by law. · ARTICLE XVIII Forfeiture Any beneficiary who challenges by or through legal proceeding any discretionary distributiOn(s) made by the Executors and/or Trustee hereunder, or any other discretionary aCtions taken by the Executors and/or the Trustee hereunder, or who so challenges the validity or enforceability of this Will, shall, to the fullest extent 'permitted by law, forfeit all of his or her rights to and interests in the principal and/or income of any and all trust(s) (and outright bequests) hereunder, and same shall be distributed as if such person was no longer living at the time of distribution. It is my intention that the foregoing forfeiture provision be applied to the fullest eXtent permitted by -16- law and, if a court of competent jurisdiction determines that the foregoing exceeds that which is permitted by law, I authorize and direct said court to interpret and apply said provision to the fullest extent permitted by '!aw. ARTICLE XIX S Corporation Stock Before the date on which any "S Corporation Shares" (defined below) would otherwise pass to or be treated as held by an "Ineligible Trust" (defined below), the Trustees (excluding, however, any Interested Trustee) may elect to hold these S Corporation Shares in one or more separate trusts or trust shares on the terms set forth in this Article. The Trustees (excluding, however, any Interested Trustee) may elect to hold such S Corporation Shares under the section entitled "Qualified Subchapter S Trusts" or the section entitled "Electing Small Business Trusts", as the Trustees (excluding, however, any Interested Trustee) shall deem appropriate, considering the changes that such provisions would require from the terms and conditions under which such shares would otherwise be held under this Will. Qualified Subchapter S Trust. Any S Corporation Shares held under'this section shall be held on the following terms: Each trUst held under this section shall be a separate trust or substantially separate and independent share, as defined in Code Sec. 1361(d)(3), held for the benefit of one beneficiary. Any reference in this section to a beneficiary's separate trust shall refer equally to any substantially separate and independent trust share. Until the "QSST Termination Date" (defined below), the Trustees shall annually distribute all of the trust's "Net Income" (defined below), to the sole beneficiary of each trust held under this section, together with as much of that trust's principal as is appropriate under the standard contained in the trust to which such S Corporation Shares would otherwise have been held. The Trustees shall not distribute income or principal to anyone other than the beneficiary to whom Net Income is distributable, until the QSST Termination Date. Upon the QSST Termination Date, the Trustees shall distribute the remaining trust assets to the beneficiary to whom Net Income was then distributable, if then living, or otherwise to such beneficiary's'estate. The Trustees shall elect under Code Sec. 1361(d)(2) to cause each trust held under this section to be treated as a Qualified SUbchapterS Trust for federal income tax purposes. o The Trustees (excluding, however, any Interested Trustee) shall administer any trust under this section as a Qualified Subchapter S Trust, as defined in Code Sec. 1361(d)(3). -17- De The Trustees shall allocate any S Corporation Shares that will be held under this section between or among one or more separate trusts, based on each beneficiary's interest in the income of the Ineligible Trust that WOuld otherwise have held those shares, if no beneficiary was entitled to income of such Ineligible Trust at that time, the.Trustees may allocate any'S Corporatio~i Shares among the trusts under this section for the beneficiaries of such Ineligible Trust, in such manner as the Trustees shall deem appropriate. Electing Small Business Trust. Any S Corporation Shares held under this section "Electing Small Business Trust" shall be held on the following terms: The Trustees (excluding, however, any Interested Trustee) shall apportion to the trusts under this section a reasonable share of the unallocated expenses of all trusts under this Will, in a manner consistent with the applicable Intemal Revenue Code and Treasury Regulations. The Trustees shall make that election required by Code Sec. 1361(e)(3) to qualify the trust under this section as an Electing Small Business Trust under Code Sec. 1361(e). The Trustees (excluding, however,· any Interested Trustee) shall administer each · trust under this section as an Electing Small Business Trust, under COdeSec. 1361(e). Implementation, The Trustees. (excluding, however, any Interested Trustee), shall manifest their selection of the form in which the Trustees shall hold any S Corporation Shares by wdtten notice to all persons who would be eligible or entitled at the time of such writing, to receive income from the Ineligible Trust that would otherwise hold such S Corporation Shares. Definitions. The following definitions apply for purposes of this Article: "Ineligible Trust" means a trust whose ownership of any S Corporation Shares would cause the termination of that corporation's election to be taxed under subchapter S of the Code. 2. "Net Income" means income, as defined in Code Sec. 643(b). "S Corporation Shares" means shares of any stock of a corporation that then operates or that the Trustees shall deem likely to operate in the future under an election to have its earnings taxed directly to its stockholders, under subchapter S of the Code. The "QSST Termination Date" means .the earlier of the date on which the beneficiary of a trust under this section dies, and the date on which such trust no longer holds any S Corporation Shares. -18- ARTICLE XX Definitions and Miscellaneous Provisions The following definitions and miscellaneous provisions shall apply under this Will: -'- Co Tangible Personal Property. The term "tangible personal property" includes personally held art, antiques, stamp and coin collections, and other collectibles. Subject to that, it does not include property primarily held for investment purposes. It does.not include any property held for use in a trade or business, ordinary currency and cash,~ or bullion. Fe Per Stirpes. Property that is to be divided among an individual's surviving or then living descendants "per stirpes" shall be divided into as many equal shares as there are children of the individual who are then living or Who have died leaving surviving or then- living descendants. A share allocated to a deceased child of the individual shall be divided further among such deceased child's surviving or then-living descendants in the same manner, provided, however, for all distribution purposes hereunder, my grandson, John Diller and his issue, shall not be deemed an issue of mine or.-my son, Elvin Diller. Minor and Adult. Whether an individual is a minor or an adult shall be determined under the laws of the individual'S domicile at the time in question, except in cases when this Will has specifically defined "Minor" to mean a person under twenty-One (21) years of age, Code and Regulations. References to the "Internal Revenue Code" or "Code" or to ' provisions thereof are to the Internal Revenue Code of 1986, as amended at the time in question. References to the "Regulations" or "Regs" are to the Treasury Regulations under the Intemal Revenue Code. If by the time in question a particular provision of the Intemal Revenue Code has been renumbered, or the Intemal Revenue Code has been superseded by a subsequent federal tax law, the reference shall be deemed to be to the renumbered provision or the corresponding provision of the subsequent law, unless to do so would cleady be contrary to my intent as expressed'in this Will, and a similar rule shall apply to references to the Regulations. Gross Estate. "Gross estate" means my gross estate as determined for federal estate tax purposes (or for state death tax purposes where relevant). Issue and Descendant. Subject. to contrary provisions in my Will, "Issue" and '"Descendant" or "Descendants" shall include the natural bom or an adopted .child of a person; provided however, that an adopted child shall be adopted pursuant to court decree prior to that child's attaining the age of 18 years. Therefore; an indiVidual adopted after the age of 18 shall in no event hereunder be considered to be the issue or descendant of a person. -19- IN WITNESS WHEREOF, I have hereunto subscribed my name on this 14~h day of November, 2001. TESTATOR: Boyd E. D11'~er ' Signed, sealed, published and declared by Boyd E. Diller, the testator above named, .as and for hi~L~.t Will and Testament, in our presence, and we in his presence, and-in the presence of · ~itness / ~ Witness ~)0 ~ Address ' - 20 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN · ' SS: We, Boyd E. Diller, ~,¢.44-,,~¢~ /,U. ,~.S',~J and ~/~¢..f_.~J ~. ~,z/F,~.~.T~ , the testator and the witnesses, respectively, whose names are subscribed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last Will and that he had signed willingly and that he executed itas his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witness and that to the best of each such witness's knowledge the testator was at that time eighteen (18) years of age or older, of sound mind; and under no constraint or undue influence. '.?ess Witness TESTATOR: Boyd E. Dl~er Subscribed, sworn to and acknowledged before me by B°yd E. Diller,. the testator, and subscribed and swOrn'to before me by ,~/~Z) /x,/..~'7'~l/E.,(J£e ,,.) and /~'P~f..~c/ ,~. ~..,q~cf-F__.~-r-'/ , the witnesses, tl~is ~4u' day.of November, 2001. ' No'ta'ry ~dblic- (sEAL) '04 NUMBER November 25, 2003 Law Offices of McNees, Wallace & Nurick 100 Pine St. P.O. Box 1166 Harrisburg, Pa. 17108-1166 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601. Telephone (717) 787-3930 FAX (717) 772-0412 Dear Mr Phillips: Re: Estate of Boyd E. Diller File Number 2103-0206 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The retum must be filed with the Register of Wills on or before May 15,2004. Because Section 2136 (d) of the 1995 Act allows for only one extra pedod of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Si Document Processing Unit Inheritance Tax Division NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 CEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 003471 '- STEVENSON RICHARD W ESQ · : 100 PINE STREET : PO BOX 1166 "HARRISBURG, PA 17108-1166 .... fold ESTATE INFORMATION: SSN: 207-07-7356 ~I~LE NUMBER: 2103-0206 ~'ECEDENT NAME: DILLER BOYD E DATE OF PAYMENT: 01/22/2004 ~5OSTMARK DATE: 01/09/2004 DATE OF DEATH: 02/15/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I ~18,765.00 I I I ~,~MARKS: CHECK# 1014 INITIALS: ,.IA ................................................................................ TAXPAYER TOTAL AMOUNT PAID: ~ 18,765.00 !_ GLEN D.A. EARN ,E-B ,,S,T. ~SBAUG H . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 !CEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003246 STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 ESTATE INFORMATION: SSN: 207-07-7356 FILE NUMBER: 2103-0206 DECEDENT NAME: DILLER BOYD E DATE OF PAYMENT: 11 / 18/2003 POSTMARK DATE: 11/17/2003 COUN:I'Y: CUMBERLAND DATE OF DEATH: · 02/15/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT i01 $8,639.00 TOTAL AMOUNT PAID: 88,639.00 REMARKS: DAVID PHILLIPS C/O RICHARD W STEVENSON ESQ. CHECK//1004 INITIALS: VZ SEAL RECEIVED BY:. DONNA M. OTTO DEPUTY REGISTER OF WILLS TAXPAYER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES D~T. 280601 · HARRISBURG, PA 17128-0601 iCEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003245 :STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 DUPLICATE ---- fold ACN ASSESSMENT CONTROL NUMBER AMOUNT 201 I 8958.00 I I I ESTATE INFORMATION: SSN: 207-07-7356 FILE NUMBER: 2103-0206 DECEDENT NAME: DILLER BOYD E DATE OF PAYMENT: 11 / 18/2003 POSTMARK DATE: I 1/1 7/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/15/2003 TOTAL AMOUNT PAID: 8958.00 REMARKS: DAVID PHILLIPS C/O RICHARD W STEVENSON ESQ. CHECK# 1005 -_,,.. ~ · ... .".. ~,'; ~ ..... §~L ........................................................... RECEIVED-BY: '": ~_r.', q .: ?'./'..' = ' ; -!..'. ':~ i .~';;?.UT...:..:'"' .~ ...... ..... '=,,:.,-: .. . ~_>. ,.;,- , - TAXPAYER INITIALS: VZ "DONNA 'M':'OTT~.-.: ..... DEPUTY-REGISTER OF.-~Wlt::ES NUMBER REV-485 EX+ (9-O0) COMMONWEALTH OF PENNSYLVAHIA DEPARTMENT Of REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 SAFE DEPOSIT BOX INVENTORY MUST BE COMPLIED BY REPRESENTAT,VE OF F NANC,A ,NST,TUT,ON WHERE SAFE DEPOS,T BOY U COUNTY CODE U FILE NUMBER M 21 I 2003-00206 ~ DECEDENT'S NAME (LAST, FIRST, MIDDLE) Diller, Boyd g. Please Print or Type IS LOCATED AND RETURNED TO ABOVE ADDRES.~ SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER 207-07-7356 DATE OF DEATH Februar7 15, 2003 (CITY) (STATE) (Z~PCODE) Enola PA 17025 ADDRESS OF DECEDENT (STREET) 6690 Wertzville Road NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) Lee Ann C. Shupp, Esq., McNees Wallace & Nurick LLC (STREET NAME) (CITY) (STATE) 100 Pine Street, P.O. Box 1166 Harrisburg PA NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING (ZIP CODE) 17108-1166 (NAME) (RELATIONSHIP) David A. Phillips. CPA. Waggoner. Frutiger & Daub None (STREET NAME) (CITY) (STATE) (ZIP CODE) 5006 East Trindle Road, Suite 200 Mechanicsburg PA 17050-3647 (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) (ZIP CODE) c. (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) (ZIP CODE) NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) PNC Bank (STREET NAME) (CITY) (STATE) (ZIP CODE) ~ 2101 Market Street Camp H]]I PA 17011 W NAME OF PERSON MAKING LAST ENTRY W DATE AND TIME OF LAST ENTRY Boyd E. Diller I December 16, 1986 r~ DATE OF CONTRACT TO RENT BOX W NUMBER OF BOX July 31, 1968· 401-N i!,1 NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX [~ TITLE UNDER WHICH BOX IS REQUESTED Boyd E. Dtller (NAME) Boyd E. Diller (STREET ADDRESS) 6690 Wertzville Road (CITY) (STATE) (ZIP CODE) Enola, PA 17025 NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY (NAME) Ruth Mapa (STREETADDRESS) Address Unknown (CITY) (STATE (ZIP CODE) Lee Ann C. Shupp, Attorney for Estate r~ WAS A WILL IN THE BOX? [] YES [] NO Ifyes, a. Date of will: b. Name and address of personal representative, If named In the will (NAME) David A. Phillips, CPA Waggoner, Frutiger & Daub (STREET NAME) (CITY) 5006 East Trindle Road, Suite 200 Mechanicsburg Name and address of attorney, If any (NAME) Richard W. Stevenson, Esq., McNees Wallace & Nurick LLC (STREETNAME) (CI~) 100 Pine Street, P.O. Box 1166 Harrisburg (STATE) (ZIP CODE) 17050-3647 (STATE) (ZIP CODE) PA 17108-1166 SAFE DEPOSIT BOX INV Page / of ! (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of comPany, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock. (3) Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on death, etc. (4) Bonds: Designate by name, amount, sedal number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of Indebtedness: List and describe as fu(ly as possible. (8) All other contents. ITEM NO. ITEM DESCRIPTION -- 1 Two Deeds - East Harrisburg Cemetery Corporation 2 Guarantee from Rock of Ages (cemetery monument) -- 3 Farm Bureau Mutual Fire Insurance Company - Standard Fire Insurance Policy 4 Various receipts relating to funeral expenses (various dates in 1940s and 1950s) -- 5 Silver Springs Township tax statement 6 Blank greeting cards 7 Deed to 121 Sayford Street, Harrisburg, PA (1944) to Clarence W. Myers 8 Deed - Dillsbur~ Cemetery Association 9 Title to Buick Sedan (8/28/1951) _10 Deed for property in Hampden Township to Boyd Diiler (3/28/1953) 11 Delayed Birth Certificate for Elvin Diller - 1~_~__~ Marriage Certificate of Clarence Myers and Mary Hoffman 13 Death Certificate of Mary Myers (3/9/1954) 14__~__ Marriage Certificate of Boyd Diller and Sarah Myers (2/3/1934) 15__~__ Birth Certificate of Clarence William Diller (10/14/1943) 16 Pocket Watch ~ 17 Expired credit cards 18__~__ Various condolence cards (various dates in 1940s and !950s) 19._~__ Small penknife ' CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS -j' PERSON RECEIVING COPY OF ~'1:' <~Y-'~,~(~WLEDGE AND BELIEF. ~ SAFE DEPOT BOX I~E~dRY: : PRIRTN~ME ~- - ~ PRm'T"~EANbCHECKAP~ Lee Ann C. Shu ney zor ~;state ~ t~x ~ ~ [] Execut r( ) [] Administrator(trix) ~/~ ['~ Estate Representative [] Joint owner of safe deposit box NOTE: Attach additional 8%" x 11" sheet(s) if necessarv or ,.=~ a,,,~-'~.... -. of this page of form. EXHIBIT B EXHIBIT C EXHIBIT D McNees, Wallace & Nurick Attorneys At Law 100 Pine Street PO Box 1166 Harrisburg, PA 17108-1166 Allfirst Financial Center N.A. P.O. Box 900 Millsboro, DE 19966 Phone (302) 934-2909 F ax (302) 934-2955 March 21, 2003 Re: Estate qfBoyd E Diller Social Security: 20-7~0 7- 735 6 Date of Death? February 15, 2003 Dear Sir or Madam: Per your inquiry received on March 18, 2003, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type of Account Account Number Ownership (Names oJ) Opening Date Balance on Date of Death YTDod lnterest Paid Accrued Interest~ Total Type of Account Account Number Ownership (Names o J) Opening Date Balance on Date of Death YTDod Interest Paid Accrued Interest Total Relationship Checking W/Interest 0010641203 Boyd E Diller, Owner ~David A Phillips, POA 06/27/95 $33,384.47 $ 10.44 $ 2.70 $33,387.17 Money Fund Alternative 0951012672 Boyd E Diller, Owner David A Phillips, POA 08/19702 $133,821.94 $ 159.70 $ 118.20 $133,940.14 This letter does not inClude any accounts in which the deceased may have been listed as Power of .4ttorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement. For further account information, closures and/or reimbursement of funds refer to below branch: · CAMP HILL OFFICE 3045 MARKET STREET CAMP HILL, PA 17011 717-255-2279 Sincerely, Assistant I ~, Cis services, (302) 934,2909 EXHIBIT E IRREVOCABLE TRUST AGREEMENT OF BOYD E. DILLER BY THIS.AGREEMENT, executed on December'£8 , 1981, BOYD E. ~DILLER of CUmberland County, PennsylVania, as settlor, hereby established an irrevocable trust of the property hereinafter specified and for the purposes set forth herein, and Donald U. Frutiger hereby agrees to hold said property and such other pro- perty as may be given to the Trustee hereunder by the Settlor or any other 'person, during lifetime or at death, in trust, subject 'to the terms and conditions set forth below. The Trustee hereunder shall also serve as guardian ~of the property of any ~minor beneficiary hereunder. If Donald U. Frutiger is ever unable or unwilling so to serve, 'or to continue so serving, DAUPHIN DEPOSIT BANK AND TRUST COMPANY, with offices in Harrisburg, Pennsylvania, shall serve in his place. The compen- sation of a corporate trustee 'hereunder shall be in accordance with its fee schedule in effect when services are rendered hereunder. The compensation of an individual trustee shall be based on the time expended by him in p~rforming his duties hereunder which shall be valued at his customary hourly rate in effect when'the.services are performed. 1.. As the initial principal of the Trust, the Settlor hereby makes an absolute assignment to the Trustee hereunder of the Property listed on Appendix A hereto.' 2. During the lifetime of the Settlor, the Trustee hereunder shal~~ pay the net incOme, if any, at least annually to or for the benefit of the Settlor's wife, SARA E. DiLLER, and shall use such sums 'frOm~the principal as in its discretion shall .seem proper to provide the Settlor's wife with necessary health care, maintenance and support, but only after taking into account such other soUrces of income, estate, and support as may be available to her. No distribution hereunder shall relieve the Settlor'from any obligation imposed upon him by law to provide -for the maintenance and support of a beneficiary, and in no event shall any funds be expended directly or indirectly by the Trustee hereunder for the maintenance and support of a beneficiary hereunder so l°ng as the Settlor has the capacity to provide same as determined by the Trustee hereunder. 3. During each calendar year that begins prior to. the Settlor"s death, the Settlor's Wife, if she is ~then living, and each then living'issue of the Settlor,- shall have the right, following any contribution made to the trust estat~e during such calendar year,'or following any cOntribution made within thirty (30) days prior to such calendar year, to ma~e withdrawals from the truest, in accordance with the following provisions: -- -2 (a) The Settlor's wife may withdraw an amount equal in value to the amount of the contribution; provided, however, that such withdrawal during such calendar year 'shall not exceed $3,000.00 in 1981 and $5,000.00 in any year thereafter. as specified by Settlor (b) The living issue~ of the settl0r/may at the time of' contri buti on withdraw an amount der.ermined by subtracting' from the amount of the .contribution the amount which the Settlor's wife (if~ living) is entitled to withdraw respect to such contribution~ ; provided, however, that the aggregate amount 0f· such withdrawals .bY any issue of the Settlor during any calendar year shall not exceed $5,000.00. (c) Rights of withdrawal shall be exercised by the delivery by the person entitled to make the Same of a written request therefor to the Trustee hereunder. (d) Withdrawals with respect to a contribution mlay be made within thirty' (30) days from the date that the Trust'ee hereunder notifies the 'beneficiaries of the contribution (which the fiduciary '.hereunder · shall do in writing promptly upon receipt-of the' 'contribution) and-if' a person entitled to make a - 3 - withdrawal 'does not exercise such right in full within thirty (30) days following the 'said notice, the unused .portion applicable to that year shall not cumulate to future years, and no payment shall be made-f~' a subsequent' year on account of. an amount not requested in 'a prior year.- (e) The Trustee hereunder may, in its discre- tion, satisfy the exercise of any right of withdrawal' by distributing cash or other assets, including par- tial interest(s) in insurance policies, to the person(s) making the withdrawal. (f) The amount of any .contributi'an to the trust .estate shall be 'the value of such contribution f~)r federal gift tax purposes. 4. The Trustee hereunder may, in its discretion,, acquire, as original applicant or transferee, a life insurance policy on the .life of the Settlor. Subject t~ the provisions of Paragraph 3 and Paragraph 5 hereof, the TruStee hereunder is .hereby authorized in its discretion to apply any and' all available funds and assets of this Trust toward the payment of any premiums due on any life insurance policY hereafter comprising any portion of the 'trust estate; povided, however, no such application shall be made 'of a cash contribution hereto prior to ~he expiration of-the - 4 - thirty day period of withdrawal regarding the contribution as described in Paragaph 3 hereof. The Trustee hereunder may obtain the necessary funds therefor by selling at public or' private sale, without notice to the Settlor or the beneficiaries of the Trust, or any--other person, a sufficient portion of the principal of the Trust; by borrowing on the security of the principal 'of the Trust, or any part thereof, or on any insurance policy; by applying the dividends on any insurance policy; Or by surren- dering any of the policy(s) or their cash surrender values.. The Trustee hereunder may also, in its absolute discretion, convert any policy in which premiums have not been paid due to insuf- ficient funds into a paid up policy pursuant to the terms of such policy~ or exercise any other option available. 5. During the lifetime of the Settlor, and anything herein to the contrary notwithstanding, each beneficiary or the guardian of the person of any minor beneficiary shall have the right to demand the fiduciary hereunder to convert any conver- tible insu~rance policy into income-producing-assets. 