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Home My WebLink About03-0640 Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Richard A. Lvdecker No.~ also known as , Deceased Social Security No. 149-01-8229 SHERILL T. MOYER PeUtioner, who is 18 years of age or older, applies for: (COMPLETE "A" OR "B" BELOW:) lliEI A. Probate and Grant of Letters and aver that Petitioner is the executor named in the Last Will of the Decedent, dated April 27. 1983 and Codicil dated None Gertrude M. Lvdecker. named Executrix. and Richard A. Lvdecker. Jr.. named altemate Co-Executor. have renounced in favor of Sherill T. Mover, named altemate Co-Executor. Stale relevant ciralmstances. e.g., renunciation. death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: NO EXCEPTIONS D B. Grant of Letters of Administration (d.b.n.c.t.a.: pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search haslhave ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 29 Elm Tree Circle. Newville (West Pennsboro Township). PA 17241 (list street, number and municipality) Decedent, then ~ years of age, died _ Julv 7 ,2003, at Green Ridae Villaae, West Pennsboro Township, Cumberland County. Pa (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ......................................... ................................................ $ 750.000.00 (If not domiciled in PA) Personal property in Pennsylvania ..................................................................... $ N/A (If not domiciled in PA) Personal property in County .............................................................................. $ N/A Value of real estate in Pennsylvania ............................................................................................................................$ 750.000.00 Real Estate situated as follows: None Wherefore, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned: Typed or printed name and residence Sherill T. Moyer, 1614 Clarks Valley Road, Dauphin, PA 17018 1/-/5lo- Form RW.1 Page 1 of 2 (Dauphin County). Rev. 9/92 481415.1 .... ?tlU:] .. :.., 9Z: 8\1 s- m~ m. ",j - n;J.L18 " ," 9Z: g~ S- 09\J to. ','4 - . . Oath of Personal Representative Commonwealth of Pennsylvania County of The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed ~~/ before me this l..jT1\ day of . ~\t 2003, ~.~~~G No. c9 I ~ O..~ ~ IIJ~D Estate of 3'\ (l Y'O.rc\ \\. L\.rll~ K\?t< Deceased Social Security No: li-f-q - 01- R 2. 2'1 Date of Death: ~~ 7, :< ~D3 AND NOW, ' 2003, in consideration of the Petition on the reverse side hereon, satisfactory roof having been presented before me, IT IS DECREED that Letters ~ Testamentary 0 of Administration d.b.n.c.t.; pendente lite; durante absentia; durante minoritate are hereby granted to ~ ~ ~ ~- \ mD.f 1<.., in the above estate and that the instrument(s) dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters.......................... . $ 445. CO -:DmHlcul.f1( ~ Jut/: l\9JJ-t~ Dud- IO~ Register of Wills Short Certificate(s).......... $ IS .00 Renunciation................. . $ /0,00 Affidavit ( )................. $ Extra Pages ( )............ $ /5.00 Codicil......................... . $ JCP Fee........................ $ 10.00 Attorney: Sherill T. Mover Inventory...................... . $ 1.0. No: 15488 Other........................... . $ Address: Rhoads & Sinon LLP , PO Box 1146 1 South Market Sauare, Harrisbura. PA 17108-1146 TOTAL............... . $J.../-QS,QO Telephone: 717-233-5731 Fonn RW-1 Page 2 of 2 (Dauphin County). Rev. 9/92 ~ul.-<"g , - Li> -c2oo~ Co...><..U..&. O_~\~ ~- to 03 Register of Wills of Cumberland County, Pennsylvania RENUNCIATION Estate of Richard A. Lvdecker No. ~I- O.3-~40 also known as , Deceased The undersigned, Gertrude M. Lvdecker. spouse and named Personal Representative of (Relationship) (Capacity) the above Decedent, hereby renounces the right to administer the estate and respectfully requests that Letters Testamentary be issued to Sheri II T. Mover. Esauire o T" 1 u.t.~r- Witness my hand this 4 day of ,2003. Ct~j'L 'h(A~ C <... "'\; v\, L L \ d. (, <.J'~"-.J/ GERTRUDE M. L YDECKER 29 Elm Tree Circle Newville, PA 17241 - Notary Public NoIartaI My Commission Expires: VIdd L HopIdns, =1 ~ 1_ /5-01 W8st f8tl\oodtluou ~ ~ Com..AdIur. -, , . , (Signature and seal of Notary or other offici , ,Jan. RenunCiations executed outside the Office of Register of "uoWi.,; to administer oaths, Show date of ~ ~M1nla Assoc!l:ilfunof ~ Wills are required in some counties to be notarized, expiration of Notary's commission.) 480748,1 '.0 '"-....J '. . cD - ..,... \.I' I c::J ~~ ~.:.:. r'l :.' :,..... 0 jC Register of Wills of Cumberland County, Pennsylvania RENUNCIATION Estate of Richard A. Lvdecker No. ~ 1- 0.3 - I.JH.O also known as , Deceased The undersigned, Richard A. Lvdecker. Jr.. son and named alternate Co-Personal Representative of (Relationship) (Capacity) the above Decedent, hereby renounces the right to administer the estate and respectfully requests that Letters Testamentary be issued to Sheri" T. Mover. Esauire =3tt ~~ ,2003. Witness my hand this ---.i () day of R~~~ RICHARD . L YDECKER, JR. 101 Westcott Apt. 706 Houston, TX 77007 Sworn to or affirmed ~ subscribed before me this 30 day of ~Ch/ciOL Notary Public My Commission Expires: (Signature and seal of Notary or other official NOTE: Renunciations executed outside the Office of Register of qualified to administer oaths. Show date of Wills are required in some counties to be notarized. expiration of Notary's commission.) ._1\&..... ...---.-- .Bt1- :II. "La " 480746,( ...... ,- '.. J \, ,- . d .. ~ C. ::--'1 Lv c, ::=> (j, CJ I U1 .' - ()'J f..-j Vl . .......... e.' ._...,.~ .~ ..... .-.eM k; ...--..aa ~ .~ ,.. '- '.' """-'~,..~,.",!,!,,:;:' '''''','''' "'\ . . . . n is correct! co ied from an original certificate of death duly filed with me as This is to certifY that t~e. mform~~lOn he~ell gb1vef, d d t: th! State Vital Records Office for permanent filing. Local Registrar. The ongmal certmcate WI e orwar e WARNING: It is illegal to duplicate this copy by photostat or photograph. Fe< fin ,hi, ""i6"", $2.00 2];.:..... ~, ~~~ Local Registrar P 9 4 4 9118 JUL 8 2003 Date No. H'05,;4.3 RoY, 2187 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH PAINT ... STATE ~Il! NUMISER 'NEHT N......E OF DECEDENT IF"", Moddle. l...., SEX SOCiAl SECURITY NUMBER <INK t. Richard A. ..Male .. 149 _ 01 _8229 AOE (laSl8orttlolYJ UNDER 1 YEAR UNDER 1 O~ 86 - : D.,.. '-'! ......... , r- ""'"' Yo>,: : E"""",,",oo... U ,...."'" 0 S, , . COUNTYOFDeRH RACE,................n,&Kt.,Wh..,'"", ~I . ~urnberland Ie, :~i te DECEDENT'S USUAL OCCUPATION """'T'l STATUS,....... SURv'Y'NG SPOuSE ,0... """'...... done "",,"" ""'" N._ "on... W_, '" ...., .................., ..............,.......""',or...., Insurance Mat'1"'1"&er"'" Gertrude Marsh I . ilL Insurance VP ".. U, OECEDENT'.....UNG.DOAESS(SI....,C~,_,Z'l>C_, DECEDENT'S PA ,Gl,. WPRt PpnnRhoro 29 E 1 T C . 'CTU'l "',S'a'. "" ".'AJ Yoo, _... _"' ~ . m r e e lr :."=~:::':"' I ,.. Newvllle PA 17241 ""--, '71>, Cumberland _? "0.0 ::...":"...."':'.. """-., FArHER'SN'''E,FO,",.._. La~I F redr i ck A. Lydecker MOTHER''M~t't''e1!r't't9t!h'~'r 1~ 1~ 1NF0000000'SN'''EIT_P,,,,,, Gertrude Lydecker 'N~.NT'n'Ill"''t''l''E!'~...'ei''f'':'",Sta'N'~'"''ille PA 17241 .... METHOD OF DlSPOSOTION PlACE OF DISPOSITION. N....... C....."'Y. CI.m.,... ......0 c.....I""'1lCI --.....0 ~!I!oionger Funeral Home PA OlhoclSoocoly\ ..., & Crema tory L ~ " E;!WVille PA NoD 20, I Approllimate PART II: OtherSignillcanc c:ondIIionICOI'lCribuIlnglOdelMh. but !~~ r'IOIl'HUftlngintheundllrt)oinQcauMgiveninPAATI , , a , OUE 10"'" AS. CONSEOUENCE OFt : ., [ OUElO(OAASACONSEOUENCEOf): : ~ , ! O. weREAUlOPSY FONDlNGS DATE OF INJURY TI"E OF 'NJURY INJURY AT WORK? DESCRIBE HOW 'NJURY OCCIJAAED, ~l.A81E PAtOA 10 (Monlh, DIy, Yeat) ~~;'NOFCAuSE NMur. HomiCidI 0 -... 0 ........,........'''''' 0 Yaa 0 No 0 - 0 "-........,...._ 0 2ee. 21b. 21. C:O::l,!..C;:" ~~N IPh"".... ''''","".,..,..,,, ..... whan."",... "'YOC~""" "",oo"ncoo ...", ana """....00 II~ 231 J T....bea.o''''y Itnow~. de.tt1 oeeUrnd due to IhecauM{slandman.,.,...tatH. ............... ....... .......... ........ -PfIONOuNClNO AND CIATIFYINQ PHYSICIAN fPhpoa" bolf"I O)fonounc1roo ClHItI ~ Cerltfv"'9 10 c~use of c>>altt) To the -.. of Ifty lil/"lOwtedgfl, deatl'l OCcur,.., at the Prfte, date, and pfece, and due 10 lhecause(') and manner as .Ialed . .... ....... ........ -"EDICAL EXAMINER/CORONER ".~~~:,.::':t:::"~~~,;~~t1~n.ndJ~ In~~~t19~',"'~:;~ ~y op;n,;~~: d~~t~ ~~~~~~" ~t lh~ lIm~. d~'~: ~nd,p,,~,: ~~OO~~ l~ '~ ~~~~('l~nd \ /;21...( ( REGISTRAR'S SIGNATURE AND NU E ~ h J ~. ~~~ ~\ a.\ 10/ ~. d.OOS 1 ;2/-03 -fpLlO ::le. d :""':1 .- ' .:.;,..;.r .. (' ::1 \.N i;'r" = Wl CJ I \...n :;":;:.;; C.1 f..~ \JI , ! LAST WILL AND TESTAMENT OF RICHARD A. LYDECKER I, RICHARD A. LYDECKER, a citizen and resident of the State of North Carolina, and presently residing at 575 Overlook Drive, Seven Lakes, West End, Moore County, North Carolina, being of sound and disposing mind and free from duress, menace, fraud or undue influence of any person, but con- sidering the uncertainty of my earthly existence and desiring to dispose of all my property while in health and strength, do hereby make, publish and declare the following to be my Last Will and Testament, and I do hereby revoke any and all former Wills, Codicils, and testamentary dispositions by me made establish this and this only as and for my Last Will. Item One That as of the date of the execution of this Will, I declare that I am mar- that my wife is GERTRUDE M. LYDECKER, and that I have three children, RICHARD A. LYDECKER, JR., SUSAN LYDECKER JEWELL and MARY LYDECKER MOYER. Item Two Wherever appropriate, words used herein in the singular may include the plural may be read in the singular; the masculine may be read in . the feminine; the feminine may be read in the masculine; and the masculine or feminine may include the neuter and the neuter may include the masculine or feminine. Item Three I direct that all of my legal debts, funeral expenses, and the cost of the administration of my estate be paid as soon as practicable after my death, and I further direct that any expenses incurred in safeguarding any properties of my estate and in delivering the same to the legatees at their respective domiciles POLLOCK, FULLENWIDER, shall be paid by my Personal Representative from my estate as administrative CUNNINGHAM & PATTERSON, P. A. ATTORNEYS AT LAW expenses thereof. 235 E, PENNSYLVANIA AVE, SOUTHERN PINES. N, C, Item Four Some of my tangible personal property has little or no monetary value but does have sentimental value to me, members of my family and others, and I hav made a memorandum written in my handwriting and signed by me which will be found with my Last Will and Testament, setting forth the articles of tangible personal property that I desire to be disposed of to the persons listed therein, and I direct my Personal Representative to distribute the same in accordance with the provisions thereof. If for any reason said memorandum is not found with my Last Will and Testament and properly identified as such by my Personal Representative, then it shall be conclusively presumed that no such memorandum exists. Item Five If my wife, GERTRUDE M. L YDECKER, and I shall die under such cir- Cl cumstances that there is not sufficient evidence to determine the order of our deaths, then it shall be presumed that she predeceased me; and my estate ') " ! sh~ be administered and distributed in all respects, in accordance with such Item Six I will and bequeath all of the rest of my tangible personal property, including any automobile or automobiles, jewelry, household furnishings and other articles of personal or household use as are mine, not hereinbefore dis- posed of, together with insurance policies relating thereto, to my wife, GERTRUDE M. LYDECKER, if she shall survive me, or if she shall not survive me, then such of my tangible personal property as my children, RICHARD A. LYDECKER, JR., SUSAN LYDECKER JEWELL and MARY LYDECKER MOYER, may desire shall be divided among them with such equality and appropriateness as they may agree. Any items remaining which they do not desire or can- not agree to the division thereof shall be sold by my Personal Representative and the proceeds derived therefrom divided equally among them. If any of the POLLOCK, FULLENWIDER, afore named beneficiaries shall not survive me, then this bequest shall pass CUNNINGHAM & PATTERSON, p, A. ATTORNEYS