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Home My WebLink About10-05-091505607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 0 0 7 7 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 211 24 6699 O1 05 2009 06 24 1929 Decedent's Last Name Suffix Decedent's First Name MI MANN LOWELL D (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 X 1 1. Original Return C ~ 2. Supplemental Retum ~_ ~ 3, Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ', -' qa, Future Interest Compromise f -1 5. Federal Estate Tax Return Required - (date of death after 12-12-82) - X ', g Decedent Died Testate ~ ~ Decedent Maintained a Living Trust 0 8. Total Number Of Safe De -- (Attach Copy of Will) ~ -- (Attach Copy of Trust) pOSit BoXeS 9. Litigation Proceeds Received ~ 1 p. Spousal Poverty Credit (date of death 11. Election to lax under Sec. 911 A -- - I __.. between 12-31-91 and f-1-95) ~._-_ ~ ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ANDREW L. SAYLOR 717 291 1700 ra Firm Name (If Applicable) GIBBEL KRAYBILL & HESS LLP First line of address 41 EAST ORANGE STREET Second line of address City or Post Office State ZIP Code LANCASTER PA 17602 Correspondent's a-mail address: aSaylOr@gkh.COm REGISTER OF 1~LS USf-QINLY -r, c a --~t - rn ;i ` t ~ , -;~ ! _ -v _~,. .:a.! ~ --1 r:J - DATE FILED c'~ tV --~, ;:.--~ T =~ +,::: .-. ~ - ,_-t -: i.:~.1 unaer penalties or pepury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU~OF PERSON RESPONSIBE~R FILING RETURN „~r~ Eric L. Mann ~~9,Zo~ C/o 41 East Orange Street, Lancaster, PA 17602 SIGNATURE O EPARER OTHER~EPRE NTATIVE DATE ^n^occc ~ Andrew L. Saylor Gj .Z ~ Zo0 ~. 41 East Orange Street, Lancaster, PA 17602 Side 1 1505607120 1505607120 1505607220 REV-1500 EX Decedent's Social Security Number Decedent's Name: L O W e I I D. Mann ---- 211 2 4 6 6 9 9 - APITULATION ---- - - 1. Real Estate (Schedule A) ..................................................................................... . 1. 2. Stocks and Bonds (Schedule B) .............................._ . _ .........,,. 2. 2 7 , 5 3 2 . 6 7 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... . 3. 0 . 0 0 4. Mortgages 8 Notes Receivable (Schedule D) .............................~...................... . 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... . 5. 9 7 , 2 0 8 . 0 5 6. Jointly Owned Property (Schedule F) l' Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) I~ Separate Billing Requested ............. 7, 1, 0 2 3, 5 6 5. 6 7 8. Total Gross Assets (total Lines 1-7) ............................._................................... 8. 1 , 14 8 , 3 0 6 . 3 9 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... 9. -- 4 2 , 3 2 8 . 9 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. .. 10. 3 6 , 7 8 5 . 7 1 11. Total Deductions (total Lines 9 & 10) ..........................................................._...,. 11. 7 9 , 1 1 4 . 6 1 12. Net Value of Estate (Line 8 minus Line 11) .............................._.......................... 12, 1 , 0 6 9 , 191.7 8 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. 1 , 0 6 9 , 191.7 8 _- 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 .o0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at linealrateX .045 1, 069, 191.78 16. 48, 113.63 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17• 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18• 0. 0 0 19. Tax Due ............................................................_.................................................. 19. 4 8 , 113.6 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-09-0077 DECEDENT'S NAME Lowell D. Mann - -__ - __ - - __ - _ -- STREETADDRESS - --- - - 823 Oak Oval - - -- - - _ - --- - - - CITY i STATE __ - TZIP - --- Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p. Interest E. Penalty --- - - 42,750.00 2,250.00 (1) 48,113.63 Total Credits (A + g + C) (2) 45, 000.00 Total InteresUPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE Make Check Payable to: REGISTER OF WILLS, AGENT (3) (4) -- (5) 3,113.63 (5A) - (56) 3,113.63 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :..................... ~~ . ......... ............................................. b. retain the right to designate who shall use the property transferred or its income :................................ [~ c. retain a reversionary interest; or ...................... ~ rJ d. receive the promise for life of either payments, benefits or care?........... -' 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................. ~ ~x ......................