6. When the Settlor is no longer living, the income and principal of this Trust shall be applied 'as follows: (a) The Trustee Shall pay the net irrCome at least annually to or for the-benefit of the Setttor's Wife, sara E. Diller, for-her lifetime. - 5 - (b) The Trustee shall from time to time pay such sums from the principal to or for the benefit of Settlor's wife as may in the Trustee's discretion seem necessary for her Support, maintenance and health-~are, fOr the maintenance by her of the stan- dard of living maintained by her during Settlor's lifetime, taking into account such other 'sources of income, Support and estate that may be available t° her. (c) When Settlor and his wife are no longer living, then the Trustee Shall divide all the pro- perty then held hereunder into as many shares, as there are children of .Settlor then living and children of Settlor who have died leaving issue then living. All such shares shall be equal .in Value. The share for each living child of the Settlor shall be distributed to him outright and ~he Share for the issue of a deceased child of Settlor Shall be distri- buted per stirpes to such .issue, except that the por- tion'allocable to any sUch issue who is then under the ~age of ·twenty-five (25) Years Shall b~-heid in a separate trust under the following terms: - 6 ~ (1) Each such beneficiary fo~ whom a separate trust was established shall receive the net income from his separate ~trust, at least annually, and the Trustee '~shall pay such sums from the principal of his separate trust to or for the benefit of such benefiCiary. and his issue as in its discretion shall Seem proPer to provide for 'the support, maintenance, health Care and education of such beneficiary and his issue, and, within the sole discretion of the Trustee, for the establishment of. such benefiCiary in-a business or profession or for the purchase of a home for such benefi- ciary, taking into account before making any invasion hereunder such other sources of in.come, support and estate as may be available to the distributee. (2) When such beneficiary shall have at'tained the age of twenty-five (25~ years, the Trustee shall distribute to him-~t.his . written request the entire balance then held in his separate' trust2 If 'such bene- .ficiary should die'. before making proper reqUest for the entire balance in his separate trust, then the entire balance in his separate trust shall at his death be distributed outright or in trust, in such s~ms or proportions as Such be~e'ficiary may direct in his last will, expressly · referring to his separate trust hereunder, but only among Settlor's issue and their spouses or former spouses; and to the extent that such beneficiary shall fail' to exercise effectively his limited power of appointment hereunder, the aforementioned balance in his separate trust Shall then be distributed per stirpes to his issue, or, if no' such issue~ are then living, per stir- pes to the issue'of the Settlor, with the share of any child or issue of the' Settlor for whom property is held in a Separate trust hereunder being 'added to such separate trust. 7. In addition to such other powers and-~uties as may have been'granted elsewhere herein or which·may be granted by law, the Trustee hereunder shall 'have the f~llowing powers and duties, .without the necesSity of notice to or consent by any Court: (a) To retain all or any part of the proper~y of the Settlor, real or personal, in the form in Which it may be held at the time of 'its receipt, including any closely held 'business in which the Settlor has an' interest and any stock of the cor- porate fiduciary hereunder, as long as in the exer- cise of their discretion it may be advisable so to do, notwithstanding that~ Said property.may not be a Character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, policies of insurance (to ~'nclude term insurance) on the life.of the Settlor (whether or not originally issued to them), bonds, preferred stocks, common stocks, and -other securities of domestic or foreign corporations' or investment trusts,.mortgages Or mortgage par- ticipations, and common trust funds, even though such property would not be consi~'ered appropriate or legal for a fiduciary apart from this pr°vision. (c) To sell, ConveY, exchange, partition, give option to buy or lease upon, or otherwise disPose of any property, real or personal, at any time held by them, with or without order of court at their.option, at public or Private sale or otherwise, for cash or other consideration or for such Credit terms as they think prOper, and upOn ~uch terms and for such prices as they may determine, and to ~onvey such property free of all trust. (d) To borrow money from any person, ~including .any fidiciary .hereunder, for any purpose in connec- tion with the administration hereof, to execute pro-' missory notes or other obligations for amounts so borrowed, to secure the payment· of such amounts by · mortgages or' pledges of any property, real or per- sonal, Which may be held hereunder. (e). To make loans, secured, or unsecured, in · such amounts, upon such terms, at such rates of interest,~ and to.Such persons, firms or corporations as they may deem advisable, other than .to the 'Settlor during his lifetime. (f) To renew or extend the time for. payment of any obligations, secured or uns,ecured, payable to or by them, for as long a period of time and on su.ch terms, as they may determi·ne, and to adjust, set. tle - 10 - and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any proper'ty, real or personal, included-herein, to divide or .distribute in cash, in kind, o'r Partly 'in cash and partly in kind. (h) To hold, manage,.and.develop.any real ·estate ' which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable,~ to lease any~ such property for such term or terms, and upon such conditions and. rentals as they may deem advisable, irrespective of whether the .term of any such lease shall exceed the period permitted by law'or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural and otherwise, in connection with any such property, to abandon any such property which they may deem to be worthlesS or not of sufficient value to warrant keeping or p'rotecting, and to permit any such property to be 10st by tax sale-6r any other proceedings. (i) To employ such brokers, ba~ks, custodians, investment counsel, attorneys, and Other agents,-and - 11 - to. delegate to them such duties, rights and powers as they may'determine, and for such periods as they think fit. (j) To register any securities at any time in their-6wn names, in their names as fiduciary(s), or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities held hereunder, to vote upon 'any proposition or election at meeting, of the person or entity issuing ~such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay Out of the truSt created herein, an~ fees, expenses, and . assessments incurred in cOnnection therewith; to exercise, conversion,~ subscription or other rights, and to receive or hold any new secur.ities issued as a result of any~ such reorganization, readjustment, merger, voting trust, c°nsolidation,'exchange or exercise of conversion, subscription'or other~ rights and generally to take all action with-respect to any such securities as could be taken by the absolute owner thereof. (1) In their discretion, to engage in sales, leases, loans, and other transactions~with the estate' of the Settlor, the estate of the Settlor's wife, or .any trust established by either of them, even if anyone of the fiduciary(s) hereunder is also a fidu- ciary thereof. (m) To make all necessary proofs of death under the insurance policies of whiCh .they are the benefi- ciary, to execute any receipts for the proceeds, iand to institute any action to collect said proceeds, and ~to make adjustments of any 'claim thereunder, pro- 'vided, however, that the fiduciary'(s) hereunder need not institute any action Unless they shall have. been indemnified against all expenses and liabilities to which they may become subject as a result thereof. If, hOwever, ~the' fidUciary(s) hereunder desire to institute such-action without indemnification, they are 'hereby authorized to be reimbUrsed for all expen- seS and liabilities incured as a result %~reof from any amountS which may be held in trust hereunder then or-~therafter. - 13 - '8. This agreement and the Trust established herein shall .not be subject to revocation, amendment, or change of any type.. Any contributions in additiOn to the initial principal Shall likewise be irrevocable. 9. No interest of any beneficiary hereunder shall be sub- ject to anticipation, pledge, assignment, sale or transfer' in any manner, nor shall any beneficiary have power in any manner to Change or encumber his or her interest, nor shall the interest .of any beneficiary be liable or subject in any manner while in the possession of the fiduciary(s) hereunder for any liability arising from his .or her debts, contracts, torts, or other engage- ments of any type. 10. Should the principal of any trust .herein provided for be or become too small in the Trustee~s discretion so as t© make establishment or continuance of the Trust inadvisable, the Trustee may make immediate distribution Of the then-remaining prin'cipal and any accumulated or undistributed income outright to .the person or persons and in the proportions they are then entitled to income. Upon such termination, the rights· of all persons who might otherWise have an interest as succeeding income beneficiary or in remainder shall ~cease~ ' ..... 11. Any amounts which are payable to a minor hereunder may, at the discretion of 'the Trustee ~hereunder, be paid· to the parent or guardian of such minor, to the person with whom such minor resides, or directly to such minor, or may be.applied for · the use or benefit of such minor. 12. This Trust shall be administered and interpreted in accordance with the laws Of the Commonwealth of Pennsylvania. 13. The masculine gender shall be deemed to'include'the feminine gender herein where the context so requires, and the singular shall be deemed to include the plural where the context so requires. IN WITNESS WHEREOF, the Settlor and the Trustee have hereunto set their hands and seals 'on the date first mentioned above. WITNESs SETTLOR: TRUSTEE: - 15 - United Presidential Life Insurance Company Policy ~UP 76100-R77 APPENDIX A Face Amount $100,.000 COMMONWEALTH OF PENNSYLVANIA : ~ SS: COUNTY OF ~ ~ ~'~ ~."~16~ ~,t. ~- : On this Z'~ ~ay of ~v~-&~t_~'·~ ,.1981, before me, th·e undersigned o~-~icer, personally appeared BOYD E. DILLER, known to me to be the person whose name is subscribed to the within instrument, and he acknowledged that· 'he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and offi- cial seal. Notary Public My Commission ExPires: COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF : ~ of S~.~--~{., -~ 1981 before me the On this ay , . , , undersigned off'icer, personally appeared DONALD U. FRUTIGER, known to' me to be the. person whose name is subscribed to 'the within instrument, and he acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have' hereunto set my hand and offi- cial seal. Notary Public CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: BOYD E. DILLER Date of Death: February 15, 2003 Will No.: 2003-00206 Admin. No.: To the Register. I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was mailed or delivered to the following heirs and beneficiaries of the above- captioned estate on June 4. 2003 : Walter I. Diller 6046 Edward Drive Mechanicsburg, PA 17050 John Diller, Sr. 41 Pine Ridge Road Enola, PA 17025 Elvin Diller, Sr. 909 Church Street Millersburg, PA 17061 Ruth Apa 4 Reservoir Drive Mechanicsburg, PA 17055 Notice has now been given to all persons entitled/t~.~reto under Rule 5.6(a) except N/A. Date: lqlo' ,-,-- Richard W. Stevenson, Esq. McNEES WALLACE & NURICK LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5208 Counsel for personal representative McNees Wallace & Nurick,,c attorneys at law November 17;,_ 2003 LINDA M. ESHELMAN ESTATE pARALEGAL DIRECT DIAL: (7:17) 237-5210 E-MAIL ADDRESS: LESHELMAN(~MWN.COM VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF BOYD E. DILLER Cumberland County File No. 2003-00206 PA File No. 21-03-02-6 Our File: 21599-0001 Ladies and Gentlemen: Enclosed are two checks payable to the Register of Wills, Agent, for the above- referenced estate's Pennsylvania Inheritance and Estate estimated tax liabilities. Please note that the estate has requested an extension of time for filing its Pennsylvania Inheritance Tax Return. Thank you. LME/mha Enclosures -.,,,,,~tate F;aralegal Cc: David A. Phillips, CPA PO. Box 1166 · 100 PINE STREET · HARRISBURG, PA 17108-1166 · TEL: 717.232.8000 · FAX: 717.237.5300 ° WWW. MWN.COM HAZLETON, PA ° STATE COLLEGE, PA · COLUMBUS, OH · WASHINGTON, DC 716fl 3901 9844 1911 0899 REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013-3387 ~523 U.S. POSTAGE PBZZZ964;' 67s3 $04.650 Nov 17 037 3465 ~ 17101 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) 003246 STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 ........ fold ESTATE INFORMATION: SSN: 207-07-7356 FILE NUMBER: 2103-0206 DECEDENT NAME: DILLER BOYD E DATE OF PAYMENT: 11/18/2003 POSTMARK DATE: 11/17/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/15/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $8,639.00 TOTAL AMOUNT PAID: $8,639.00 REMARKS: DAVID PHILLIPS C/O RICHARD W STEVENSON ESQ. SEAL CHECK# 1004 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 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) 0O3245 DUPLICATE STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 ACN ASSESSMENT CONTROL NUMBER AMOUNT ........ fold 201 $958.00 ESTATE INFORMATION: SSN. 207-07-7356 FILE NUMBER: 2103-0206 DECEDENT NAME: DILLER BOYD E DATE OF PAYMENT: 11/18/2003 POSTMARK DATE: 11/17/2003 COUNTY: CUMBERLAND DATE OF DEATH: 02/15/2003 TOTAL AMOUNT PAID: $958.00 REMARKS: DAVID PHILLIPS C/O RICHARD W STEVENSON ESQ. SEAL CHECK# 1005 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS November 25, 2003 Law Offices of McNees, Wallace & Nurick 100 Pine St. P.O. Box 1166 Harrisburg, Pa. 17108-1166 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone (717) 787-3930 FAX (717) 772-0412 Dear Mr Phillips: Re: Estate of Boyd E. Diller File Number 2103-0206 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before May 15,2004. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Claudia Maffei, Supervisor Document Processing Unit Inheritance Tax Division COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003471 STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 ........ fold ESTATE INFORMATION: SSN: 207-07-7356 FILE NUMBER: 2103-0206 DECEDENT NAME: DILLER BOYD E DATE OF PAYMENT: 01/22/2004 POSTMARK DATE: 01/09/2004 COUNTY: CUM BERLAN D DATE OF DEATH: 02/15/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 818,765.00 TOTAL AMOUNT PAID: $18,765.00 REMARKS: SEAL CHECK# 1014 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU O~: INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 RICHARD W STEVENSON ESQ MCNEES ETAL PO BOX 1166 HARRISBURG PA 17108 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN 11-15-2004 DILLER BOYD 02-15-2003 21 03-0206 Cumberland 201 REV-483 EX AFP (12-0{)) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS C~ I~-~,~}~- ~=~ ~,1~' ii:~-(~{~i ........................ ,~ ;, ............................................................................................. NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ** ESTATE OF DILLER BOYD E FILE NO. 21 03-0206 ACN 201 DATE 11-15-2004 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: 88,432.55 .00 48,546.04 88,432.55 .00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PA~D.' TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMINISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140) Detach the top portion of this Notice and submit with your payment to the Register of Wills pdnted on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax (REV-1313). Applications are available at the Office of the Register of Wills or any of the 23 Revenue District Offices, or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special headng and/or speaking needs: 1- 800-447-3020 (TI' only). Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in wdting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601 Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18,1996, the first day after the end of the tax amnesty pedod. This non-participation penalty is appealable in the same manner and in the same time pedod as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (0g) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1988-1991 11% .000301 2001 1983 16% .000438 1992 9% .000247 2002 1984 11% .000301 1993-1994 7% .000192 2003 1985 13% .000356 1995-1998 9% .000247 2004 1986 10% .000274 1999 7% .000192 1987 9% .000247 2000 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X 9% .000247 6% .000164 5% .000137 4% .000110 NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessrnent. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated BUREAU OF INDIVIDUAL TAXES INHERITANCE TA~ DIVISION P.O. 80X 280k01 HARRISBURG, PA 17128-0601 COMHONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-IiB$ EX AFP (09-Oil) RICHARD N STEVENSON ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 DATE 11-15-ZOOq ESTATE OF DILLER DATE OF DEATH 0Z-15-2005 FILE NUMBER Z10$-OZO( COUNTY CUMBERLAi ACN 201 Amount MAKE CHECK BOYD E AND REMIT PAYMENT TO: REGISTER WILLS CUMBER[ CO COURT HOUSE CARLIS , PA 17015 NOTE: To insure proper credit to your account, subm/t the upper por on of this fore w/th your tax payment. CUT ALONG THIS LINE ~- RETAIN LONER PORTION FOR FILES ~ REV-483 EX AFP (01-03) N~ NOTICE OF DETERMINATION Al ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEZ ESTATE TAX RETURN ~ ESTATE OF DILLER BOYD E FILE N0.21 05- ACN 201 DATE 11-15-200q ESTATE TAX DETI ION 1. Credit For State Death Taxes as Vet/lied q8~5q6.0q 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 88zq52.55 $. Inheritance Tax Assessed by Other StaH .00 or Territories of the United States (Excluding Discount and/or Interest q. Total Inheritance Tax Assessed 88;q$2.55 5. Pennsy/vania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DATE NUMBER 11-17-2005 COOOSZq5 aZF PAID AFTER THIS DATE) SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT (+) PAID (-) AMOUNT PAID .00 958.00 TOTAL TAX CREDIT I 958.00 BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE (/F TOTAL DUE TS LESS THAN $1) NO PAYMENT TS RE~UTRED ZF TOTAL DUE TS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORM FOR /NSTRUCTTONS.) 958.00CR 958.00CR PURPOSE OF NOTICE: PAYMENT: REFUND ICA}: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. A refund of a tax credit may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revanue.state.pa.us, any Register of Nills or Revenue District Office, or the Department's 24-hour anseering service for forms ordering: 1-BO0-36Z-Z050; services for taxpayers eith special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisaant, allowance or disalloeance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object eithin 60 days of the date of receipt of this notice by Filing one of the following: A) Protest to the PA Department of Revenue, Beard of Appeals. You may object by filing a protest online at eww.boardofappaals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box ZBZOZ1, Harrisburg, PA 171ZB-lOZ1. Petitions may not be foxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) 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 Reviea Unit, P.O. Box 280601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (093 months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes ehich became delinquent before January 1, 198Z bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rata which wi1! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207- ,000548 1988-1991 117- .0003OX 2001 97. .000247 1983 167. .000438 1991 97. .000247 ZOOZ 67. .000164 1964 117. .000301 1993-1994 77. .000192 2003 57. .000137 1985 137. .000356 1995-1998 97. .000247 2004 47. . O00XlO 1986 102 .000274 1999 77. .OOOlgZ 1986 107. .000Z74 ZOOO 87. .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBBR OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes deXinquent wilX reflect an interest calcuXation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDTVZDUAL TAXES INHERITANCE TAX DIVISION PO BOX 260601 HARRXSBURG.. PA 17128-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (Og-Oq) RICHARD W STEVENSON MCNEES ETAL PO BOX 1166 HB6 p A, ':'~, ~ 7il 08 DATE 11-15-2004 ESTATE OF DILLER DATE OF DEATH 02-15-2005 FILE NUMBER 21 03-0206 COUNTY CUMBERLAND ACN 101 I kmoun~ Remi~ed BOYD E HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~chis form wJ~h your ~ax paymen~C. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS -~ ESTATE OF DILLER BOYD E FILE NO. 21 03-0206 ACN 101 DATE 11-15-2004 THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAHED ESTATE. SHONN BELO# ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-15-2004 PRINCIPAL TAX DUE: .................................................................................. PAYMENTS (TAX CREDITS): 88,452.55 PAYHENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 11-17-2003 11-17-2005 01-09-Z004 CDOOSZ46 CD005245 CD003471 .00 .00 .00 8,659.00 958.00 18,765.00 INTEREST IS CHARGED THROUGH 11-50-2004 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM.~ ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), TOTAL TAX CRED'rT 28,562.00 BALANCE OF TAX DUE 60,070.55 INTEREST AND PEN. 2,731.63 TOTAL DUE 62,802.18 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR TNSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONNON#EALTN OF PENNSYLVANIA. REFUND (CA): A refund of a tax credit, which ems not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-IS13). Applications are available online at mww.revenue.state.pa.us, any Register of Nills or Revenue District Office, or from the Department's eS-hour answering service for forms orders: 1-800-36g-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-667-30g0 (TT onXy). REPLY TO: DISCOUNT: PENALTY: guestions regarding errors contained on this notice should be addressed to: PA Oepartment of Revenue, Bureau af Individual Taxes~ ATTN: Post Assessment Ravlem Unit, P.O. Box 180601, Harrisburg, PA 17118-0601, phone (717) 787-6505. If any tax due is paid within three ($) calendar months after tha decedent's death, a five percent CSX) discount of the tax paid is alloeed. The 15X tax amnesty non-participation panalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after tha end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquant before January l, 1981 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000166. All taxes which became delinquent on and after January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z006 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year__ Rate Factor 1982 lOX .000568 1988-1991 11Z .000301 1001 91 .000167 1985 lSZ .000638 1992 92 .000267 ZOOZ 6Z .000166 1986 llZ .000301 1993-1996 71 ,000192 2003 51 .000137 1985 152 .000356 1995-1996 91 .000267 2006 6Z .000110 1986 lOX .000176 1999 71 .OOOlgZ 1987 9Z .000167 ZOOO 8Z .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued altar 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 intarast computation date shown on the Notica, additional interest must be calculated. BUREAU OF TNDTVTDUAL TAXES INHERITANCE TAX DIVTSTON PO BOX 180601 HARRTSBURG~. PA 17128-0601 RICHARD N STEVENSON ESQ MCNEES ETAL PO BOX 1166 HBG PA 171~Bi~ CONNONNEALTH OF PENNSYLVAN'rA DEPARTNENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT DATE 11-15-200~ ESTATE OF DILLER DATE OF DEATH 02-15-2005 FZLE NUNBER 21 05-0206 :~OUNTY CUHBERLAND ACN 201 r lmoun~ Rem/~ed REV-1607 EX 6FP (09-06) BOYD E HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLZSLE, PA 1701:5 NOTE: To insure proper credi~ ~:o your account:, subei~c ~:he upper portion of ~his form wi~h your ~:ex payment. CUT ALONG THIS LZNE P~ RETAZN LONER PORTTON FOR YOUR RECORDS ~11 ESTATE OF DILLER ]~0YD E FILE NO. 21 03-0206 ACN Z01 DATE 11-15-Z00~ TH'rS STATEHENT TS PROVTDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHONN BELON TS A SUHHARY OF THE PR'rNCZPAL TAX DUE., APpLTCATTON OF ALL PAYHENTS, THE CURRENT BALANCE., AND, TF APpLTCABLE, A PROJECTED TNTEREST FTGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTNENT: 11-15-200q PRINCIPAL TAX DUE:. PAYHENTS PAYHENT DATE (TAX CREDITS): RECEIPT NUHBER ZF PAID AFTER THIS DATE., SEE REVERSE SIDE FOR CALCULATION OF ADDZTIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1., NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), DISCOUNT (+) INTEREST/PEN PAID ANOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS. .00 PAYHENT: Detach the top portion of this Notice and submit eith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGZSTER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONHONWEALTH OF PENNSYLVANIA. REFUND (CA): A refund of a tax credit, ~hich mas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.stete.Da.us, any Register of Wills or Revenue District Office, or from the Department's Z4-hour answering service for forms orders: l-BOO-36Z-ZO50; services for taxpayers with special hearing and/or speaking needs: 1-800-447-~0Z0 (TT only). REPLY TO: DISCOUNT: PENALTY: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revie~ Unit, P.O. Box Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. If any tax due is paid within three (3) calendar months after the decedmnt's death) a five percent (5Z) discount of the tax paid is allo~ed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16) 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (l) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes ~hich became delinquent on and after January 1, 198Z ~ill bear interest at a rate ~hich will vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year~ Rate Factor 198Z ZOZ .000548 1988-1991 llX .000501 2001 9Z .000Z47 1983 16Z .000438 1992 9Z .000247 ZOOZ 6Z .00016q 1984 llZ .000301 1993-1994 7Z .000192 Z003 5Z .000137 1985 13Z .000356 1995-199B 9Z .OOOZ47 ZOO4 4Z .000110 1986 lOX .000Z74 1999 7Z .000192 1987 9Z .000247 ZOO0 aZ .000Z19 --Interest is calculated as fallows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shoan on the Notice, additional interest must be calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/10/2005 STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 RE: Estate of DILLER BOYD E File Number: 2003-00206 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 2/15/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge STATUS REPORT UNDER RULE 6.12 Name of Decedent: BOYD E. DILLER Date of Death: FEBRUARY 15. 