AT LAW to said beneficiaries surviving me. 235 E, PENNSYLVANIA AVE, SOUTHERN PINES, N, C, - 2 - Item Seven I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal, of whatsoever kind, nature and description and wheresoever situated, which I may own or be entitled to appoint or dis- pose of, or in which I may have any right, title or interest at the time of my death, including any future interest, not hereinbefore disposed of, to my wife, GERTRUDE M. LYDECKER, absolutely and in fee simple if she shall sur- vive me, and if she shall not survive me, then in equal shares to such of my children, RICHARD A. LYDECKER, JR., SUSAN LYDECKER JEWELL and MARY LYDECKER MOYER, as shall then be living and to the living issue, per stirpes of such of my children aforesaid as shall be dead with issue then living -- such issue representing its parent and taking the share its parent would hav taken if living. If any child of mine shall predecease me without issue, then - said deceased child I s share shall be absorbed into and become a part of the passing hereunder to my living children or to the living issue per stirpes of such child as shall be dead with issue surviving. Item Eight If any of the funds and properties constituting a part of my estate shall vest in any person who is non sui juris (as by North Carolina law defined or in the opinion of two licensed physicians of the State in which such person resides) at the time of such vesting, then I direct that such principal shall nevertheless be held in a separate trust by my Personal Representative herein named, as Trustee, and that the net income therefrom or the principal thereof shall be applied in such manner and at such intervals and in such amounts as the Trustee in their sole discretion shall deem requisite or desirable for the suitable support, care, education, general welfare, comfort and con- venience of such person until she or he shall become sui juris. Upon such person becoming sui juris (as by North Carolina law defined or in the opinion of two licensed physicians of the State in which such person resides), the then POLLOCK, FULLENWIDER, principal and any accumulated income of such trust shall be paid over, conveye CUNNINGHAM & PATTERSON, P. A. ATTORNEYS AT LAW 23& E, PENNSYLVANIA AVE, SOUTHERN PINES, N, C, - 3 - and delivered, discharged of the trust, to such person, and upon the earlier death of such person who has not become sui juris, the Trustee shall pay over the remainder of the separate trust to her or his Personal Representative. If in the sole judgment of the Trustee, the net income available for payment to such beneficiary of such trust shall not be sufficient to meet the reasonable needs of the beneficiary, then and in that event, I authorize the Trustee to pay to or apply for the benefit of said beneficiary so much of the principal of the trust for said beneficiary as the Trustee, in their sole discretion shall from time to time deem requisite or desirable under the then existing circumstances. The exercise by the Trustee of the foregoing discretionary powers, and all decisions and determinations by the Trustee made pursuant thereto, shall be conclusive nd binding upon all persons and for all purposes. Item Nine I nominate, constitute and appoint my wife, GERTRUDE M. LYDECKER, as s nal Representative of this my Last Will and Testament, and in the event '~j she shall fail or cease to act as Personal Representative, then I nominate, con- stitute and appoint my son, RICHARD A. LYDECKER, JR., and my son-in-law, SHERILL T. MOYER, as Co-Personal Representatives, and in the event either of them shall fail or cease to act, I nominate, constitute and appoint the other as sole Personal Representative of this my Last Will and Testament. Item Ten I hereby grant unto my Personal Representative and also unto the Trustee (in the event any of my estate shall vest in a person who is non sui juris) the continuing absolute discretionary power to deal with any property, real or per- sonal, held in my estate or in any trust as freely as I might in the handling of my own affairs. Such power may be exercised independently and without prior or subsequent approval of any Court or judicial authority, and no person dealin with the Personal Representative or Trustee shall inquire into the propriety of any of the actions of my Personal Representative or Trustee. Without in any POLLOCK, FULLENWIDER, limiting the generality of the foregoing, and subject to Section 32-26 of the CUNNINGHAM & PATTERSON, p, A, ATTORNEYS AT LAW 235 E, PENNSYLVANIA AVE, SOUTHERN PINES, N, C, - 4 - General Statutes of North Carolina, I hereby grant unto my Personal Representa- tive and Trustee hereunder, all the powers set forth in Section 28A-13-3 and Section 32-27 of the General Statutes of North Carolina, and these powers are hereby incorporated herein by reference and made a part of this instrument as if fully set out, and such powers are intended to be given to my Personal Representative and Trustee, hereunder, in addition to and not in substitution of the powers conferred by law. Item Eleven I direct that my Personal Representative and Trustee shall be permitted to serve in such capacity in any jurisdiction without bond or other security of any nature whatever for the faithful performance of her/their/his duties as either Personal Representative or Trustee. I, RICHARD A. LYDECKER, the Testator, sign my name to this instru- ment this 7.7 AI.. 4' j , 1983, and being first duly sworn, day of f1 -^ ~ do hereby declare to the undersigned authority that I sign and execute this inst - ment as my Last Will and Testament and that I sign it willingly; that I execute it as my free and voluntary act for the purposes therein expressed, and that I am eighteen (18) years of age or older, of sound mind and under no constrain or undue influence. (SEAL) POLLOCK, FULLENWIDER, CllNNINGHAM & PATTERSON, p, A. ATTORNEYS AT LAW 235 E, PENNSYLVANIA AVE, SOUTHERN PINES. N, c. - 5 - I ~.~ ,~~ and . , the witnesses, sign 0 r names to this instru ent, being first duly sworn, and do hereby declare to the under- signed authority that the Testator signs and executes this instrument as his Last Will and that he signed it willingly, and that each of us, in the pres- ence and hearing of the Testator, hereby signs this Will as witness to the Testator's signing, and that to the best of our knowledge the Testator is eigh- teen (18) years of age or older, of sound mind and under no constraint or undue influence. W. A ~~ - Southern Pines, North Carolins Address ~~.p9-, Southern Pines, North Carolins Wit ess Address 11. cx1 u...-.J~ Southern Pines, North Carolina ess Address STATE OF NORTH CAROLINA COUNTY OF MOORE Subscribed, sworn to and acknowledged before me by RICHARD A. the Testator, ~bsc~e~. sworn to before me by . , ~. ~,,~ and ~~Mq , the witnesses, this ~7..8. day of ~ ' 1983. . ~ I! tkuU4Mi I Notary Public My commission expires: 1Jl1ALiv/1J I'I~ I POLLOCK, FULLENWIOER, CUNNINGHAM & PATTERSON, P. A. ATTORNEYS AT LAW 235 E, PENNSYLVANIA AVE, SOUTHERN PINES, N, C, - 6 - F" '03 1\50 -') '8 "5 ',' :L \ ., Cl PIC <i. ~ n. oel: p:: . 3: ~ ~ c:: i <( w .J ~ W .J 0 ~ oo~~~ u ~ ~ ~ ~ u r:n r::l r::l ~ zwg~~ E-t >t wl-wZn: ~ J~~3~ ~ ~ 0 . J n. 0 ~ . < < lL 0 Z Ul ~ 0 Z W ~ ~ . Z W z ::! ~ <( 0. 0: - ~ g~~~z s: JI~wn: E-t U J Cl 0: III ~ ..... r:n p:: O~~~I- :s a. z <( :J Z ~ J U . . _J J- CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Richard A. Lydecker Date of Death: July 7, 2003 Will No. 2003-00640 Adm. No. To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiary of the above-captioned estate on August ',2003. Name Address Gertrude M. Lydecker 29 Elm Tree Circle Newville, P A 17241 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NO EXCEPTIONS Date: August " 2003 Signature: Name: herill T. oyer, Esquire Address: Rhoads & Sinon LLP One South Market Square, 12th Floor P. O. Box 1146 Harrisburg, P A 171 08-1146 0 Telephone: (717) 233-5731 ":':' ~ Capacity: X Personal Representative - Counsel for Personal Representative ..-- ..-- CJ L.'J l,..~'i-:: .- S -, . r - ..,..;~ 483038,1 REV,1500 EX (6-00) OFFICIAL USE ONLY COMMONWEALTH OF REV-1 500 PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEPT. 280601 HARRISBURG. PA 17128-0601 RESIDENT DECEDENT _4..1.- - --2Q.Q.3 _ M..uL__ COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER I- ydecker Richard A 149-01-8229 Z w DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE RLED IN DUPUCATE WITH THE C w 07/07/2003 04/26/1917 REGISTER OF WILLS 0 w (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER C ertrude M. Lydecker 155-16-1050 ~ [X] ,. Original Return 0 2. Supplemental Return 0 3. Remainder Return (dam of death prior II> 12-T3-8 ~~(I) o 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) W 5. Federal Estate Tax Return Required <.llf~ WO<.l W 6. Decedent Died Testate (Attach CXlpyof Will) 0 7. Decedent Maintained a Living Trust (Attach CXlpy of Truat) ~ 8. Total Number of Safe Deposit Iloacea J: a:9 <.l a..m ~ o 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit Idl.aofd.llh-. '2.31,91Ind 1.1,95) 0 11. Election to tax under Sec. 9113(A)__ THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDEN11AL TAX INFORMAno~ SHOULD BE DIRECTED TO: lii NAME COMPLETE MAILING ADDRESS w Q herill T. Moyer, Esquire One S. Market Sq., P. O. Box 1146 z ~ FIRM NAME (It Applicable) Harrisburg, PA 17108 III w hoads & Sinon LLP a: a: 0 TELEPHONE NUMBER (,) 717-233-5731 1. Real Estate (Schedule A) (1) 0.00 OFFICIAL USE ONLY 2. Stocka and Bonds (Schedule B) (2) 771,131.68 3. Closely Held Corporation. Partnership or Sole-Proprietorship (3) 0.00 4. Mortgages & Notes Receivable (Schedule D) (4) 0.00 5. Cash. Bank Deposits & Miscellaneous Personal Property (5) 14,354.90 (Schedule E) Z 6. Jointly Owned Property (Schedule F) (6) 0.00 0 o Separate Billing Requested ;:: S 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 165,782.01 ::J (Schedule G or L) l- ii: 8. Total Gross Assets (total Lines 1-7) (8) 951,268.59 CC 0 1,234.00 w 9. Funeral Expenses & Administrative Costs (Schedule H) _(9) a: 10. Debts of Decedent Mortgage Liabilities. & Liens (Schedule I) (10) 0.00 ". Total Deductions (total Lines 9 & 10) (11) 1,234.00 12. Net Value of Estate (Line 8 minus Line 11) (12) 950,034.59 13. Charitable and Governmental Bequeats/Sec 9113 Trusts for which an election to tax has not been (13) 0.00 made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus Line 13) (14) 950,034.59 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 950,034.59 X.O 0 . 00 ( 15) 0.00 Z rate. or transfers under Sec. 9116 (a)( 1.2) 0 i= 16. Amount of Line 14 taxable at lineal rate 0.00 X.0~(16) 0.00 g a.. 17. Amount of Line 14 taxable at sibling rate 0.00 x.12 (17) 0.00 :E 0 0.00 0.00 <.l T 8. Amount of Line 14 taxable at collateral rate x .15 (18) ~ 19, Tax Due (19) 0.00 20, o CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < HASPXXNUMBER Decedent's Complete Address: STREET ADDRESS 29 Elm Tree Circle Cumberland County CITY I STATE I ZIP Newville PA 17241- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1 ) 0.00 2. Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments 0.00 C. Discount 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable O. Interest 0.00 E. Penalty 0.00 Total Interest/Penalty (0 + E) (3) 0.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check to: REGISTER OF PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . . . . . . . . . D [KJ b. retain the right to designate who shall use the property transferred or its income;. . . . . . . . . D [KJ c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D [KJ d. receive the promise for life of either payments. benefits or care? . . . . . . . . . . . . . . . . . D [KJ 2. If death occurred after December 12. 1982. did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . [K] D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D [K] 4. Did decedent own an Individual Retirement Account. annuity. or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [K] 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. Under penalti.. 01 perjury. I daclara that I have axamined thia raturn. induding accompenying schedul.. and sta_1s. and to tha bast 01 my knowledge and beliel. it is true. correct and complata, Declaration apar the """"nal rapr_ntative ia basad on aU inlormation 01 which praperar has any knowledga, ING RETURN "t( SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Rhoads & Sinon LLP, P.O. Box 1146 17108 :::;:;:::::;:;:::;:;:;:;:;:;:,:;:;:;:;:::; ;:::::;:;:;:;:;:;:';:::::;.:;=;::::::=:"';:;:;:;:;:::;":;:;=;=;:;=;:;=;=;:;=;:::::::':::::::::;::.:=:.:':;;::.:::.::::;;::::::::;::::::;;:::;:;:::::::::;:::;::;;::=::::::;::'::;:":':'::::::':':::':;::::::':':::::':::.....:.:.:. ....:.:.:::::::.