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ,fix ~ ~ ~_ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .............................. -~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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)J. The statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 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-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS 8~ BONDS ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 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 1 284 shares of Bank of New York Mellon (BK) -date of 28.01 7,954.84 death value 28.01 2 1,059 shares of Susquehanna Bancshares, Inc. -date 15.19 16,086.21 of death value $15.19 3 237.0186 shares of Union National Financial Corp 4.65 1,102.14 (UNNF.OB) -shares held in DRIP account, date of death value 4.65 4 U.S. Savings Series EE Bonds - 19 $100 bonds issued 2,389.48 from September, 1990 through March, 1992, name of decedent and Anna Mann (deceased spouse). Date of death value TOTAL (Also enter on Line 2, Recapitulation) I 27 532 67 (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-1503 EX+ (6-98) SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR COMMONWEALTH OF PENNSYLVANIA SOLE-P RO P RI E TO RS H I P INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 500 shares of Estari, Inc. - 500 shares issued March 27, 2008 (formerly Everybook, 0.00 Inc.). Financial Statements attached for 2006, 2007 and 2008. Also attached is lette from Peter Thomas, President of the Company, stating that the company is insolvent and the shares have no value. TOTAL (Also enter on Line 3, Recapitulation) I 0 00 (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 C (Rev. 6-98) Rev1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Citizens Bank, Checking Account #610075-577-0 -balance at death 4,658.49 2 Messiah Resident's Investment Club -fair market value of decedent's interest in 247.95 club 3 2008 Volvo S803.2 -appraised by Randy Kaufhold, Lehman Volvo, and sold at 23,000.00 4 CNA -refund of unearned premium 455.42 5 Freedom Blue PFFS -medical reimbursement 323.64 6 Messiah Village -apartment rebate 60,840.00 7 State Farm Insurance -liability limits for medical coverage, Thomas Mann 5,000.00 homeowner insurance 8 United States Treasury -refund of overpayment on 2007 personal income tax 2,638.00 9 Verizon -refund of overpayment 44.55 - TOTAL (Also enter on Line 5, Recapitulation) I 97,208.05 (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) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 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. ITEM NUMBER D IPTI N F PR ERTY FE S I E DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE THE DATE OF TRANS R. ATTACH A COPY OF T HE DEED OR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Citizens Bank IRA C/D #6244784222 -dated 20,367.24 100.000 20,367.24 7/7/2004, payable to Thomas and Eric Mann (sons). Balance at death including accrued interest 2 Dreyfus Account #0717-3360164769 - TOD 20,880.58 100.000 20,880.58 account payable to Eric L. Mann and Thomas A. Mann (sons); date of death value 3 Fidelity Investments Account #147-586307 - 329,664.97 100.000 329,664.97 Traditional IRA payable to Eric L. Mann and Thomas A. Mann (sons). Date of death value including accrued interest/dividends 4 Fidelity Investments Account #219-255971 -IRA 492,516.96 100.000 492,516.96 payable to Eric L. Mann and Thomas A. Mann (sons). Date of death value including accrued interest/dividends 5 Fidelity Investments Account #X09-607223 - 160,135.92 100.000 160,135.92 registered n/o Lowell D. Mann, TOD Eric L. Mann and Thomas A. Mann (sons). Date of death value of account including accrued interest/dividends TOTAL (Also enter on Line 7, Recapitulation) I 1,023,565.67 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleG (Rev. 6-98) REV-1151 EX+t12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached 13,200.82 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Eric L. Mann Social Security Number(s) / EIN Number of Personal Representative(s): Street Address c/o 41 East Orange Street city Lancaster state PA zip 17602 Year(s) Commission paid 2010 5,742.00 2. Attorney's Fees Gibbet Kraybill 8a Hess LLP 22,500.00 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 319.