2003 Will No.: Admin. No.: 2003-00206 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 No Q 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: once estate's real estate holdings are sold 3. 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 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be file th the Clerk of the Orphans' Court and may be attached to this re Date: Ho:; Lrl to Richard W. Stevenson, Esq. Name McNees Wallace & Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 Address (",} 0' Capacity: n Personal Representative ill Counsel for personal representative 717-237-5208 Telephone No. Lr.;:\ ~::-:;j (:;,:;.::,l '"" vA COMMONWEALTH OF PENNSYLVANIA BUREAU OF INOIVIOUAl TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVI~p~ '1;'~V (YT'E 0"- PO BOX 280801 l'F\.,;j,:,",...:, '.' '''. ~ NOTICE OF INHERITANCE TAX HARRISBURG, PA 1712 U~C:;':'."~',' "'APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX 1UU~JAN\O M\9:lIB ~:i~TEOF DATE OF DEATH FILE NO. COUNTY ACN 12-27-2004 DILLER 02-15-2003 21 03-0206 Cumberland 101 r-f"'l( f"r"" CLt:i;~\ "\ I -~ RICHARD~~'~~ MCNEESiiriB~'L' .- PO BOX 1166 HARRISBURG PA 17108 '* REV_1MT EX j1'14Y} PC BOYD E Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ "REV:154i EX '{0li-97fpc' n - - - - - -- - n -Notit-E-OF'INHERif ..iNCe-'fAX iiPPRAiiIEME(Nt-, - A'Li.OWAN-CE OR - - - - - -- - - - - h - - - - - - - - - - - ---- - - -- DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DillER BOYD E FilE NO. 21 03-0206 ACN 101 TAX RETURN WAS: ( i:ii:I ) ACCEPTED AS FILED ( D ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/ Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 135,069.02 10. Debts/Mortgage liabilities/liens (Schedule I) (10) 28,795.44 11. Total Deductions (11) 163,864.46 12. Net Value ofTax Return (12) 1,965,167.78 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 1,965,167.78 NOTE: If an assessment was Issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that Include the total of ALL returns assessed to date. ESTATE OF (1) (2) (3) (4) (5) (6) (7) 699,273.00 0.00 541,714.00 714,201.00 173,844.24 0.00 0.00 (8) ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: DATE 12-27-2004 NOTE: To Insure proper credit to your account. submit the upper portion of this form with your tax payment. 2,129,032.24 (15) 0.00 X .00 0.00 (16) 1,965,167,78 X.045 88,432.55 (17) 0.00 X .12 0.00 (18) 0.00 X.15 0.00 (19) 88,432.55 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID t-I 11-17-2003 CDOO3246 0.00 8,639.00 11-17-2003 CD003245 0.00 958.00 01-09-2004 CDOO3471 0.00 18,765.00 INTEREST IS CHARGED THROUGH 01-11-2005 TOTAL TAX CREDIT 28,362.00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 60,070.55 INTEREST, 3,099.68 REVERSE SIDE OF THIS FORM TOTAL DUE 63,170.23 ~. IP PAID AFTER DATE INtllCATJm, SXI. R.EVER.SE POR CALcm:.ATIOH OP ADDITIODL IN'1'JUlBST. (IF TOTAL DUB IS L1!lSS TBAN $1, NO PAYMENT IS REQUIRED. IP TO'l'AL DUB IS RBPLBCTBD AS A CREDIT (CR), YOU HAY BB DUE A RBFOND. SEE RBVERSB SIDE OP THIS FORM POR :INSTRUCTIONS.) sf( (if. RICHARD W STEVENSON ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN *' G BUREAU OF INOIVlDUAL tAXES INHERITANCE TAX DIVISION PO BOX 2;80601 HARRISBURG PA 171Z8~0601 Rn-13' EX iFP U2.0~l 01-25-2005 DILLER 02-15-2003 21 03-0206 CUMBERLAND 202 Amount R...ittad BOYD E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account} submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .... RE-V:73E;-EX-iiFFi-{oi:-02i-----iii-NO-ficif-OF-iiETEiiHiiiATiiiN-ANii-ASliESSiHENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF DILLER BOYD E FILE NO.21 03-0206 ACN 202 DATE 01-25-2005 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 48,546.04 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 88,432.55 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 88.432.55 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED eif( FOR CALCULATION OF ADDITIONAL INTERESt. IF TOTAL DUE IS REFLECTED AS A "CREDIt" (CRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I S~ r I " \ i ... C Q) = .. :;) > - Q) E Q) .. ... . w . I J . . . ~ LI- C) III L:, LL' I', ~ Cj~ 0:,' l ~.' l I C:' ~ L.Jn" ' C)\, C)., U,J L" a:: \ Qi c.l .~ II) en )( w "'C II) u.. '" en =' ~ ~ . ,-- 1-0:= ='.0 o ~ ,.,.- ... oj o '" ..... 0 -0-0 '" '" ~~ o oj ~ <= 0.- en '" ,_ .0 oj~ '" en ~ =' oj E: '" '" 'E 'E ~ Co) "'w :2 c3 E-og ., '" ,...,- Q,) '" =~ 0'" ~8 =;::! 0"3 ~/" o >.8 /Xl> ~ W ~o ~.i!:Z a;N 00 <:( I- 0 >-= - ~ - I- - C) - ::i'" 0::0 O~ u.. CD - ...... - "lI:f ~ I- ('/"l ~ co - C) = = =(1) - "8 ~ E- ............... u N lJ) B (ij W ~ :> I 0 .!!! [0 > \D ~ 0 ~=== II> 0 C'? ... ....-11> I tii ~ l!! 0 10 It) ;: o :g ~ N 0 as: ....-'" ~ Ei .... , ~ <C C"\ 0: r- ~ :;::: m Q) 0 rot ~~~CI) ~ ~ =i z 0 C>>~... N 0 i! ~ ~ is, 1 C u.: r-- ~~~~ ~ oc rot tn I- <1)<(<1)<1: ...... C+-; o ...... Q Ol) c::l 0... . " ,-.I ...... .,. ~ . I c-rl 00 f~i t- N 0\ \0 0:: ~ 4) If) II) N 1&.1 ::::s 0\ II) 0 t- ..... .s:::. ..... ...... iii 1:.... Q) 4)::::SCO ~ ...o('/') ....:l as 0 ('/') '" ::::Sz:-('/') l-< ~ cr - Q) ,..:. u U)ce Ol) ....I 4)::::s.... C'? ....I It) II) c::l ~ tl 12= 11)0- g ~ 'C .... ::::s t.) <( t:::- :::l C> 63: ~ % .... or O"a. .. a c6 .... Z-'O .s:::.c .... 1:as - p.. QE~l c( ~... ::::s - CD :E c a; to Q.. 0"'- '6> '5i 16 .P ~ ~4) 4) In r/) .c uJ ~ <I) - 0.0.- o 'i G> :::I .. II) CDE't: .. ~ ~ 'i 0'- .....I:J) ><: 8"0150 "E e,CD C::::StG ~ III ~~ 00(.) ,6:::;:0 : "0 l.t.-I ..... Q ~ t:==~~ moO mill""" .s .~ .c A~fr McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS: LESHELMAN@MWN.CqM November 1, 2005 VIA FEDERAL EXPRESS Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF BOYD E. DILLER Cumberland County File No. 2003-00206 Our file: 21599-0001 Ladies and Gentlemen: Enclosed is a check for $65,522.67, the outstanding balance due on the above. referenced estate's Pennsylvania Inheritance Tax Return. The check represents the outstanding tax due of $60,070.55 and the accrued interest through November 1, 200510f $5,452.12. i I Thank you. LME/lme Enclosure c: David A. Phillips, CPA .hl .. '\<:'..r " \ :J . ~ '~.. ',.' P.O. Box 1166' 100 PINE STREET' HARRISBURG, PA 171 08-~166.lnc: 1T7.232.80.00 . FAX: 717.237.5300' WWW.MWN.COM HAZLETON, PA' LANCASTER, PA. STATE COLLEGE, PA' COLUMBUS, OH . WASHINGTON, DC - II COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2B0601 HARRISBURG. PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 005961 STEVENSON RICHARD W ESQ 100 PINE STREET POBOX 1166 HARRISBURG, PA 17108-1166 ACN ASSESSMENT CONTROL NUMBER AMOU~T I I ______n fold 101 $65,522.67 ESTATE INFORMATION: SSN: 207-07-7356 FILE NUMBER: 2103-0206 DECEDENT NAME: DILLER BOYD E DA TE OF PAYMENT: 11/02/2005 POSTMARK DATE: 11/01/2005 COUNTY: CUMBERLAND DATE OF DEATH: 02/15/2003 I I : TOTAL AMOUNT PAID: I I I I I I I I I $65,52~.67 REMARKS: CHECK# 3791 SEAL INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBA UGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVImQC(TARE$'\ ,,':err (" INHERITANCE TAX DIVISIoK ".. '..,' ,. ",_ PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP (03-05) ? C C 5 [~~'~ -- s . ! I., DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-28-2005 DILLER 02-15-2003 21 03-0206 CUMBERLAND 101 BOYD E RICHARD,WSTEVENSON ESQ MCNEES'ETAL PO BOX 1166 HBG PA 17108 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: CUT ALONG THIS LINE NOTE: To insure proper credit to your account, subllit the Upper portion of this forll with your tax paYllent. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DILLER BOYD E FILE NO.21 03-0206 ACN 101 DATE 11-28-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-15-2004 PRINCIPAL TAX DUE: 88,432.55 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 11-17-2003 CD003246 .00 8,639.00 11-17-2003 CD003245 .00 958.00 01-09-2004 CD003471 .00 18,765.00 11-01-2005 CD005961 5,446.52- 65,522.67 TOTAL TAX CREDIT 88,438.15 BALANCE OF TAX DUE 5.60CR INTEREST AND PEN. .00 IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 5.60CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) RK - Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/04/2006 STEVENSON RICHARD W ESQ 100 PINE STREET POBOX 1166 HARRISBURG, PA 17108-1166 RE: Estate of DILLER BOYD E File Number: 2003-00206 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 2/15/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~.~.~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge . I '1. \1 1, AVfr McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS:LESHELMAN@MWN.COM January 12, 2006 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF BOYD E. DILLER Cumberland County No. 2003-00206 Our File: 21599-0001 Ladies and Gentlemen: Enclosed for filing for the above-referenced Estate is an interim Status Report advising that the estate administration is still ongoing. Please date-stamp the copy enclosed and return it to our office in the stamped envelope provided. Thank you. Vi ur tl~l inda M. Eshelman Estate Paralegal LME/mc Enclosures cc: Dave Phillips (w/encl.) PO. Box 1166.100 PINE STREET. HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FAX: 717.237.5300. WWW.MWN.COM HAZLETON, PA . LANCASTER, PA . STATE COLLEGE, PA . COLUMBUS, OH . WASHINGTON, DC ~..(.f'lt.., I'.y I~","X....., f"(~\,:-\ ';1 l~\ ~~ Yj)j ~ ~-~_."-.-,-, _..'t.t."":r."'.:TIu_ _.e~_____T:__-...-,i1___...:il 4'"""i_"''"'I--''.!!-_ lr""~(~~.!USiItI~1L~ {Ui.! 'ij~ .li...li..!LSi t(J;.!L \L.-1L!i.1l.lt.ll.lLV!tli."1l..aUu!.llJi \L,AiJlU1L!.llLJ STATUS REPORT ljl\i1)ER R"LJLE 6.12 Name of Decedent: Boyd E. Diller Date of Death: February 15, 2003 Estate No.: 2003-00206 . Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 No IKl 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Once estate's real estate holdings sold. At this time, the estate is uncertain as to the timing of this. 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a fL.'1al account with the COi.ll-t1 . Yes 0 No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: J c. Did the personal representative state at! account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases,joind and approval of fa accounts may be filed with the er1 of the Orphans' C attached to this report. ,!:" W. Stevenson, Esquire Date: \ -l L --a ~ <....... Name McNees Wallace & Nurick LLC 100 Pine St., P. O. Box 1166, Hbg., PA 17108 Address (717) 237-5208 Telephone 1'70. F1 ..c... J--I --;:'=,--''-_,....1 0 C:.---.e.S=-..........~T~'"\?F ~apacil.i: .L--11. i..-.!.. .':lV.LJ.~.!. J...~;"...l-'.i...... ......l..li.............!. \ ..... o C:oi..msel for persoI1al representative c-. {Iv BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION- - PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP (03-05) r-\ r' RICHARD W.~TEVENSON ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-13-2006 DILLER 02-15-2003 21 03-0206 CUMBERLAND 101 BOYD E Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS ..... --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DILLER BOYD E FILE NO.21 03-0206 ACN 101 DATE 02-13-2006 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-01-2005 PRINCIPAL TAX DUE: 88,432.55 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) ~~~ SUMMARY OF ALL 005 PAYMENTS ~~~ 01-30-2006 5,446.52- 93,879.07 TOTAL TAX CREDIT 88,432.55 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 !IE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~ R~t-1500 EX ~O) W l- x: :$11) o a:: x: WD-O :J:OO Oa::...J D-lD D- c( OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 2 1 o 3 020 6 COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) !z DILLER, BOYD E. ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ 02/15/2003 03/27/1911 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) C SOCIAL SECURITY NUMBER 207-07-7356 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 1. Original Return D 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received ~ 2. Supplemental Retum D 3. Remainder Return (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) ~ 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of dooth between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A)(AttachschO) ... z w o z o Q. Ul W It: It: 8 THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS RICHARD W. STEVENSON, ESQ. FIRM NAME (If Applicable) McNEES, WALLACE & NURICK LLC TELEPHONE NUMBER (717) 237-5208 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108 1. Real Estate (Schedule A) 699,273.00 0.00 541,714.00 714,201.00 173,844.24 (1) (2) OFFICIAL USE ONLY I"-J = = 0" o Pl n 2. Stocks and Bonds (Schedule B) o ;~O -J :;:g iTC) . j ~.~'.;:.o r- : ~~ ~~j UJX ~:-~; ~~~~ -0 3: N :0 ,~J~ C:-J .-r' f'~) ITl C:J o --n --n ("j ," In . ,,-) (-) 3. Closely Held Corporation. Partnership or Sole-Proprietorship (3) z o i= ::s :J l- ii: <( () W D:: 4. Mortgages & Notes Reeeivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (8) 232,159.11 25,747.74 10. Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11 ) 257,906.85 1,871,125.39 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 1,871,125.39 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax Z rate. or transfers under Sec. 9116 (a)(1.2) o ~ 16. Amount of Line 14 taxable at lineal rate I- :J ~ 17. Amount of Line 14 taxable at sibling rate o o 18. Amount of Line 14 taxable at collateral rate >< ~ 19. Tax Due EJ x.O _ (15) 1,871,125.39 X.O .45 (16) 84,200.64 x.12 (17) x .15 (18) 84,200.64 (19) 20. CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE$IDEANDRECHECKMATH < < 3W4645 1.000 o d , C I t Add eCQ ents omple e ress: SlREET ADDRESS 6690 WERTZVILLE ROAD CITY I STATE I ZIP ENOLA PA 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 84,200.64 93,879.07 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 93,879.07 5,043.43 Total Interest/Penalty (0 + E) (3) 5,043.43 4. 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) 4,635.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Pa able to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS No ~ ~ ~ ~ [!] [!] contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " D [!] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes D D D D Under penalties of perjury. I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Dation of preparer other than the personal representative is based on all information of which prepaner has any knowledge. R F PE RES NSIBLE FOR FILING REruRN DATE 1!-l.L...H MECHANICSBURG, PA 17050 . C 0 P.O. BOX 1166, HARRISBURG, PA 17108 \ or 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. 99916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (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 retum 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. 99116(a)(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9 9116(1.2) [72 P.S. 99116(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. 9 9116(a)(1.3)). A sibling is defined, under Section 9102, as an ind ivid ual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 5.000 REV-1502 EX + (6-98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DILLER, BOYD E. 21-03-0206 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 699,273.00 ASSETS REPORTED ON ESTATE'S ORIGINAL INHERITANCE TAX RETURN FILED ON MAY 18, 2004 AND ACCEPTED AS FILED BY THE DEPARTMENT OF REVENUE ON DECEMBER 27, 2004. 3W4695 1.000 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 699,273.00 REV-1504 EX + (6-98) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER DILLER, BOYD E. 21-03-0206 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER DESCRIPTION 1. ASSETS REPORTED ON ESTATE'S ORIGINAL INHERITANCE TAX RETURN FILED ON MAY 18, 2004 AND ACCEPTED AS FILED BY THE DEPARTMENT OF REVENUE ON DECEMBER 27, 2004 VALUE AT DATE OF DEATH 541,714.00 3W4697 1.000 TOTAL (Also enter on line 3, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 541,714.00 REV-1507 EX + (6-98) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DILLER, BOYD E. SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER 21-03-0206 All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION ASSETS REPORTED ON ESTATE'S ORIGINAL INHERITANCE TAX RETURN FILED ON MAY 18, 2004 AND ACCEPTED AS FILED BY THE DEPARTMENT OF REVENUE ON DECEMBER 27, 2004. VALUE AT DATE OF DEATH 714,201. 00 TOTAL (Also enter on line 4, Recapitulation) $ 714,201. 00 3W46AC 1.000 (If more space is needed, insert additional sheets of same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF DILLER, BOYD E. FILE NUMBER 21-03-0206 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION ASSETS REPORTED ON ESTATE'S ORIGINAL INHERITANCE TAX RETURN FILED ON MAY 18, 2004 AND ACCEPTED AS FILED BY THE DEPARTMENT OF REVENUE ON DECEMBER 27, 2004 VAlUE AT DATE OF DEATH 173,844.24 3W46AD 1.000 TOTAL (Also enter on line 5 Recaoitulation) $ (If more space is needed. insert additional sheets of the same size) 173,844.24 p,EV-1511 EX~ (12-99) COMMONWEAl TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DILLER, BOYD E. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-03-0206 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. FUNERAL EXPENSES REPORTED ON ORIGINAL RETURN FILED 11,088.40 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. ADMINISTRATION EXPENSES REPORTED ON ORIGINAL RETURN FILED 123,980.62 ADDITIONAL EXPENSES SEE ATTACHMENT FOR EXPENSE DETAILS 97,090.09 TOTAL (Also enter on line 9, Recapitulation) $ 232,159.11 3W46AG 1.000 (If more space is needed, insert additional sheets of the same size) PA DEPARTMENT OF REVENUE NO.: 21-03-0206 ATTACHMENT TO SCHEDULE H - ADDITIONAL EXPENSES McNees Wallace & Nurick LLC - Legal Fees Estimated on Original Return Current Estimated Fee that includes time billed, unbilled time, and time necessary to finalize the estate administration which includes the following items - assisting with liquidating real estate holdings, distributing estate to beneficiaries, etc. Additional Fees Reported McNees Wallace & Nurick LLC - Costs Advanced re postate, duplicating, etc. Estimated on Original Return (costs and reserve) Current Costs plus $500 reserve for costs to complete estate administration Additional Costs Reported Waggoner, Frutiger & Daub Accountant Fees Estimated on Original Return Current Estimated Fee Additional Fees Reported Interest on Taxes U.S. Treasury - The estate was granted an extension of time to pay its estate tax liability. Upon payment of the estate tax, interest of $26,871.15 was due and paid. The estate has filed a supplemental estate tax return and based on said return, the interest due/paid is $22,211.66. Per the White Estate (15 Fiduciary Reporter 2nd 94), interest on delinquent death taxes are deductions for inheritance tax where the estate did not have sufficient liquid assets. The Estate 50,000.00 100,000.00 50,000.00 728.49 (See Items 13 and 14) 1,528.49 800.00 35,000.00 56,260.00 21.260.00 consisted primarily of real estate and closely-held business interests. The Estate satisfied its tax obligations as soon as cash funds became available. 22,211.66 Pennsylvania Department of Revenue - The estate paid the Department of Revenue initerest of $5,446.52 on its inheritance tax liability. The adjusted interest due as a result of filing this supplemental return is $5,043.43. 5,043.43 Total Interest Paid 27,255.09 Total Additional Expenses Reported 99,315.09 Adjustments to Administrative Expenses deducted on original return John Rhodes (Sch. H, Item 11 of original return) Amount Reported Amount Actually Paid 5,900.00 4,900.00 Reduction in Amount Paid 1,000.00 Noone & Associates (Sch. H, Item 15) Amount Reported Amount Actually Paid 7,125.00 5.900.00 Reduction in Amount Paid 1,225.00 Total Reduction in Amounts Paid 2,225.00 Net Adjustment on Schedule H Expenses Additional Deductions Reported on Supplemental Return 99,315.09 Less: Reduction in Prior Expenses deducted on original return 2.225.00 Additional Expenses being reported on Schedule H of supplemental return 97.090.09 REV-1512 E;. (12.(J3) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DILLER, BOYD E. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-03-0206 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1. DEBTS REPORTED ON ORIGINAL INHERITANCE TAX RETURN FILED VALUE AT DATE OF DEATH 28,795.44 Less: On prior return, we deduoted medioal expenses (in Items 2,3,4,5 and 6) of $27,795.44. Upon filing of this supplemental return the estate had paid medioal expenses totalling $24,747.74. -3,047.70 3W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 25,747.74 . ~E\.I-1513 ~X+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DILLER, BOYD E. FILE NUMBER 21-03-0206 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] ELVIN DILLER, SR. 909 CHURCH STREET MILLERSBURG, PA 17061 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE NUMBER I SON 302,109.88 2 JOHN DILLER, SR. 41 PINE RIDGE ROAD ENOLA, PA 17025 SON 768,219.75 3 WALTER I. DILLER 6046 EDWARD DRIVE MECHANICSBURG, PA 17050 SON 498,685.88 4 RUTH APA 4 RESERVOIR DRIVE MECHANICSBURG, PA 17055 DAUGHTER 302,109.88 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space IS needed, Insert additional sheets of the same Size) 3W46A11.000 AVfti McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS:LESHELMAN@MWN.COM December 7,2006 VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 ("") S:;o ,,--- -::.0 ''''0 \-rO :~~,g; _(/J;::>" ; (J c; ~~~) -r1 (--= :.U -1 RE: ESTATE OF BOYD E. DILLER CUMBERLAND COUNTY FILE NO.: 2003-00206 SUPPLEMENTAL PENNSYLVANIA INHERITANCE TAX RETURN OUR FILE NO.: 21599-0001 Ladies and Gentlemen: Enclosed for filing for the above-referenced estate are the following documents: · Supplemental Pennsylvania Inheritance Tax Return (2 originals) · Copy - Estate's Supplemental United States Estate Tax Return (Form 706) · Check for $15.00 filing fee Please date-stamp the copies enclosed and return to our office in the stamped envelope provided. Thank you. r J:Lt;LiJ~ rlinda M. Eshelman \.J Estate Paralegal LME/lme Enclosures c: David A. Phillips, CPA '" = = cJ'o a ('Tl c-> ::JJ , rr-i ~3 "n F;, CJ C) '--r"t _ .'rl 0_ CO"') ,T1 -0 :x r::? w en -- P.o. Box 1166.100 PINE STREET" HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FAX: 717.237.5300. WWW.MWN.COM COLUMBUS, OH . STATE COLLEGE, PA. LANCASTER, PA. HAZLETON, PA. WASHINGTON, DC Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240 - 6345 Date: 1/25/2007 PHILLIPS DAVID A, CPA EAST TRINDLE COMMERCE CENTER 5006 EAST TRINDLE RD,SUITE 200 MECHANICSBURG, PA 17050-3647 RE: Estate of DILLER BOYD E File Number: 2003-00206 - Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 2/15/2007 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, -.... ~~~ - Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 -". Date: 1/25/2007 STEVENSON RICHARD W MCNEES WALLACE & NURICK LLP i (J 0 P I 1\ e S tv-e cf:: () () ~ tic.. I j l.o (P \-\(}.:( (I SblJ_J~ P f<; i I[ q, RE: Estate of DILLER BOYD E File Number: 2003-00206 Dear Sir/Madam: - This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing 1S due by: 2/15/2007 please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court .'," ...... cc: File Personal Representative(s) Pa. D.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYL VANIA Name of Decedent: BOYD E. DILLER Date of Death: FEBRUARY 15,2003 File Number: 2003-00206 Pursuant to Pa. O.c. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . .. 0 Yes III No 2. Ifthe answer is No, state when the personal representative reasonably believes that the administration will be complete: Once estate's real estate holdings sold. The estate is uncertain as to the timing of this. 