\:::::: ::::::::.:::::::::::::.::::::.:::.;::.:":':'::'::':':::;:::::::::::::.:{::.::.:'::::.::.,::.:::::::::::::::::::::::::::::::::::;::::::.::::::.::::.:..:.:.:.:.:...;.:.; :;::::: .............. :=::::::::::;:::;=::::'::::::::;:}::: For dates of death on or after July 1. 1994 and before January 1. 1995. the tax rate imposed on the net value of transfer. to or for the use of the surviving spouse is 3% (72 P.S.!i 9916(aIP.l)(i)). For dates of death on or after January 1. 1995. the tax rate imposed on the net value of tranafers to or lor the use of the aurviving spouse is 0% (72 P.S. !i 9116 (al (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 transfer. from a deceased child twenty-one years 01 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. !i 91 1 6(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. !i 9116( 1.21 (72 P,S. !i 911 6(a)( 1)). The tax rate imposed on the net value 01 transfers to or for the use of the decedent's siblings is 12% (72 P,S. !i 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. HASPXXNUMBER REV-1503 EX. (1,97) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Richard A Lydecker 21 2003 0640 All property jointty.owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH , . 2 Shares Agere Sys Inc Cl A New York Stock Exchange CUSIP: 00845V100 5.22 2 52 Shares Agere Sys Inc Cl B New York Stock Exchange CUSIP: 00845V209 128.70 3 1,000 Shares Artesian Res Corp Com Cl A NASDAQ Stocks CUSIP: 043113208 24,645.00 4 30 Shares At&T Corp Com New New York Stock Exchange CUSIP: 001957505 591.45 Dividend accrued on 07/07/2003 5.63 5 48 Shares At&T Wireless Svcs Inc Common New York Stock Exchange CUSIP: 00209A106 405.60 6 1,054 Shares Bellsouth Corp Common New York Stock Exchange CUSIP: 079860102 29,021.89 Total from continuation pages 716,328.19 TOTAL (Also enter on line 2. Recapitulation) $ 771,131. 68 HASPXXNUMBER (If more space is needed. insert additional sheets of the same size) Schedule B (Page 2) Estate of: Richard A Lydecker Item Value at Date No. Description of Death 7 50,000 Par Bethlehem PA Area School District GO Bonds, dtd. 9/1/1997, mat. 9/1/2013, 5% CUSIP: 087365ML3 54,702.00 Interest accrued to 07/07/2003 875.00 8 20,000 Par Bucks County PA G.O. Bonds, dtd. 4/1/1998, mat. 5/1/2014, 5% CUSIP: 118565QB9 21,787.20 Interest accrued to 07/07/2003 183.33 9 45,000 Par Cocalico School District PA Lancaster G.O. Bonds, dtd. 9/15/1998, mat. 2/15/2013 , 5% CUSIP: 191258JZ6 49,513.95 Interest accrued to 07/07/2003 887.50 10 48 Shares Comcast Corp New Cl A NASDAQ Stocks CUSIP: 20030N101 1,562.88 11 50,000 Par Emmaus PA Gen Auth Revenue GTD Sch R Bonds, dtd. 7/15/1998, mat. 11/15/2014, 5% CUSIP: 291380GT4 53,243.25 Interest accrued to 07/07/2003 361.11 12 4,000 Shares Exxon Mobil Corp Common New York Stock Exchange CUSIP: 30231G102 144,800.00 13 15,000 Par FHLMC Remic Series 2539 Bonds, mat. 12/15/2030, 5.50%, Fact:1 CUSIP: 31393FVY9 15,136.20 Interest accrued to 07/07/2003 13.71 Total (Carry forward to main schedule) 343,066.13 Schedule B (Page 3) Estate of: Richard A Lydecker Item Value at Date No. Description of Death 14 25,000 Par FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 CUSIP: 31393JD70 25,304.50 Interest accrued to 07/07/2003 22.90 15 5,000 Par FHLMC Remic Series 2594 Bonds, Mat. 4/15/2033, 5.5\, Fact: 1 CUSIP: 31393Q4M1 5,083.70 Interest accrued to 07/07/2003 4.58 16 5,000 Par GNMA Remic Trust 2001-1, Mat. 2/20/2031, 6.50%, Fact: 1 CUSIP: 383739DB2 5,245.00 Interest accrued to 07/07/2003 5.40 17 50,000 Par GNMA Pass-Thru X Single Family Bonds, mat. 3/15/2027, 7.5%, Fact: 0.105696 CUSIP: 36207Y2RO 12,757.62 Interest accrued to 07/07/2003 84.24 18 50,000 Par Lower Merion Township PA School District G.O. Bonds, dtd. 4/1/1998, mat. 5/15/2015, 5.25% CUSIP: 548270FY8 56,949.00 Interest accrued to 07/07/2003 379.17 19 10,000 Par New Jersey Health Care Facs Bonds, dtd. 6/1/1979, mat. 7/1/2011, 7% CUSIP: 645792NY4 11,691. 00 Interest accrued to 07/07/2003 11. 67 Total (Carry forward to main schedule) 117,538.78 Schedule B (Page 4) Estate of: Richard A Lydecker Item Value at Date No. Description of Death 20 45,000 Par Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 1/15/1998, mat. 7/15/2030, 4.625% CUSIP: 709171700 45,149.40 Interest accrued to 07/07/2003 994.38 21 25,000 Par PA State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2007, 5% CUSIP: 7091 7NDG6 27,785.50 Interest accrued to 07/07/2003 541.67 22 50,000 Par Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2010, 5.25% CUSIP: 70917NDL5 56,221. SO Interest accrued to 07/07/2003 1,137.50 23 50,000 Par PA State G.O. Bonds, dtd. 3/15/1997 , mat. 9/15/2009, 5.125% CUSIP: 709141ED3 55,607.75 Interest accrued to 07/07/2003 797.22 24 40,000 Par Pennsylvania State Turnpike Commn Oil Rev Bds, dtd. 8/1/1998, mat. 12/1/2010, 5.25% CUSIP: 709221BV6 45,258.80 Interest accrued to 07/07/2003 210.00 25 2,188.823 Shares Putnam Invs Fd Inc Cl A Mutual Funds, Money Market Fds CUSIP: 746809102 22,019.56 Total (Carry forward to main schedule) 255,723.28 REV-150B EX' (1-971 SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Richard A Lydecker 21 2003 0640 Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivorship must be disclosed on Schedule ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Alliance Government Reserves Money Market, Janney Montgomery Scott Acct. #HB26 5372-5320 14,354.90 TOTALlAlso enter on line 5. RecaDitulation) $ 14,354.90 HASPXXNUMBER (If more space is needed. insert additional sheets of the same size) REV-1510 EX . (1.97) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Richard A Lydecker 21 2003 0640 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBE~ DECEDENT AND THE OATE OF TRANSFER, ATTACH A COPY OF THE VALUE OF ASSET {IF APPLlCABLEl DEED FOR REAL ESTATE, INTEREST 1. AIG Annuity Contract #SPOO0370, paid in a lump sum to the Beneficiary, Gertrude M. Lydecker 46,364.30 100.000 0.00 46,364.30 AIG letter attached re value 2 AIG General Joint and Survivor Annuity Contract #008410551-1, payable to Gertrude M. Lydecker in monthly installments of $838.46 during her lifetime. 51,701.12 100.000 0.00 51, 701.12 Valuation attached 3 John Hancock Annuity Contract #SI3003772, payable to Gertrude M. Lydecker in monthly installments of $310.59 during her lifetime 19,151.60 100.000 0.00 19,151. 60 Valuation attached 4 MetLife Crum & Forster Group Anuity Contract #5978, payable to Gertrude M. Lydecker in monthly installments of $787.60 during her lifetime 48,564.99 100.000 0.00 48,564.99 Valuation attached 5 Gifts of cash from joint account to decedent's daughter, Mary Lydecker Moyer: 8/7/02 5,000.00 12/18/02 1,000.00 6,000.00 50.000 3,000.00 0.00 6 Gifts of cash from joint account to decedent's son, Richard A. Lydecker, Jr. 8/7/02 5,000.00 12/18/02 1,000.00 6,000.00 50.000 3,000.00 0.00 TOTAL (Also enter on line 7. Recapitulation> $ 165,782.01 (If more space is needed. insert additional sheets of same size.) HASPXXNUMBER Schedule G (Page 2) Estate of: Richard A Lydecker Item DOD Value Taxable No. Description of Asset % Int. Exclusion Value 7 Gifts of cash from joint account to decedent's daughter, Susan Lydecker Gibson: 8/7/02 5,000.00 12/18/02 1,000.00 6,000.00 50.000 3,000.00 0.00 Total (Carry forward to main schedule) 6,000.00 REV.1511 EX. (1.97) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Richard A Lydecker 21 2003 0640 Debts of decedent must be reDOrted on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Egger Funeral Home, Inc. 1,234.00 B. ADMINISTRATIVE COSTS: 1. 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: 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 Retum Prepare(s Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 1,234.00 HASPXXNUMBER (If more space is needed, insert additional sheets of samo size) REV-' 5' 3 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Richard A Lydecker 21 2003 0640 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERlY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) ( 1.2)] 1. Gertrude M. Lydecker 29 Elm Tree Circle Newville, PA 17241 Annuities, Schedule G, $165,782.01 Residue, $784,252.58 ~urviving Spouse 950,034.59 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ HA5PXXNUMBER (If more space is needed. Insert additional sheets of the same size) i I INDEX ESTATE OF RICHARD A. L YDECKER SSN: 149-01-8229 DOD: 07/072003 PENNSYLVANIA INHERITANCE TAX RETURN INDEX TO EXHIBITS Document Return Reference 1. Last Will and Testament Page 1, Line 8 2. Valuation of Anuities Schedule G, Items 1 through 4 500574,1 1 --._..~-~-- - POLLOCK, FULLENWIDER. CUNNINGHAM \TTERSON, PA, ~--- ....TTORNrvS "NO COUNSELORS ....T l...,oIt.._ SOUTHERN PINES. NORTH CAROL.INA LAST WILL AND TESTAMENT OF RICHARD A. LYDECKER I. RICHARD A. L YDECKER. a citizen and resident of the State of North . Carolina, and presently residing at 575 Overlook Drive. Seven Lakes. West End, Moore County. North Carolina, being of sound and disposing mind and free from duress, menace, fraud or undue influence of any person. but con- sidering the uncertainty of my earthly existence and desiring to dispose of all my property while in health and strength. do hereby make. publish and declare the following to be my Last Will and Testament, and I do hereby revoke any and all former Wills, Codicils, and testamentary dispositions by me made and establish this and this only as and for my Last Will. Item One That as of the date of the execution of this Will, I declare that I am mar- that my wife is GERTRUDE M. LYDECKER, and that I have three children. RICHARD A. LYDECKER. JR.. SUSAN LYDECKER JEWELL and MARY LYDECKER MOYER. Item Two Wherever appropriate, words used herein in the singular may include the plural or the plural may be read in the singular: the masculine may be read in the feminine: the feminine may be read in the masculine: and the masculine or feminine may include the neuter and the neuter may include the masculine or feminine. Item Three I direct that all of my legal debts, tuneral expenses, and the cost of the administration of my estate be paid as soon as practicable after my death. and I further direct that any expenses incurred in safeguarding any properties of my estate and in delivering the same to the legatees at their respective domiciles POLLOCK, FULLENWIDER:. shall be paid by my Personal Representative from my estate as administrative CUNNINGHAM" PATTERSON, p, "- expenses thereof. '-"0"10'1 .-r LAW zn E. ''''MlytV4IIIA '-VI. SOUTHUN ~IiIES. III C r Item Four , ; Some of my tangible personal property has little or no monetary value but I I I does have sentimental value to me, members of my family and others, and I hav made a memorandum written in my handwriting and signed by me which will be found with my Last Will and Testament, setting forth the articles of tangible personal property that I desire to be disposed of to the persons listed therein, . and I direct my Personal Representative to distribute the same in accordance with the provisions thereof. If for any reason said memorandum is not found with my Last Will and Testament and properly identified as such by my Personal . Representative. then it shall be conclusively presumed that no such memorandu exists. Item Five If my wife, GERTRUDE M. LYDECKER, and I shall die under such cir- cumstances that there is not sufficient evidence to determine the order of our , then it shall be presumed that she predeceased me; and my estate respects. in accordance with such Item Six I will and bequeath all of the rest of my tangible personal property. including any automobile or automobiles. jewelry. household furnishings and other articles of personal or household use as are mine. not hereinbefore dis- posed of. together with insurance policies relating thereto, to my wife, GERTRUDE M. L YDECKER, if she shall survive me. or if she shall not survive me, then such of my tangible personal property as my children, RICHARD A. LYDECKER, JR., SUSAN LYDECKER JEWELL and MARY LYDECKER MOYER, may desire shall be divided among them with such equality and appropriateness as they may agree. Any items remaining which they do not desire or can- not agree to the division thereof shall be sold by my Personal Representative and the proceeds derived therefrom divided equally among them. If any of the POLLOCK, FULLENWIDER, ' afore named beneficiaries shall not survive me, then this bequest shall pass CUNNINGH.... a PAnERSON, p. .... ATTQII.ln AT lAW to said beneficiaries surviving me. 235 E. ""..n"""IA AVE. SOUlllUII '''liS. II. C. - 2 - I I Item Seven I give. devise and bequeath all the rest, residue and remainder of my estate. both real and personal, of whatsoever kind. nature and description and wheresoever situated. which I may own or be entitled to appoint or dia- I pose of. or in which I may have any right. title or interest at the time of I my death. including any future interest. not hereinbefore disposed of. to my . wit'e. GERTRUDB M. LYDECKER. absolutely and in fee simple if she shall sur- vive me. and if she shall not survive me. then in equal shares to such of my children. RICHARD A. LYDECKER. JR.. SUSAN LYDBCKER JEWELL and MARY LYDECKER MOYER. as shall then be livinc and to the living issue. 