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Home My WebLink About09-10-091505607120 J REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Vear File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2soso~ 2 1 0 9 0 0 19 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 165 26 6227 12 09 2008 04 21 1925 Decedent's Last Name Suffix Decedent's First Name MI GRAYBILL DARVIN E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW f X 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise I 5. Federal Estate Tax Return Required (date of death after 12-12-82) ' X 6 Decedent Died Testate ~, ~ Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes - - (Attach Copy of Wilp '~ (Attach Copy of Trust) 9. Litigation Proceeds Received 1 p. spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach SCh. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MARIELLE F HAZEN 717 540 4332 Firm Name (If Applicable) HAZEN ELDER LAW First line of address 2000 LINGLESTOWN RD. Second line of address SUITE 202 City or Post Office State ZIP Code HARRISBURG PA 17110 IfV REGISTERLLS USL~INLY.r:` t';' ~~~ ~ ~~ ~rn -- L, i O Hrn~ ;--, ~ ~ ~ c. ~~~ ~ ~~ ~ .... ; _. . ~~77 -~ D FILED O OPE -s ;., r=> +1 fir'; c~~ ~; ~~ J r1 ,~ Correspondent's a-mail address: Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~~,r;,,~, ~ t.~i.e,~,&,~. Diann G Meck 9'8-O 9 ADDRESS 3 Cedar Rd, Mechanicsburg, PA 17055 SIGNA) OF PREP RER OTHER THAN REPRESENTATIVE DATE ~ /%r Marielle F Hazen ~'- ~' -d g 2000 Linglestown Rd., Harrisburg, PA 17110 Side 1 1505607120 1505607120 1505607220 REV-1500 EX Decedent's Name: ~ 8 F V 1 h E C7 I" 8 p b l i i RECAPITULATION __ 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ;Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ..................................................................... . 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................................................ . 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................ . 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0 Q 0 15. 16. Amount of Line 14 taxable 15 6 6 0 045 5 4 8 16. , at lineal rate X . 17. Amount of Line 14 taxable 17 at sibling rate X .12 0 0 0 . 18. Amount of Line 14 taxable 18 at collateral rate X .15 D 0 0 . 19. Tax Due .................................................................................................................... . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Decedent's Social Security Number 165 26 6227 130,000.00 70,104.80 183,z6o.79 194,752.59 578,118.18 29,196.37 765.21 29,961.58 548,156.60 548,156.60 0.00 24,667.05 0.00 0.00 24,667.05 Side 2 1505607220 1505607220 REV-1500 EX Page 3 File Number 21-09-0019 Decedent's Complete Address: ',DECEDENT'S NAME Darvin E Graybill - - __ _ _ ~ STREET ADDRESS 1532 Main Street i c~TY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p. Interest E. Penalty 19,500.00 __ 1,026.32 STATE ZIP PA 17055 (1> 24,667.05 Total Credits (A + 6 + C) Total InterestlPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund g. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. q. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (2) 20,526.32 (3) (4) (5) 4,140.73 (5A) (56> 4,140.73 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. x b. retain the right to designate who shall use the property transferred or its income :.................................... x c. retain a reversionary interest; or .................................................................................................................. x d. receive the promise for life of either payments, benefits or care? .............