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. 0 Yes 0 No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... 0 Yes 0 No d. Copies of receipts, releases, joinders and appr v filed with the Clerk of the Orphans' Court and m of formal or informal accounts may be be attached to th s report. ~ Date ('""J ~II :2.otld-1 .~" I =-~ .. C1- ("':) apacity: OPersonal Representative IllCounse1 Richard W. Stevenson, Esq. Name of Person Filing this Form McNees Wallace & Nurick LLC Address PO Box 1166, Harrisburg, P A 17108-1166 717-237-5208 Telephone Form RW-l0 rev. 10.13.06 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 'c' l.olOL,~cE:; P,Ii-,~"'~IUTANCE TAX APPRA~~~M~NT~ ~~~~WlNCE-OR DISALLOWANCE OF'DEDUCTIg~S AND'ASSESSMENT OF TAX . 'i__'__ REV-1547 EX AFP (06-05) RICHARD W STEVENSON ESQ 100 PINE STREET PO BOX 1166 HARRISBURG PA 17108 DATE OF DEATH FILE NUMBER C:C:Ur:;~OUNTY ACN 02-12-2007 DILLER 02-15-2003 21 03-0206 CUMBERLAND 101 APPEAL DATE: 04-13-2007 ( See reverse side under Objections) Amount Remittedl I MAKE CHECK PAYABLE AND REMIT PAYMENT REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 BOYD E 2U01 FES I 2 PI') 1~~~TE OF C~\I."' TO: CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- ------------------------------------------------------------------------------------------- REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF DILLER BOYD E FILE NO. 21 03-0206 ACN 101 DATE 02-12-2007 TAX RETURN WAS: ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. 01 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets .00 .00 .00 .00 .00 .00 .00 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 97,090.09 (9) (10) .00 (11) (12) (13) (14) 97.090.09 97,090.09- .00 1,868,077.69 NOTE: If an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of AU. returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 00 .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 1,868,077.69 X 045 = 84,063.50 17. Amount of Line 14 at Sibling rate (17) .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class ~ rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= 84,063.50 TAX CRJ:'DITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) *** SUMMARY 01= ALL 05 PAYMENTS ** 01-30-2006 5,060.53- 93,879.07 TOTAL TAX CREDIT 88,818.54 BALANCE OF TAX DUE 4,755.04CR INTEREST AND PEN. .00 TOTAL DUE 4,755.04CR * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE C:N 4 R~~UNn. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~ \ REV-1470 EX (6-88) INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME FILE NUMBER REVIEWED BY ACN 2103-0206 101 Boyd E. Diller Sheila Megonnell ITEM SCHEDULE NO. EXPLANATION OF CHANGES H Accepted additional debts. Forwarded to Post Assessment Review Unit in reference to the reduction to Schedule "I". ROW Page 1 q ~"\ (, COMMONWEALTH OF PENNSYLVANIA ..,r,cDEPARTMENT OF REVENUE 'INHERITANCE TAX 'S'fATEMENT OF ACCOUNT '*' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 REV-1607 EX AFP (03-05) - ,-~ ~'l ~ \ LA . I, I: L!) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-23-2007 DILLER 02-15-2003 21 03-0206 CUMBERLAND 101 BOYD E r','""'- \. ~. (0' RICHARD W STEVENSON-ESQ 100 PINE STREET PO BOX 1166 HARRISBURG PA 17108 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DILLER BOYD E FILE NO. 21 03-0206 ACN 101 DATE 04-23-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-12-2007 PRINCIPAL TAX DUE: 84,200.65 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) *** SUMMARY OF "LL 0 0 6 PAYMENTS *** 04-02-2007 5,072.64- 89,273.29 TOTAL TAX CREDIT 84,200.65 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 II IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS. ) ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RE~ORD ApJUSTMENT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ~~'--""r--.-r\ BUREAU OF INDIVIDUAL :.yIXeS :I.u INHERITANCE TAX DIVISION PO BOX 210601 HARRISBURG PA 17121-0601 2U07 MAR -5 P~1 I: 23 rLED1< (' c v !If IJI OR"'H'M\I"~ ('0,IIR T j '.J ',J. '....i \_!V -'~ RICHARD wCl.!f\tVEHsoif ESQ. p6 100 PINE STREET PO BOX 1166 HARRISBURG PA 17108 02-13-2007 DILLER 02-15-2003 21 03-0206 CUMBERLAND 101 A.ount Rellitted *' REV-1S93 EX AFP (03-0S) BOYD E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE NOTE: To insure proper credit to your account, sub.it the upper portion of this far. with your tax pay.ent. ... RETAIN LOWER PORTION FOR YOUR RECORDS +-- ESTATE OF DILLER BOYD .. INHERITANCE TAX RECORD ADJUSTMENT .. ACN 10 1 E FILE NO. 21 03-0206 REV-lS93 EX AFP (03-05) DATE 02-13-2007 ADJUSTMENT BASED ON: VALUE OF ESTATE: ADMINISTRATIVE CORRECTION 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stack/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schadule F) 7. Transfers (Schedule G) e. Total Assets DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adllinistrative Costs/ Miscellaneous Expenses (Schedule H) (1) (2) (3) (4) (5) U) (7) '99,273.00 .00 541,714.00 714,201.00 173,844.24 .00 .00 (I) 10. 11. 12. 13. 14. TAX: 15. U. 17. 18. 19. Debts/Mortgage Liabilities/Liens (Schedule I) Total Deductions Net Value of Tax Return Charitable/Govern.ental Bequests; Non-elected Net Value of Estate Subject to Tax (9) 232,159.11 (10) 25,747.74 (11) (12) 9113 Trusts (Schedule J) (13) (14) Mount of Line 14 at Spousal rate (15) A.ount of Line 14 taxable at Lineal/Class A rate (U) A.ount of Line 14 at Sibling rate (17) A.ount of Line 14 taxable at Collateral/Class B rate (18) Principal Tax Due S: NUMBER SUMMARY OF ALL INTEREST/PEN PAID (e) 05 PAYMENTS *** 5,072.64- DATE ** 01-30-2006 .00X 00 .. 1,871,125.39X 045- .00X12 .. . DO X 15 · (It) AMOUNT PAID 93,879.07 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 2,129,032.24 257,906.85 1,871,125.39 .00 1,871,125.39 .00 84,200.65 .00 .00 84,200.65 88,81'.43 4,605.78CR .00 4,605.78CR * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS lESS THAN tl, NO P~Y"ENT IS REQUIRED. Cl IF TOTAL DUE IS REFLECTED AS A "CRIDIT" (CR), YOU NAY IE DUE A REFUMD. SEE REVERSE SIDE OF THIS FORM FOR IMSTRUCTIONS.) REV.1470 EX (&-88) * INHERITANCE TAX EXPlJ'~~110N OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDMDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME FILE NUMBER REVIEWED BY ACN 21 03-0206 101 Boyd E. Diller Steven James ITEM SCHEDULE NO. EXPLANATION OF CHANGES As requested by the estate on the supplemental return, the medical debts listed as items 2 thru 6 on Schedule I have been reduced. ROW PaQe 1 AYfti McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAl DIRECT DIAL: (717) 237-5210 DIRECT FAX: (717) 260-1640 E-MAIL ADDRESS:LESHELMAN@MWN.COM May 18, 2007 VIA HAND DELIVERY Clerk of the Orphans' CourURegister of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF BOYD E. DILLER Cumberland County File No.: 2003-00206 First and Interim Account Our file: 21599-0001 o c= ~.o ." ::D -':J '; () ?:b :~_/t ~~~ 1".., C:':.J = ........ ::r: -,......'JI :~ co \:1 _~:c;:-'" Ladies and Gentlemen: r,;-? C) G\ Enclosed for filing for the above-referenced estate are the following documents: · Petition for Adjudication/Statement of Proposed Distribution (2 originals) · First and Interim Estate Accounting (2 originals) · Check for $1,180.00, the account filing fee - Please note this fee was calculated using the taxable estate assets (as indicated on the estate's inheritance tax return) of $2,129,032.34 plus the income earned by the estate of $38,243.39 for a gross estate of $2,167,275.73. By filing the Account at this time, it is scheduled for audit on June 19, 2007. Please date-stamp the enclosed copies and return to us. Thank you. ours truly ~ ~helman Estate Paralegal LME/lme Enclosures c: David A. Phillips, CPA Richard W. Stevenson P.O. Box 1166.100 PINE STREET" HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FAX: 717.237.5300. WWW.MWN.COM COLUMBUS, OH . STATE COLLEGE, PA. LANCASTER, PA. HAZLETON, PA. WASHINGTON, DC e . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FILE NO.: 2003-00206 FIRST AND INTERIM ACCOUNT OF David A. Phillips, CPA, Executor For ESTATE OF BOYD E. DILLER, DECEASED Date of Death: Date of Incapacity, if any: Date of Executor's Appointment: Date of First Complete Advertisement: Accounting for Period: February 15, 2003 None March 6, 2003 March 25,.2003 February 15, 2003 to May 11 , 2007 Purpose of Account: The Executor otters this Account to acquaint interested parties with the transactions that have occurred to date in the estate administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Richard W. Stevenson, Esq. Counsel for Estate McNe~s Wallace & Nurick LLC 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 717-237-5208 Supreme Court 1.0. No. 7120 o ::-0 -:-1 -- ~-~ C~I t--.' = c=> --J -.< 0:> v r-..:l <:::) (7'- 'TATE OF BOYD E. DILLER · Summary of Account Principal Page Receipts 2 Net Gain on Sales or Other Dispositions 8 Less Disbursements: 16 Debts of Decedent $ 31,254.13 Funeral Expenses 11,088.40 Administrative Expenses 80,049.35 Federal & State Taxes 508,830.28 Fees & Commissions 167.556.50 Balance Before Distributions Less Distributions to Beneficiaries 27 Principal Balance On Hand 28 For Information: Investments Made 33 Income Receipts 35 Net Gain on Sales or Other Dispositions 40 Less Disbursements: 40 Administrative Expenses $ 11,127.36 Federal & State Taxes 12.517.00 Balance Before Distributions Less Distributions to Beneficiaries 42 Income Balance on Hand 43 For Information: Combined Balance on Hand Verification 44 Page 1 $ 2,164,663.91 1020941.56 $ 3,185,605.47 798.778.66 $ 2,386,826.81 15.000.00 $ 2.371.826.8~ $ 38,243.39 0.00 $ 38,243.39 23.644.36 $ 14,599.03 0.00 S 14.599.03 .:L. $ 2,386,425.84 e e ESTATE OF BOYD E. DILLER Receipts of Principal Cash and Cash Equivalents Inventory Value 02/15/2003 Allfirst Bank Money Market Account No. 0951012672 $ 133,821.94 Interest to Date of Death 118.20 Allirst Bank Checking Account No. 0010641203 33,384.47 Interest to Date of Death 2.70 Total Cash and Cash Equivalents $ Stocks Inventory Value 02/15/2003 Boyd E. Diller, Inc. - The decedent held all outstanding shares of the Pennsylvania S Corporation -Per Article V of the decedent's Will, the real estate of Boyd E. Diller, Inc. is to be subdivided into two parts. The first part (labeled #1 on subdivision plan) shall be retained by the corporation, and the second part (labeled as #2 on the subdivision plan) shall be conveyed to the decedent's estate. The value of Part #2 (to which the estate is entitled) is being estimated at $133,888 based on the real estate appraisal. The amount being reported is $345,138.00, the valuation of Boyd E. Diller Inc.reported on the estate's federal estate tax return reduced by $113,888, the value of Part #2 to be distributed to the estate. $ 211,250.00 Page 2 167,327.31 e e Receipts of Principal (Continued) Stocks Inventory Value 02/15/2003 Please note that this is an accounting value and not reflective of the fair market value. Cumberland Valley Drilling & Blasting Co. - The decedent held all outstanding shares of the Pennsylvania Corporation 33,481.00 Cumberland Valley Land Clearing, Inc. - The decedent held all outstanding shares in this Pennsylvania S Corporation 163,095.00 Total Stocks $ 407,826.00 Miscellaneous Inventory Value 02/15/2003 Highmark Insurance - Refund $ 1,720.38 Life Line - Refund 45.00 Medical Reimbursement 682.43 PA Department of Revenue - Refund due re 2001 individual income tax return 191.64 PA Department of Revenue - Refund re 2002 individual income tax return 3,877.48 Total Miscellaneous 6,516.93 Real Property Inventory Value 02/15/2003 Page 3 Par Value e e Receipts of Principal (Continued) Real Property Inventory Value 02/15/2003 27.9184 acres, known as Lot 2 on Wertzville Road, Mechanicsburg, Pennsylvania Valued per sale to the Cumberland County School District $ 259,706.00 48.3046 acres of real estate located on Wertzville Road, Hampden Township, Cumberland County, Pennsylvania Includes 47.315 acre tract sold to Charter Homes in March 2007 plus remaining acreage being sold to Boyd E. Diller, Inc. 439,567.00 Total Real Property $ Mortgages & Notes Inventory Value 02/15/2003 Boyd Diller, Inc. - Note Receivable Value of Note (principal and accrued interest) stated is the value reported on the estate's federal estate tax return and reflects a discount due to the poor operating history of the Company and negative equity. The original note was for $796,711 with accrued interest of $34,007. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company. $ 486,474.00 Interest to Date of Death 21,185.00 Page 4 699,273.00 e e Receipts of Principal (Continued) Par Value Mortgages & Notes Inventory Value 02/15/2003 Cumberland Valley Land Clearing, Inc. - Note Receivable The amount stated is the value reported on the estate's federal estate tax return. The note was discounted due to the uncertainty of future business activities and the Company's ability to payoff the Note. The original note was for $320,659 plus accrued interest of $17,657. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company, however collection is doubtful. Interest to Date of Death $ 195,795.00 10,747.00 $ 714,201.00 Inventory Value 02/15/2003 $ (1,000.00) (1,000.00) $ 1,994,144.24 Total Mortgages & Notes Par Value Liabilities -1,000 Cumberland Valley Drilling and Blasting, Inc. - Note Payable Total Liabilities Total INVENTORY RECEIPTS SUBSEQUENT TO INVENTORY Page 5 e Receipts of Principal (Continued) RECEIPTS SUBSEQUENT TO INVENTORY 02/15/2003 Miscellaneous Deposit to decedent's Allfirst Checking Account $ OS/25/2004 Blue Shield - Reimbursement 09/01/2004 Highmark - Refund 11/01/2005 Real Estate Tax - Reimbursement at sale of 27.9184 acre parcel (Lot #2) 02/20/2006 PA Inheritance Tax - Refund 11/14/2006 CV Co-operative - Sale of Stock 02/27/2007 United States Treasury - Refund due estate upon filing of amended estate tax return Principal - $39,167.92 Interest - $4,332.83 Reduction of Interest previously charged - $4,193.17 03/16/2007 Real Estate Tax Reimbursements re Sale of real estate to Charter Homes: City/Town Tax County Tax School Tax Library Tax $41.16 $522.52 $803.34 $ 41.16 04/18/2007 PA Department of Revenue - Refund of PA Inheritance Tax per supplemental tax return filed Page 6 e ~! 171.35 1,539.00 35.00 1,089.84 5.60 40.00 '!..l 47,693.92 1,408.18 '!J 4,605.78 e Receipts of Principal (Continued) RECEIPTS SUBSEQUENT TO INVENTORY Principal - $4,231.90 Interest prevo paid - $373.88 05/11/2007 Travelers Insurance - Anticipated Refund 05/11/2007 Boyd E. Diller Inc. - Reql Estate -Per Article V of the decedent's Will, the real estate of Boyd E. Diller, Inc. is to be subdivided into two parts. The first part (labeled #1 on subdivision plan) shall be retained by the corporation, and the second part (labeled as #2 on the subdivision plan) shall be conveyed to the decedent's estate. The value of Part #2 (to which the estate is entitled) is being estimated at $133,888 based on the real estate appraisal. PLEASE NOTE THAT THIS IS AN ACCOUNTING VALUE AND NOT REFLECTIVE OF THE FAIR MARKET VALUE The distribution of Part #2 will trigger taxable gain to the Company in an amount equal to the then fair market value of. the parcel less the tax basis of the Company in the parcel. The Estate is obligated to reimburse the Company for this tax liability per Article V(A) of the Will. Total RECEIPTS SUBSEQUENT TO INVENTORY Total Receipts of Principal Page 7 e 43.00 113.888.00 ..: ~ 1,) ~ $ 170,519.67 $ 2,164,663.91 e e ESTATE OF BOYD E. DILLER Gains and Losses on Sales or Other Dispositions of Principal Net Gain 02/15/2003 Collection Miscellaneous Deposit to decedent's Allfirst Checking Account Net Proceeds $ Carried at 171.35 171.35 05/13/2003 Collection Life Line - Refund Net Proceeds $ Carried at 45.00 45.00 06/05/2003 Collection PA Department of Revenue - Refund due re 2001 individual income tax return Net Proceeds $ Carried at 191.64 191.64 09/19/2003 Collection Medical Reimbursement Net Proceeds $ Carried at 682.43 682.43 02/09/2004 Collection Highmark Insurance - Refund Net Proceeds $ Carried at 1,720.38 1,720.38 04/22/2004 Collection PA Department of Revenue - Refund re 2002 individual income tax return Net Proceeds $ Carried at 3,877 .48 3,877 .48 OS/25/2004 Collection Blue Shield - Reimbursement Net Proceeds $ Carried at 1,539.00 1,539.00 Page 8 Net loss .'.,: ; i-:!. '';'- ~. e e Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 09/01/2004 Collection Highmark - Refund Net Proceeds Carried at $ 35.00 35.00 05/16/2005 Collection o Par Cumberland Valley Land Clearing, Inc. - Note Receivable The amount stated is the value reported on the estate's federal estate tax return. The note was discounted due to the uncertainty of future business activities and the Company's ability to payoff the Note. The original note was for $320,659 plus accrued interest of $17,657. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company, however collection is doubtful. Payment on Note Net Proceeds $ Carried at 22,000.00 22,000.00 Page 9 e e Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 07/08/2005 Collection o Par Boyd Diller, Inc. - Note Receivable Value of Note (principal and accrued interest) stated is the value reported on the estate's federal estate tax return and reflects a discount due to the poor operating history of the Company and negative equity. The original note was for $796,711 with accrued interest of $34,007. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company. Payment on Note Net Proceeds $ Carried at 5,000.00 5,000.00 07/08/2005 Collection o Par Cumberland Valley Land Clearing, Inc. - Note Receivable The amount stated is the value reported on the estate's federal estate tax return. The note was discounted due to the uncertainty of future business activities and the Company's ability to payoff the Note. The original note was for $320,659 plus accrued interest of $17,657. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company, however collection is doubtful. Net Proceeds $ Carried at 5,000.00 5,000.00 Page 10 e tit Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net loss 08/17/2005 Collection 48.3046 acres of real estate located on Wertzville Road, Hampden Township, Cumberland County, Pennsylvania Includes 47.315 acre tract sold to Charter Homes in March 2007 plus remaining acreage being sold to Boyd E. Diller, Inc. Charter Homes - Option Payment per Option & Purchase Agreement Net Proceeds $ Carried at 50,000.00 50,000.00 11/01/2005 Sale 27.9184 acres, known as Lot 2 on Wertzville Road, Mechanicsburg, Pennsylvania Valued per sale to the Cumberland County School District Net Proceeds $ Inventoried at 11/01/2005 Collection Real Estate Tax - Reimbursement at sale of 27.9184 acre parcel (Lot #2) , County/City Tax $91.82 School Tax - $998.02 Net Proceeds $ Carried at 362,939.20 259,706.00 $ 103,233.20 1,089.84 1,089.84 Page 11 e e Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 02114/2006 Collection 48.3046 acres of real estate located on Wertzville Road, Hampden Township, Cumberland County, Pennsylvania Includes 47.315 acre tract sold to Charter Homes in March 2007 plus remaining acreage being sold to Boyd E. Diller, Inc. Charter Homes - Option payment per Option and Purchase Agreement Net Proceeds $ Carried at 25,000.00 25,000.00 02120/2006 Collection PA Inheritance Tax - Refund Net Proceeds $ Carried at 5.60 5.60 08/16/2006 Collection 48.3046 acres of real estate located on Wertzvil1e Road, Hampden Township, Cumberland County, Pennsylvania Includes 47.315 acre tract sold to Charter Homes in March 2007 plus remaining acreage being sold to Boyd E. Diller, Inc. Charter Homes - Option Payment re Option and Purchase Agreement Net Proceeds $ Carried at 50,000.00 50,000.00 Page 12 e - Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 10/25/2006 Collection o Par Cumberland Valley Land Clearing, Inc. - Note Receivable The amount stated is the value reported on the estate's federal estate tax return. The note was discounted due to the uncertainty of future business activities and the Company's ability to payoff the Note. The original note was for $320,659 plus accrued interest of $17,657. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company, however collection is doubtful. Proceeds from sale of log truck Net Proceeds $ Carried at 8,500.00 8,500.00 11/14/2006 Sale CV Co-operative - Sale of Stock Net Proceeds $ Carried at 40.00 40.00 Page 13 e II Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 02/13/2007 Collection 48.3046 acres of real estate located on Wertzville Road, Hampden Township, Cumberland County, Pennsylvania Includes 47.315 acre tract sold to Charter Homes in March 2007 plus remaining acreage being sold to Boyd E. Diller, Inc. Charter Homes - Exercise of Option payment per Option and Purchase Agreement Net Proceeds $ Carried at 50,000.00 50,000.00 02/27/2007 Collection United States Treasury - Refund due estate upon filing of amended estate tax return Principal - $39,167.92 Interest - $4,332.83 Reduction of Interest previously charged - $4,193.17 Net Proceeds $ Carried at 47,693.92 47,693.92 03/16/2007 Collection 48.3046 acres of real estate located on Wertzville Road, Hampden Township, Cumberland County, Pennsylvania Includes 47.315 acre tract sold to Charter Homes in March 2007 plus remaining acreage being sold to Boyd E. Diller, Inc. Gross Sales price of $1,350,000 less $175,000 option payments Net Proceeds Inventoried at $ 1,175,000.00 264,567.00 $ 910,433.00 * *With the proposed $900,000 cash advance distribution, most of the taxable gain will be carried out to the beneficiaries. The estate on its income tax return will be entitled to an income distribution deduction of $900,000, which will then pass out to the beneficiaries. Page 14 . -,- e Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 03/16/2007 Redemption -100,000 Par M&T Bank Loan Paid at settlement Net Proceeds Carried at $ (100,000.00) (100,000.00) 03/16/2007 Collection Real Estate Tax Reimbursements re Sale of real estate to Charter Homes: City/Town Tax County Tax School Tax Library Tax Net Proceeds Carried at $41.16 $522.52 $803.34 $ 41.16 $ 1,408.18 1,408.18 04/27/2007 Sale 48.3046 acres of real estate located on Wertzville Road, Hampden Township, Cumberland County, Pennsylvania Includes 47.315 acre tract sold to Charter Homes in March 2007 plus remaining acreage being sold to Boyd E. Diller, Inc. Sale of 1 acre to Boye E. Diller, Inc. Net Proceeds $ Inventoried at 7,275.36 0.00 05/01/2007 Collection PA Department of Revenue - Refund of PA Inheritance Tax per supplemental tax return filed Principal - $4,231.90 Interest prevo paid - Net Proceeds Carried at $373.88 $ 4,605.78 4,605.78 Total Gains and Losses Net Gain Page 15 $ 7,275.36 $ $ 1,020,941.56 $ 1,020,941.56 0.00 e tI ESTATE OF BOYD E. DILLER Disbursements of Principal Date Paid Amount Paid I 03/17/2003 11/17/2003 01/07/2004 11/0112005 11/01/2005 11/09/2005 05/12/2006 Funeral Expenses Myers Funeral Horne Funeral Expense $ 11,088.40 Total Funeral Expenses $ 11,088.40 Federal Estate Taxes United States Treasury Tax payment made with extension request $ 37,403.00 United States Treasury Payment made on account of estate's tax liability 81,235.00 United States Treasury Payment of remaining tax due per original return filed 252,141.46 United States Treasury Interest due on outstanding .estate tax liability 25,150.99 United States Treasury Interest due on outstanding estate tax liability 1,720.16 Total Federal Estate Taxes $ 397,650.61 Federal Fiduciary Income Taxes United States Treasury Tax due re Form 1041 (2/1/05 to 1/31/06); Tax due attributable to capital gains $ 12,507.00 Total Federal Fiduciary Income Taxes $ 12,507.00 Page 16 Date Paid 11/17/2003 01/07/2004 11/01/2005 11/01/2005 05/07/2003 05/09/2003 05/13/2003 05/15/2003 07/21/2003 e e Disbursements of Principal (Continued) State Inheritance Taxes Register of Wills, Agent, Payment made with extension request Register of Wills, Agent Payment on account of estate's inheritance tax liability Register of Wills, Agent Payment of remaining balance due on estate's inheritance tax return Register of Wills, Agent Interest due on estate's inheritance tax return Total State Inheritance Taxes Administrative Expenses Noone & Associates Real Estate Appraisal M&T Bank Service Fee Hampden Township Sewer Charges McNees Wallace & Nurick LLC Costs Advanced for duplicating ($57.40); probate fees ($950); travel charges ($16.20); local courier services ($16.32); Toll calls ($.39); postage ($5.53) Hampden Township Sewer Charges Page 17 Amount Paid $ 9,597.00 18,765.00 60,076.15 5,446.52 $ 93,884.67 $ 2,250.00 2.00 94.86 1,045.84 87.00 Date Paid 08/08/2003 08/18/2003 10/0212003 01/09/2004 01/09/2004 02/09/2004 04/07/2004 04/07/2004 04/07/2004 . e Disbursements of Principal (Continued) Administrative