2!!. stirpes of such of my children aforesaid sa shall be dead with issue then living -- such issue representing its parent and taking the share its parent would hav If any child of mine shall predecease me without issue. then deceased child's share shall be absorbed into and become a part of the portion passing hereunder to my living children or to the living issue shall be dead with issue surviving. Item Eight If any ot the funds and properties constituting a part of my estate , !!!!!! ~ in any person who is !!2!!. sui juris (as by North Carolina law detlned or in the opinion of two l1censed physicians of the State in which such person resides) at the time of such vesting. then I direct that such principal shall nevertheless be held in a separate trust by my Personal Representative herein named. as Trustee. and that the net income therefrom or the principal thereol shall be applied in such manner and at such intervals and in such amounts as the Trustee in their sole discretion shall deem requisite or desirable for the suitable support. care. education. general welfare. comfort and con- venience of such person until she or he shall become sui juris. Upon such person becoming sui juris (as by North Carolina law defined or in the opinion of two licensed physicians of the State in which such person resides), the then POLLOCK, FULLENWIDER. principal and any accumulated income of such trust shall be paid over, conveye CUNNINGHAM . I PATTERSON, p, .. IIt,TTQft.1Y1 AT LAW' 135 E. ~N.YLYA"IA AVE. SOUTHUII ""0. III. c. ! - 3 - \ - : \ and delivered, discharged of the trust. to such person, and upon the earlier I death of such person who has not become sui juris, the Trustee shall pay over I i the remainder of the separate trust to her or his Personal Representative. If I I in the sole judgment of the Trustee, the net income available for payment to I such beneficiary of such trust shall not be sufficient to meet the reasonable needs of the beneficiary, then and in that event. I authorize the Trustee to pay to or apply for the benefit of said beneficiary so much of the principal of the trust for said beneficiary as the Trustee, in their sole discretion shall from time to time deem requisite or desirable under the then existing circumstances. The exercise by the Trustee of the foregoing discretionary powers. and all decisions and determinations by the Trustee made pursuant thereto. shall be conClusive , nd binding upon all persons and for all purposes. Item Nine I nominate, constitute and appoint my wife, GERTRUDE M. LYDECKER, as nal Representative of this my Last Will and Testament, and in the event '~ she shall fail or cease to act as Personal Representative. then I nominate, con- stitute and appoint my son, RICHARD A. LYDECKER, JR. t and my son-in-law, SHERlLL T. MOYER, as Co- Personal Representatives, and in the event either of them shall fail or cease to act, I nominate, constitute and appoint the other as sole Personal Representative of this my Last Will and Testament. Item Ten I hereby grant unto my Personal Representative and also unto the Trustee (in the event any of my estate ~ !!!! in a person who is ~ sui juris) the continuing absolute discretionary power to deal with any property. real or per- sonal, held in my estate or in any trust as freely as [ might in the handling of my own affairs . Such power may be exercised independently and without prior or subsequent approval of any Court or jUdicial authority, and no person dealin with the Personal Representative or Trustee shall inquire into the propriety of any of the actions of my Personal Representative or Trustee. Without in any waro POLLOCK. FULLENWIOER. limiting the generality of the foregoing. and subject to Section 32-26 of the CUNNINGHAM . PATTERSON. P .. ATTO_IYI AT lAII 231 E. "I".nv..,,, AVE. SOUlltEIUI "JIB. II. C. - 4 - - General Statutes of ~orth Carolina. 1 hereby grant unto my Personal Representa- tive and Trustee hereunder, all the powers set forth in Section 28A-13-3 and Section 32-27 of the General Statutes of North Carolina, and these powers are hereby incorporated herein by reference and made a part of this instrument as if fully set out, and such powers are intended to be given to my Personal Representative and Trustee, hereunder, in addition to and not in substitution of the powers conferred by law. Item Eleven . I direct that my Personal Representative and Trustee shall be permitted to serve in such capacity in any jurisdiction without bond or other security . of any nature whatever for the faithful performance of her/their/his duties as either Personal Representative or Trustee. I, RICHARD A. LYDECKER, the Testator, sign my name to this instru- ment this AI., 4 I , 1983, and being first duly sworn, J rr day of n .A' I do hereby declare to the undersigned authority that I sign and execute this inst - ment as my Last Will and Testament and that I sign it willingly; that I execute it as my free and voluntary act for the purposes therein expressed, and that I am eighteen (18) years of age or older, of sound mind and under no constrain or undue ~nce. (SEAL) POLLOCK. FULLEIMIOU. CUNNINGHAM . PATTERSOII. P. ~ I AnOIllMIYS "T l.... n. E. ......nv...... AV(. SOUTHUI ".0. N. C. \ - 5 - I I '~. ~~ I e,. ~,. "t . I and . . the witnesses, sign 0 r names to this instru ent. being first duly sworn, and do hereby declare to the under- signed authority that the Testator signs and executes this instrument as his Last Will and that he signed it willingly. and that each of us, in the pres- i ence and hearing of the Testator, hereby signs this Will as witness to the Testator's signing. and that to the best of our knowledge the Testator is eigh- teen (18) years of age or older. of sound mind and under no constraint or undue influence. uJ. JII. ~ - Southern PIn.... North Caroliu. . Witness Address ~ I J;,,pJL. Southern Pinea, North Carolina Wi ess Address . L/ cx1 ~ Southern Pines. North Carolina Address STATE OF NORTH CAROLINA COUNTY OF MOORE Subscribed, sworn to and acknowledged before me by RICHARD A. the Testator, ~ SUbSC~~. sworn to before me b . ./........ --~ and . the witnesses, this "'7~ day of . ~ / u1J;~J _I Notary Public I My commission expires: I .11~/6 /114 , POllOCK, FULLENWIDER, CUNNINGHAM. PA.TTERSON. P. A. AnO""EYS .u L....W 135 E. PUIilSYlV,t,'UA AVE SOUTHEJlff ""lIES. " c. I _ 6 _ I I 2 NOVEMBER 25, 2003 GERTRUDE M LYDECKER 29 ELM TREE CIRCLE NEWVILLE, PA 17241 RE: Contract SPOO0370 Dear GERTRUDE M LYDECKER: We are pleased to advise you that we completed processing your claim for annuity benefits on November 25, 2003. In order to provide you with the benefit of flexibility in disbursing your funds, we have opened an AIG Annuity Bridge Account for you. The total amount of your claim proceeds is $46,364.30. The beginning balance of your AIG Annuity Bridge Account is $46,364.30, as described below: Non-Taxable Amount $23,733.86 Taxable Amount $22,630.44 Federal Tax Withheld $0.00 State Tax Withheld $0.00 ------------- $46,364.30 The taxable portion will be reported on Internal Revenue Service Form 1099-R. Your account will earn a competitive rate of interest and provide immediate access to your funds with no monthly service charge. Interest earnings on your AIG Anuuity Bridge Account will be reported as required by the Internal Revenue Service. State Street Bank and Trust will mail your new account kit shortly. The kit will include your personalized checks and a detailed explanation of your AIG Annuity Bridge Account. If you should have any questions, please call 1-800-331-4631. Sincerely, !3 /?1 ~ B. M. Graves Manager Annuity Claims AIG Annuity Insurance Company Memher (~ll\meril.afl Imernational Gr(l/lp. Illc. ESTATE OF GERTRUDE M. LYDECKER Valuation of Survivor Annuities Payable to Decedent's spouse AIG General Joint and Survivor Annuity Contract #008410551-1 838.46 per month x12 10,016.52 x5.1385 Annuity factor (See attached Tiger Table printout) 51,701.12 John Hancock Annuity #SI3003772 310.59 per month x 12 3,727.08 x5.1385 Annuity factor (See attached Tiger Table printout) 19,151.60 Met Life Crum & Forster Group Annuity Contract #5978 787.60 per month x12 9,451.20 x 5.1385 Annuity factor (See attached Tiger Table printout) 48,564.99 499960,1 ~ ,"" 1m] AMERIO\N GENERAL American General Income Solutions September 6, 2002 Rhoads & Sinon LLP Attorneys at Law Attn: Henry Rhoads One South Market Square Harrisburg PA 17108-1146 Re: Contract No.008410551-1 Payee: Richard Lydecker Dear Mr. Rhoads: We have been advised of the recent death of Richard Lydecker. Please accept our condolences in your time of loss. Mr. Lydecker established a Joint and Survivor 100% Supplementary Contract in May 1976. Contract number 008410551-1 provided monthly payments of $838.46 for as long as he were living. Upon the death of Mr. Lydecker, the payments are to continue to Gertrude Lydecker for the duration of her life. Upon her death the contract will end. There is no date of death value to report. Our records currently show that we have started paying Mrs. Lydecker. If you have any questions, please feel free to call on us. Sincerely, ~ C~;J Supplementary Contracts, 2-Dl (800) 242-6771 American General Life Companies American General Income Solutions Distributing products issued by: · American General Life Insurance Company, The United States Life Insurance Company in the City of New York Members of American In/ernational Group, Inc. Supplementary Contracts (SPIA Admin.) . P.O. Box 4266. Houston, TX 772 10-4266 .This Company does not solicit business in New York, John Hancock Life Insurance Company Insurance products are issued by: John Hancock Insurance Company John Hancock Variable Life Insurance Company (not licensed in New York) Life and Annuity Claim Services John Hancock Place Post Office Box 111 Boston, Massachusetts 02117 Phone: 1-800 732-5543 Fax: (617) 886-3119 September 4, 2003 Ms. Yvonne R. Durham Rhoads & Sinon, LLP 1 South Market Sq., Ith Floor P.O. Box 1146 Harrisburg, P A 17108-1146 Re: Richard A. Lydecker Contract No. RPS SI3003772 Dear Ms. Durham, This is in regard to Mr. Richard A. Lydecker's Joint Survivor 10 option that began in November 1991. In review, according to the original contract, Ms. Gertrude M. Lydecker is named as the joint beneficiary. Thank you for sending the death ce!1ificate copy and claim form completed by the joint , beneficiary. Within the next 3-5 business days, Ms. Gertrude M. Lydecker should receive the back checks from July 2003 and August 2003. Subsequent checks for her lifetime should be recei ved on or before the 2151 of each month. Regarding your value request, there is no date-of-death value available. If you still have any questions, please call 1-800-732-5543 and one of our service repre- sentatives will gladly help. Thank you. ~: Paul Clerici Claim Services 2 0 '0 -?.(f!) 2. CONTRACT SPECIFICATIONS RICHARD A. LYDECKER S13003772 $40,895.10 OCTOBER 11, 1991 FIRST MEASURING LIFE: 74/ SECOND MEASURING LIFE: 75 Payments of $310.59 per month will be made beginning : November 21, 1991 . For ten years and will continue while one or both of the measuring lives is living. Payments will initially be made to the Initial Payee, Richard M. Lydecker upon his death to Gertrude M. Lydecker living thereafter to the Annuitants Estate. 