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... x ~;= THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. _- .. For dates of death on or after July 1, 1994 and before January 1, 1555, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0} percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemat a transfer to a surviving spouse from tax, and the statutory requirements for °'isclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a} (1.3)]. A sibling is defined. under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1502 EX+ (8.98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Graybill, Darvin E 21-09-0019 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Reai property which is jointly-owned with right of survivorship must be dtsclased on schedule F. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) (If more space is needed, additional pages of the same size) Rev-1503 EX+ (6.98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA I INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Graybill, Darvin E 21-09-0019 All property jointly-owned with right of survivorship must be disclosed on Schedule F ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 United States Savings Bands - 15 Series EE bonds 58,604.80 2 United States Savings Bonds -Series HH bonds - 4 11,500.00 bonds paid on death to Diann Meck TOTAL (Also enter on Line 2, Recapitulation) 70,104,80 (If more space is needed, additional pages of the same size) Copyright (c} 2002 form software only The Lackner Group, inc. Form PA-1500 Schedule B (Rev. 6-98} Rev-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Graybill, Darvin E 21-09-0019 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Refund of Bankers Insurance premium -supplemental medical insurance 1,032.62 2 Refund of Hartford Ins. premium for auto insurance 81.00 3 Refund of Hartford Ins. premium for umbrella ins. for real estate 83.00 4 Reimbursed County taxes for 6130109 -12/31109 - as per attached HUD-1 Settlement 230.85 Statement Line 407 5 Reimbursed School taxes for 6130109 - 6/30/09 - as per attached HUD-1 Settlement 2.00 Statement Line 408 6 Reimbursed Sewer-Trash for 6130109 - 6/30109 - as per attached HUD-1 Settlement 1.05 Statement Line 409 7 Members 1st FCU -Account No. 83622-00 -Savings account 3,593.89 8 Members 1st FCU -Account No. 83622-05 - Money Management account 9,592.21 9 Members 1st FCU -Account No. 83622-11 -Checking account 1,916.57 10 Members 1st FCU - Account No. 83622-51 -12 mo. Certificate of Deposit 12,007.42 11 PNC Bank -Account #5140024381 170.00 12 Personalty -sold at auction 492.59 13 Distribution from Estate of Clara Weidner - Sister of decedent 105,000.00 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation} 183,260.79 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) RE'+•1508 EX+ (5.98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMON WEALTH OF PENNSYLVANIA continue d INhfER7TANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Graybill, Darvin E 21-09-0019 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+(6-98) SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Graybill, Darvin E 21-09-0019 This schetlule 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. ITEM NUMBER E RIPTI N F PR P TY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Invest -IRA FBO Darvin E. Graybill, Acct. No. 50,752.59 100.000 50,752.59 5HU-071287 -Beneficiaries are Diann Meck and Carol Caplan, children of the decedent 2 Gift of cash from decedent to Carol Caplan, 75,000.00 100.000 3,000.00 72,000.00 daughter 3 Gift of cash from decedent to Diann Meck, 75,000.00 100.000 3,000.00 72,000.00 daughter TOTAL (Also enter on Line 7, Recapitulation) I 194,752.59 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (12.99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Graybill, Darvin E 21-09-0019 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q. FUNERAL EXPENSES: See continuation schedule(s) attached 3,562.74 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Hazen Elder Law 7,800.00 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 318.