Expenses Noone & Associates Real Estate Appraisal McNees Wallace & Nurick LLC Costs Advancde for - Cumberland Law Journal (legal advertising) - $75; The Patriot-News (legal advertising) - $99.79; Duplicating - $16.77; Postage - $2.91 Hampden Township Sewer Charges Hampden Township Sewer Charges McNees Wallace & Nurick LLC Costs Advanced re duplicating McNees Wallace & Nurick LLC Costs advanced for: local courier services ($4.00); postage ($14.64), and duplicating ($38.56) Boles Grove & Metzger Valuations for Boyd E. Diller, Inc., Cumberland Valley Drilling & Blasting Co., and Cumberland Valley Land Clearing, Inc. Hampden Township Sewer Charges McNees Wallace & Nurick LLC Costs advanced for: duplicating ($38), postage ($7.74) Page 18 $ Amount Paid 2,250.00 194.47 119.16 119.16 22.00 57.20 6,000.00 119.16 45.74 Date Paid 04/07/2004 05/01/2004 05/14/2004 05/14/2004 05/14/2004 05/14/2004 OS/24/2004 OS/24/2004 07/27/2004 07/27/2004 e tit Disbursements of Principal (Continued) Administrative Expenses Travelers Insurance Insurance Premium M&T Bank Checkbook Charges Boles Grove & Metzger Company Valuations McNees Wallace & Nurick LLC Costs advanced for: toll calls ($.16), Filing fee ($74), Safe Deposit Box drilling ($100), Short Certificate ($3), local courier services ($16), postage ($4.10), duplicat~ng ($45.80) . Noone & Associates Real Estate Appraisal Rhodes Developement Services related to real estate valuation Cumberland County Register of Wills Additional Probate Fees Joseph McGraw Inc. Real Estate Appraisal Hampden Township Sewer Charges McNees Wallace & Nurick LLC Costs advanced for: duplicating ($24.90), postage ($2.90) Page 19 $ Amount Paid 416.00 22.00 6,045.00 243.06 1,400.00 4,900.00 350.00 800.00 119.16 27.80 Date Paid 09/01/2004 10/24/2004 12/01/2004 12/13/2004 12/13/2004 01/10/2005 03/08/2005 05/03/2005 05/09/2005 07/08/2005 08/08/2005 08/18/2005 . e Disbursements of Principal (Continued) Administrative Expenses McNees Wallace & Nurick LLC Costs advanced for: duplicating ($139.83), filing fees ($28), local courier charges ($7), postage ($29.05), Sentinel Agency ($110) Hampden Township Sewer Charges Eichelbergers Repairs Hampden Township Sewer Charges M&T Bank Checkbook Charges Hampden Township Sewer Charges Travelers Insurance Insurance Premium Michael Painter Return of Security Deposit Hampden Township Sewer Charges McNees Wallace & Nurick LLC Costs advanced for: duplicating ($35.80), toll calls ($1.60), postage ($9.62) Hampden Township Sewer Charges M&T Bank Service Fee Page 20 $ I ~ Amount Paid 313.88 119.17 2,318.14 24.63 31.25 158.87 427.00 800.00 174.76 47.02 174.76 5.00 Date Paid 08/22/2005 10/17/2005 11/01/2005 11/1512005 12/30/2005 01/16/2006 02/20/2006 04/28/2006 07/18/2006 08/26/2006 09/08/2006 10/10/2006 e e Disbursements of Principal (Continued) Administrative Expenses McNees Wallace & Nurick LLC Costs advanced for: duplicating ($78.85), local courier ($2), courier svs. ($17.09), postage ($2.44), toll calls ($1.10) Hampden Township Sewer Charges Settlement Expenses - Sale of 27.9184 acre parcel (Lot #2) Transfer Taxes - $3,629.39 Recording Fee - $31.00 Dillsburg Excavating Balance Due M&T Bank Checkbook charges Hampden Township Sewer Charges Travelers Insurance Insurance Premium Hampden Township Sewer Charges Hampden Township Sewer Charges McNees Wallace & Nurick LLC Costs advanced re duplicating (estate administration) M&T Bank Service Fee M&T Bank Service Fee Page 21 $ Amount Paid 101.48 158.88 3,660.39 180.00 23.50 158.88 448.00 174.76 158.88 3.60 10.00 10.00 Date Paid 10/17/2006 01/10/2007 03/07/2007 03/16/2007 03/16/2007 03/16/2007 03/29/2007 03/29/2007 04/27/2007 e e Disbursements of Principal (Continued) Administrative Expenses Hampden Township Sewer Charges Hampden Township Sewer Charges Travelers Insurance Insurance Premium McNees Wallace & Nurick LLC Costs Advanced for: Duplicating ($28.56), toll calls ($23.28) - NORTH EAST WASTE SERVICES INC. MATTER McNees Wallace & Nurick LLC Costs Advanced for: duplicating ($171.10), filing fees ($53), postage ($50.45), toll calls ($1.68), Sentinal Agency ($12.00); Courier services ($26.10), local courier ($5) Settlement Expenses - Sale of real estate to Charter Homes Trasnfer Tax ($13,500); Tax Certification ($10) Advantage Engineering Environmental Studies - reimbursed payment made by Boyd E. Diller, Inc. Cumberland Valley Land Clearing Expenses to clear off land necessary for sale of real estate to Charter Homes Cumberland County Recorder of Deeds Sale of 1 acre tract - Transfer tax due by seller Total Administrative Expenses Page 22 $ Amount Paid 158.88 177.00 43.91 51.84 319.33 13,510.00 7,545.00 4,845.51 72.76 $ 63,136.69 e e Disbursements of Principal (Continued) Date Paid Accounting Fees 05/13/2003 Waggoner, Frutiger & Daub 01/09/2004 Waggoner, Frutiger & Daub Accounting Services 04/07/2004 Waggoner, Frutiger & Daub Accounting Services 05/14/2004 Waggoner, Frutiger & Daub Accounting Services 07/27/2004 Waggoner, Frutiger & Daub Accounting Services 08/22/2005 Waggoner, Frutiger & Daub Accounting Services 08/26/2006 Waggoner, Frutiger & Daub Accounting Services 03/16/2007 Waggoner, Frutiger & Daub Accounting Services Total Accounting Fees Attorney Fees 05/15/2003 McNees Wallace & Nurick LLC Legal Fees 08/18/2003 McNees Wallace & Nurick LLC Legal Fees 09/15/2003 McNees Wallace & Nurick LLC Legal Fees 01/09/2004 McNees Wallace & Nurick LLC Legal Fees 02/09/2004 McNees Wallace & Nurick LLC Legal Fees Page 23 Amount Paid $ 305.00 13,150.00 1,635.00 1,315.00 1,650.00 5,000.00 5,000.00 13,300.00 $ 41,355.00 $ 3,600.00 3,884.00 713.00 4,983.00 5,898.00 Page 24 e e Disbursements of Principal (Continued) Date Paid Debts of Decedent 03/17/2003 West Shore EMS Ambulance Service 05/13/2003 Mobile X-Ray Medical Expense 08/08/2003 Messiah Village Room Charges 10/0212003 Lower Allen EMS Ambulance Service 11/24/2003 Messiah Village Room Charges 03/16/2004 West Shore EMS Ambulance Service 04/29/2004 Messiah Village Room Charges 10/1512004 PA Department of Revenue Tax Due re 2003 individual income tax return OS/26/2005 PA Department of Revenue Penalties and Interest re decedent's 2003 tax return Total Debts of Decedent Real Estate Taxes 03/17/2003 Kathryn W. Fetrow, Treasurer Real Estate Tax 09/08/2003 Kathryn W. Fetrow, Treasurer Real Estate Tax 04/07/2004 Kathryn W. Fetrow, Treasurer Real Estate Tax Page 25 Amount Paid $ 76.90 216.00 16,809.00 454.50 458.85 200.00 4,480.49 6,080.00 426.39 $ 31,254.13 $ 757.48 2,962.85 822.94 e e Disbursements of Principal (Continued) Date Paid Real Estate Taxes 09/01/2004 Marie Huber, Treasurer Real Estate Taxes 05/09/2005 Marie Huber, Treasurer Real Estate Taxes 08/22/2005 Marie Huber, Treasurer Real Estate Taxes 04/28/2006 Marie Huber, Treasurer Real Estate Taxes 08/23/2006 Marie Huber, Treasurer Real Estate Taxes 03/16/2007 Marie Huber, Treasurer Real Estate Taxes (paid at settlement) Total Real Estate Taxes State Fiduciary Income Taxes 11/15/2006 PA Department of Revenue Tax due re PA41 (2/1/05 to 1/31/06); Tax attributable to capital gains 05/10/2007 PA Department of Revenue Tax due re PA41 (2/1/06-1/31/07); Tax attributable to principal 05/10/2007 PA Department of Revenue Tax due re PA41 (2/1/06-1/31/07); tax attributable to principal (paid from PA estimated tax account) Total State Fiduciary Income Taxes Total Disbursements of Principal Page 26 --T--- Amount Paid $ 3,289.83 991.90 3,925.13 733.45 2,685.57 743.51 $ 16,912.66 $ 2,812.00 1,323.00 653.00 $ 4,788.00 J 798.778.66 e e ESTATE OF BOYD E. DILLER Distributions of Principal to Beneficiaries Distribution Value Ruth Apa 11/28/2005 Cash $ 3,000.00 Advance Distribution $ 3,000.00 Elvin Diller Sr. 11/28/2005 Cash $ 3,000.00 Advance Distribution 3,000.00 John Diller 11/28/2005 Cash $ 6,000.00 Advance Distribution 6,000.00 Walter Diller 11/28/2005 Cash $ 3,000.00 Advance Distribution 3,000.00 Total Distributions of Principal $ 15,000.00 Page 27 e e ESTATE OF BOYD E. DILLER Principal Balance On Hand Valued as of May 11, 2007 Fair Market Value 05/11/2007 Cash and Cash Equivalents Allfirst Bank Estate Checking Account $ 7,535.93 $ Allfirst Bank Estate Money Market Account 2,591.50 M&T Bank Estate Advantage Account 1,146,038.55 PA Department of Revenue - Estimated Tax Account for estate's fiduciary income tax returns - Balance represepts refund available which has been applied to future tax liabili ty 537.00 U.8. Treasury - Estimated tax account re estate's fiduciary income taxes; Amount represents refund which has been applied to future tax liabilities 6,514.00 Total Cash and Cash Equivalents $ 1 J 163,216.98 $ Stocks * Boyd E. Diller, Inc. - The decedent held all outstanding shares of the Pennsylvania 8 Corporation -Per Article V of the decedent's Will, the real estate of Boyd E. Diller, Inc. is to be subdivided into two parts. The first part (labeled #1 on subdivision plan) shall be retained by the corporation, and the second part (labeled as #2 on the subdivision plan) shall be conveyed to the decedent's $ * 211,250.00 $ Inventory Value \ I 7,535.93 2,591.50 1,146,038.55 537.00 6,514.00 1,163,216.98 211,250.00 *Note, the closely-held stocks value. indicated under fair market value is the carrying value and not fair market value. These Page28 assets were not reappraised for filing of this.account. e e Principal Balance On Hand (Continued) Stocks estate. The value of Part *2 (to which the estate is entitled) is being estimated at $133,888 based on the real estate appraisal. The amount being reported is $345,138.00, the valuation of Boyd E. Diller Inc.reported on the estate's federal estate tax return reduced by $113,888, the value of Part *2 to be distributed to the estate. Please note that this is an accounting value and not reflective of the fair market value. Cumberland Valley Drilling & Blasting Co. - The decedent held all outstanding shares of the Pennsylvania Corporation Cumberland Valley Land Clearing, Inc. - The decedent held all outstanding shares in this Pennsylvania S Corporation Total Stocks Miscellaneous Travelers Insurance - Anticipated Refund Total Miscellaneous Page 29 Fair Market Value 05/11/2007 33,481.0~ 163,095.00 * $ 407,826.00 $ $ 43.00 $ $ 43.00 $ ,----- Inventory Value 33,481.00 163,095.00 407,826.00 43.00 43.00 e e Principal Balance On Hand (Continued) Fair Market Value 05/11/2007 Inventory Value Real Property Boyd E. Diller Inc. - Real Estate -Per Article V of the decedent's Will, the real estate of Boyd E. Diller, Inc. is to be subdivided'into two parts. 'The first part (labeled #1 on subdivision plan) shall be retained by the corporation, and the second part (labeled as #2 on the subdivision plan) shall be conveyed to the decedent's estate. The value of Part #2 (to which the estate is entitled) is being estimated at $133,888 based on the real estate appraisal. PLEASE NOTE THAT THIS IS AN ACCOUNTING VALUE AND NOT REFLECTIVE OF THE FAIR MARKET VALUE The distribution of Part #2 will trigger taxable gain to the Company in an amount equal to the then fair market value of the parcel less the tax basis of the Company in the parcel. The Estate is obligated to reimburse the Company for this tax liability per Article VIA) of the Will. $ 113,888.00 $ 113,888.00 Total Real Property $ 113,888.00 $ 113,888.00 Par Value Mortgages & Notes Boyd Diller, Inc. - Note Receivable Value of Note (principal and accrued interest) stated is the value reported on the, , $ 993,694.68** $ 481,474.00 **This is the current balance on the note (Principal - $789,545.68 and accrued interest of $204,149 (interest stated through 4/30/07). 'f.his is not the fair market value because it has not been adjusted.f%ge ~credit worthiness of obligor. e e Principal Balance On Hand (Continued) Fair Market Value 05/11/2007 Inventory Value Par Value Mortgages & Notes estate's federal estate tax return and reflects a discount due to the poor operating history of the Company and negative equity. The original note was for $796,711 with accrued interest of $34,007. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company. Interest at Date of Death 21.185.00 Boyd E. Diller Inc. - Receivable due from Boyd E. Diller arising from the following: McNees Wallace & Nurick LLC - Fees related to transfer station as an asset of Boyd E. Diller, Inc. 6.763.21 6,763.21 Boyd E. Diller, Inc. - Note Receivable arising from the following: - Purchase of 1 acre tract of real estate - $7,275.36 - Selling expenses attributable to buyer on sale of 1 acre tract - $113.26 7.388.62 7.388.62 Cumberland Valley Land Clearing, Inc. - Note Receivable The amount stated is the value reported on the estate's federal estate tax return. The note was discounted due to the uncertainty of future business activities and the .363,020.94*** 160.295.00 Page 31 t**This is the current. balance on the note (Principal - $283,830.94 and accrued interest of $79,190 (accrued interest stated through 4/30/07). THis is not the fair market value becaus~ it has not been adjusted for credit worthiness of obligor. e e Principal Balance On Hand (Continued) Par Value Mortgages & Notes Company's ability to payoff the Note. The original note was for $320,659 plus accrued interest of $17,657. Notwithstanding the valuation discount for tax purposes, the face amount of the Note, less actual payments made, remains the legal obligation of the company, however collection is doubtful. Interest at Date of Death Total Mortgages & Notes Par Value liabilities -1,000 Cumberland Valley Drilling and Blasting, Inc. - Note Payable Total liabilities Total Balance on Hand Page 32 Fair Market Value 05/11/2007 $ 1,370,867.45 $ (1,000.00) $ $ (1,000.00) $ $ 'LO'l4.R41.41 I Inventory Value 10,747.00 ;$ 687,852.83 (1,000.00 (1,000.001 $ 2,371,826.81 e ESTATE OF BOYD E. DILLER Information Schedules - Principal New Investments Boyd E. Diller Inc. - Receivable due from Boyd E. Diller arising from the following: McNees Wallace & Nurick LLC - Fees related to transfer station issues 09/01/2004 08/26/2006 Boyd E. Diller, Inc. - Note Receivable arising from the following: - Purchase of 1 acre tract of real estate - $7,275.36 - Selling expenses attributable to buyer on sale of 1 acre tract - $113.26 04/27/2007 04/27/2007 e Purchased Estate paid invoice of McNees Wallace & Nurick for services related to transfer station issues Purchased Receivable due as result of estate paying McNees Wallace & Nurick invoice related to transfer station issues; Amount represents fees of $4,519.40 and costs of $9.81 Purchased Promissory Note acquired for purchase of 1 acre tract from estate Purchased Promissory note received for the buyer, Boyd E. Diller's share of selling expenses re sale of 1 tract of land (transfer tax and recording fees) Page 33 Inventory Value $ 2,234.00 4,529.21 $ 7,275.36 113.26 e e Information Schedules - Principal (Continued) New Investments M&T Bank Loan 01/06/2004 (100,000) Par Purchased M&T Bank was the trustse of the Boyd Diller Irrevocable Trust that received life insurance proceeds of $109,268.70 as as result of decedent's death. $6,768.70 of the proceeds ($9,268.70 less trustee fees of $2,500) was distributed to the trust beneficiaries. The remaining $100,000 was lent to the decedent's estate to pay the estate's tax liabilities. Total New Investments Page 34 Inventory Value $ (100.000.00) $ (85,848.17) ElATE OF BO~ E. DILLER e Receipts of Income Income Collected Interest Allfirst Bank Estate Checking Account 03/03/2003 Interest 04/03/2003 Interest 05/03/2003 Interest 06/03/2003 Interest 07/03/2003 Interest 08/03/2003 Interest 09/03/2003 Interest 10/03/2003 Interest 11/03/2003 Interest 12/03/2003 Interest 01/03/2004 Interest 02/03/2004 Interest 03/03/2004 Interest 04/03/2004 Interest 05/03/2004 Interest 06/03/2004 Interest 07/03/2004 Interest 08/03/2004 Interest 09/03/2004 Interest 10/03/2004 Interest 11/03/2004 Interest 12/03/2004 Interest 01/03/2005 Interest 02/03/2005 Interest 03/03/2005 Interest 04/03/2005 Interest 05/03/2005 Interest 06/03/2005 Interest 07/03/2005 Interest 08/03/2005 Interest 09/03/2005 Interest 10/03/2005 Interest 11/03/2005 Interest 12/03/2005 Interest 01/03/2006 Interest 02/03/2006 Interest 03/03/2006 Interest 04/03/2006 Interest 05/03/2006 Interest 06/03/2006 Interest 07/03/2006 Interest 08/03/2006 Interest 09/03/2006 Interest $ 4.32 4.37 3.86 2.17 1.72 1. 74 1. 85 0.76 0.75 0.77 1. 76 4.06 0.94 1.10 1. 02 0.50 0.36 0.35 0.65 0.28 0.27 0.29 0.18 0.37 0.42 0.45 0.58 0.54 0.14 0.21 2.59 2.50 3.27 3.25 1. 35 0.89 0.73 0.76 0.34 0.13 0.13 0.13 0.11 Page 35 ! ---- e e Receipts of Income (Continued) Allfirst Bank Estate Checking Account 10/03/2006 Interest $ 0.13 11/03/2006 Interest 0.63 12/03/2006 Interest 0.75 01/03/2007 Interest 0.89 02/03/2007 Interest 0.80 03/03/2007 Interest 0.67 $ 56.83 Allfirst Bank Estate Money Market Account 04/09/2003 Interest $ 72.89 05/09/2003 Interest 136.72 06/09/2003 Interest 145.94 07/09/2003 Interest 121. 35 08/09/2003 Interest 105.73 09/09/2003 Interest 108.26 10/09/2003 Interest 98.49 11/09/2003 Interest 101. 87 12/09/2003 Interest 75.15 01/09/2004 Interest 50.27 02/09/2004 Interest 41. 83 03/09/2004 Interest 34.67 04/09/2004 Interest 35.12 05/09/2004 Interest 31. 43 06/09/2004 Interest 25.87 07/09/2004 Interest 22.68 08/09/2004 Interest 24.36 09/09/2004 Interest 19.70 10/09/2004 Interest 11. 55 11/09/2004 Interest 11. 24 12/09/2004 Interest 8.71 01/09/2005 Interest 9.01 02/09/2005 Interest 9.01 03/09/2005 Interest 8.15 04/09/2005 Interest 8.45 05/09/2005 Interest 9.33 06/09/2005 Interest 9.05 07/09/2005 Interest 8.18 08/09/2005 Interest 9.64 09/09/2005 Interest 8.78 10/09/2005 Interest 8.20 11/09/2005 Interest 9.96 12/09/2005 Interest 15.36 01/09/2006 Interest 31. 32 02/09/2006 Interest 30.38 03/09/2006 Interest 43.21 Page 36 e Receipts of Income (Continued) Page 37 e -, e Receipts of Income (Continued) Page 38 e e Receipts of Income (Continued) remaining acreage being sold to Boyd E. Diller, Inc. 03/17/2003 Rent 04/09/2003 Rent 05/09/2003 Rent OS/28/2003 Rent 06/23/2003 Rent 07/16/2003 Rent 08/08/2003 Rent 09/08/2003 Rent 09/08/2003 Rent 10/08/2003 Rent 11/17/2003 Rent 12/17/2003 Rent 12/17/2003 Rent 01/30/2004 Rent 03/02/2004 Rent 03/03/2004 Rent 03/16/2004 Rent 04/05/20~4 Rent OS/20/2004 Rent 06/10/2004 Rent 06/22/2004 Rent 08/11/2004 Rent 09/01/2004 Rent 11/11/2004 Rent ($800 less repairs of $139) 12/10/2004 Rent 01/09/2005 Rent 02/01/2005 Rent 03/14/2005 Rent 04/07/2005 Rent $ e 1,300.00 800.00 800.00 500.00 825.00 1,300.00 800.00 500.00 800.00 800.00 800.00 500.00 800.00 825.00 825.00 800.00 500.00 800.00 825.00 500.00 825.00 1,625.00 800.00 661.00 800.00 800.00 800.00 825.00 800.00 Total Rent T otallncome Received Page 39 $ $ $ 23,536.00 23,536.00 38,243.39 e e ESTATE OF BOYD E. DILLER Disbursements of Income Date Paid Amount Paid 05/16/2005 05/10/2007 03/16/2007 05/15/2005 OS/26/2005 11/09/2005 05/10/2007 Federal Fiduciary Income Taxes United States Treasury Tax due re Form 1041 (2/1/04 to 1/31/05); Tax attributable to income $ 7,394.00 United States Treasury Tax due re Form 1041 (2/1/06 to 1/31/07); Tax attributable to income 335.00 Total Federal Fiduciary Income Taxes Interest Expenses $ 7,729.00 M&T Bank Interest due on funds borrowed from M&T Bank; The funds were directly distributed to the beneficiaries of the trust $ 11,127.36 Total Interest Expenses State Fiduciary Income Taxes $ 11,127.36 PA Department of Revenue Tax due re PA41 (2/1/04 to 1/31/05); Tax attributable to income $ 1,488.00 PA Department of Revenue Tax due re estate's PA41 (tax year 2/15/03 to 1/31/04); Tax attributable to income 2,501.00 PA Department of Revenue Penalties and interest re PA 41 (tax year - 2/1/04 to 1/31/05) 738.00 PA Department of Revenue Tax due re PA41 (2/1/06-1/31/07); tax attributable to income 41.00 Page 40 Date Paid 05/10/2007 e Disbursements of Income (Continued) State Fiduciary Income Taxes PA Department of Revenue Tax Due re PA41 (2/1/06-1/31/07); Tax attributable to income (tax paid from funds in PA estimated tax account) Total State Fiduciary Income Taxes Total Disbursements of Income Page 41 e $ Amount Paid 20.00 $ 4,788.00 f 23.644.36 e e ESTATE OF BOYD E. DILLER Distributions of Income to Beneficiaries Total Distributions of Income Page 42 Distribution Value $ 0.00 e e ESTATE OF BOYD E. DILLER Income Balance On Hand Valued as of May 11, 2007 Fair Market Value 05/11/2007 Inventory Value Cash and Cash Equivalents M&T Bank Estate Advantage Account $ 14,599.03 $ 14,599.03 Total Cash and Cash Equivalents $ 14,599.03 $ 14,599.03. Total Balance on Hand $ 14,599.03 $ 14,599.03 Q; AqJ~!.1cuto: of the Will of Boyd E. Diller, Deceased .oj. Page 43 . e VERIFICATION I, David A. Phillips, CPA, Executor of the Estate of Boyd E. Diller, declares under oath that the foregoing First and Interim Account for the Estate of Boyd E. Diller contains according to the best of my knowledge and belief a true statement of all my receipts and disbursements on account of the estate to date and of all moneys or other property belonging to the estate which have come into my hands or been received by any other person by my order or authority for my use and that I do not know of any error or omission in the account to the prejudice of any creditor of, or person interested in, the estate. This statement is made subject to penalties of 18 Pa. C.S.A. section 4904 relating to unsworn falsification to authorities. rr'\ ~ ~Q~ David A. Phillips, CPA, Executor Dated: 5')7/07 Page 44 .' DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF BOYD E. DILLER , DECEASED No. 2003-00206 o r-- --::;0 /~ :"'........, C::.':l (~ ---J -".. ......:'~'!jo. ::;~ -< PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 -"1) c-=> f'-' c:::> (Tl This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8- J 9 inclusive; and any instrument pertinent to the adjudication. INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Richard W. Stevenson, Esq. Supreme Court I.D. No.: 7120 Name of Law Firm: McNees Wallace & Nurick LLC Address: 100 Pine St., P.O. Box 1166, Harrisburg, P A 17108-1166 Telephone: 717-237-5208 Fax: 717-260-1749 Form OC-OJ rev.IO.J3.06 Page 1 of 10 Estate of BOYD E. DILLER , Deceased 1. Name(s) and addressees) ofPetitioner(s): Name: David A. Phillips, CPA Address: C/O Wa~~oner, Fruti~er & Daub East Trindle Commerce Center 5006 East Trindle Road, Suite 200 Mechanicsburg, PA 17050 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Is this the first accounting by this fiduciary? . . . . . . . . . . . . . . . . . . . .. IZI Ves Cl No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on February 15,2003 IZI Letters Testamentary or ClLetters of Administration were granted to Petitioner(s) on March 6. 2003 Date of Will (ifapplicable): November 14,2001 Date( s) of Codici1( s) (if applicable): Date of probate (if different from date Letters granted): Was a bond required? ClYes IZINo If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... IZIVes Cl No Dates of advertising of the grant of Letters: Cumberland Law Journal (3/21/03, 3/28/03, 4/4103); The Patriot-News (3/25/03, 4/1/03, 4/8/03) Form OC-Ol rev. 10.13.06 Page 2 of 10 Estate of BOYD E. DILLER . Deceased 3. Was decedent survived by a spouse? ............................. DYes IZINo If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. DYes IZI No (See Section 2201 et seq. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? . . . . . . . . . .. DYes IZI No Were any children born to decedent after execution of Will or Codicil(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DYes IZI No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. ~ 1412, was a request for a statement of claim sent to the Department of Public Welfare? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. IZIYes D No *Per correspondence attached, decedent did not receive any assistance during his lifetime. Form OC-01 rev. 10.13.06 Page 3 of 10 Estate of BOYD E. DILLER . Deceased 8. Written notice of the Audit as required by Pa. a.c. Rules 6.3,6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. h b C See Ex i it C. If any person entitled to Notice is notsuijuris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. a.c. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. a.c. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Partv in Interest RelationshiD and Comments, if anv Interest John Diller, Sr. 41 Pine Ridge Road Enola, P A 17025 Son Specific Bequest of decedent's interest in Boyd E. Diller, Inc. AND 40% of residue Walter I. Diller 6046 Edward Drive Mechanicsburg, P A 17050 Son Specific Bequest of decedent's interest in Cumberland Valle Land Clearing, Inc. and Cumberland Valley Drilling & Blasting, Inc. AND 20% of residue Form OC-Ol rev. 10.13.06 Page 4 of 10 Estate of BOYD E. DILLER . Deceased Name and Address of Each Partv in Interest Relationship and Comments, if anv Interest Elvin Diller, Sr. 909 Church Street Millersburg, P A 17061 Son 20% of residue Estate of Ruth Apa Franklyn Apa & Glori Apa, Administrators c/o Melanie Walz Scaringi, ~sq. Scaringi & Scaringi 2000 Lingletown Road, Suite 106 Harrisburg, PA 17110 B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. Daughter's Estate 20% of residue Not applicable C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (~ee Pa. o.c. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. Ruth Apa died December 7, 2006. Letters of Administration were issued by the Cumberland County Register of Wills (21-06-1138) to Franklyn Apa and Glori Apa on December 21,2006. Form DC-OJ rev. 10.13.06 Page 5 of 10 Estate of BOYD E. DILLER . Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address 01 Each Claimant Amount olClaim Claim Will Claim Admitted? Be Paid Jn Full? The Account being filed is an initial DYes DYes and interim account, therefore the DNo DNo estate will continue to incur expenses in the ordinary course of the estate administration. DYes DYes DNo DNo DYes DYes DNo DNo DYes DYes DNo DNo If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. ~ 3392 and the proposed payments. 11. Was family exemption claimed? DYes IZINo DYes DNo Was family exemption allowed? Family exemption claimant's name and relationship: Name: Relationship: Form OC-OJ rev. 10.13.06 Page 6 of 10 Estate of BOYD E. DILLER . Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) ofpayment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest See attached payment information 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond ofa fiduciary? . . . . . . . . . . . . . . . . . .. DYes IZI No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: No questions requiring adjudication B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. DYes D No 15. IfPetitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-OJ rev. 10.13.06 Page 7 of 10 ESTATE OF BOYD E. DILLER ATTACHMENT TO QUESTION 12 (Petition For Adjudication) Pennsylvania Inheritance Tax Payments The Estate made the following inheritance tax payments regarding its original tax return filed: Date Payment Interest 11/17/2003 01/09/2004 11/01/2005 $9,597.00 $18,765.00 $60,070.55 $5,446.52 Copies of the Department's approval of the return as well as a statement of account detailing the payment history is attached in Exhibit D. The Estate also filed a supplemental inheritance tax return. The Department of Revenue approved the return and as a result there was a refund due the estate. A copy of the Department's approval of the supplemental return is attached in Exhibit D. . . Estate of BOYD E. DILLER . Deceased 16. Had the decedent been adjudicated an incapacitated person? . . . . . . . . . . DYes lZI No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. The Account states the estate transactions through May 11, 2007. As noted, the Account being filed is a First and Interim Account to show the transactions to date in the estate and to indicate the proposed distributions to the beneficiaries. In the future, the estate will file another accounting to report transactions since May 11, 2007. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. DYes lZI No 18. If a reserve is requested, state amount and purpose. Amount: Purpose: Not applicable If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ....................................... . DYes lZI No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing ofa Schedule of Distribution? DYes lZINo As to real estate only? ........................................ [JY es lZI No Form OC-Ol rev. 10.13.06 Page 8 of 10 --.. , . , Estate of BOYD E. DILLER . Deceased Wherefore. your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions. not amounts) are as follows: A. Income: Proposed Distributee(s) AmoulItIProportioll See attached Statement of Proposed Distribution B. Principal: Proposed Distributee(s) AmoulltlProportioll See attached Statement of Proposed Distribution Submitted By: (All petitioners must sign. Add additional lines ifnecessary): Name of Petitioner: avid A. Phillips, CPA Name of Petitioner: Form OC-O/ rev. 10./3.06 Page 9 of 10 ESTATE OF BOYD E. DILLER I. STATEMENT OF PROPOSED DISTRIBUTION Principal Balance on Hand (see page 32 of account) - stated at inventory values Income Balance on Hand (see page 43 of account) Total Balance on Hand Proposed advance cash distributions of $875,000 John Diller, Sr. - 40% of residue 41 Pine Ridge Road Enola, PA 17025 344,160.39 (principal) 5.839.61 (income) Walter I. Diller - 20% of residue 6046 Edward Drive Mechanicburg, PA 17050 172,080.20 (principal) 2.919.80 (income) Elvin Diller, Sr. - 20% of residue 909 Church Street Millersburg, PA 17061 172,080.20 (principal) 2.919.80 (Income) Ruth Apa (died 12/7/06) - 20% of residue c/o Melanie Walz Scaringi, Counsel for Estate Scaringi & Scaringi 2000 Linglestown Road, Suite 106 Harrisburg, PA 17110 172,080.19 (principal) 2.919.81 (income) Total Cash Distribution II. ASSETS HELD FOR CONTINUED ESTATE ADMINISTRATION Principal Balance remaining after cash distributions, made up of the following assets: (reported at inventory value) Cash/Cash Eauivalents: Allfirst checking account Allfirst money markey account M& T Advantage account PA - Est. Tax Account IRS - Estimated Tax Account 7,535.93 2,591.50 285,637.57 537.00 6.514.00 302,816.00 Less: Note payable due Cumberland Valley Drilling -1,000.00 Non-Cash Assets Travelers Refund Boyd E. Diller Inc. - stock Cumberland Valley Drilling & Blasting Co. - stock Cumberland Valley Land Clearing Inc.- stock Real Estate from Boyd E. Diller Inc. Boyd E. Diller Inc. - Note Receivable Boyd E. Diller Inc. - Receivable Boyd E. Diller Inc. - Receivable Cumberland Valley Land Clearing - Note Rec. 43.00 211,250.00 33,481.00 163,095.00 113,888.00 502,659.00 6,763.21 7,388.62 171.042.00 2,371,826.81 14.599.03 2,386,425.84 350,000.00 175,000.00 175,000.00 175.000.00 875,000.00 1,511,425.84 1,511,425.83 Estate of BOYD E. DILLER . Deceased Veriflcation of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she is title of the above-named name of corporation and) that the facts set forth in the foregoing Petition for Adjudication / Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. ~ 4904 (relating to unsworn falsification to authorities). Q * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication! Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to e form have been made beyond the responses herein. Form DC-OJ rev. 10.13.06 Page 10 of 10 ~/~ PROOF OF PUBLICATION OF NOTICE IN CUMrnERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 STATEOFPENNSYLVANIA : 55. COUNTY OF CUMBERLAND : Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, ofthe County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: MARCH 21, 28, APRIL 4, 2003 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. DlDv. Boycllt.. dec'd. Late of Hampden Township. Executor: David A. Phillips, CPA. Attorneys: Richard W. Stevenson, Esqutre, McNees Wallace & Nurlck LLC, 100 Pine Street. P.O. Box 1166, Harrisburg, PA 17108. (717) 237-5208. SWORN TO AND SUBSCRIBED before me this 4 day of APRIL. 2003 NOTARIAl. LOIS E. SNYDER.~ NJID C8IIIIe 8010. eM. CowttY My CUltluliullln Expi8I MIn:h 5. 2005 ," THE PATRIOT NEWS THE SUNDAY PATRIOT NEWS Proof of Publication Under Act No. 587, Approved May 16, 1929 Commonwealth of Pennsylvania, County of Dauphin} ss JOSEPH A. DENNISON being duly sworn according to law, deposes and says: That he is the Asst. Controller of The Patriot News Co., a corporation organized and existing under the laws of the Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular daily and/or Sunday/ Metro editions which appeared on the 25th day(s) of March and the 1 st and 8th day(s) of April 2003. That neither he nor said Company is interested in the subject matter of said printed notice or advertising, and that all of the allegations of this statement as to the time, place and character of publication are true; and That he has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317. PUBLICATION COPY Notarial Seal Terry L. Russell. Notary Public City Of Harrisburg, Dauphin County My Commission Expires June 6. 2006 Member. Pemsytvan/a Association or Notaries MCNEES, WALLACE & NURICK, LLC ATTN: LINDA M. ESHELMAN P.O. BOX 1166 HARRISBURG, PA. 17108 NO ~ PUBLIC My commission expires June 6, 2006 Statement of Advertising Costs To THE PATRIOT-NEWS CO., Dr. For publishing the notice or publication attached hereto on the above stated dates $ Probating same Notary Fee(s) $ Total $ 98.04 1.75 99.79 Publisher's Receipt for Advertising Cost The Patriot News Co., publisher of The Patriot-News and The Sunday Patriot-News, newspapers of general circulation, hereby acknowledge receipt of the aforesaid notice and publication costs and certifies that the same have been duly paid. By............................... ............... .... ........... ....... .. COMMONWEAlTH OF PENNSYlVANIA DEPARTMENT OF PUBlIC WELFARE BUREAU OF FINANCIAl OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG. PA 17105-8486 March 20, 2003 MCNEES WALLACE & NURICK LINDA M ESHELMAN ESTATE PARALEGAL 100 PINE STREET PO BOX 1166 HARRISBURG PA 17108-1166 Re: BOYD E DILLER SSN: 207-07-7356 Dear Ms Eshelman: Pursuant to your letter dated March 11, 2003, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If you have any questions, please feel free to contact me. Sincerely, ~~ Ronald D. Hill, Manager TPL - Casualty Unit (717)772-6604 (717)772-6553 FAX CERTIFICATION OF NOTICE UNDER RULE 6.3.1 The Estate of Boyd E. Diller First and Interim Account of David A. Phillips, CPA, Executor Cumberland County File No: 2003-00206 To the Clerk of the Orphans' Court: I certify that written notice of the filing and audit of the above-referenced Account of David A. Phillips, CPA, Executor was sent, via certified mail, to all interested parties on May 18, 2007. See attached copy of correspondence sent to the interested parties. The following is a list of said beneficiaries: Name/Address John Diller, Sr. 41 Pine Ridge Road Enola, PA 17025 Elvin Diller, Sr. 909 Church Street Millersburg, PA 17061 Walter L Diller 6046 Edward Drive Mechanicsburg, P A 17050 Estate of Ruth Apa Franklyn Apa & Glori Apa, Administrators C/o Melanie Walz Scaringi, Esq. Scaringi & Scaringi 2000 Linglestown Road, Suite 106 Harrisburg, P A 17110 Notice has now been given to all persons entitled theret 5'//167 Dated: hard W. Stevenson, E q. LD. # 7120 McNees Wallace & Nurick LLC P. O. Box 11166 Harrisburg, PAl 71 08 Telephone: (717) 237-5208 Capacity: Counsel for personal representative AYII McNees Wallace & Nurick LLC attorneys at law MEMORANDUM FROM: E-MAIL: leshelman@mwn.com TO: RE: FIRST AND INT 1M ACCOUNT AND PETITION FOR ADJUDICATION! STATEMENT OF ROPOSED DISTRIBUTION DATE: May 18, 2007 Dear Beneficiaries: Our firm is counsel to David A. Phillips, CPA, the Executor of the Estate of Boyd E. Diller. The Estate filed today with the Cumberland County Clerk of the Orphans' Court a First and Interim Accounting and a Petition for Adjudication. Copies of the Accounting and Petition are attached. The Account will be called for audit by the Cumberland County Orphans' Court, which is located at One Courthouse Square, Carlisle, Pennsylvania 17013-3387, on June 19, 2007 at 9:00 AM. Any objections to the Account must be filed in writing with the Court no later than 9:00 AM on June 19, 2007. If no objections are filed, the Account most likely will be approved by the Court, and the distributions set forth in the Statement of Proposed Distribution will be made. Thank you. Distribution List: John Diller, Sr. Walter I. Diller Elvin Diller, Sr. Estate of Ruth Apa (clo Melanie Walz Scaringi, Esq.) Attachments c: David A. Phillips, CPA, Executor Richard W. Stevenson, Esq. P.O. Box 1166.100 PINE STREET" HARRISBURG, PA 17108-1166' TEL: 717.232.8000' FAX: 717.237.5300 'WWW.MWN.COM COLUMBUS, OH . STATE COLLEGE, PA. LANCASTER, PA. HAZLETON, PA · WASHINGTON, DC BUREAU OF INDMDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, AllOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX . _ DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN 12-27-2004 DILLER 02-15-2003 21 03-0206 Cumberllnd 101 RICHARD W STEVENSON ESQ MCNEES ETAL PO BOX 1188 HARRISBURG PA 17108 BOYD E Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Will. Cumbe....nd County Courthouse Carll.... PA 17013 CUT ALONG THIS LINE Q RETAIN LOWER PORTION FOR1YOUR RECORDS (:l - -Re"Y:1547 EX -(06-i7fPc"""" - - - - - - -"" NoticE ",iF "INtfERIT A"NCE- TAX" APPRAis-EMENT~ "ALLOWANCii OFf - - -"" - - - - - - - - - - - - - - -" - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DILLER BOYD E FILE NO. 2103-0208 ACN 101 TAX RETURN WAS: ( ~) ACCEPTED AS FILED ( 0 ) CHANGED RESERVATION CONCERNING FUTURE INTEREST. SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. MortgageslNotes Receivable (Schedule D) 5. Cashl8ank Deposits! Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. CostsIMisc. Expenses (Schedule H) (9) 135,069.02 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 28.795.44 11. Total Deductions (11) 163.864.46 12. Net Value onax Retum (12) 1.965,167.78 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 1.965,167.78 NOTE: If an ......m.nt w.. Issu.d pr.vlou.ly. IIn.. 14. 15 .nd/or 18, 17 .nd 18 will r.fl.ct flgur.. that Includ. the total of AJJ.. r.turn. a......d to d.t.. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: ESTATE OF (1 ) (2) (3) (4) (5) (6) (7) 699,273.00 0.00 541,714.00 714.201.00 173.844.24 0.00 0.00 (8) (15) (16) (17) (18) 0.00 1.965,167.78 0.00 0.00 x .00 X .045 X .12 X .15 (19) DATE 12.27.2004 NOTE: To Insunt proper cmlt to your account, submit the uppar portion of tills form with your t8x payment 2,129.032.24 0.00 88.432.55 0.00 0.00 88.432.55 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID H 11-17-2003 CDOO3246 0.00 8,639.00 11-17-2003 CD003245 0.00 958.00 01-09-2004 CDOO3471 0.00 18,765.00 INTEREST IS CHARGED THROUGH 01.11-2005 TOTAL TAX CREDIT 28,362.00 AT THE RATES APPLICABLE AS OUTLlNEO ON THE BALANCE OF TAX DUE 60,070.55 I INTEREST 3,099.68 REVERSE SIDE OF THIS FORM TOTAL DUE 63,170.23 · XI' PAID AJ'TBR DAD DmICA'RD, SO RWDSB PO. CALCULATIOR 01' ADDITIOIIAL Drl'DBST. (II' TOTAL Du. IS LJ:SS TIlAK $1, 1110 PAYJIIDIT IS JtBQt1ZRm). II' TOTAL D.'lJII IS UI'LBCTm) AS A ~IT (CR), YOU KAY .. DUB A UJ'tIND. SO llBVBRSB SIDE OJ' 'l'BIS I'OIlJ( POll IHS'l'RtJCTIOWS.) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1607 EX AFP (03-05) RICHARD W STEVENSON ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-28-2005 DILLER 02-15-2003 21 03-0206 CUMBERLAND 101 AIIount Re.1 tted BOYD E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Insure proper credit to your account, subBlt the upper portion of this for. with your tax pay-.nt. CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS +-- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) ... INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DILLER BOYD E FILE NO.21 03-0206 ACN 101 DATE 11-28-2005 THIS STATE"ENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE ~ED ESTATE. SHOWN BELOW IS A SUHKARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAY"ENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIguRE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-15-2004 PRINCIPAL TAX DUE: 88,432.55 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 11-17-2003 CD003246 .00 8,639.00 11-17-2003 CD003245 .00 958.00 01-09-2004 CD003471 .00 18,765.00 11-01-2005 CD005961 5,446.52- 65,522.67 -.,.;,:.- TOTAL TAX CREDIT 88,438.15 BALANCE OF TAX DUE 5.60CR INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 5.60CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN .1, NO PA~ENT IS REWIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YOU MY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOM FOR INSTRUCTIONS. l BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX 280601 HARRISIURG PA 17121-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT RICHARD W STEVENSON ESQ 100 PINE STREET PO BOX 1166 HARRISBURG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-13-2007 DILLER 02-15-2003 21 03-0206 CUMBERLAND 101 '* REV-1593 EX AFP (03-05) BOYD E A.ount Re.i tted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS ... NOTE: To insure proper credit to your account, sub.it the upper portion of this forM with your tax pay.ent. REV-1593 EX AFP (03-05) .. INHERITANCE TAX RECORD ADJUSTMENT .. ESTATE OF DILLER BOYD ACN 101 DATE 02-13-2007 E FILE NO. 21 03-0206 ADJUSTMENT lASED ON: VALUE OF ESTATE: ADMINISTRATIVE CORRECTION 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. JointlY Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) U) (7) 699,273.00 .00 541 ,714. 00 714,201.00 173,844.24 .00 .00 (8) DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ad.inistrative Miscellaneous Expenses (Schedule H) Debts/Mortgage Liabilities/Liens Total Deductions Costs/ U) UO) 232,159.11 25,747.74 (11) (2) (13) (4) 10. 11. 12. 13. 14. (Schedule I> Net Value of Tax Return Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax TAX: 15. 16. 17. 18. 19. Alloun t of Line 14 at Spousal rate US) .00 X 00 . A.oun t of Line 14 taxable at Lineal/Class A rate (16) 1,871,125.39X 045= Amount of Line 14 at Sibling rate un .00 X 12 . Allount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = Principal Tax Due (9) 2,129,032.24 257,906.85 1,871,125.39 .00 1,871,125.39 .00 84,200.65 .00 .00 84.200.65 TAX CREDITS: l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) lflflf SUMMARY OF ALL 05 PAYMENTS lflflf 01-30-2006 5,072.64- 93,879.07 TOTAL TAX CREDIT 88,806.43 BALANCE OF TAX DUE 4,605.78CR INTEREST AND PEN. .00 TOTAL DUE 4,605.78CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV.1470 EX (_l *' INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENrS NAME FILE NUMBER REVIEWED BY ACN 21 03-0206 101 Boyd E. Diller Steven James ITEM SCHEDULE NO. EXPLANATION OF CHANGES As requested by the estate on the supplemental return, the medical debts listed as items 2 thru 6 on Schedule I have been reduced. ORIGINAL PaQe 1 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNYSL VANIA ORPHANS' COURT DIVISION Docket No: 21-2003-0206 INRE: FIRST AND INTERIM ACCOUNT OF DAVID A. PHILLIPS, EXECUTOR FOR THE EST A TE OF BOYD E. DILLER, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. AND PETITION FOR ADJUDICATION/STATEMENT OF PROPOSED DISTRIBUTION ORDER OF COURT AN NOW, this 19th day of June, 2007, the herein account is confirmed absolutely and distribution is decreed in accordance with the proposed schedule of distribution herewith. BY THE COURT, J. &~ : --C) --.J L.,. . ) 4) ::::." '~,:J (J,) LD \T Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/15/2008 .-) STEVENSON RICHARD W MCNEES WALLACE & NURICK LLP 100 PINE STREET POBOX 1166 HARRISBURG, PA 17108 Cl ,I ('--, ,~ ,:".) ..,::- RE: Estate of DILLER BOYD E File Number: 2003-00206 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 2/15/2008 please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, /<} . ~C ,s~, 4,1..# /? j/ 1" { 'ih ,':#~ rt' ~, r~. ',,~, I f JI{t,r-- .iL . ,,/.;/ " ..t-t.!s"l, c....'ii.. .~.. .wU'!/;/f_,' /%:";Utl'~L"S~.-' c--:/ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240 - 6345 Date: 1/15/2008 ,j - --I PHILLIPS DAVID A, CPA EAST TRINDLE COMMERCE CENTER 5006 EAST TRINDLE RD,SUITE 200 MECHANICSBURG, PA 17050-3647 Ul ) ., w RE: Estate of DILLER BOYD E File Number: 2003-00206 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 2/15/2008 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~:fg~~t5? ~~;UL) ~(l!tuk<J;.e /'1 Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Pa. D.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Name of Decedent: BOYD E. DILLER Date of Death: FEBRUARY 15,2003 File Number: 2003-00206 Pursuant to Pa. O.c. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . .. 0 Yes IZI No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Once estate's real estate holdings sold. The estate is uncertain as to the timing of this. 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. 0 Yes 0 No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... 0 Yes 0 No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court a :7Y be attached t this report. Date~{~~ / Capacity: DPersonal Representative IZICounsel i !l::"':};~\ -\ ..~, .. ,<,:,.../\'nJ .t.. JI /, ). j -, .\:i 'tJ lUG 0,. >i'J3ljCU ' Richard W. Stevenson, Esq. Name of Person Filing this Form McNees Wallace & Nurick LLC Address 9 I :2/1 ,1...".'...1 " , J c.. Z NVf 8DDZ PO Box 1166, Harrisburg, P A 17108-1166 717-237-5208 Telephone Form RW-/O rov.' /0,;3.(6) . Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND Name of Decedent: BOYD E. DILLER Date of Death: FEBRUARY I5, 2003 COUNTY, PENNSYLVANIA File Number: 2003-00206 Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete :.................... ®Yes ®No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Once estate's real estate holdings sold. The estate is uncertain as to the timing of this. 3. 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 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... ^Yes ^ No d. Copies of receipts, releases, joinders and filed with the Clerk of the Orphans' Court Date ~' ~Z ~ ~~ lci ' ~ ~ '' ~,~- ~~:~~:vl';~-' t a;~ ~.Z ~It'"'~ ~l ~4~1,617~? _., . ~ ~ 1 . Form RW-10 rev. 10.13.06 s of formal or informal accounts may be y be attached to this report. of Person Filing this Form Opacity: Q Personal Representative ~ Counsel Richard W. Stevenson, Esq. Name of Person Filing this Form McNees Wallace & Nurick LLC Address PO Box 1166, Harrisburg, PA 17108-1166 717-237-5208 Telephone Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Name of Decedent: BOYD E. DILLER Date of Death: FEBRUARY 15, 2003 File Number: 2003-00206 Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete :.................... ~ Yes ~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Once estate's real estate holdings sold. The estate is uncertain as to the timing of this. 3. 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 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... ^ Yes ^ No d. Copies of receipts, releases, joinders and app als of formal or ' formal accounts maybe filed with the Clerk of the Orphans' Court a ~ d m y be attache to his report. 2 Date 2 - ~p r Si ature of Person Filing thi orm Capacity: Personal Representative Counsel ~,_ ~, .. c~ RICHARD W. STEVENSON ESQ. r- ~ `~ ~ N ~'-- r. ~ `7 ;. , Name of Person Filing this Form ~~,-, t+' =; a-- ~; ~~ ~w "' MCNEES WALLACE & NURICK LLC ~"":, 4::~_ „~,. ~ ~ C!';5 ~ =~ ~ ~ Address ` =-~ -~ r = PO BOX 1166, HARRISBURG, PA 17108-1166 ~,. J ` . _... _::~ -~ ' '; . }- x..1.1 ~ ~-- L.1..1 c~ ~,~, 717.237.5208 _ ~' c-.J ~ Telephone Form RW-10 rev. 10.13.06 C ~~~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 170~,3„,,r ~,, ,~• K,j: ~,~`: Phone: (717) 240-345 '= `-" 3 k_. .. ~'~ ~~„' .. ..._ 2050 V~~ ~~ ~i t ~~J' ~~ CLF~~ 0" ~nn~.~^ rr,~ cT QR~ht-,..~ ~,,~~1" i Date: 1/27/2010 STEVENSON RICHARD W MCNEES WALLACE & NURICK LLP 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108 RE: Estate of DILLER BOYD E File Number: 2003-00206 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on tl~e below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COU]~T RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with 1~he Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 2/15/2010 Please feel free to contact this office with any quc~stions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, l~G~~1 ~~ Glenda Farne:r Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wil]_s One Courthouse Square Carlisle, PA 17013 ,~ Phone: (717) 240-6345 _}~r .~ {~~r „'.- ~r ,. r ~ '.~ i , i , `u , 20 f 0 JA,M 2 7 AM !Q~ 4 6 Date: 1/27/2010 PHILLIPS DAVID A, CPA EAST TRINDLE COMMERCE CENTER 5006 EAST TRINDLE RD,SUITE 200 MECHANICSBURG, PA 17050-3647 RE: Estate of DILLER BOYD E File Number: 2003-00206 Dear Sir/Madam: C;~ER ~ n~ ORPF'~.r~, ~~i.1F4T CUB' ~ ~` .n •,~ {{-~}qq This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 2/15/2010 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~` Glenda Farner• Strasbaugh Clerk of the Orphans' Court cc: File Counsel T ~_ . Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Name of Decedent: BOYD E. DILLER Date of Death: FEBRUARY 15, 2003 File Number: 2003-00206 .~. Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is camplete :.................... ~ Yes ~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Once estate's real estate holdings sold. The estate is uncertain as to the ti~ir~g; of this. 3. 