3 317-000 Metropolitan Life Insurance Company MetLife PO Box 740278, Atlanta, GA 30374 September 16, 2003 Mrs. Gertrude Lydecker 29 Elm Tree Cir Newville PA 17241 Re: CRUM & FORSTER Group Annuity Contract # 5978 Richard Lydeckcr - Deceased GAB #859498-1 Dear Mrs. Lydecker: We were sorry to hear that your husband died on July 7, 2003. Please accept our delayed condolences. Under the terms of the benefit option Mr. Lydecker at retirement, you are entitled to a surviving spouse estimated benefit in the amount of $787.60 per month, payable during your lifetime only. Your benefit commencement date was August 1,2003. Please complete the enclosed 2002 W-4P Federal Tax form and Banking Agreement form if you desire direct deposit of your benefits. Kindly return the completed forms along with a copy of the death certificate, marriage certificate and your birth certificate to commence prompt payment of your benefits. If further assistance is required please do not hesitate to contact me. Ene. F ACTORS FOR A LIFE OR LIVES Interest Rate: 3.0 % Age: 86 Payment Frequency: Monthly Life Estate Factor: 0.15207 Remainder Factor: 0.84793 Annuity Factor: 5.0691 Adjustment Factor: 1.0137 Adjusted Annuity: 5.1385 . . Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Richard A. Lydecker No. 00640 of 2003 also known as Date of Death Julv 7. 2003 , Deceased Social Security No. 149-01-8229 I. Sherill T. Mover Personal Representative 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 Decedenfs 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 verify that the statements made in this Inventory are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attomey: Sherill T. Moyer, Esquire I.D.No.: 15488 Address: Rhoads & Sinon LLP, P.O. Box 1146 Date / Harrisburg, PA 17108-1146 Telephone: (717) 233-5731 Description Value See attachment $785,486.58 Total: $785,486.58 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Dauphin County. Rev,llI92) ~OO482.1 . Estate of Richard A Lydecker Estate Inventory Valued as of Date of Death Cash & Cash Equivalents Alliance Government Reserves Money Market, Janney Montgomery Scott Acct. #HB26 5372-5320 $ 14,354.90 Total Cash & Cash Equivalents $ 14,354.90 No. of Shares Stocks 2 Agere Sys Inc Cl A New York Stock Exchange $ 5.22 52 Agere Sys Inc Cl B New York Stock Exchange 128.70 1,000 Artesian Res Corp Com Cl A NASDAQ Stocks 24,645.00 30 At&T Corp Com New New York Stock Exchange 591.45 Dividend at Date of Death 5.63 48 At&T Wireless Svcs Inc Common New York Stock Exchange 405.60 1,054 Bellsouth Corp Common New York Stock Exchange 29,021.89 48 Comcast Corp New Cl A NASDAQ Stocks 1,562.88 4,000 Exxon Mobil Corp Common New York Stock Exchange 144,800.00 Total Stocks 201,166.37 Page 1 (1) . Estate Inventory Par Value Bonds, Debentures & T -Bills 50,000 Bethlehem PA Area School District GO Bonds, dtd. 9/1/1997, ma t . 9/1/2013, 5% $ 54,702.00 Interest at Date of Death 875.00 20,000 Bucks County PA G.O. Bonds, dtd. 4/1/1998, mat. 5/1/2014, 5% 21,787.20 Interest at Date of Death 183.33 45,000 Cocalico School District PA Lancaster G.O. Bonds, dtd. 9/15/1998, mat. 2/15/2013, 5% 49,513.95 Interest at Date of Death 887.50 50,000 Ernmaus PA Gen Auth Revenue GTD Sch R Bonds, dtd. 7/15/1998, mat. 11/15/2014, 5% 53,243.25 Interest at Date of Death 361.11 15,000 FHLMC Remic Series 2539 Bonds, mat. 12/15/2030, 5.50%, Fact:l 15,136.20 Interest at Date of Death 13.71 25,000 FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 25,304.50 Interest at Date of Death 22.90 5,000 FHLMC Remic Series 2594 Bonds, Mat. 4/15/2033, 5.5%, Fact: 1 5,083.70 Interest at Date of Death 4.58 5,000 GNMA Remic Trust 2001-1, Mat. 2/20/2031, 6.50%, Fact: 1 5,245.00 Interest at Date of Death 5.40 50,000 GNMA Pass-Thru X Single Family Bonds, mat. 3/15/2027, 7.5%, Fact: 0.105696 12,757.62 Interest at Date of Death 84.24 50,000 Lower Merion Township PA School District G.O. Bonds, dtd. 4/1/1998, mat. 5/15/2015, 5.25% 56,949.00 Interest at Date of Death 379.17 Page 2 (2) . . Estate Inventory Par Value Bonds, Debentures & T -Bills 10,000 New Jersey Health Care Facs Bonds, dtd. 6/1/1979, mat. 7/1/2011, 7% $ 11,691.00 Interest at Date of Death 11.67 45,000 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 1/15/1998, mat. 7/15/2030, 4.625% 45,149.40 Interest at Date of Death 994.38 25,000 PA State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2007, 5% 27,785.50 Interest at Date of Death 541.67 50,000 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2010, 5.25% 56,221.50 Interest at Date of Death 1,137.50 50,000 PA State G.O. Bonds, dtd. 3/15/1997, mat. 9/15/2009, 5.125% 55,607.75 Interest at Date of Death 797.22 40,000 Pennsylvania State Turnpike Commn Oil Rev Bds, dtd. 8/1/1998, mat. 12/1/2010, 5.25% 45,258.80 Interest at Date of Death 210.00 Total Bonds, Debentures & T-Bills $ 547,945.75 No. of Shares Mutual Funds 2,188.823 Putnam Invs Fd Inc Cl A Mutual Funds, Money Market Fds $ 22,019.56 Total Mutual Funds 22,019.56 Total Inventory $ 785,486.58 Page 3 (3) COMMONWEALTH OF PENNSYLVANIA _ \,.BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE ~~~~~I~:~~~l TAX DIVISION NOTICE OF DETERMINATION AND HARRISBURG, PA 17IZ8-D6DI ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REv-m EX AFP lDl-D3' ReC'OfC1:jATE 03-15-2004 R~( .-:: ;:-~ ESTATE OF L YDECKER RICHARD A DATE OF DEATH 07-07-2003 FILE NUMBER 21 03-0640 .04 hi\R 12 r 1 :CBuNTY CUMBERLAND SHERIlL T MOYER ESQ ACN 201 RHDDES . SINDN LLP I A_unt __'H.. I PO BOX 1146 .,~ HBG PA 1710g ,( 'in 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, subBit the upper portion of this forB with your tax paYBent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ....... REV =483-Ex-AFP-Tor:.-o3i-----.-.-N'ifffcE--oF--uETERMiifA'fi'ifri-Aifu-ASSESS-MEN'T---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN __ ESTATE OF LYDECKER RICHARD A FILE NO.21 03-0640 ACN 201 DATE 03-15-2004 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed .00 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (_) AMOUNT 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 PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. 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: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF MILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REY-1313). Applications are available at the Office of the Register of WillS, 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 hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: 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, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIYE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REY-1501) for an explanation of administratively correctable errors. PENALTY: The 157- 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 would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: 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 (09) 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 Jenuary I, 1982 bear interest at the rate of six (67-) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after Jenuary I, 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 2004 are: Interest Daily Interest Daily Interest Daily '!!!r -B!!2- ~ :!!!r -B!!2- E!E!!!!:.- :!!!r ~ ~ 1982 207- .000548 1988-1991 117- .000301 2001 97- .000247 1983 167- .000438 1992 97- .000247 2002 6;( .000164 1984 117- .000301 1993-1994 77. .000192 2003 57- .000137 1985 137- .000356 1995-1998 97- .000247 2004 47- .000110 1986 107- .000274 1999 77. .000192 1986 107- .000274 2000 87- .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. .#1'" r' INRE: IN THE ORPHANS' COURT DIVISION ESTATE OF OF THE COURT OF C~M:~E)iS:29 RICHARD A. L YDECKER OF CUMBERLAND COUNTY, PENNSYLVANIA Deceased \. ~, NO. 00640 of2003 C\ 'ir:L APPROVAL OF ACCOUNT RELEASE AND INDEMNIFICATION WHEREAS, Richard A. Lydecker (the "Decedent") died testate on July 7, 2003, leaving a Will which was duly probated by the Register of Wills of Cumberland County, Pennsylvania on August 6,2003; and WHEREAS, the Decedent's Will appoints his wife, Gertrude M. Lydecker, as personal representative, or in the case of her refusal or failure to act, Decedent's son, Richard A. Lydecker, Jr., and his son-in-law, Sherill T. Moyer, as co-personal representatives. By Renunciations filed with the Register of Wills' Office of Cumberland County, Pennsylvania, Gertrude M. Lydecker and Richard A. Lydecker, Jr. declined to act as personal representatives and requested that Sherill T. Moyer be appointed as sole Executor; and WHEREAS, Letters Testamentary were duly granted Sherill T. Moyer (the "Executor") on August, 2003; and WHEREAS, Decedent's wife Gertrude M. Lydecker is the sole beneficiary and party in interest (the "Beneficiary"); and WHEREAS, the Executor and the Beneficiary desire that the Estate be concluded without the expense and formality of a court accounting; and 514495,1 .~. WHEREAS, the Executor is willing to consent to such a conclusion of the Estate upon receipt of a proper release and indemnification, which it is the purpose of this Agreement to provide. NOW, THEREFORE, the undersigned, for herself, her heirs, personal representatives and assigns: (1) States that she has examined the First and Final Account of the administration of Decedent's Estate, which is attached hereto as Exhibit "A", and approves the transactions and distributions set forth or proposed therein as though they had been confirmed absolutely by the Court having jurisdiction over the Estate. (2) Waives the filing and auditing of the Account by any Court and agrees that any Court having jurisdiction over the Estate may confirm the Account and any Proposed Distribution. (3) Acknowledges receipt from the Executor of the assets shown as having been distributed to her in such Account. (4) Does hereby absolutely and irrevocably release, remise, quitclaim and forever discharge the said Executor, his heirs and personal representatives, of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever relating to the Estate of the said Decedent. (5) Does hereby absolutely and irrevocably release the Executor from filing any Account, Petition for distribution or other document with the Court of Common Pleas of - 2 - ,o'l"''''''' Cumberland County, Pennsylvania, or in any other jurisdiction in connection with the Estate of the Decedent. (6) Does hereby agree to indemnify the Executor and hold him harmless to the extent of the Estate assets received by the undersigned from and against any and all claims, loss, liability or damage (including legal fees and costs) which the Executor may suffer or to which he may be subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, Orphans' Court Division, of Cumberland County, Pennsylvania, or any other court. This instrument shall be legally binding on the undersigned and her personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned has executed this Agreement on the ,Ao 7h. day of /J(a'r ,2004. yt?~4 QV\ \r,~~Vv\ Lv( ~lLjyVv~_ (SEAL) Witness Gertrude M. Lydecker - 3 - ~"l1I" COMMONWEALTH OF PENNSYLVANIA (7tun.hcrla-v d' : SS: COUNTY OF On this, the ~oT/... day of /11 a;--- , 2004, before me, a Notary Public, in and for the Commonwealth of Pennsylvania, the undersigned officer, personally appeared GERTRUDE M. L YDECKER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. 7L-/sY~~ (SEAL) Notary Public My Commission Expires: I-/S,D~ (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal Vicki L. Hopkins, Notary Public West Pennsboro Twp., Cumberland County My Commission EXD're~; ,ICl :;:'008 Member, Pennsylvania Associatio~"OfNotaries ex/-! 1-6// A IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 00640 of 2003 FIRST AND FINAL ACCOUNTING OF Sherill T. Moyer, Executor For ESTATE OF RICHARD A. LYDECKER Date of Death: July 7, 2003 Date of Appointment: August 6, 2003 Accounting for the Period: July 7, 2003 to February 29, 2004 Purpose of Account: Sherill T. Moyer, Executor, offers this account to acquaint interested parties with the transactions that have occurred. The account also indicates the proposed distribution of the Estate assets. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Sherill T. Moyer, Esquire Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 "EXHIBIT A" 514491.1 Estate of Richard A Lydecker Summary of Account Principal Page Receipts 2 $ 785,486.58 Net Gain on Sales or Other Dispositions 6 4,569.91 $ 790,056.49 Less Disbursements: 8 0.00 Balance Before Distributions $ 790,056.49 Less Distributions to Beneficiaries 9 790,056.49 Principal Balance On Hand 14 $ 0.00 For Information: Investments Made 15 Unpaid Expenses 26 Unrealized Gains and Losses 26 Inc:ome Receipts 26 $ 10,565.93 Net Gain on Sales or Other Dispositions 35 0.00 $ 10,565.93 Less Disbursements: 36 0.00 Balance Before Distributions $ 10,565.93 Less Distributions to Beneficiaries 37 10.565.93 Income Balance on Hand 38 $ 0.00 For Information: Investments Made 39 Unpaid Expenses 39 Unrealized Gains and Losses 39 Combined Balance on Hand $ 0.00 Page 1 (1) Estate of Richard A Lydecker Receipts of PrincIpal Inventory Value Cash and Cash Equivalents 07/07/2003 Alliance Government Reserves Money Market, Janney Montgomery Scott Acct. #HB26 5372-5320 $ 14,354.90 Total Cash and Cash Equivalents $ 14,354.90 No. of Inventory Value Shares Stocks 07/07/2003 2 Agere Sys Inc Cl A New York Stock Exchange $ 5.22 52 Agere Sys Inc Cl B New York Stock Exchange 128.70 1,000 Artesian Res Corp Corn Cl A NASDAQ Stocks 24,645.00 I 30 At&T Corp Corn New New York Stock Exchange 591.45 Dividend at Date of Death 5.63 48 At&T Wireless Svcs Inc Connon New York Stock Exchange 405.60 1,054 Bellsouth Corp Connon New York Stock Exchange 29,021.89 48 Comcast Corp New Cl A NASDAQ Stocks 1,562.88 4,000 Exxon Mobil Corp Connon New York Stock Exchange 144,800.00 Total Stocks 201,166.37 Page 1 (2) Receipts of Principal (Continued) Par Inventory Value Value Bonds, Debentures & T -Bills 07/07/2003 50,000 Bethlehem PA Area School District GO Bonds, dtd. 9/1 /1997, ma t . 9/1/2013, 5% $ 54,702.00 Interest to Date of Death 875.00 20,000 Bucks County PA G.O. Bonds, dtd. 4/1/1998, mat. 5/1/2014, 5% 21,787.20 Interest to Date of Death 183.33 45,000 Cocalico School District PA Lancaster G.O. Bonds, dtd. 9/15/1998, ma t . 2/15/2013, 5% 49,513.95 Interest to Date of Death 887.50 50,000 Emmaus PA Gen Auth Revenue GTD Sch R Bonds, dtd. 7/15/1998, mat. 11/15/2014, 5% 53,243.25 Interest to Date of Death 361.11 15,000 FHLMC Remic Series 2539 Bonds, mat. 12/15/2030, 5.50%, Fact:1 15,136.20 Interest to Date of Death 13.71 25,000 FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 25,304.50 Interest to Date of Death 22.90 5,000 FHLMC Remic Series 2594 Bonds, Mat. 4/15/2033, 5.5%, Fact: 1 5,083.70 Interest to Date of Death 4.58 5,000 GNMA Remic Trust 2001-1, Mat. 2/20/2031, 6.50%, Fact: 1 5,245.00 Interest to Date of Death 5.40 Page 2 (3) Receipts of Principal (Continued) Par Inventory Value Value Bonds, Debentures & T -Bills 07/07/2003 50,000 GNMA Pass-Thru X Single Family Bonds, mat. 3/15/2027, 7.5%, Fact: 0.105696 $ 12,757.62 Interest to Date of Death 84.24 50,000 Lower Merion Township PA School District G.O. Bonds, dtd. 4 / 1 /1 998, mat. 5/15/2015, 5.25% 56,949.00 Interest to Date of Death 379.17 10,000 New Jersey Health Care Facs Bonds, dtd. 6/1/1979, mat. 7/1/2011 , 7% 11,691.00 Interest to Date of Death 11.67 45,000 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 1/15/1998, mat. 7/15/2030, 4.625% 45,149.40 Interest to Date of Death 994.38 25,000 PA State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2007, 5% 27,785.50 Interest to Date of Death 541.67 50,000 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2010, 5.25% 56,221.50 Interest to Date of Death 1,137.50 50,000 PA State G.O. Bonds, dtd. 3 / 15 /1997, ma t . 9/15/2009, 5.125% 55,607.75 Interest to Date of Death 797.22 40,000 Pennsylvania State Turnpike Commn Oil Rev Bds, dtd. 8 /1 /19 9 8, ma t. 12/1/2010, 5.25% 45,258.80 Pa.ge 3 (4) Receipts of Principal (Continued) Par Inventory Value Value Bonds, Debentures & T -Bills 07/07/2003 Interest to Date of Death 210.00 Total Bonds, Debentures & T-Bills $ 547,945.75 No. of Inventory Value Shares Mutual Funds 07/07/2003 2,188.823 Putnam Invs Fd Inc Cl A Mutual Funds, Money Market Fds $ 22,019.56 Total Mutual Funds 22,019.56 Total Receipts of Principal $ 785,486.58 Pa~,e 4 (5) Estate of Richard A Lydecker Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 08/15/2003 Redemption 15,000 Par FHLMC Remic Series 2539 Bonds, mat. 12/15/2030, 5.50%, Fact:1 I nventoried at $ 15,136.20 Net Proceeds 15,000.00 $ 136.20 08/15/2003 Redemption 4,000 Par FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 Partial redemption Inventoried at $ 4,048.72 Net Proceeds 4,000.00 48.72 08/25/2003 Collection Alliance Government Reserves Money Market, Janney Montgomery Scott Acct. #HB26 5372-5320 Net Proceeds $ 21,203.26 Carried at 21,203.26 09/11/2003 Redemption 13,000 Par FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 Inventoried at $ 13,158.34 Net Proceeds 13,000.00 158.34 10/08/2003 Sale 2,500 Shares Exxon Mobil Corp Common New York Stock Exchange Net Proceeds $ 94,240.55 Inventoried at 90,500.00 $ 3,740.55 Page 1 (6) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 10/15/2003 Redemption 6,000 Par FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 Inventoried at $ 6,073.08 Net Proceeds 6,000.00 $ 73.08 11/05/2003 Sale 2,188.823 Shares Putnam Invs Fd Inc C1 A Mutual Funds, Money Market Fds Net Proceeds $ 23,310.96 Inventoried at 22,019.56 $ 1,291.40 11/17/2003 Redemption 2,000 Par FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 Inventoried at $ 2,024.36 Net Proceeds 2,000.00 24.36 11/:20/2003 Sale 30 Shares At&T Corp Com New New York Stock Exchange Inventoried at $ 591 .45 Net Proceeds 570.87 20.58 01/09/2004 Sale 2 Shares Agere Sys Inc Cl A New York Stock Exchange Odd lot tender Inventoried at $ 5.22 Net Proceeds 4.46 0.76 Total Gains and Losses $ 5,031.95 $ 462.04 Net Gain $ 4,569.91 Page 2 (7) Estate of Richard A Lydecker Disbursements of PrIncipal Date Paid Amount Paid Total Disbursements of Principal $ 0.00 Page 1 (8) Estate of Richard A Lydecker Distributions of Principal to Beneficiaries Distribution Value Gertrude M. Lydecker 07/25/2003 Cash $ 2,615.34 Distribution from decedent's account 08/19/2003 Cash 5,371.34 Distribution from decedent's account 11/20/2003 Cash 570.87 Proceeds of sale of AT&T stock 01/09/2004 200 Shares 7,073.00 Aflac Inc Common New York Stock Exchange 01/09/2004 52 Shares 128.70 Agere Sys Inc Cl B New York Stock Exchange 01/09/2004 1,000 Shares 24,645.00 Artesian Res Corp Com Cl A NASDAQ Stocks 01/09/2004 20,000 Par 21,787.20 Bucks County PA G.O. Bonds, dtd. 4/1/1998, mat. 5/1/2014, 5% 01/09/2004 200 Shares 15,464.00 Bank Amer Corp Common New York Stock Exchange 01/09/2004 302 Shares 8,315.57 Bellsouth Corp Common New York Stock Exchange 01/09/2004 50,000 Par 54,702.00 Bethlehem PA Area School District GO Bonds, dtd. 9/1/1997, mat. 9/1/2013, 5% Page 1 (9) Distributions of Principal to Beneficiaries (Continued) Distribution Value Gertrude M. Lydecker 01/09/2004 200 Shares $ 5,445.00 Bristol Myers Squibb Co Common New York Stock Exchange 01/09/2004 148 Shares 4,847.88 Comcast Corp New Cl A NASDAQ Stocks 01/09/2004 50,000 Par 53,243.25 Emmaus PA Gen Auth Revenue GTD Sch R Bonds, dtd. 7/15/1998, mat. 11/15/2014, 5% 01/09/2004 1,500 Shares 54,300.00 Exxon Mobil Corp Common New York Stock Exchange 01/09/2004 5,000 Par 5,083.70 FHLMC Remic Series 2594 Bonds, Mat. 4/15/2033, 5.5%, Fact: 1 01/09/2004 25,000 Par 20,976.54 Fed Home Loan Mtg Corp REMIC 2610 CL VB 5.50%, due 07/15/24, dtd. 05/01/03 01/09/2004 10,000 Par 6,681.00 Fed Home Loan Mtg Corp REMIC 2680 CL HA 6.0%, due 09/15/33, dtd 9/01/03 01/09/2004 15,000 Par 12,612.91 Fed Home Loan Mtg Corp REMIC 2680 CL MA 5.50%, due 10/15/32, dtd. 09/01/33 01/09/2004 5,000 Par 5,245.00 GNMA Remic Trust 2001-1, Mat. 2/20/2031, 6.50%, Fact: 1 Pagle 2 (10) Distributions of Principal to Beneficiaries (Continued) Distribution Value Gertrude M. Lydecker 01/09/2004 20,000 Par $ 18,375.00 GNMA REMIC Ser. 2003-51 CL CG, 5%, due 06/20/33, dtd. 06/01/03 01/09/2004 50,000 Par 3,155.45 GNMA Pass-Thru X Single Family Bonds, mat. 3/15/2027, 7.5%, Fact: 0.105696 01/09/2004 500 Shares 15,900.00 General Elec Co Common New York Stock Exchange 01/09/2004 300 Shares 15,198.99 Johnson & Johnson Common New York Stock Exchange 01/09/2004 50,000 Par 56,949.00 Lower Merion Township PA School District G.O. Bonds, dtd. 4/1/1998, mat. 5/15/2015, 5.25% 01/09/2004 10,000 Par 11,691.00 New Jersey Health Care Facs Bonds, dtd. 6/1/1 97 9 , ma t. 7/1/2011, 7% 01/09/2004 45,000 Par 45,149.40 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 1/15/1998, mat. 7/15/2030, 4.625% 01/09/2004 25,000 Par 27,785.50 PA State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2007, 5% 01/09/2004 50,000 Par 56,221.50 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2010, 5.25% Page 3 (11 ) Distributions of Principal to Beneficiaries (Continued) Distribution Value Gertrude M. Lydecker 01/09/2004 50,000 Par $ 55,607.75 PA State G.O. Bonds, dtd. 3/15/1997, mat. 9/15/2009, 5.125% 01/09/2004 40,000 Par 45,258.80 Pennsylvania State Turnpike Commn Oil Rev Bds, dtd. 8/1/1998, mat. 12/1/2010, 5.25% 01/09/2004 500 Shares 15,870.00 Pfizer Inc Common New York Stock Exchange 01/09/2004 500 Shares 15,585.00 Ugi Corp New Common New York Stock Exchange 01/09/2004 100 Shares 6,038.00 Wal Mart Stores Inc Common New York Stock Exchange 01/09/2004 200 Shares 8,469.00 Washington Mut Inc Common New York Stock Exchange 01/12/2004 45,000 Par 49,513.95 Cocalico School District PA Lancaster G.O. Bonds, dtd. 9/ 15 /19 9 8 , ma t . 2/15/2013, 5% 01/12/2004 Cash 8,477.62 01/29/2004 48 Shares 405.60 At&T Wireless Svcs Inc Common New York Stock Exchange Page 4 (12) . Distributions of Principal to Beneficiaries (Continued) Distribution Value Gertrude M. Lydecker 01/29/2004 752 Shares $ 20,706.32 Bellsouth Corp Common New York Stock Exchange 01/30/2004 Cash 4,590.31 $ 790,056.49 Total Distributions of Principal $ 790,056.49 Page 5 (13) Estate of Richard A Lydecker Principal Balance On Hand Valued as of April 20, 2004 Inventory Value Total Balance on Hand $ 0.00 Page 1 (14) Estate of Richard A Lydecker Information Schedules - Principal Inventory New Investments Value Aflac Inc Common New York Stock Exchange 10/16/2003 200 Shs. Purchased $ 7,073.00 Bank Amer Corp Common New York Stock Exchange 11/07/2003 200 Shs. Purchased $ 15,464.00 Bristol Myers Squibb Co Common New York Stock Exchange 11/14/2003 200 Shs. Purchased $ 5,445.00 Comcast Corp New Cl A NASDAQ Stocks 10/15/2003 100 Shs. Purchased $ 3,285.00 Fed Home Loan Mtg Corp REMIC 2610 CL VB 5.50%, due 07/15/24, dtd. 05/01/03 08/25/2003 25,000 Par Purchased $ 25,040.63 Fed Home Loan Mtg Corp REMIC 2680 CL HA 6.0%, due 09/15/33, dtd 9/01/03 09/30/2003 10,000 Par Purchased $ 9,987.50 Fed Home Loan Mtg Corp REMIC 2680 CL MA 5.50%, due 10/15/32, dtd. 09/01/33 09/16/2003 15,000 Par Purchased $ 14,981.25 General Elec Co Common New York Stock Exchange 10/08/2003 500 Shs. Purchased $ 15,900.00 Page 1 (15) Information Schedules - Principal (Continued) Inventory New Investments Value GNMA REMIC Ser. 2003-51 CL CG, 5%, due 06/20/33, dtd. 06/01/03 10/16/2003 20,000 Par Purchased $ 18,375.00 GNMA REMIC Ser 2003-51 CL CG, 59- due 06/20/33, dtd 0, 06/01/03 Johnson & Johnson Cornman New York Stock Exchange 101/15/2003 100 Shs. Purchased $ 5,068.33 101/15/2003 200 Shs. Purchased 10,130.66 Pfizer Inc Cornman New York Stock Exchange 10/08/2003 500 Shs. Purchased $ 15,870.00 Ugi Corp New Cornman New York Stock Exchange 10/08/2003 500 Shs. Purchased $ 15,585.00 Wal Mart Stores Inc Cornman New York Stock Exchange 10/15/2003 100 Shs. Purchased $ 6,038.00 Washington Mut Inc Cornman New York Stock Exchange 10/16/2003 200 Shs. Purchased $ 8,469.00 Total New Investments $ 176,712.37 Inventory Exchanges and Stock Distributions Value Aflac Inc Cornman New York Stock Exchange 10/16/2003 200 Shs. Purchased $ 7,073.00 Page 2 (16) Information Schedules - Principal (Continued) Inventory Exchanges and Stock Distributions Value Aflac Inc Common New York Stock Exchange (Continued) 01/09/2004 (200) Shs. Distribution $ (7,073.00) To Gertrude M. Lydecker Agere Sys Inc CI A New York Stock Exchange 07/07/2003 2 Shs. Received $ 5.22 01/09/2004 (2) Shs. Sold (5.22) Odd lot tender Agere Sys Inc CI B New York Stock Exchange 07/07/2003 52 Shs. Received $ 128.70 01/09/2004 (52) Shs. Distribution (128.70) To Gertrude M. Lydecker Artesian Res Corp Com CI A NASDAQ Stocks 07/07/2003 1,000 Shs. Received $ 24,645.00 01/09/2004 (1,000) Shs. Distribution (24,645.00) To Gertrude M. Lydecker At&T Corp Com New New York Stock Exchange 07/07/2003 30 Shs. Received $ 591.45 11/20/2003 (30) Shs. Sold (591.45) At&T Wireless Svcs Inc Common New York Stock Exchange 07/07/2003 48 Shs. Received $ 405.60 Page 3 (17) Information Schedules - Principal (Continued) Inventory Ex,changes and Stock Distributions Value At&T Wireless Svcs Inc Cornman New York Stock Exchange (Continued) 01/29/2004 (48) Shs. Distribution $ (405.60) To Gertrude M. Lydecker Bank Arner Corp Cornman New York Stock Exchange 11/07/2003 200 Shs. Purchased $ 15,464.00 01/09/2004 (200) Shs. Distribution (15,464.00) To Gertrude M. Lydecker Bellsouth Corp Cornman New York Stock Exchange 07/07/2003 1,054 Shs. Received $ 29,021.89 01/09/2004 (302) Shs. Distribution (8,315.57) To Gertrude M. Lydecker 752 Shs. On Hand $ 20,706.32 01/29/2004 (752) Shs. Distribution (20,706.32) To Gertrude M. Lydecker Bethlehem PA Area School District GO Bonds, dtd. 9/1/1997, ma t . 