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 50.00 7. Other Administrative Costs 17,465.03 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 29,196.37 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Graybiil, Darvin E 21-09-0019 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Funeral notices placed in Juniata Co. newspapers 459.00 2 Malpezzi Funeral Home 2.978.74 3 Rice Memorials -engraving of tombstone 125.00 H-A Subtotal 3,562.74 Other Administrative Costs 4 BBEC -updates to bring electric to code -for sale of residence 2,155.00 5 Bonnie K. Miller, Treasurer -Real Estate taxes for 3109 447.63 6 Clauser Real Estate -real estae appraisal fee 350.00 7 Closing Costs for sale of residence - as per attached HUD-1 Settlement Statement 9,120.00 8 Cumberland Law Journal -estate notice 75.00 9 Dolan Oil - 7/09 -utility maintained for sale of real estate 14.19 10 Dolan Oil - repair of furnace for sale of real estate 62.83 11 Eichelberger, Inc. -repairs of well pump and base pump for sale of real estate 1,550.00 12 Hartford Insurance -homeowners insurance premium 43.00 13 Hazen Elder Law -copy and postage fees 10.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER GraybiB, Darvin E 21-09-0019 ITEM NUMBER DESCRIPTION AMOUNT 14 Lower Allen Township - Sewerlrefuse 4109 -maintained for sale of real estate 96.00 15 Paul Meck -paid for trash removal for sale of real estate 160.00 16 Peters Masonry 8~ Pest Control -chimney repair and termite spraying done for sale 1,466.70 of real estate 17 PPS~L Electric -1/09 - 7109 -maintaining utility for sale of real estate 217.02 18 Sentinel -estate notice 251.26 19 Wilbur Plumbing -repairs to bathroom and updating plumbing to code for sale of 1,447.00 real estate H-B7 Subtotal 17,465.63 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (6-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Graybilt, Darvin E 21-09-0019 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Lower Allen Township - SewerlRefuse 96.00 2 PP8~L Electric 70.50 3 Public School Employees Retirement System -repayment of benefit paid out in 341.16 December 4 United States Treasury - 2008 personal income tax payment 74.00 5 West Shore EMS -ambulance transport to Claremont Homes 183.55 TOTAL (Also enter on Line 10, Recapitulation) I 765.21 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1515 EX* (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Graybill, Darvin E 21-09-00 19 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON{S) RECEIVING PROPERTY Do Not List Trustees (Words) ($$$) I. TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers , under Sec. 9116(a)(1.2)] Carol Ruth Caplan Daughter One-half of the 7 Trojan Horse Dr. Residue Phoenix, MD 21131 Diann G. Meck Daughter One-half of the 3 Cedar Rd. Residue Mechanicsburg, PA 17050 Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 ot• REV-1500 cwER sr+tt ( ~ u.uu Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2009- 00019 PA No . 21- 09- 0019 Estate Of: DARV/N E GRAYBILL (First, Middle, Lastl Late Of : LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Securi ty No: 165-26-6227 WHEREAS, on the 8th day of January 2009 an instrument dated March 12th 2001 was admitted to probate as the last will of DARV/N E GRAYBILL (First, Midd/e, Last/ late of LOWER ALLEN TOWNSH/P, CUMBERLAND County, who died on the 9th day of December 2008 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi11s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: DIANN G MECK who has duly qualified as EXECUTOR(R/XJ and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VAN/A. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 8th da y of January 2009. egister o Wills Deputy * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF DARVIN E. GRAYBILL I, DARVIN E. GRAYBILL, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I l~Iy just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of rhy residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Execut has to claim reimb~sement fob any such taxes which become payable as the result of any property over which I have ~ ~ ryer o~ ~ - < F~_; `_~ l appointment. ~ O -~ C-' _? w r cn Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to my daughters, DIANN G. MECK and CAROL RUTH CAPLAN. However, if a beneficiary does not survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the beneficiary would have received had he or she survived me by thirty (30) days. Article V I nominate, constitute, and appoint my daughter, DI_ANN G. MECK, as Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my daughter CAROL RUTH CAPLAN as successor Executrix of my Last Will and Testament. I direct that my Executrix or -2- successor Executrix be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix and successor Executrix shall receive reasonable compensation for services rendered to my estate. Article VI In addition to the powers conferred by law, I authorize my Executrix and successor Executrix, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments,'and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h} to employ any attorney, investment advisor, or other agent deemed necessary by my -3- Executrix; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, DARVIN E. GRAYBILL, hereby set my hand to this my Last Will and Testament, on-_ - '~,~ ~~ , 2001, at Harrisburg, Pennsylvania. n~ DARVIN E. GRA LL In our presence, the above-named DARVIN E. GRAYBILL signed this and declared this to be his Last Will and Testament and now at his request, in his presence, and in the presence of each other, we sign as witnesses. Name Address `~' ~ ,, -4- I, DARVIN E. GRAYBILL, Testator, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by DARVIN E. G YBILL, the Testator, on /' , 2001. o Public Notarial Seal Marielle F. Hazen, Notary Public lower Paxton Twp., Dauphin County My Commission Expires Sept. 23, 2002 F .~ ~' DARVIN E. GRAY LL We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute this instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by, ~ ~5 } i C 4~- ~ . ~-~~ " , ~,~ and ~ 6~,-. /~~ .~..-.:~. , witnesses, o ~ ,r , 2001 ~~~ fitness r Witness r ,~ N ary Public Notarial Seal Marielle F Hazen, Notary Public Lower Paxton Twp.: Dauphin County My Commission Expires Sept. 23, 2002 -5- A. Settlement Statement B. Type of Loan form HUD-1 (31a6) M HanAOook 1705.2 U.S. Department of Housing and Urban Development OMB Approval Na. 2502-0265 (expires 11!30/2009) t. EIFHA 2. ^FmHA 3. ^Conv. Unins. 6. Fle Number 7. Loan Number 8. Mor~age fr)surarlce Case Nt/rnber 4. VA 5. Conv.Ins. 09.01-2.1002ZCAP 200965941 441-9234330.703 C. Note: Iwns m.rk.e -(~,.aar w+°"N pv011ia'amw. r~ ae~r. awM, ew. br era,m.rw„ ru,y,.e. aoa.n na ~ICww b e» blrc TitleExpress SetOetr~nt System WARNING: Y b a Mme b baW/ply male false b M !!tiled Sta4s en ees a,'p~y pew shrAar tort!!, PanaNes upm conMaon wn wlwld. a fin..ne FerGWs sea: TWa a u. S. Coda Sedbi1100r and Section +oyo. Printed'O6/dQ"1009 at 09:42 JE D. NAME OF BORROWER: Stephen P. Cady and Elaine A. Cady ADORES :. 