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 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? .............................. ^ Yes ^ No d. Copies of receipts, releases, joinders and appro a of formal or informs agcbunts may be filed with the Clerk of the Orphans' Court and a be attached to this re~p#t; Date OZ `O 2' 2.6 l { i Sign ure ojPerson Filing this Form Ca ,city: Personal Representat9ve ', '®Counsel RICHARD W. STEVENSON ESQ. ~~ -- Q , Name ojPerson Filing this Form ;~ ~ ~Q' MCNEES WALLACE & NUEtI~I~ LLC u.. ~;" ~ L~C~CJ Address ~; tt3~ PO BOX 1166, HARRISBUR;G,~PA 17108-1166 ~, ~ c~ 7 ~, 717.237.5208 _ ~{~'u,~ L~ ~ Telephone ..... r N Form RW-10 rev. 10.13.06 DECEDENT'S ESTATE c ,R; m -t~ c-) co 4 v' C) x COURT OF COMMON PLEAS OF r- M e c CUMBERLAND COUNTY, PENNSYLVAgl • x -n ORPHANS' COURT DIVISION o r'> - F rn Cn co -n ESTATE OF BOYD E. DILLER , DECEASED No. 2003-00206 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Elizabeth P. Mullaugh Supreme Court I.D. No.: 76397 Name of Law Firm: McNees Wallace & Nurick LLC Address: 100 Pine Street, PO Box 1166, Harrisburg, PA 17108-1166 Telephone: 717-237-5243 Fax: 717-260-1640 Form oc-01 rev. 10. 13.06 Page 1 of 10 Estate of BOYD E. DILLER , Deceased 1. Name(s) and address(es) of Petitioner(s): Name: David A. Phillips, CPA c/o Waggoner, Frutiger & Daub Address: 5006 East Trindle Road, Suite 200 Mechanicsburg, PA 17050 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: Is this the first accounting by this fiduciary? 0 Yes 0 No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. See attached statement. 2. Decedent died on February 15, 2003 0 Letters Testamentary or 0 Letters of Administration were granted to Petitioner(s) on March 6. 2003 Date of Will (if applicable): November 14, 2001 Date(s) of Codicil(s) (f applicable): Date of probate (if different from date Letters granted): Was a bond required? DYYes 0 No If yes, state amount: Are proofs of advertising of the grant of Letters attached? 0 Yes 0 No *Original proofs filed with First and Partial Accounting Dates of advertising of the grant of Letters: Cumberland Law Journal (3/21/03, 3/28/03, 4/4/03); The Patriot-News (3/25/03, 4/1/03, 4/8/03) Form OC-01 rev. !0.!3.06 Page 2 of 10 ESTATE OF BOYD E. DILLER PETITION FOR ADJUDICATION - ATTACHMENT TO QUESTION #1 The estate filed a First and Partial Accounting that reported the estate's activity from February 15, 2003 through May 11, 2007. The Accounting was confirmed by the Court on June 19, 2007. Estate of BOYD E. DILLER , Deceased 3. Was decedent survived by a spouse? 0Yes P1 No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? Yes No (See Section 2201 et sec. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? Yes [Z] No Were any children born to decedent after execution of Will or Codicil(s)? Yes ® No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? Yes No Form OC-01 rev. 10. 13.06 Page 3 of 10 Estate of BOYD E. DILLER , Deceased 8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Party in Interest I Relationship and Comments, if any I Interest See Attached List of Parties in Interest Form OC-01 rev. 10.13.06 Page 4 of 10 ESTATE OF BOYD E. DILLER PETITION FOR ADJUDICATION - ATTACHMENT TO QUESTION #9 LIST OF INTERESTED PARTIES Names and Addresses Relationship Interest John Diller, Sr. Son (1) One-Fourth Share of Personal 41 Pine Ridge Road Property Enola, PA 17025 (2) Decedent's shares in Boyd E. Diller, Inc. (3) Forty Percent (40%) Share of Estate Residue Walter I. Diller Son (1) One-Fourth Share of Personal 6046 Edward Drive Property Mechanicsburg, PA 17050 (2) Decedent's shares in Cumberland Valley Land Clearing, Inc. (3) Decedent's shares in Cumberland Valley Drilling & Blasting, Inc. (4) Twenty Percent (20%) Share of Estate Residue Estate of Elvin Diller, Sr. Son's Estate (1) One-Fourth Share of Personal Elvin B. Diller, Jr. & Kim M. Property Strohecker, Executors c/o Melanie Walz Scaringi, Esq. (2) Twenty Percent (20%) Share of Scaringi & Scaringi Estate Residue 2000 Linglestown Road Suite 106 Harrisburg, PA 17110 Estate of Ruth Apa Daughter's (1) One-Fourth Share of Personal Franklyn Apa & Glori Apa, Estate Property Administrators c/o Melanie Walz Scaringi, Esq. (2) Twenty Percent (20%) Share of Scaringi & Scaringi Estate Residue 2000 Linglestown Road Suite 106 Harrisburg, PA 17110 Estate of BOYD E. DILLER , Deceased Name and Address of Each Party in Interest I Relationship and Comments, if any I Interest B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O. C. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. See attached statement. Form OC-01 rev. 10. 13.06 Page 5 of 10 ESTATE OF BOYD E. DILLER PETITION FOR ADJUDICATION - ATTACHMENT TO QUESTION #9D If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. Ruth Apa died on December 7, 2006. Letters of Administration were issued by the Cumberland County Register of Wills (21-06-1138) to Franklyn Apa and Glori Apa on December 21, 2006. Elvin B. Diller, Sr. died on May 27, 2008. Letters were issued by the Cumberland County Register of Wills (21-09-0347) to Elvin B. Diller, Jr. and Kim M. Strohecker. Estate of BOYD E. DILLER , Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amount of Claim Claim Will Claim Admitted? Be Paid In Full? All known claims and expenses have Yes Yes been paid and are reflected in the No No estate's Second and Final Account Yes Yes No No MYes M Yes No No Yes F1 Yes ❑No No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? MYes No Was family exemption allowed? Yes No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. 10. 13.06 Page 6 of 10 Estate of BOYD E. DILLER , Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest see attached statement 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? M Yes No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: No questions requiring adjudication B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? Yes No 15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-01 rev. 10.13.06 Page 7 of 10 ESTATE OF BOYD E. DILLER PETITION FOR ADJUDICATION - ATTACHMENT TO QUESTION 12 The Estate made the following inheritance tax payments regarding its original tax return filed: Date Payment Interest 11/17/2003 $9,597.00 01/09/2004 $18,765.00 11/01/2005 $60,070.55 $5,446.52 The Estate also filed a supplemental inheritance tax return. A refund of $4,605.78 was due on the supplement return. The Department of Revenue approved both returns. Copies of the Department's Notices approving the original and supplemental tax returns were provided when the estate filed its First and Partial Accounting. Estate of BOYD E. DILLER , Deceased 16. Had the decedent been adjudicated an incapacitated person? Yes No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? Yes No 18. If a reserve is requested, state amount and purpose. Amount. 254,864.03 Purpose. See attached proposed schedule of distribution for detailed information on the reserves being held in this matter. If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? Yes No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? Yes No M As to real estate only? ®Yes No Form OC-01 rev. 10. 13.06 Page 8 of 10 Estate of BOYD E. DILLER , Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) Amount/Proportion See attached proposed schedule of distribution B. Principal: Proposed Distributee(s) Amount/Proportion see attached proposed schedule of distribution Submitted By: (All petitioners must sign. Add additional lines if necessary): rT 1 ~ \J Name of Petitioner: David A. Phillips, CPA Name of Petitioner: Form OC-01 rev. 10.13.06 Page 9 of 10 ESTATE OF BOYD E. DILLER PROPOSED SCHEDULE OF DISTRIBUTIONS Assets on Hand (see page 16 of Account) 2,564,720.00 To: John Diller * Holdback Amount 400,000.00 Cash 75,543.15 475,543.16 *Per the terms of the Will, John was bequeathed all the shares of Boyd E. Diller, Inc. - See attached calculation for the proceeds attributable to the sale of the company stock **The holdback amount, less any amounts used by buyer to set off against any indemnification or other obligations of the seller is distributable 180 days after the closing date (June 20, 2013) Balance remaining to be distributed to remainder beneficiaries and before reserves 2,089,176.85 Less: Reserves For Final Estate Expenses Waggoner, Frutiger & Daub - Reserve for estimated fees related to finalizing estate and preparation of all necessary tax returns 7,500.00 McNees Wallace & Nurick LLC - Reserve for estimated fees related to finalizing estate and making final distributions to beneficiaries 5,000.00 Cumberland Valley Land Clearing - Estimated Capital Stock Tax (decedent was sole shareholder of company) 483.00 12,983.00 Less: Reserve for request for additional working capital funds requested by buyer per the terms of the sales agreement; This amount has not been agreed to pending further inquiry. 1,881.03 Less: Reserve For Possible Set Offs attributable to Boyd E. Diller Inc. sale Reserve (Holdback Amount) - Consistent with the $400,000 holdback amount, the estate is holding back $240,000 to account for the uncertainty of any amounts (attributable to the company real estate allocated to the estate (value of $850,000)) needed by buyer to set off against any indemnifications or other obligations of the seller (which are attributable to said real estate). This funds will be released at the same time as the holdback amount due John Diller (see above); This amount will be held back from the remainder beneficiaries (other than John Diller's, whose possible exposure is covered with the $400,000 holdback amount) 240,000.00 Less: Boyd E. Diller Notes Receivables; These notes were still outstanding and are the responsibility of the company, therefore these are paid from the stock proceeds 18,302.23 Balance remaining to be distributed to remainder beneficiaries 1,816,010.59 To: Remainder Beneficiaries of Estate John Diller - 40% of residue 40% of PA refund 238.00 40% of IRS refund 171.60 40% of Estate Residue " 821.994.63 822,404.23 Walter I. Diller - 20% of residue 20% of PA refund 119.00 20% of IRS refund 85.80 20% of Estate Residue " 330,997.32 331,202.12 Estate of Elvin Diller, Sr. - 20% of residue 20% of PA refund 119.00 20% of IRS refund 85.80 20% of Estate Residue " 330,997.32 331,202.12 Estate of Ruth Apa - 20% of residue 20% of PA refund 119.00 20% of IRS refund 85.80 20% of Estate Residue " 330.997.32 331,202.12 TOTAL DISTRIBUTIONS 1,816,010.59 'see attached calcuation of estate residue Calculation of funds attributable to Boyd E. Diller, Inc. stock sale and estate residue Expenses which are directly allocable to the sale of Boyd E. Diller Inc.: (as reported in disbursements of principal) ARM Group Inc. 55,966.25 - environmental services Peggy A. Porter -sales compensation 130,000.00 Waggoner, Frutiger & Daub - Accounting Services 18,250.00 McNees Wallace & Nurick LLC Legal Fees 25,000.00 229,216.25 Boyd E. Diller Inc. - Proceeds Sale proceeds received 1,097,009.14 by estate *Less reserve for working capital requested by buyer per the terms of agreement. Amount due is $1,881.03. Note that this amount has not been agreed to pending further inquiry. 1,881.03 Less: Accounts Receivables due from Company to estate 18,302.23 Less: $850,000 allocated to real estate passing to estate residue 850.000.00 Net Proceeds 226,825.88 Less: % of fees allocable to company*** (66% of expenses of 151,282.73 $229,216.25 reported above) Distribution due John Diller for sale of stock 75, 543.15 **This allocation is consistent with the terms set forth in the Diller Family Agreement dated May 8, 2006, whereby the real estate valued at $850,000 and referred in the family agreement as the Excess Land is to pass with the estate residue ***The expenses are being allocated between the Company and Estate as follows: Company 66% ($1,650,000 divided by sale price of company ($2,500,000)) Estate 34% ($850,000 divided by sale price of company ($2,500,000)) Estate Residue (Cash) MyChoice Plus Checking Account 2,145,393.77 Less: Cash Due John Diller for stock 75,543.15 Reserve for working capital 1,881.03 Reserve for Estate Expenses 12.983.00 90,407.18 Cash Funds to remainder beneficiaries 2,054,986.59 John Diller (40% share) 821,994.63 Walter Diller (20% share) 410,997.32 Less: Holdback reserve 80.000.00 330,997.32 Estate of Elvin Diller Sr. (20% share) 410,997.32 Less: Holdback reserve 80,000.00 330,997.32 Estate of Ruth Apa (20% share) 410,997.32 Less: Holdback reserve 80.000.00 330.997.32 1,814,986.59 Holdback Reserve (to be distributed at the same time as holdback 240,000.00 amount due John Diller) Estate of BOYD E. DILLER , Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that helshe is titre of the above-named name ofcorporation and] that the facts set forth in the foregoing Petition for Adjudication / Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Signature of Petitioner * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ - Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Sr Petitioner Form OC-01 rev. 10. 13.06 Page 10 of 10 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA ORPHANS' COURT DIVISION File No. 2003-00206 SECOND AND FINAL ACCOUNTING OF David A. Phillips, Executor For ESTATE OF BOYD E. DILLER Date of Death: February 15, 2003 Date of Appointment: March 06, 2003 Date of First Complete Advertisement March 25, 2003 Accounting for the Period: May 12, 2007 to December 31, 2012 Purpose of Account: The above fiduciary offers this account to acquaint interested parties with the transactions that have occurred during his/her administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Elizabeth P. Mullaugh McNees Wallace & Nurick LLC 100 Pine Street, PO Box 1166 Harrisburg, PA 17108-1166 (717)237-5243 Supreme Court I.D. No. 76397 c~ o rnm n co ~ ran G? Cy cr Cr e7 c CD.r c'> M Gn O 00 `1 ESTATE OF BOYD E. DILLER Summary of Account Principal Page Receipts 2 $ 3,124,150.04 Net Gain on Sales or Other Dispositions 6 822,049.78 $ 3,946,199.82 Less Disbursements: 8 Administrative Expenses $ 199,030.31 Federal, State, & Local Taxes 7,498.66 Fees & Commissions 171,249.87 377,778.84 Balance Before Distributions $ 3,568,420.98 Less Distributions to Beneficiaries 14 $ 1,003,700.98 Total $ 1,003,700.98 Principal Balance On Hand 16 $ 2,564,720.00 For Information: Investments Made 18 Income Receipts 23 $ 372,992.25 Balance Before Distributions $ 372,992.25 Less Distributions to Beneficiaries 32 $ 14,599.02 Transfers 358,393.23 Total $ 372,992.25 Income Balance on Hand 34 $ 0.00 For Information: Verification 35 Combined Balance on Hand $ 2,564,720.00 ESTATE OF BOYD E. DILLER Receipts of Principal Per the estate's First and Partial Account, the following principal assets on hand were held on May 11, 2007. Please note the following changes: 1. The correct Allfirst Bank Estate Checking Account balance is $7,536.43 not $7,535.93 on the prior account. 2. The corrrect value for the Boyd Diller Inc Note Receivable is $7,388.12 (was reported as $7,388.62 on prior account (difference was selling expenses were $112.76 not $113.26 as reported in prior account)). 3. The Boyd E. Diller Note balance on hand as of 5/11/07 was incorrect. There were $27,500 of payments made which were incorrectly allocated to the Cumberland Land Clearing Note in the prior account, therefore the correct balance to be carried forward should have been $453,974 (with an actual FMV of $762,045.68 plus applicable accrued interest). As noted in prior account, the note was discounted for tax purposes but the full value of the note is the responsibility of the company. 4. The Cumberland Valley Land Clearing Note balance on hand as of 5/11/07 was incorrect. There were $27,500 of payments allocated to this Note, which in fact were payments towards the Boyd E. Diller Inc. Note. The correct balance to be carried forward should have been $ 187,795 plus accrued interest of $10,747 (for a total reported value of 198,542 (with an actual FMV at time of prior account of $311,330.94 plus applicable interest). As noted in the prior account, the note was discounted for tax purposes however the full value of the note is the responsibility of the company. 5. In the prior account, the real estate of Boyd Diller Inc. was separated from the value of the decedent's stock held in Boyd Diller Inc. (the separation was done due to the terms of the Will). The real estate was not separated and therefore we have combined the two in this account (prior account reported stock at $211,250 and real estate at $113,888). This account values stock (which includes the full real estate) at $325,138. 6. The prior account reported federal and Pennsylvania estimated income tax accounts attributable to the estate's fiduciary income tax returns. For accounting purposes, these accounts are not listed below. The prior account correctly identified all tax payments made to the US Treasury and PA Department of Revenue and this account will reflect all tax payments due as well (taking into consideration any estimated tax amounts rolled over from year to year). Inventory Value Cash and Cash Equivalents 05/12/2007 Allfirst Bank Estate Checking Account $ 7,536.43 Allfirst Bank Estate Money Market Account 2,591.50 M&T Bank Estate Advantage Account 1,146,038.55 Total Cash and Cash Equivalents $ 1,156,166.48 Stocks Boyd E. Diller, Inc. - The decedent held all outstanding shares of the Pennsylvania S Corporation $ 325,138.00 Page 2 Receipts of Principal (Continued) No. of Inventory Value Shares Stocks 05/12/2007 Cumberland Valley Drilling & Blasting Co. - The decedent held all outstanding shares of the Pennsylvania Corporation $ 33,481.00 Cumberland Valley Land Clearing, Inc. - The decedent held all outstanding shares in this Pennsylvania S Corporation 163,095.00 Total Stocks $ 521,714.00 Miscellaneous Travelers Insurance - Anticipated Refund $ 43.00 Total Miscellaneous 43.00 Face Amount Mortgages & Notes 453,974 Boyd Diller, Inc. - Note Receivable $ 453,974.00 Interest to Date of Death 21,185.00 Boyd E. Diller Inc. - Receivable due from Boyd E. Diller arising from the following: McNees Wallace & Nurick LLC - Fees related to transfer station as an asset of Boyd E. Diller, Inc. 6,763.21 Boyd E. Diller, Inc. - Note Receivable arising from the following: - Purchase of 1 acre tract of real estate - $7,275.36 - Selling expenses attributable to buyer on sale of 1 acre tract - $112.76 7,388.12 Page 3 Receipts of Principal (Continued) Face Inventory Value Amount Mortgages & Notes 05/12/2007 198,542 Cumberland Valley Land Clearing, Inc. - Note Receivable $ 198,542.00 Total Mortgages & Notes $ 687,852.33 Face Amount Liabilities (1,000) Cumberland Valley Drilling and Blasting, Inc. - Note Payable $ (1,000.00) Total Liabilities (1,000.00) Total Inventory $ 2,364,775.81 Receipts Subsequent to Inventory 12/21/2012 Holdback Amount - Per the stock purchase agreement related to Boyd E. Diller, Inc., a $400,000 holdback amount is being retained as security for sellers indemnification obligations to buyer. The holdback amount shall be disbursed 180 days after the closing date (June 20, 2013) or used by buyer to set off against any indemnification or other obligations of the seller. $ 400,000.00 12/31/2012 PA Department of Revenue - Estate's Estimated Tax Account; Upon filing of the estate's final fiduciary income tax returns, this amount will be refunded. 595.00 12/31/2012 U.S. Treasury - Estate's Estimated Tax Account; Upon filing of the estate's final fiduciary income tax returns, this amount will be refunded. 429.00 Total Receipts Subsequent to Inventory $ 401,024.00 Page 4 Receipts of Principal (Continued) Transfers from Income 12/31/2012 Mychoice Plus Checking Account Transfer Income to Principal (for making final beneficiary distributions) $ 354,242.33 12/31/2012 Pass Thru Account Transfer note interest to principal for purposes of distribution (Boyd E. Diller Inc. Note - $6,763.21) 2,214.66 12/31/2012 Pass Thru Account Transfer note interest to principal for purposes of distribution (Boyd E. Diller Inc. Note $7,388.12) 1,936.24 Total Transfers from Income $ 358,393.23 Adjustments to Carrying Values 05/12/2007 Travelers Insurance - Anticipated Refund No refund was due the estate. Value as Adjusted $ 0.00 Originally Reported Value (43.00) (43.00) Total Adjustments to Carrying Values $ (43.00) Total Receipts of Principal $ 3,124,150.04 Page 5 ESTATE OF BOYD E. DILLER Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 05/12/2007 Retired as Worthless 0 Shares Cumberland Valley Drilling & Blasting Co. - The decedent held all outstanding shares of the Pennsylvania Corporation Inventory Value $ 33,481.00 Net Proceeds $ 0.00 $ 33,481.00 05/12/2007 Redemption -1,000 Face Cumberland Valley Drilling and Blasting, Inc. - Note Payable Net Proceeds $ (1,000.00) Inventory Value $ (1,000.00) 05/12/2007 Collection 1,000 Face Cumberland Valley Land Clearing, - Inc. - Note Receivable Net Proceeds $ 1,000.00 Inventory Value $ 1,000.00 10/13/2009 Collection 133,371 Face Cumberland Valley Land Clearing, Inc. - Note Receivable Net Proceeds $ 133,371.00 Inventory Value $ 133,371.00 12/17/2009 Redemption 200 Face M&T Bank Certificate of Deposit Net Proceeds $ 100,000.00 Inventory Value $ 100,000.00 07/14/2011 Redemption 100 Face Orrstown Bank Certificate of Deposit Net Proceeds $ 100,000.00 *Note, the gains and losses reflected are for accounting purposes and may be different than what actually is reported on the estate's fiduciary income tax returns. The estate will provide beneficiaries with all tax information Pa e 6 once the estate files its fiduciary ncome tax returns. Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss Inventory Value $ 100,000.00 12/04/2012 Collection 2,853.96 Face Cumberland Valley Land Clearing, Inc. - Note Receivable Net Proceeds $ 2,853.96 Inventory Value $ 2,853.96 12/21/2012 Collection 453,974 Face Boyd Diller, Inc. - Note Receivable Net Proceeds $ 762,045.68 Inventory Value $ 453,974.00 $ 308,071.68 12/31/2012 Sale Boyd E. Diller, Inc. - The decedent held all outstanding shares of the Pennsylvania S Corporation Net Proceeds $ 1,097,009.14 Inventory Value $ 325,138.00 771,871.14 12/31/2012 Retired as Worthless 0 Shares Cumberland Valley Land Clearing, Inc. - The decedent held all outstanding shares in this Pennsylvania S Corporation Inventory Value $ 163,095.00 Net Proceeds $ 0.00 $ 163,095.00 12/31/2012 Retired as Worthless 61,317.04 Face Cumberland Valley Land Clearing, Inc. - Note Receivable Inventory Value $ 61,317.04 Net Proceeds $ 0.00 61,317.04 Total Gains and Losses $ 1, 0,79,942.82 $ 257,893.04 Net Gain $ 822,049.78 Page 7 ESTATE OF BOYD E. DILLER Disbursements of Principal Date Paid Amount Paid Federal Fiduciary Income Taxes United States Treasury 12/12/2007 Refund received; Estate made a payment of $ (3,083.00) $3,250 towards the estate's fiduciary income tax return of which $167 was attributable to tax and the rest was refunded to the estate. 05/12/2008 Tax payment attributable to estate's 2,000.00 fiduciary income tax return (tye 1/31/08) 10/04/2011 Refund due on estate's fiduciary income (2,000.00) tax return (tye 1/3 1 /11). The actual refund due was $2,429 of which $429 was applied to the estate's next fiduciary return. The refund was a result of the following: Tax Payments reported on return (tye 2/31/08) $3,431 Less: Tax due on return (tye 1/31/08) (1,415) Plus: $2,000 payment made by estate 2,000 Less: Tax due on return (tye 1/31/10) (1,493) Less: Tax due on return (tye 1/3 1 /11) (94) Refund Due $2,429 Less Refund applied to next year (429) Refund received 2,000 Total United States Treasury $ (3,083.00) Total Federal Fiduciary Income Taxes $ (3,083.00) Page 8 Disbursements of Principal (Continued) Date Paid Amount Paid Administrative Expenses ARM Group Inc. - Services to provide environmental liability relief (Act 2) to Estate for the property owned by Boyd E. Diller, Inc. (owned 100% by the estate) 07/22/2011 Balance Due (Phase II site assessment) $ 7,771.70 09/11/2011 Balance Due 10,424.00 09/14/2011 Balance Due (Phase 1 site assessment) 2,500.00 10/03/2011 Balance Due (Phase II site assessment) 18,520.31 11/09/2011 Balance Due (Phase II site assessment) 12,057.81 02/13/2012 Balance Due (Phase II site assessment) 4,609.93 05/29/2012 Balance Due (Phase II site assessment) 82.50 Total ARM Group Inc. - Services to provide environmental liability relief (Act 2) to Estate for the property owned by Boyd E. Diller, Inc. (owned 100% by the estate) $ 55,966.25 Cumberland County Clerk of the Orphans' Court 07/30/2008 Fee for filing First and Interim Estate $ 1,180.00 Account (advanced by McNees Wallace & Nurick) Total Cumberland County Clerk of the Orphans' Court $ 1,180.00 Cumberland County Register of Wills 12/03/2008 Miscellaneous Fees $ 20.00 Total Cumberland County Register of Wills $ 20.00 Interstate Waste Services - Cleanup of trailer site 03/21/2008 Balance Due $ 168.75 Total Interstate Waste Services - Cleanup $ 168.75 Page 9 Disbursements of Principal (Continued) Date Paid Amount Paid Administrative Expenses Interstate Waste Services - Cleanup of trailer site of trailer site M&T Bank 10/06/2009 Checkbook charges $ 27.75 04/08/2011 Service Fee 24.00 12/21/2012 Wire Transfer Fee 15.00 12/27/2012 Wire Transfer Fee 30.00 Total M&T Bank $ 96.75 McNees Wallace & Nurick LLC 11/07/2007 Costs Advanced re duplicating and postage $ 26.93 07/30/2008 Costs advanced for duplicating, postage, 225.48 and courier charges 10/09/2008 Costs Advanced re duplicating, postage 31.54. 