9/1/2013, 5% 07/07/2003 50,000 Par Received $ 54,702.00 01/09/2004 (50,000) Par Distribution (54,702.00) To Gertrude M. Lydecker Bristol Myers Squibb Co Cornmon New York Stock Exchange 11/14/2003 200 Shs. Purchased $ 5,445.00 01/09/2004 (200) Shs. Distribution (5,445.00) To Gertrude M. Lydecker Page 4 (18) Information Schedules - Principal (Continued) Inventory Ex,changes and Stock Distributions Value Bucks County PA G.O. Bonds, dtd. 4 / 1 /19 9 8, ma t . 5/1/2014, 5% 07/07/2003 20,000 Par Received $ 21,787.20 01/09/2004 (20,000) Par Distribution (21,787,20) To Gertrude M. Lydecker Cocalico School District PA Lancaster G.O. Bonds, dtd. 9/15/1998, mat. 2/15/2013, 5% 07/07/2003 45,000 Par Received $ 49,513.95 01/12/2004 (45,000) Par Distribution (49,513.95) To Gertrude M. Lydecker Comcast Corp New Cl A NASDAQ Stocks 07/07/2003 48 Shs. Received $ 1,562.88 10/15/2003 100 Shs. Purchased 3,285.00 148 Shs. On Hand $ 4,847.88 01/09/2004 (148) Shs. Distribution (4,847.88) To Gertrude M. Lydecker Emmaus PA Gen Auth Revenue GTD Sch R Bonds, dtd. 7/15/1998, mat. 11/15/2014, 5% 07/07/2003 50,000 Par Received $ 53,243.25 01/09/2004 (50,000) Par Distribution (53,243.25) To Gertrude M. Lydecker Exxon Mobil Corp Common New York Stock Exchange 07/07/2003 4,000 Shs. Received $ 144,800.00 10/08/2003 (2,500) Shs. Sold (90,500.00) 1,500 Shs. On Hand $ 54,300.00 01/09/2004 (1,500) Shs. Distribution (54,300.00) To Gertrude M. Lydecker Page 5 (19) Information Schedules - Principal (Continued) Inventory Exchanges and Stock Distributions Value FHLMC Remic Series 2539 Bonds, mat. 12/15/2030, 5.50%, Fact:1 07/07/2003 15,000 Par Received $ 15,136.20 08/15/2003 (15,000) Par Redeemed (15,136.20) FHLMC Remic Series 2551 Bonds, dtd. 1/1/03, due 1/15/2033, 5.5%, Fact: 1 07/07/2003 25,000 Par Received $ 25,304.50 08:/15/2003 (4,000) Par Redeemed (4,048.72) Partial redemption 21,000 Par On Hand $ 21,255.78 09/11/2003 (13,000) Par Redeemed (13,158.34) 8,000 Par On Hand $ 8,097.44 10/15/2003 (6,000) Par Redeemed (6,073.08) 2,000 Par On Hand $ 2,024.36 11/17/2003 (2,000) Par Redeemed (2,024.36) FHLMC Remic Series 2594 Bonds, Mat. 4/15/2033, 5.5%, Fact: 1 07/07/2003 5,000 Par Received $ 5,083.70 01/09/2004 (5,000) Par Distribution (5,083.70) To Gertrude M. Lydecker Fed Home Loan Mtg Corp REMIC 2610 CL VB 5.50%, due 07/15/24, dtd. 05/01/03 08/25/2003 25,000 Par Purchased $ 25,040.63 09/15/2003 Return of principal (667.51 ) 10/15/2003 Return of principal (1,353.41) 11/17/2003 Return of principal (1,032.33) 12/15/2003 Return of principal (595.75) 01/08/2004 Return of principal (415.09) 25,000 Par On Hand $ 20,976.54 Page 6 (20) Information Schedules - Principal (Continued) Inventory Exchanges and Stock Distributions Value Fed Home Loan Mtg Corp REMIC 2610 CL VB 5.50%, due 07/15/24, dtd. 05/01/03 (Continued) 01/09/2004 (25,000) Par Distribution $ (20,976.54) To Gertrude M. Lydecker Fed Home Loan Mtg Corp REMIC 2680 CL HA 6.0%, due 09/15/33, dtd 9/01/03 09/30/2003 10,000 Par Purchased $ 9,987.50 10/15/2003 Return of principal (1,200.21) 11/18/2003 Return of principal (793.38) 12/29/2003 Return of principal (716.53) 01/08/2004 Return of principal (596.38) 10,000 Par On Hand $ 6,681.00 01/09/2004 (10,000) Par Distribution (6,681.00) To Gertrude M. Lydecker Fed Home Loan Mtg Corp REMIC 2680 CL MA 5.50%, due 10/15/32, dtd. 09/01/33 09/16/2003 15,000 Par Purchased $ 14,981.25 10/15/2003 Return of principal (967.37) 11/17/2003 Return of principal (804.39) 12/15/2003 Return of principal (289.85) 01/08/2004 Return of principal (306.73) 15,000 Par On Hand $ 12,612.91 01/09/2004 (15,000) Par Distribution (12,612.91) To Gertrude M. Lydecker General Elec Co Common New York Stock Exchange 10/08/2003 500 Shs. Purchased $ 15,900.00 01/09/2004 (500) Shs. Distribution (15,900.00) To Gertrude M. Lydecker Page 7 (21 ) Information Schedules - Principal (Continued) Inventory Exchanges and Stock Distributions Value GNMA Remic Trust 2001-1, Mat. 2/20/2031, 6.50%, Fact: 1 07/07/2003 5,000 Par Received $ 5,245.00 01./09/2004 (5,000) Par Distribution (5,245.00) To Gertrude M. Lydecker GNMA REMIC Ser. 2003-51 CL CG, 5%, due 06/20/33, dtd. 06/01/03 10/16/2003 20,000 Par Purchased $ 18,375.00 GNMA REMIC Ser 2003-51 CL CG, 5%, due 06/20/33, dtd 06/01/03 01/09/2004 (20,000) Par Distribution (18,375.00) To Gertrude M. Lydecker GNMA Pass-Thru X Single Family Bonds, mat. 3/15/2027, 7.5%, Fact: 0.105696 07/07/2003 50,000 Par Received $ 12,757.62 07/15/2003 Return of principal (7,136.11 ) 08/15/2003 Return of principal (7.05) 09/15/2003 Return of principal (7.10) 10/15/2003 Return of principal (6.91) 11/17/2003 Return of principal (6.95) 12/15/2003 Return of principal (7.00) 01/08/2004 Return of principal (2,431.05) 50,000 Par On Hand $ 3,155.45 01/09/2004 (50,000) Par Distribution (3,155.45) To Gertrude M. Lydecker Johnson & Johnson Common New York Stock Exchange 10/15/2003 100 Shs. Purchased $ 5,068.33 10/15/2003 200 Shs. Purchased 10,130.66 300 Shs. On Hand $ 15,198.99 Page 8 (22) Information Schedules - Principal (Continued) Inventory Ex:changes and Stock Distributions Value Johnson & Johnson Cornmon New York Stock Exchange (Continued) 01/09/2004 (300) Shs. Distribution $ (15,198.99) To Gertrude M. Lydecker Lower Merion Township PA School District G.O. Bonds, dtd. 4/1/1998, mat. 5/15/2015, 5.25% 07/07/2003 50,000 Par Received $ 56,949.00 01/09/2004 (50,000) Par Distribution (56,949.00) To Gertrude M. Lydecker New Jersey Health Care Facs Bonds, dtd. 6/1/197 9 , ma t. 7/1/2011, 7% 07/07/2003 10,000 Par Received $ 11,691.00 01/09/2004 (10,000) Par Distribution (11,691.00) To Gertrude M. Lydecker Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 1/15/1998, mat. 7/15/2030, 4.625% 07/07/2003 45,000 Par Received $ 45,149.40 01/09/2004 (45,000) Par Distribution (45,149.40) To Gertrude M. Lydecker PA State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2007, 5% 07/07/2003 25,000 Par Received $ 27,785.50 01/09/2004 (25,000) Par Distribution (27,785.50) To Gertrude M. Lydecker Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2010, 5.25% 07/07/2003 50,000 Par Received $ 56,221.50 Page 9 (23) Information Schedules - Principal (Continued) Inventory Exchanges and Stock Distributions Value Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2010, 5.25% (Continued) 01/09/2004 (50,000) Par Distribution $ (56,221.50) To Gertrude M. Lydecker PA State G.O. Bonds, dtd. 3/15/1997, mat. 9/15/2009, 5.125% 07/07/2003 50,000 Par Received $ 55,607.75 01/09/2004 (50,000) Par Distribution (55,607.75) To Gertrude M. Lydecker Pennsylvania State Turnpike Commn Oil Rev Bds, dtd. 8/1/1998, mat. 12/1/2010, 5.25% 07/07/2003 40,000 Par Received $ 45,258.80 01/09/2004 (40,000) Par Distribution (45,258.80) To Gertrude M. Lydecker Pfizer Inc Common New York Stock Exchange 10/08/2003 500 Shs. Purchased $ 15,870.00 01./09/2004 (500) Shs. Distribution (15,870.00) To Gertrude M. Lydecker Putnam Invs Fd Inc Cl A Mutual Funds, Money Market Fds 07/07/2003 2,188.823 Shs. Received $ 22,019.56 11/05/2003 (2,188.823) Shs. Sold (22,019.56) Ugi Corp New Common New York Stock Exchange 10/08/2003 500 Shs. Purchased $ 15,585.00 01/09/2004 (500) Shs. Distribution (15,585.00) To Gertrude M. Lydecker Pa~Je 10 (24) Information Schedules - Principal (Continued) Inventory Ex:changes and Stock Distributions Value Wal Mart Stores Inc Common New York Stock Exchange 10/15/2003 100 Shs. Purchased $ 6,038.00 01/09/2004 (100) Shs. Distribution (6,038.00) To Gertrude M. Lydecker Washington Mut Inc Common New York Stock Exchange 10/16/2003 200 Shs. Purchased $ 8,469.00 01/09/2004 (200) Shs. Distribution (8,469.00) To Gertrude M. Lydecker Page 11 (25) Estate of Richard A Lydecker Receipts of Income \ Income Collected Aflac Inc Common New York Stock Exchange 12/01/2003 Dividend on 200 Shares $ 16.00 $ 16.00 Artesian Res Corp Com CI A NASDAQ Stocks 08/22/2003 Dividend On 1,000 Shares $ 198.40 11/21/2003 Dividend on 1,000 Shares 202.50 400.90 At&T Corp Com New New York Stock Exchange 08/17/2003 Dividend on 30 Shares $ 5.63 Less accrued portion (5.63) 0.00 Bank Amer Corp Common New York Stock Exchange 12/26/2003 Dividend on 200 Shares $ 160.00 160.00 Bellsouth Corp Common New York Stock Exchange 08/01/2003 Dividend On 352 Shares $ 80.96 08/14/2003 Dividend on 702 Shares 161. 46 11/03/2003 Dividend on 352 Shares 80.96 323.38 Page! 1 (26) Receipts of Income (Continued) \ Bethlehem PA Area School District GO Bonds, dtd. 9/1/1997, mat. 9/1/2013,5% 09/02/2003 Interest on 50,000 Par $ 1,250.00 Less accrued portion (875.00) 375.00 Bucks County PA G.O. Bonds, dtd. 4/1/1998, mat. 5/1/2014, 5% 11/03/2003 Interest on 20,000 Par $ 500.00 Less accrued portion (183.33) 316.67 Cocalico School District PA Lancaster G.O. Bonds, dtd. 9/15/1998, mat. 2/15/2013, 5% 08/15/2003 Interest on 45,000 Par $ 1,125.00 Less accrued portion (887.50) 237.50 IEmmaus PA Gen Auth Revenue GTD Sch R Bonds, dtd. 7/15/1998, mat. '11/15/2014,5% 11/17/2003 Interest on 50,000 Par $ 1,250.00 Less accrued portion (361.11) 888.89 Page 2 (27) Receipts of Income (Continued) Alliance Cap Reserves Acct. #HB26 5372-5322 08/15/2003 Interest $ 0.48 08/20/2003 Interest 0.03 09/15/2003 Interest 2.54 10/15/2003 Interest 3.31 11/14/2003 Interest 1. 08 12/31/2003 Interest 2.92 01/05/2004 Interest 0.88 01/30/2004 Interest 0.31 $ 11.55 Exxon Mobil Corp Common New York Stock Exchange 09/10/2003 Dividend on 4,000 Shares $ 1,000.00 12/10/2003 Dividend on 1,500 Shares 375.00 1,375.00 FHLMC Remic Series 2539 Bonds, mat. 12/15/2030, 5.50%, Fact:1 07/15/2003 Interest on 15,000 Par $ 68.75 Less accrued portion (13.71) 08/15/2003 Interest on 15,000 Par 68.75 123.79 FHLMC Remic Series 2551 Bonds, dtd. 1/1103, due 1/15/2033, 5.5%, Fact: 1 07/15/2003 Interest on 25,000 Par $ 114.58 Less accrued portion (22.90) 08/15/2003 Interest on 25,000 Par 114.58 09/15/2003 Interest on 8,000 Par 96.25 Page 3 (28) Receipts of Income (Continued) FHLMC Remic Series 2551 Bonds, dtd. 1/1103, due 1/15/2033, 5.5%, Fact: 1 10/16/2003 Interest on 8,000 Par $ 36.67 11/18/2003 Interest on 0 Par 9.17 $ 348.35 FHLMC Remic Series 2594 Bonds, Mat. 4/15/2033, 5.5%, Fact: 1 07/15/2003 Interest on 5,000 Par $ 22.92 Less accrued portion (4.58) 08/15/2003 Interest on 5,000 Par 22.92 09/15/2003 Interest on 5,000 Par 22.92 10/15/2003 Interest on 5,000 Par 22.92 11/17/2003 Interest on 5,000 Par 22.92 12/15/2003 Interest on 5,000 Par 22.92 01/15/2004 Interest on 0 Par 22.92 155.86 Fed Home Loan Mtg Corp REMIC 2610 CL VB 5.50%, due 07/15/24, dtd. 05/01/03 09/17/2003 Interest on 25,000 Par $ 114.58 10/15/2003 Interest on 25,000 Par 111.52 11/17/2003 Interest on 25,000 Par 105.32 12/15/2003 Interest on 25,000 Par 100.59 01/15/2004 Interest on 0 Par 97.86 529.87 Fed Home Loan Mtg Corp REMIC 2680 CL HA 6.0%, due 09/15/33, dtd 9/01/03 09/30/2003 Accrued paid on purchase $ (48.33) Page 4 (29) Receipts of Income (Continued) Fed Home Loan Mtg Corp REMIC 2680 CL HA 6.0%, due 09/15/33, dtd 9/01/03 10/15/2003 Interest on 10,000 Par $ 50.00 11/17/2003 Interest on 10,000 Par 44.00 12/15/2003 Interest on 10,000 Par 40.03 01/15/2004 Interest on 0 Par 36.45 $ 122.15 Fed Home Loan Mtg Corp REMIC 2680 CL MA 5.50%, due 10/15/32, dtd. 09/01/33 09/16/2003 Accrued paid on purchase $ (66.46) 10/15/2003 Interest on 15,000 Par 68.75 11/17/2003 Interest on 15,000 Par 64.32 12/15/2003 Interest on 15,000 Par 60.63 01/15/2004 Interest on 0 Par 59.30 186.54 General Elec Co Common New York Stock Exchange 01/26/2004 Dividend on 0 Shares $ 100.00 100.00 GNMA Remic Trust 2001-1, Mat. 2/20/2031,6.50%, Fact: 1 07/21/2003 Interest on 5,000 Par $ 27.08 Less accrued portion (5.40) 08/20/2003 Interest on 5,000 Par 27.08 09/22/2003 Interest on 5,000 Par 27.08 10/20/2003 Interest on 5,000 Par 27.08 11/20/2003 Interest on 5,000 Par 27.08 Page 5 (30) Receipts of Income (Continued) GNMA Remic Trust 2001-1, Mat. 2/20/2031, 6.50%, Fact: 1 12/22/2003 Interest on 5,000 Par $ 27.08 01/20/2004 Interest on 0 Par 27.08 $ 184.16 GNMA REMIC Ser. 2003-51 CL CG, 5%, due 06/20/33, dtd. 06/01/03 10/16/2003 Accrued paid on purchase $ (55.56) 11/20/2003 Interest on 20,000 Par 83.33 12/22/2003 Interest on 20,000 Par 83.33 01/20/2004 Interest on 0 Par 83.33 194.43 GNMA Pass-Thru X Single Family Bonds, mat. 3/15/2027, 7.5%, Fact: 0.105696 07/15/2003 Interest on 50,000 Par $ 77.63 Less accrued