167 Central View Road Dillsbur PA 17019. E. NAME OF SELLER: Estate of Darvin E. Graybiil , ADDRESS: 1532 Main Street Mechanicabur PA 17055 F. NAME OF LENDER Howard Hanna Mortgage Services ADDRESS: 119 Gamma DriYe Piltsbur h PA 15238 G. PROPERTY ADDRESS: 1532 Main Street, Mechanicsburg, PA 17055 Lower Allen 7ownshi H. SETTLEMENT AGENT: Barristers Land Abstract Company, Telephone: 717-761-6190 Fax: 717-761-4072 PLACE OF SETTLEM T: 3310 Market Str Cam Hill PA 17011 i. SETTLEMENT DATE: ~ 0613012009 J. SUMMARY OF BORR R'S TRANSAC ION: .SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Con sales 130 000.00 40t. Contract sates 130 000.00 102. Personal P 402. Personal 103. Settlement ch s to borrower line 1400 8 679.46 403. 104. 404. 705. 405. Ad'ustments for items b seller in advance Ad uslmerns tot items aid seler in advance 106. own taxes 406. C' /bwn taxes 107. taxes. 06130109io12131109 230.85 407. Coun faxes 06130/09to12131Po9 230.85 tos. taxes os/3o-os 2.00 taxes 06130109b06/30109 2.00 1os. SewedTrasn 06130I09b0613a09 1.05 . sewedTrasn o613t>l09bosrioros 1.05 170. a1o. 111. ail. 112. 120. GROS AMOUNT DUE FROM BORROWER 138 919.36 412. 420. GROSS AMOUNT DUE TO SELLER 130 233.90 200. AMOUNTS AIO BY OR ON BEHALF OF BOR ROWER 500. REDUCTIONS iN AMOUNT DUE TO SELLER 2D1.. ' or earnest 1000.00 501. Excess De 8 see insbuc6ons 202. Pried amoun ~ new bans 127 600.00 502. Settlement ch to 400 13 620.00 ?03. Exi b s to 503. E7d ' bans taken b '~- 504. P of Frst a Loan ?O5. rte. ?O6. Good Faith 375.00 506. !07. 507. OS• 508. 09. 509. Ad ustments for kerns un aid b . seller Ad'ustmeMs for items un aid b seller 10. Rowe taxes 510. C ftotm taxes f t. s 1 t. Coun fax 12. Schoollaxes 512. Scholl es 13. 513. l4. 514. 5• 515. 8• 516. ~~ 547. 8• 518. 9• 0. TOTAL PAID Y OR BORROWER 0. CASH AT SETTLEMENT FROM OR TO BORRO 128 975. WER 5t9. 520. TOTAL REDUCTION AMOUNT DUE SELLER 600. CASH T SETTLEMENT TO OR FROM SELLE 12 620.00- R i. Gross amount due t20 138 913.36 601. GrDas amount due b aetler 4 130 3.90 ?. Less amounts id 220 128 975.00 602. Less reduction amount due seller 520 1 20.00 3. CASH FROM BO WER 9938.36 603. CASH TO SELLER 117 613:90 qbTf~RerU~o7eE FORM t0e9 SEl.1.ER STA7EMEM: TM tn(oneeeon ooldaend Ilers4l b IrOPartarlt tut IMollltaeon and b balrg eardstrd-b M IMemY Rewmla Sendoe. Kyou w naWatl b 11b a Mum. i0f a~avaq ~ ~ v~aapenat~~hb Ibnl b mQukad b De reported and eta IRS deWllrines Ml i ess not been rapolbd. lha Conrad Sobs Pike descbad an lsr, yom u~inay W wb(eci bd~f a ~inYUf Oenalha ad. Ta%ID No: ~~ M01 yyao1w1rmrted taxpaylx benUficellon numbat. N you do nN V~e'~'Ida your canQ IdeMifiptlon M bw. unoerpanalws arpeQury. iareYytllat ea marlWr a/bwn on tAS aubmeM M ay oanM talpayartdmin~ma,lber. ___ ) ~_ SELLER(S) SgNATURE(Sr / .ER(S) NEW HARING ADDRE55 .ER(S) PHONE NUMBER6: _ _ _ INl Mn PreYpys eartlons are absokte U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SETTLEMENT STATEMENT form HUO-t pree) ref Nanabook a705.2 File Number: 09-01-2.10027 PAGE 2 PAID FROM PAID FROM BORROWER'S SELLER'S FI WnC AT CI I~InC nT Pretious eCitiarl5 x6 009olele farm NUO-1 (areej rsf NenC6aak QOS 2 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT File Number. 09-01-2-10027 PAGE 2 CCTTI C\IICAIT CTA TCMCAIT T:11oC.•..roee CaNlnrnnnf Cvcinm PrintulrlRiaf177INW at r1Q~47 JF L. SETTLEMENT CHARGES PAID FROM PAID FROM 700. TOTAL SALES/BROKER'S COMMISSION based on rice 5130 000.00 = 8 025.00 BORROWER'S SELLER'S Divisan of caTirrlission 700 as fofbws: FUNDS AT FUNDS AT 701 to SETTLEMEt~ SETTLEMENT 702. 8 025.00 to HOWARD HANNA REAL ESTATE 703. Commission aid at Settlement 704. 