08/11/2009 Costs Advanced re dupliating 1.40 11/10/2010 Costs Advanced re dupliating, courier 11.26 service, and toll calls 08/16/2011 Costs Advanced 3.20 Total McNees Wallace & Nurick LLC $ 299.81 Peggy K. Porter 12/27/2012 Sales Compensation $ 130,000.00 Total Peggy K. Porter $ 130,000.00 Site Design Services LLC - Company provided design services related to various zoning and subdivision issues with Boyd Diller Inc. property 09/13/2007 Balance Due $ 2,034.00 07/31/2008 Balance Due 3,289.75 06/08/2009 Balance Due 375.00 Page 10 Disbursements of Principal (Continued) Date Paid Amount Paid Administrative Expenses Site Design Services LLC - Company provided design services related to various zoning and subdivision issues with Boyd Diller Inc. property Total Site Design Services LLC - Company provided design services related to various zoning and subdivision issues with Boyd Diller Inc. property $ 5,698.75 Waggoner, Frutiger & Daub 12/31/2012 Reimbursement for payment of $ 800.00 Cumberland Valley Land File storage Total Waggoner, Frutiger & Daub $ 800.00 Walters Appraisal Services Inc. - Appraisal of Boyd Diller Inc. Real Estate 08/02/2011 Balance Due $ 2,400.00 10/03/2011 Balance Due 2,400.00 Total Walters Appraisal Services Inc. - Appraisal of Boyd Diller Inc. Real Estate $ 4,800.00 Total Administrative Expenses $ 199,030.31 Accounting Fees Waggoner, Frutiger & Daub 11/07/2007 Accounting Services $ 2,150.00 07/30/2008 Accounting Services 2,880.00 10/09/2008 Accounting Services 2,465.00 08/11/2009 Accounting Services 3,275.00 12/31/2012 Accounting Services from November 2010 45,000.00 through December 2012. This also includes a partial reserve for estimated services necessary to complete estate administration. Total Waggoner, Frutiger & Daub $ 55,770.00 Total Accounting Fees $ 55,770.00 Page 11 Disbursements of Principal (Continued) Date Paid Amount Paid Attorney Fees McNees Wallace & Nurick LLC 11/07/2007 Legal Fees $ 6,879.17 07/30/2008 Legal Fees 4,406.00 10/09/2008 Legal Fees 2,650.50 08/11/2009 Legal Fees 1,694.00 12/01/2009 Legal Fees 440.00 11/10/2010 Legal Fees 6,859.00 08/16/2011 Legal Fees 9,381.50 12/31/2012 Payment for outstanding invoices from 82,000.00 September 2010 through December 2012. This also includes a partial reserve for additional fees and costs, including the filing fee with the Cumberland County Orphans Court, related to preparing and filing the estate's Second and Final Account and assisting with the final distributions of the estate. Total McNees Wallace & Nurick LLC $ 114,310.17 Stevens & Lee - Firm retained to provide services related to the zoning, subdivision issues with township 07/23/2008 Retainer $ 2,500.00 04/27/2009 Refund of unused retainer (1,330.30) Total Stevens & Lee - Firm retained to provide services related to the zoning, subdivision issues with township $ 1,169.70 Total Attorney Fees $ 115,479.87 Page 12 Disbursements of Principal (Continued) Date Paid Amount Paid State Fiduciary Income Taxes PA Department of Revenue 07/09/2007 Balance due related to estate's fiduciary $ 42.66 income tax returns 07/13/2007 Tax payment attributable to estate's 510.00 fiduciary income tax return (tye 1/31/07) 10/11/2007 Tax payment attributable to estate's 510.00 fiduciary income tax return (tye 1/31/07) 05/12/2008 Tax payment made towards estate's 10,000.00 fiduciary income tax return (tye 1/31/08) 09/04/2008 Tax payment attributable to estate's 2,229.00 fiduciary income tax return (tye 1/31/09) 10/09/2008 Tax payment attributable to estate's 2,290.00 fiduciary income tax return (tye 1/31/09); Note, the actual tax due on the return was $967 resulting in an overpayment of $5,903 which was credited to the estate's next fiduciary tax return. 02/03/2012 On estate's fiduciary return, there was a (5,000.00) refund due of $5,595 of which $595 was applied to the following year and $5,000 was to be refunded. The refund was calculated as follows: Prior refund balance reported on return (tye 1/31/09) $5,903 Less tax due on tax return (tye 1/3 1 /10) (270) Less tax due on tax return (tye 1/31/11) (38) Refund $5,595 Total PA Department of Revenue $ 10,581.66 Total State Fiduciary Income Taxes $ 10,581.66 Total Disbursements of Principal $ 377,778.84 Page 13 ESTATE OF BOYD E. DILLER Distributions of Principal to Beneficiaries Distribution Value Elvin Diller Sr. 06/18/2007 Cash $ 172,080.20 Advance Distribution (approved by Court per First and Partial Account filed) Total To or For Beneficiary $ 172,080.20 John Diller 06/18/2007 Cash $ 344,160.39 Advance Distribution (approved by Court per First and Partial Account filed) 10/22/2009 Cash 53,320.00 Advance Distribution (distribution of CV Land Clearing funds received) 02/04/2011 Cash 4,000.00 Advance Distribution Total To or For Beneficiary $ 401,480.39 Walter Diller 06/18/2007 Cash $ 172,080.20 Advance Distribution (approved by Court per First and Partial Account filed) 10/22/2009 Cash 26,660.00 Advance Distribution (distribution of CV Land Clearing funds received) 02/04/2011 Cash 2,000.00 Advance Distribution Total To or For Beneficiary $ 200,740.20 Page 14 Distributions of Principal to Beneficiaries (Continued) Distribution Value Estate of Elvin Diller, Sr. 10/22/2009 Cash $ 26,660.00 Advance Distribution (distribution of CV Land Clearing funds received) 02/04/2011 Cash 2,000.00 Advance Distribution Total To or For Beneficiary $ 28,660.00 Estate of Ruth Apa 06/18/2007 Cash $ 172,080.19 Advance Distribution (approved by Court per First and Partial Account filed) 10/22/2009 Cash 26,660.00 Advance Distribution (distribution of CV Land Clearing funds received) 02/14/2011 Cash 2,000.00 Advance Distribution Total To or For Beneficiary $ 200,740.19 Total Distributions of Principal to Beneficiaries $ 1,003,700.98 Total Distributions of Principal $ 1,003,700.98 Page 15 ESTATE OF BOYD E. DILLER Principal Balance On Hand Fair Market Value Inventory Value 12/31/2012 Cash and Cash Equivalents Holdback Amount - Per the stock purchase agreement related to Boyd E. Diller, Inc., a $400,000 holdback amount is being retained as security for sellers indemnification obligations to buyer. The holdback amount shall be disbursed 180 days after the closing date (June 20, 2013) or used by buyer to set off against any indemnification or other obligations of the seller. $ 400,000.00 $ 400,000.00 Mychoice Plus Checking Account 2,145,393.77 2,145,393.77 PA Department of Revenue - Estate's Estimated Tax Account; Upon filing of the estate's final fiduciary income tax returns, this amount will be refunded. 595.00 595.00 U.S. Treasury - Estate's Estimated Tax Account; Upon filing of the estate's final fiduciary income tax returns, this amount will be refunded. 429.00 429.00 Total Cash and Cash Equivalents $ 2,546,417.77 $ 2,546,417.77 Face Amount Mortgages & Notes Boyd E. Diller Inc. - Receivable due from Boyd E. Diller arising from the following: McNees Wallace & Nurick LLC - Fees related to transfer station as an asset of Boyd E. Diller, Inc. $ 8,977.87 $ 8,977.87 Page 16 Principal Balance On Hand (Continued) Fair Market Value Inventory Value 12/31/2012 Face Amount Mortgages & Notes Boyd E. Diller, Inc. - Note Receivable arising from the following: - Purchase of 1 acre tract of real estate - $7,275.36 - Selling expenses attributable to buyer on sale of 1 acre tract - $112.76 $ 9,324.36 $ 9,324.36 Total Mortgages & Notes $ 18,302.23 $ 18,302.23 Total Balance on Hand $ 2,564,720.00 $ 2,564,720.00 Page 17 ESTATE OF BOYD E. DILLER Information Schedules - Principal Inventory Value New Investments Boyd E. Diller Inc. - Receivable due from Boyd E. Diller arising from the following: McNees Wallace & Nurick LLC - Fees related to transfer station as an asset of Boyd E. Diller, Inc. 12/31/2012 Purchased $ 2,214.66 This entry consolidates the principal and income portions of the note for distribution purposes. Boyd E. Diller, Inc. - Note Receivable arising from the following: - Purchase of 1 acre tract of real estate - $7,275.36 - Selling expenses attributable to buyer on sale of 1 acre tract - $112.76 12/31/2012 Purchased 1,93 6.24 This entry consolidates the principal and income portions of the note for distribution purposes. M&T Bank Certificate of Deposit 12/12/2008 100 Face Purchased 50,000.00 12/12/2008 100 Face Purchased 50,000.00 Orrstown Bank Certificate of Deposit 11/11/2008 100 Face Purchased 100,000.00 Purchase of CD Total New Investments $ 204,150.90 Page 18 Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions Boyd Diller, Inc. - Note Receivable 05/12/2007 453,974 Face Starting Balance $ 453,974.00 12/21/2012 (453,974) Face Collected (453,974.00) Note Payoff Boyd E. Diller Inc. - Receivable due from Boyd E. Diller arising from the following: McNees Wallace & Nurick LLC - Fees related to transfer station as an asset of Boyd E. Diller, Inc. 05/12/2007 Starting Balance 6,763.21 12/31/2012 Purchased 2,214.66 This entry consolidates the principal and income portions of the note for distribution purposes. On Hand $ 8,977.87 Boyd E. Diller, Inc. - Note Receivable arising from the following: - Purchase of 1 acre tract of real estate - $7,275.36 - Selling expenses attributable to buyer on sale of 1 acre tract - $112.76 05/12/2007 Starting Balance 7,388.12 12/31/2012 Purchased 1,936.24 This entry consolidates the principal and income portions of the note for distribution purposes. On Hand $ 9,324.36 Boyd E. Diller, Inc. - The decedent held all outstanding shares of the Pennsylvania S Corporation 05/12/2007 Starting Balance 325,138.00 Page 19 Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions 12/31/2012 Sold $ (325,138.00) Proceeds from Boyd Diller Inc. account Cumberland Valley Drilling & Blasting Co. - The decedent held all outstanding shares of the Pennsylvania Corporation 05/12/2007 Starting Balance 33,481.00 05/12/2007 Retired as worthless (33,481.00) Company is closed and has no residual value; Reported as worthless on estate's tax returns (2/1/06 to 1/31/07) Cumberland Valley Drilling and Blasting, Inc. - Note Payable 05/12/2007 (1,000) Face Starting Balance (1,000.00) 05/12/2007 1,000 Face Redeemed 1,000.00 Payment (by reducing funds due estate from Cumberland Land Clearing) Cumberland Valley Land Clearing, Inc. - The decedent held all outstanding shares in this Pennsylvania S Corporation 05/12/2007 Starting Balance 163,095.00 12/31/2012 Retired as worthless (163,095.00) All company assets have been distributed and the company is being dissolved. As that the stock has no current value, the stock is being written off. Cumberland Valley Land Clearing, Inc. - Note Receivable 05/12/2007 198,542 Face Starting Balance 198,542.00 Page 20 Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions 05/12/2007 (1,000) Face Collected $ (1,000.00) This entry is to reflect the $1,000 reduction in the note due the estate from Cumberland Valley Land. The estate owed Cumberland Valley Drilling $1,000 per the last account. This amount is being satisfied by reducing the note by $1,000. Cumberland Drilling was reported worthless on March 31, 2006. At that time, Drilling had outstanding unsatisfied loans to Cumberland Land Cleaning. 10/13/2009 (133,371) Face Collected (133,371.00) In October 2009, a distribution was made of the remaining assets of the company. This was the remaining funds due the estate in satisfaction of the oustanding note due it. The payment was allocable to all principal. 12/04/2012 (2,853.96) Face Collected (2,853.96) There were residual company funds remaining and this is the share attributable to the estate's outstanding note. The payment was allocated all to note principal. Page 21 Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions 12/31/2012 (61,317.04) Face Retired as worthless $ (61,317.04) There are no remaining funds in the company and the estate will receive no further payments on the note. M&T Bank Certificate of Deposit 12/12/2008 100 Face Purchased 50,000.00 12/12/2008 100 Face Purchased 50,000.00 200 Face On Hand $ 100,000.00 12/17/2009 (200) Face Redeemed (100,000.00) CD Redemption; Deposit to M&T Bank Market Advantage Account Orrstown Bank Certificate of Deposit 11/11/2008 100 Face Purchased 100,000.00 Purchase of CD 07/14/2011 (100) Face Redeemed (100,000.00) Travelers Insurance - Anticipated Refund 05/12/2007 Starting Balance 43.00 05/12/2007 Adjusted (43.00) No refund was due the estate. Page 22 ESTATE OF BOYD E. DILLER Receipts of Income Income on Hand as of Prior Account M&T Bank Estate Advantage Account $ 14,599.03 $ 14,599.03 Total Income on Hand as of Prior Account $ 14,599.03 Adjustments and Additional Receipts Boyd E.Diller - Note Receivable ($6,763.21) Interest due Note since inception on April 27, 2007 (at Midterm Rate in effect of 4.61%) 12/31/2012 $ 2,214.66 2,214.66 Boyd E.Diller - Note Receivable ($7,388.12) Interest due Note since inception on April 27, 2007 (at Midterm Rate in effect of 4.61%) 12/31/2012 $ 1,936.24 1,936.24 Total Adjustments and Additional Receipts $ 4,150.90 Income Collected Interest Allfirst Bank Estate Checking Account 05/12/2007 Interest $ 0.39 05/13/2007 Interest (April 2007) 0.42 05/13/2007 Interest 0.32 07/12/2007 Interest 0.34 08/12/2007 Interest 0.30 09/12/2007 Interest 0.30 10/12/2007 Interest 0.22 11/12/2007 Interest 0.19 12/12/2007 Interest 0.19 01/12/2008 Interest 0.19 Page 23 Receipts of Income (Continued) Allfirst Bank Estate Checking Account 02/12/2008 Interest $ 0.18 03/12/2008 Interest 0.19 04/12/2008 Interest 0.18 05/12/2008 Interest 0.17 06/12/2008 Interest 0.19 07/12/2008 Interest 0.17 08/12/2008 Interest 0.21 09/12/2008 Interest 0.08 10/12/2008 Interest 0.07 11/12/2008 Interest 0.08 12/12/2008 Interest 0.07 01/12/2009 Interest 0.15 02/12/2009 Interest 0.22 03/12/2009 Interest 0.19 04/12/2009 Interest 0.21 05/12/2009 Interest 0.21 06/12/2009 Interest 0.28 07/12/2009 Interest 0.24 08/12/2009 Interest 0.25 09/12/2009 Interest 0.25 10/12/2009 Interest 0.24 11/12/2009 Interest 5.22 12/12/2009 Interest 0.85 01/12/2010 Interest 0.40 02/12/2010 Interest 0.28 03/12/2010 Interest 0.21 04/12/2010 Interest 0.23 05/12/2010 Interest 0.23 06/12/2010 Interest 0.24 07/12/2010 Interest 0.21 08/12/2010 Interest 0.25 09/12/2010 Interest 0.23 10/12/2010 Interest 0.21 Page 24 Receipts of Income (Continued) Allfirst Bank Estate Checking Account 11/12/2010 Interest $ 0.25 12/12/2010 Interest 0.23 01/12/2011 Interest 0.23 02/12/2011 Interest 0.24 03/12/2011 Interest 0.14 04/12/2011 Interest 0.14 05/12/2011 Interest 0.15 06/12/2011 Interest 0.15 07/12/2011 Interest 0.13 08/12/2011 Interest 0.31 09/12/2011 Interest 0.08 10/12/2011 Interest 0.09 11/12/2011 Interest 0.22 12/12/2011 Interest 0.22 01/12/2012 Interest 0.21 02/12/2012 Interest 0.24 03/12/2012 Interest 0.28 04/12/2012 Interest 0.24 05/12/2012 Interest 0.04 06/12/2012 Interest 0.04 07/12/2012 Interest 0.05 08/12/2012 Interest 0.04 09/12/2012 Interest 0.05 10/12/2012 Interest 0.04 11/12/2012 Interest 0.05 12/12/2012 Interest 0.04 $ 19.15 Allfirst Bank Estate Money Market Account 05/12/2007 Interest (4/07) $ 0.11 05/12/2007 Interest 0.11 06/09/2007 Interest 0.10 07/09/2007 Interest 0.11 08/09/2007 Interest 0.11 Page 25 Receipts of Income (Continued) Allfirst Bank Estate Money Market Account 09/09/2007 Interest $ 0.11 10/09/2007 Interest 0.11 11/09/2007 Interest 0.11 12/09/2007 Interest 0.11 01/09/2008 Interest 0.11 02/09/2008 Interest 0.10 03/09/2008 Interest 0.11 04/09/2008 Interest 0.11 05/09/2008 Interest 0.10 06/09/2008 Interest 0.12 07/09/2008 Interest 0.11 08/09/2008 Interest 0.11 09/09/2008 Interest 0.11 10/09/2008 Interest 0.11 11/09/2008 Interest 0.11 12/09/2008 Interest 0.11 01/09/2009 Interest 0.10 02/09/2009 Interest 0.12 03/09/2009 Interest 0.10 04/09/2009 Interest 0.11 05/09/2009 Interest 0.10 06/09/2009 Interest 0.11 07/09/2009 Interest 0.11 08/09/2009 Interest 0.11 09/09/2009 Interest 0.11 10/09/2009 Interest 0.10 11/09/2009 Interest 0.12 12/09/2009 Interest 0.10 01/09/2010 Interest 0.11 02/09/2010 Interest 0.09 03/09/2010 Interest 0.02 04/09/2010 Interest 0.02 05/09/2010 Interest 0.02 Page 26 Receipts of Income (Continued) Allfirst Bank Estate Money Market Account 06/09/2010 Interest $ 0.03 07/09/2010 Interest 0.02 08/09/2010 Interest 0.02 09/09/2010 Interest 0.02 10/09/2010 Interest 0.02 11/09/2010 Interest 0.02 12/09/2010 Interest 0.02 01/09/2011 Interest 0.02 02/09/2011 Interest 0.02 03/09/2011 Interest 0.02 04/09/2011 Interest 0.02 05/09/2011 Interest 0.02 06/09/2011 Interest 0.02 $ 4.11 Boyd Diller, Inc. - Note Receivable 12/21/2012 Interest on payoff $ 348,886.32 Less accrued portion (21,185.00) 327,701.32 M&T Bank Certificate of Deposit 12/17/2009 Interest $ 2,257.28 2,257.28 M&T Bank Estate Advantage Account 05/19/2007 Interest $ 4,612.01 06/19/2007 Interest 3,538.85 07/19/2007 Interest 715.59 08/19/2007 Interest 693.39 09/19/2007 Interest 791.03 10/19/2007 Interest 720.95 11/19/2007 Interest 741.76 12/19/2007 Interest 702.45 01/19/2008 Interest 704.17 02/19/2008 Interest 643.81 Page 27 Receipts of Income (Continued) M&T Bank Estate Advantage Account 03/19/2008 Interest $ 566.62 04/19/2008 Interest 473.97 05/19/2008 Interest 425.09 06/19/2008 Interest 390.15 07/19/2008 Interest 365.46 08/19/2008 Interest 767.40 09/19/2008 Interest 786.03 10/19/2008 Interest 705.81 11/19/2008 Interest 416.31 12/19/2008 Interest 156.80 01/19/2009 Interest 37.90 02/19/2009 Interest 30.18 03/19/2009 Interest 9.50 04/19/2009 Interest 9.84 05/19/2009 Interest 10.86 06/19/2009 Interest 10.53 07/19/2009 Interest 9.50 08/19/2009 Interest 11.05 09/19/2009 Interest 9.38 10/19/2009 Interest 9.68 11/19/2009 Interest 9.69 12/19/2009 Interest 9.06 01/19/2010 Interest 10.00 02/19/2010 Interest 9.69 03/19/2010 Interest 8.76 04/19/2010 Interest 9.69 05/19/2010 Interest 9.39 06/19/2010 Interest 9.38 07/19/2010 Interest 9.70 08/19/2010 Interest 9.70 09/19/2010 Interest 9.08 10/19/2010 Interest 10.02 11/19/2010 Interest 9.55 Page 28 Receipts of Income (Continued) M&T Bank Estate Advantage Account 12/19/2010 Interest $ 7.72 01/19/2011 Interest 5.09 03/18/2011 Interest 4.11 04/18/2011 Interest 3.64 05/18/2011 Interest 3.81 06/08/2011 Interest 5.67 $ 19,219.82 M&T Bank Market Advantage No. 15004212057762 01/15/2010 Interest $ 105.11 02/15/2010 Interest 115.74 03/15/2010 Interest 98.32 04/15/2010 Interest 21.07 05/15/2010 Interest 21.79 06/15/2010 Interest 21.79 07/15/2010 Interest 20.39 08/15/2010 Interest 22.51 09/15/2010 Interest 21.80 10/15/2010 Interest 19.70 11/15/2010 Interest 23.22 12/15/2010 Interest 21.12 01/15/2011 Interest 12.95 02/15/2011 Interest 14.36 03/15/2011 Interest 11.83 04/15/2011 Interest 12.25 05/15/2011 Interest 13.53 06/15/2011 Interest 10.69 07/15/2011 Interest 17.00 08/15/2011 Interest 19.32 09/15/2011 Interest 17.44 10/15/2011 Interest 16.28 11/15/2011 Interest 19.68 12/15/2011 Interest 15.44 Page 29 Receipts of Income (Continued) M&T Bank Market Advantage No. 15004212057762 01/15/2012 Interest $ 16.94 02/15/2012 Interest 16.38 03/15/2012 Interest 14.80 04/15/2012 Interest 16.91 05/15/2012 Interest 15.86 06/15/2012 Interest 15.33 07/15/2012 Interest 16.92 08/15/2012 Interest 16.39 09/15/2012 Interest 16.39 10/15/2012 Interest 15.87 11/15/2012 Interest 15.87 12/15/2012 Interest 16.40 12/26/2012 Interest 30.80 $ 918.19 Orrstown Bank Certificate of Deposit 07/14/2011 Interest $ 3,823.75 3,823.75 Orrstown Bank Money Market Account 08/10/2011 Interest $ 27.87 09/10/2011 Interest 20.13 10/10/2011 Interest 12.10 11/10/2011 Interest 10.85 12/10/2011 Interest 8.94 01/10/2012 Interest 9.57 02/10/2012 Interest 10.51 03/10/2012 Interest 8.92 04/10/2012 Interest 9.56 05/10/2012 Interest 9.56 06/10/2012 Interest 9.88 07/10/2012 Interest 9.56 08/10/2012 Interest 10.52 09/10/2012 Interest 9.25 Page 30 Receipts of Income (Continued) Orrstown Bank Money Market Account 10/10/2012 Interest $ 9.56 11/10/2012 Interest 10.53 12/10/2012 Interest 8.93 12/25/2012 Interest 5.11 $ 201.35 US Treasury - Interest on Refund 12/12/2007 Interest (on fiduciary income tax $ 97.35 refund) 97.35 Total Interest $ 354,242.32 Total Income Collected $ 354,242.32 Total Income Received $ 372,992.25 Page 31 ESTATE OF BOYD E. DILLER Distributions of Income to Beneficiaries Distribution Value Elvin Diller Sr. 06/18/2007 Cash $ 2,919.80 Advance Distribution (approved by Court per First and Partial Account filed) Total To or For Beneficiary $ 2,919.80 John Diller 06/18/2007 Cash $ 5,839.61 Advance Distribution (approved by Court per First and Partial Account filed) Total To or For Beneficiary $ 5,839.61 Walter Diller 06/18/2007 Cash $ 2,919.80 Advance Distribution (approved by Court per First and Partial Account filed) Total To or For Beneficiary $ 2,919.80 Estate of Ruth Apa 06/18/2007 Cash $ 2,919.81 Advance Distribution (approved by Court per First and Partial Account filed) Total To or For Beneficiary $ 2,919.81 Total Distributions of Income to Beneficiaries $ 14,599.02 Page 32 Distributions of Income to Beneficiaries (Continued) Distribution Value Transfers to Principal 12/31/2012 Transfer From: $ 2,214.66 Boyd E.Diller - Note Receivable ($6,763.21) Interest due Note since inception on April 27, 2007 (at Midterm Rate in effect of 4.61 To: Pass Thru Account Transfer note interest to principal for purposes of distribution (Boyd E. Diller Inc. Note - $6,763.21) 12/31/2012 Transfer From: 1,936.24 Boyd E.Diller - Note Receivable ($7,388.12) Interest due Note since inception on April 27, 2007 (at Midterm Rate in effect of 4.61 To: Pass Thru Account Transfer note interest to principal for purposes of distribution (Boyd E. Diller Inc. Note $7,388.12) 12/31/2012 Transfer From: 354,242.33 Mychoice Plus Checking Account To: Mychoice Plus Checking Account Transfer Income to Principal (for making final beneficiary distributions) Total Transfers to Principal $ 358,393.23 Total Distributions of Income $ 372,992.25 Page 33 ESTATE OF BOYD E. DILLER Income Balance On Hand Fair Market Value Inventory Value 12/31/2012 Total Balance on Hand $ 0.00 $ 0.00 ° 4 f David A. hillips, Executor of ESTATE OF BOYD E. DILLER Page 34 ESTATE OF BOYD E. DILLER VERIFICATION DAVID A. PHILLIPS, Executor of ESTATE OF BOYD E. DILLER, hereby declares under oath that said executor has fully and faithfully discharged the duties of their office; that the foregoing Second and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that to their knowledge there are no claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid; and that the grant of Letters Testamentary and the first complete advertisement thereof occured more than four months before the filing of the foregoing Second and Final Account. This statement is made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. + f Dated: ) ; David A. Phillips , 3 ESTATE OF : IN THE COURT OF COMMON PLEAS BOYD E. DILLER, deceased :CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION NO. 2003-00206 CERTIFICATION UNDER RULE 6.3 AND 6.3-1 I certify that notice as required by Rule 6.3 and 6.3-1 of the Cumberland County Orphans' Court Rules was mailed, via first class mail, to the following parties in interest of the. above-captioned estate on February 1, 2013: John Diller, Sr. 41 Pine Ridge Road Enola, PA 17025 _~ Walter I. Diller ~ o " m 6046 Edward Drive ~ ~ ~ '_' ~'+~ Mechanicsburg, PA 17050 ~ ~ ~ w ~ °~ , n~~ ~ -~ ~~ Estate of Elvin Diller, Sr. v ~.., '~ ~., ~ c/o Melanie Walz Scaringi, Esq. ~ o ° =~ -*~ Scaringi &Scaringi -•° ~ ;~ r ~ 2000 Linglestown Road, Suite 106 y ~ r; t~ Harrisburg, PA 17110 "~ ~" Estate of Ruth Apa c/o Melanie Walz Scaringi, Esq. Scaringi &Scaringi 2000 Linglestown Road, Suite 106 Harrisburg, PA 17110 Notice has now been giv o all persons entitled under Rule 6.3. M'ulhaa, Esq. M WALLACE & ~lUR1~K LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 (717)237-5243 Va~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNYSLVANIA ORPHANS' COURT DMSION Docket No: 21-2003-0206 IN RE: SECOND AND FINAL ACCOUNT OF DAVID A. PHII,LIPS, EXECUTOR FOR THE ESTATE OF BOYD E. DILLER, LATE OF HAMPDEN TOWNSHII', CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. AND PETITION FOR ADJUDICATION/STATEMENT OF PROPOSED DISTRIBUTION ORDER OF COURT AND NOW, this 5th day of March, 2013, the herein account is confirmed absolutely and distribution is decreed in accordance with the proposed schedule of distribution herewith. BY THE COURT, Judge ,." c ~ ~m ~~ ~ a rn~~ ~ ~ cn~ te x" c~ n r - ~ n ~ 7t, cn r' m ~x cy z .~ c> o ~ ov -n `n ' ©c ~ ,~ H O °, '~ te.,. f71 ~ r D O O ~ ~ ~~1