portion (77.63) 08/15/2003 Interest on 50,000 Par 33.03 Less accrued portion (6.61) 09/15/2003 Interest on 50,000 Par 32.99 10/15/2003 Interest on 50,000 Par 32.94 11/17/2003 Interest on 50,000 Par 32.90 12/15/2003 Interest on 50,000 Par 32.85 01/15/2004 Interest on 0 Par 32.81 190.91 Alliance Government Reserves Money Market, Janney Montgomery Scott Acct. #HB26 5372-5320 I 07/15/2003 Interest $ 1.48 08/12/2003 Interest 2.10 Page 6 (31 ) Receipts of Income (Continued) Alliance Government Reserves Money Market, Janney Montgomery Scott Acct. #HB26 5372-5320 3.58 Johnson & Johnson Common New York Stock Exchange 12/09/2003 Dividend on 300 Shares $ 72.00 72.00 Lower Merion Township PA School District G.O. Bonds, dtd. 4/1/1998, mat. 5/15/2015, 5.25% 11/17/2003 Interest on 50,000 Par $ 1,312.50 Less accrued portion (379.17) 933.33 New Jersey Health Care Facs Bonds, dtd. 6/1/1979, mat. 7/1/2011, 7% 01/02/2004 Interest on 10,000 Par $ 350.00 Less accrued portion (11.67) 338.33 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 1/15/1998, mat. 7/15/2030, 4.625% 07/15/2003 Interest on 45,000 Par $ 1,040.63 Less accrued portion (994.38) 01/15/2004 Interest on 0 Par 1,040.63 1,086.88 Page 7 (32) Receipts of Income (Continued) PA State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2007, 5% 08/01/2003 Interest on 25,000 Par $ 625.00 Less accrued portion (541.67) $ 83.33 Pennsylvania State Higher Edl Fac Rev Bonds, dtd. 2/1/1999, mat. 8/1/2010, 5.25% 08/01/2003 Interest on 50,000 Par $ 1,312.50 Less accrued portion (1,137.50) 175.00 PA State G.O. Bonds, dtd. 3/15/1997, mat. 9/15/2009, 5.125% 09/15/2003 Interest on 50,000 Par $ 1,281.25 Less accrued portion (797.22) 484.03 Pennsylvania State Turnpike Commn Oil Rev Bds, dtd. 8/1/1998, mat. 12/1/2010, 5.25% 12/01/2003 Interest on 40,000 Par $ 1,050.00 Less accrued portion (210.00) 840.00 Pfizer Inc Common New York Stock Exchange 12/04/2003 Dividend on 500 Shares $ 75.00 75.00 Page 8 (33) Receipts of Income (Continued) Ugi Corp New Common New York Stock Exchange 01/02/2004 Dividend on 500 Shares $ 142.50 $ 142.50 Wal Mart Stores Inc Common New York Stock Exchange 01/05/2004 Dividend on 100 Shares $ 9.00 9.00 Washington Mut Inc Common New York Stock Exchange 11/14/2003 Dividend on 200 Shares $ 82.00 82.00 Total Income Received $ 10,565.93 Page 9 (34) Estate of Richard A Lydecker Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss 08/25/2003 Collection Alliance Government Reserves Money Market, Janney Montgomery Scott Acct. #HB26 5372-5320 Net Proceeds $ 1,073.14 Carried at 1,073.14 Total Gains and Losses $ 0.00 $ 0.00 No Gain or Loss $ 0.00 Page 1 (35) Estate of Richard A Lydecker Disbursements of Income Date Paid Amount Paid Total Disbursements of Income ~ 0.00 Page 1 (36) Estate of Richard A Lbdecker Distributions of Income to eneficiaries Distribution Value Gertrude M. Lydecker 08/14/2003 Cash $ 167.09 Checks for BellSouth (161.46) and ATT (5.63) dividends were deposited into Mrs. Lydecker's bank account 01/09/2004 Cash 9,739.21 01/30/2004 Cash 659.63 $ 10,565.93 Total Distributions of Income $ 10,565.93 Page 1 (37) Estate of Richard A Lydecker Income Balance On Hand Valued as of April 20, 2004 Inventory Value Total Balance on Hand $ 0.00 Pa!~e 1 (38) AFFIDAVIT Sherill T. Moyer, Executor under the will of RICHARD A. LYDECKER, Deceased, hereby declares under oath that said Executor has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct, and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to his knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. J/lJTA Sherill T. Moyer'y Executor Sworn to and subscribed before me this _ day of , 2004. NOTARY PUBLIC MY COMMISSION EXPIRES: (SEAL) 4 \ COMMONWEALTH OF PENNSYLVANIA *' \; BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 ,'_ ,! r\',J.I.P.P:,.~f OF INHERITANCE TAX ReCorAPPRAI~EM~T;' AllOWANCE OR DISALLOWANCE nc: . ' OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1m EX AFP (01-05' DATE 03-15-2004 'O,~ 1 ? ~] 1 L1 ESTATE OF L YDECKER RICHARD A DATE OF DEATH 07-07-2003 FILE NUMBER 21 03-0640 : COUNTY CUMBERLAND SHERIlL T MOYER ESQ ACN 101 RHODES. SINON LLP I -... ........ I PO BOX 1146 HBG PA 17108 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 ~ REV=is'4j-EX--AFP-('OY:03Y-NOT"icE--OF-YNHEififANCE-YAX-jrpPRAisEMENT~--ALl-oWAirCE-OR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LYDECKER RICHARD A FILE NO. 21 03-0640 ACN 101 DATE 03-15-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1). 00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 771.131.68 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 subllit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this forll with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 14.354.90 tax paYllent. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 165.782.01 8. Total Assets (8) 951,268.59 APPROVED DEDUCTIONS AND EXEMPT~ONS: 1,234.00 9. Funeral Expenses/Adll. CostS/M1SC. Expenses (Schedule H) (9) 10. Debts/Mortgage liabilities/liens (Schedule I) (10) .00 11. Total Deductions (11) 1.234 00 12. Net Value of Tax Return (12) 950,034.59 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 950,034.59 NOTE: I~ an assessment was issued previously, lines 14, lS and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of line 14 at Spousal rate (15) 950,034.59 X 00 = .00 16. Allount of line 14 taxable at lineal/Class A rate (16) .00 X 045 = .00 17. Allount of line 14 at Sibling rate (17) .00 X 12 = .00 18. Allount of line 14 taxable at Collateral/Class B rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= .00 TAX CREDITS: '~DATE" NUMBER INTEREST/PEN ~+iri (_) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 -d_ INTEREST AND PEN. . 00 ~ TOTAL DUE .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS lESS THAN $1, NO PAYMENT IS REQUIRED. \L FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE 0\"- A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates Df decedents dying Dn Dr befDre December 12, 1982 -- if any future interest in the estate is transferred in pDssessiDn Dr enjDyment tD Class B (cDllateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr life Dr fDr years, the CDmmDnwealth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes at the lawful Class B (cDllateral) rate Dn any such future interest. PURPOSE OF NOTICE: TD fulfill the requirements Df SectiDn 2140 Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S. SectiDn 9140). PAVMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDUr payment tD the Register Df Wills printed Dn the reverse side. --Make check Dr mDney Drder payable tD: REGISTER OF HILLS, AGENT REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the 23 Revenue District Offices, Dr by calling the special 24-hDur answering service for farms Drdering: 1-800-362-2050; services fDr taxpayers with special hearing and I Dr speaking needs: 1-800-447-3020 (TT Dnly). OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns, Dr assessment Df tax (including discDunt Dr interest) as shDwn Dn this NDtice must Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electiDn tD have the matter determined at audit Df the accDunt Df the persDnal representative, OR --appeal tD the Orphans' CDurt. ADMIN- ISTRATIVE CORRECTIONS: Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 PhDne (717) 787-6505. See page 5 Df the bDDklet "lnstructiDns fDr Inheritance Tax Return fDr a Resident Decedent" (REV-150l) fDr an explanatiDn Df administratively cDrrectable errDrs. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (570) discDunt Df the tax paid is allDwed. PENAL TV: The 1570 tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU WDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df death, tD the date Df payment. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df six (670) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after January 1, 1982 will bear interest at a rate which will vary frDm calendar year tD calandar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 1982 thrDugh 2004 are: Interest Daily Interest Daily Interest Daily Year Rate FactDr Year Rate FactDr Year Rate FactDr 19!Z ~ ~ 19i1l-1991 ~ :1i1I1i!1Ir mil ~ .~ 1983 1670 .000438 1992 970 .000247 2002 670 .000164 1984 1170 .000301 1993-1994 77. .000192 2003 570 .000137 1985 1370 .000356 1995-1998 970 .000247 2004 470 .000110 1986 lOX .000274 1999 77. .000192 1987 lOX .000274 2000 77. .000192 --Interest is calculated as fDIIDws: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. . COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 NOTICE OF DETERMINATION AND HARRISBURG, PA 17128-0601 ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER REV-736 EX AFP 101-02) DATE 08-23-2004 ESTATE OF LYDECKER RICHARD A DATE OF DEATH 07-07-2003 FILE NUMBER 21 03-0640 COUNTY CUMBERLAND SHERILL T MOVER ESQ ACN 202 RHODES & SINON LLP I Allount Rellitted I PO BOX 1146 HBG PA 17108 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, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V:736--EX-~FP--fOi~-02)-----.-.-NO-ffcE--OF--DETE-RMiN~fio-N-ANj)-AS-SEss1iEN;r---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER __ ESTATE OF LvDECKER RICHARD A FILE NO.21 03-0640 ACN 202 DATE 08-23-2004 ESTATE TAX DETERMINATION l. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed .00 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed .00 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 (-) \.Q ,;"1' ~ 0 ''::;:: a N ~ ::::J < (t~ P ,..:..: 1= TOTAL TAX CREDIT .00 ~-i) -:::: 06 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 PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE J DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAVMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. __ Make check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applicatio~s are available at the Office of the Register of Wills, 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 hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: 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, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 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-150!) for an explanation of administratively correctable errors. PENALTV: The 1570 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 would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (670) 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 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 2004 are: Interest Daily Interest Daily Interest Daily '!!w!: ~ Factor l:!!!r ~ Factor ~ ~ Factor 1982 2070 .000548 1988-1991 1170 .000301 2001 970 .000247 1983 1670 .000438 1992 970 .000247 2002 670 .000164 1984 1170 .000301 1993-1994 77. .000192 2003 570 .000137 1985 1370 .000356 1995-1998 970 .000247 2004 470 .000110 1986 1070 .000274 1999 77. .000192 1987 970 .000247 2000 870 .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER 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 assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. '--U.LlUJC::.L .LCU1U I...UUIlLY - Keglscer ot Wills One Courthouse Square Carlislel PA 17013 Phone: (717) 240-6345 Date: 6/06/2005 MOYER SHERILL T/ESQ, PO BOX 1146 1 S MARKET SQUARE HARRI SBURG I PA 17108-1146 RE: Estate of LYDECKER RICHARD A File Number: 2003-00640 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 I NO. 103 SUPREME COURT RULES DOCKET NO. 11 for decedents dying on or after July 11 19921 the personal representative or his counsell within two (2 ) years of the decedent's deathl shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 7/07/2005 Your prompt attention to this matter will be appreciated, Thank You, Sincerely I ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge oof I - Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Richard A. Lydecker Date of Death: July 7, 2003 Estate No.: 21-03-0640 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 D NoD 2~ If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 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 1!1 NoD b. The separate Orphans' Court No. (if any) for the personal representative's account is: 00640 of 2003 c. Did the personal representative state an account informally to the parties in interest? Yes IT! No D c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Cler ' Court and may be attached to this report. Date: 06/10/05 -- Sherill T. Moyer Name ,-;- c/o Rhoads & Sinon LLP Address One South Market Square Harrisburg, PA 17101 Telephone No. (717) 233-5731 Capacity: [] Personal Representative K1 Counsel for personal representative ul