1000.00 POC Earnest retained as art of commission b HOWARD HANNA REAL ESTATE 225.00 7 025.00 715.00 800. ITEMS PAYABLE IN CONNECT{ON WITH LOAN • Sot. Loan lion Fee 1.000 %Howard Hanna Mort a e Services LR 154.50 802. Loan Di %HovraM Hanna Mort a e Services LR 319.00 803. 'sal Fee to sisals E.J. K enhaver LR 350.00 804. Credo R to CBC Innovis Inc. LR 2325 805. Food Cen to FDSI t.R 13.00 806. U Fee bo Howard Hanna ort a e Services LR 395.00 807. Doc P to HowaM Hanna Mort a e Services LR 2~•~ 808. fiinal Ins ~ to sisals E.J. Ko enhaver LR 75.00 809. 810. 811. 900. ITEMS RE UIRED BY LENDER TO BE.PAID IN ADVANCE 901. (Merest From 06/30/1009 07/0112009 192300 Jda 1 Da LR 19.23 902. a Insurance Premium for to of HUD LR 2195.38 903. azard Insuranoe Premium to State Faun P.O.C. 374.00 B er ~ 904. 905. 1000. RESERVES DEPOSITED WRH LENDER FOR ' 1001. Hazard Irlsurarlce 4 mo. 31.17 hno LR 124.68 7002. k1sr1 mo. 57.13 hlfo 1003. P ax rno, hno 1004. P Tax 1 mo. 37.30 N1a LR 261.10 too5. Sdadtaxes 14 rte. 58.68 Ma 7009. ate to Howard Hanna Mort a e Services LR LR 835.52 •376.95 0.00 1100. TITLE CHARGES 1101. 'Doc Transmittal Fee to Barristers Land Abstract General - H '~•~ 1102. Fee .Banisters Land Abstract P e • H 13.00 1103. Y~ire Fee to BaMsters Land Abstract Wire • H 11.00 t7oa. rtes in t,irlder t 105. Doalrttent 1106. Fees to Jo ce Ehrich 35.00 10.00 1107. Altome s f irldudes above items No: 71 .Title Insurance to Barristers Land Abstract Con an 1008:75 Nldudes above items No: t 109. Lender's 127 600.00 - t t 70. Owner's 130 000.00 .• 1008.75 t 1 t 1. End 100 End 900 to Barristers Land Abstract Coma 150.00 t 712. 1113. 1200. GOVERNMENT RECORDING-AND TRANSFER CHARGES 1201. Fees 48.50 58.50 ~ R~ease 107.00 1202. !Coon taxi Deed 1300.00 1 .00 I 3. Stater 1300.00 1300.00 1204. 1205. 1300. ADDRIONAI. SETTLEMENT C GES 307. Tax Cert to BarNsters Land Abstract General • H 10.00 302. H Pest Radon I Ins ectlon Center P:O.C. 405.00 B er 303. Home Warren /o HSA P.O.C. 419.00 B er 304. Sewer - 3rd. Qtr. to Lower Nlen Townshi Atrffio 38.00 305. Trash - 3rd Qtr. Lower Allen Townshi Author 58.00 306. Escrow for Inheritance Taxes to Marielle F. Hazen s 3 ~•~ dn0_ TATAI SETTLEMENT CHARGES (anfar m lions 103_ Section J and 502 Sadbn Kl _ 8 679.46 12 620.00 HUD CERTIFICATgN OF BUYER AND SELLER uve e+rshdrrovlewea M MUPt SsdlemeM SlatemeM end m Na Cu(o1 m glaMadrA xq 6eAef, 9b • Uue x>4 ecWleb staeemefi at//M,~twefpls xf/d ~6)eburaxneMs meM on my eorauM Dy me In Qds trancaWOn. l fix I Awe goNyva a oopyaf tlw NUD-1 SalMaroiM SWxnMM. ^~~, r- if ~~ ,RNING: n le A CR0.ffi 70 KNOV1INfiLT MAID FALSE STATEMENT6 TO THE TM HUO.1 Seltl.nwnt M1ich b e erW eearps of tl~e (TED BTATES ON TNIS OR ANY SMMIAR FORM. PENALTES UPON CONVICTWH HmecOm. 1 Aew Wfa4 er Aed M M Ne e~~' NCOD ESECTION 11001 AND SE10~ ~~ 8EE TIRE 16: ` ~ ~i' SETTLEMENT AQENi: DATE: `` SELLER'S AND/OR BORROWER'S STATEMENT File No. 09-O1-2-10027CAP I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction. I further certify that I have received a copy of the HUD-1 Settlement Statement. BORROWERS: " (s Stepken P. Cady -i- Elaine A. Cady SELLERS: Estate of Darwin E. Graybill To the best of my knowledge, the HUD-1 Settlement Statement which I have prepared is a true and accurate account of the funds which were received and have been or will be disbursed by the undersigned as part of the settlement of this transaction. BARRIS LAND ABSTRACT COMPANY ~~~~ ~~~ ettle nt Agent Date WARNING: It is a crime to knowingly make false statement to the United States on this or any other similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. SUBSTTTUE FORM 1499 SELLER STATEMENT The information contained here in is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return a negligence penalty or other sanction will be imposed on you if this item is required to be reported and the 1RS determines that it has not been reported. The Contract Sales Price described on Line 401, Page lconstitues the Gross Proceeds of this transaction. You are required by law to provide the settlement agent (Fed Tax ID No: 25-1722090) with your correct taxpayer identification number. If you do not provide your correct taxpayer identification number, you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identification number. ~; / 6'/ _ /~/Z _ ~ 4 8 0 Seller Signatwe~-"~"- l~ • ~N~~ ..a~Ca~ . TIN: -_ Seller Signature: TIN: -_ Seller Signature: TIN: -= Seller Signature: MEMBERS 1St FEDERAL CREDIT UNION SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued tnterest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATE OF DEPOSIT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued tnterest to Date of Death Total Principal and Accrued Interest Name of Joint Owner VISA CREDIT CARD ACCOUNT: Account Number Date Account Established Balance at Date of Death Name of Joint Cardholder Estate of: DARVIN GRAYBILL Date of Death: 12/09/2008 Social Security Number: 165-26-6227 83622-00 06/18/1987 $3,593.10 $.79 $3,593.89 None 83622-11 04/07/2001 $1,916.46 $.11 $1,916.57 None 83622-05 04/07/2001 $9,590.08 $2.13 $9,592.21 None 83622-51 09/08/1998 $12,000.00 $7.42 $12,007.42 None 4121449998009877 04/12/2001 $.00 None ~. M MB;ERS 1ST EDE L CR UNION 'arnblle )nsurance Services Specialist February 26, 2009 :s MAR 0 2 2~~9 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org Mar. 4. 2009 2:19PM PNC BANK 412-705-2747 P~~ ;.El1tJUiG 7t1E WAY March 4, 2009 Corinne Eggers Woodhouse Hazen Elder Law 2000 Linglestown Rd Ste 202 Harrisburgh PA 17110 RE: Darvin E Graybill SSN: 165-26-b227 DOD: 12-49-2008 Dear Six/Ivladam: No. 9386 P. 1/1 In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the fallowing: Checking Account Account # 5140024381 DARVIN GRAYBILL DOD balance: $170.00 + 0.00 accrued interest Established: OS-01-1965 Please note that this office provides date of death balances for deposit accounts (1RAs, CDs, Checking and Savings). We do not process any flnandal transactions or pmvide statements. Tf you need assistance with siiy of these items, please call ]-S$$-PNC-BANK (1-8$$-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 1 Calculated Value of Your Paper Savings Bond(s) Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 12/2008 Page 1 of 1 Tatal Price Total Value Totat Interest YTD Interest $24,500.00 $58,604.80 $34,104.80 $2.281.60 Bonds: 1-15 of 15 Serial # Issue Next Final Series Denom pate Accrual Maturityr Issue Price Interest Interest Rate Value Note X5838750EE EE $10,000~07/1992eO1/2009 07/2022 $5,000.00„ $6,912.00 „ 4,00% $11912.00 X583$750EE EE 10,000 07/1992 01/2009 $ 07/2022 $5,000 00 $6,912 00 4 00% $11 912 00 V5968068EE EE $5000 06/1992,: 06/2009 06/2022 . ., $2,500,00, _ $3574 00 4 00°{0 , $6074 00 V59ti8067EE y EE $5 000 07%1992 p,01/2009 07/2022. $2,500.00 $3,456.00 4. 00%, ..~ .._. ~~$5,956.00 ~ V5968066EE EE $5,000 06/1992:06/2009 06/2022 $2,500.00 $3,574.00 . 4.00% $6,074.00 V5968065EE EE $5,000 07/1992, 01/2009 07/2022 $2,500.00, $3,456.00 _. 4.00%, $6,956.00 M79659889EE .. __ .. EE $1,000 07/1992,001/2009. ~_ 07/2022 $500,.00 $691.20° 4.00% $is191.20 M79659888EE= EE $1,000.07/_1992.01/2009 07/2022 $500.00 $691.20 4.00% $1191.20 M79659887EE: EE $1,000:07/1992,01/2009 07/2022 $500.OOp $691.20° 4.00% _ $1,191.20; M79659886EE EE $1,000a07J1992, 01/2009 _ 07/2022 $500.00 $691,20 4. 00% $1,191.20 M79659885EEa EE $1,000&07/1992.,01/2009 07/2022 $500,.00, $69L20 , 4.00%e _ _. #1191.20 M79659884EE EE y $1,000:07/199201/2009 07/2022• $500..00, $691.20 4.00% , $1,191.20 ~,M79659883EE EE $],000;07/.1992 01/2009 07/2022 $500.00 y $691 .20 4. 00% $1191.20 M79659882EEa EE $1,000x07/1992 01/2009 07/2022 $500.00 . „$691.20 , 4.00% $1191.20 M7965988IEE EE 1,000 07%199201/2009. _. 07/2022_ $500.,00, $691.20, 4.,00% $1191.20 Totals for 16 Bonds $24,500 00 $34,104 80' $5804,80 Notes NI Not issued _ . _ _.. _. NE Not eligible for payment P5 Includes 3 month interest penalty MA ;Matured and not earnin interest http://www.treasurydirect.govBC/SBCPrice 2/25/2009 Calculated Value of Your Paper Savings Bond(s) Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 12/2008 Page Z of 1 Total Price Totai Va#ue 7ota# Interest YTD Interest $6.500.00 $16.967.60 $10,467.60 $659.60 Bonds: 1-9 of 9 Serial # Issue Next Series Denom Fina# Issue Interest Interest Va#ue Note~, Date Accrual Maturity Frice Rate l V2107150EE EE $5,000 11/ 1990.;05/2009 11/2020°_ .$2,500.00 $3,946.00 4.00%; _$6446.00' M35834397EE„ EE , O1/1990 01/2009 ,$1~000 .01/2,020 $500.,00„ $815.20 4.00% ~1~315.20 M35834348EE, _ EE N ~1~000.01%199Ov01/2009° 01/2020 $500.00 $815.20 4.00% „$1,31,5.20 ~M35834399EE; EE a $1,000°01/1990 01/2009 01/2020 , $500.00 $815.20 4.00%§ ,$1,315.20 M38920722EE EE $1 000.04/1990 04/2009 , 04/2020 00 $500 $$15.20 4.00%; $1,315.20. ~M38920721EE~ EE , , , $1 04/1990 *04/2009 000 r . „ 04%2020 . 9 $500 00 $$15 20 _4 00%r J $1,315.20 ~. ... .~.. M38920720EE ....... EE ° , x , .. .. $1,000 ~ o4j1990 04/2009„ .. 04/2020 ~ $500.00 ... $815.,20 , s _ 4.00% _ _ $1315.20 a M38920719EE EE $1,000 04%1990 04/2009 ~ 04/2020 _ $500.00 ` $815.2.0 4.00% $1,315.20 ~ M35834400EEe EE 00 01/1990 01/2009 $1,0 01/2020, $500.00 $815.20 _ 4.00 /o " _ ° .. 1,315.20 i .~.~ _ _ ___ _ _ _ _ __ _ _ _Totals for 9 Bonds, $6,500.00: $10,467.60 ; : $16,967.60 Notes NI Not Issued NE Not eligible for payment - _ _ _ P5 !Includes 3 month interest, penalty_ __ ___ MA :Matured and not earnin interest httn://www.treasurydirect.gov/BC/SBCPrice 2/25/2009 rtts-~e-~~e~y i~:~~t trvu YNCT F~ TNG's FINANCIAL LIFELINE ONE ORANGE WAY, CN4 • WINDSOR CT 06095 To: Hazen Elder Law Attn: Corinne Eggers Woodhouse Telephone: 717-540-4332 Fax: 717-540-4313 cc: From: - C. Patricia Stavell '"i' Telephone: 866-9t35-1362, aption2 Fax: Date: February 26, 2009 Re; Acct. 8130007113044q - parvin Graybill No. of pages: (inc(. Cover sheet) i Corinne, Per your request of February 2Q,2QQ9, the date of death value of Darvin Craybill's ING Personal Transition Account is $ 3,157.59. The account was in his name: only. The account was opened June 5, 200$. Interest from June 5, 2008 until December 9, 20x8 is $41.96. SupCrvisoty Off CC !NG Ptnanc ~vtrers1 ~LLC. • ,Wrmlxr StI't: t 234 Any Strew City/Tnwn, ST 12345.67$9 Tcl.: xxx.xxx.xxxx TOTAL P.01 f r"' "' BRAh1CH 41953 15:5 71725gg731 08/27/2008 ~ ~ ~I Q ~ w ~ ~ ~ t0 ~ 4 S ~T i 4{"/ .~ a ~ u' '~" a a?~a~ rn ~ m ~ ~ ~~N~ cn ~' ~ ~ a ~a,~r ,ri cv ~ ~ r'= E Q u K O '[7 Q V a 0 c m ° v u a v 0 d c~ ~ d ~ ~ {f'7 M ..- C i u 0 c as ` ~a u v N ~ ~ d' 4 ~ ~ Cs N ~~ 4 ~ ~ ~yy L ~ T . °' u- ~ ~ r~ ~ ~w{y ~~ rr ~ Y y~ M~ O LV ~~ t ~ m f + i M L ~ ~ W ~} D ~ +~ o ~ ~ C C 09 14:41 7172589731 o g ~ 1 1 T d~ a c .~,r Q 3~ a d N U C Q 0. , J .~ ~~ byy~ {1 c ~~ a' ~- Z tl ~« vvv--- ...ccc~ O a O u 4 V Z t z 1'~J ~~~I~ rmmN O7 ~ X1'9 1 ~ h YN" N N M N ~ ~ °~ g ~ ~o ~ us "~ 7 o w '~ c ~ ~ ~ -~ Q Q ~ ~-~~ ~' mavaW ~++ BRANCH 41963 U `o m <? ~~ ~~ ~ ~~- ~Q~ ~~ y U ~g~ ~~ ~e~a~ b ~ ~ o r r~ 7 _ ' L ~ ~ M ? ~ N m ~ C ti fY7 ~ ~ ~.n m m • 'i C a { ~7 f~0f ~ y 6 . D m t '~~~. N ~ ~ r7r N f~ O 0 Y ~ = WW V GL ~~ ~ ~ ¢ ~ ~_ } ~ A ~ a 'X. ~ r ~ mx ~ ~U = w~ ~ l ~ W U W _ O w .Q d C r u. .. ._`r..g ~ +,~`Q ~ f~ Q ~i` '~ o E' ~ ~ ~ ~ 66 N ~ ry u ~~~~ PAGE 02!10 ~~ 0 0 e s A i