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 567.08 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 42,328.90 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 Mann, Lowell D. 21-09-0077 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 American Express -flowers pucahsed from Mueller's Flower Shop on decedent's 212.00 card--final bill 2 Frank S. Miller Funeral Home -decedent's funeral bill 8,200.82 3 Passage to India -funeral meal 2,850.00 4 Weaver Memorials -memorial stone and base 1,938.00 H-A Subtotal 13,200.82 Other Administrative Costs 5 Bank of New York Mellon (BK) -service charge, sale of stock 10.00 6 Clarke American -check order -deducted from account 0.19 7 Cumberland Law Journal -advertising appointment of Executor 75.00 8 Gibbel, Kraybill & Hess LLP -reimbursement for short certificates and death 57.00 certificates 9 Gibbel, Kraybill ~ Hess LLP -reimbursement for short certificates 8.00 10 PPL Electric Utilities -final electric bill 6.38 11 Reserve -for miscellaneous administration expenses, preparation of final lifetime 200.00 income tax returns, filing fees, etc. 12 The Patriot-News Company -advertising appointment of Exe t cu or 167.31 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 Mann, Lowell D. 21-09-0077 ITEM NUMBER DESCRIPTION AMOUNT 13 Verizon -final telephone bill 43.20 H-67 Subtotal 567.08 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (6-98) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 American Express -bill due at death 77.44 2 Apex Emergency Group PC -medical bill due at death 19.00 3 Chase Card Services (United) -bill due at death 3,598.99 4 Citizens Bank, Checking Account #610075-577-0 -two checks outstanding at death 480.00 -grandchild tuition at $240 each 5 City of Westminster -bill due at death for emergency care 1,108.00 6 Colorado Trauma Service, PC -bill due at death for emergency care 767.00 7 Gibbel, Kraybill ~ Hess LLP -bills due at death (Lowell Mann and Estate of Anna 1,225.00 Mae Mann) 8 Global Air Response -air ambulance transport on 12/31108, Colorado to 23,023.00 Pennsylvania 9 Messiah Village -payment for nursing care 770.92 10 Messiah Village -final bill due at death 638.39 11 PA Department of Revenue - 2008 personal income tax paid with PA40 80.00 12 Penn State University -retiree health care contribution due at death 12.00 13 PPL Electric Utilities -bill due at death 24.12 14 Retail Services -Bon-Ton -bill due at death 15.25 15 Thomas A. Mann -reimburse airfare Pennsylvania to Colorad 12/31/08 o ( ) 374.50 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 36,785.71 (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) Rev1512 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE i DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1573 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Mann, Lowell D. 21-09-0077 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee s I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] See attached schedule Total I 1,069,191.78 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Q QQ Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 6-98) SCHEDULE J me BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Lowell D. Mann 01/05/2009 211-24-6699 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) ~ tric ~. mann Son One-half share of 534.595.89 72 Pheasant Court residue and Elizabethtown, PA 17022 Schedule G 2 Thomas A. Mann Son One-half share of 534.595.89 4176 West 116th Way residue and Westminster, CO 80031 Schedule G Total 1,069.191.78 1 WILL I, LOWELL D. MANN, of Elizabethtown Borough, Lancaster County, Pennsylvania, revoke any prior wills and declare this to be my will: I. Personal and Household Effects: I give all my automobiles, and all other articles of personal or household use, together with all insurance relating thereto, A. To my wife, ANNA JEAN MANN, if she survives me by thirty (30) days. If she does not so survive me, I give all such property B. In accordance with any memorandum which I date and sign at the end (and which I intend to place with my signed will). Such gifts shall be given, however, only to persons who survive me or to organizations that exist at my death. If there is more than one memorandum, with conflicting provisions, the latest memorandum shall govern. To the extent the property is not effectively given, I give the balance C. To my children who so survive me, to be divided between them as they agree; provided that articles which are not so divided may be sold and the proceeds thereof added to my residuary estate. II. Marital Gift: A. If my wife, ANNA JEAN MANN, survives me, I give her the residue of my estate. However, if and to the extent my spouse disclaims this gift or any part of it, the disclaimed portion shall pass as follows B. If my wife, Anna Jean Mann, survives me, I give her that amount which will be exactly sufficient to reduce the federal estate tax falling due because of my death to the lowest possible figure, and I give the residue as follows. III. Residuary Trust: I give the residue of my estate as follows: A. To my trustee, IN TRUST, to keep it invested and thereafter: B. If my wife, ANNA ,TEAK MANN, survives me, during her lifetime: 1. The net income shall be paid to her in quarterly or other convenient installments; 2. As much of the principal as my trustee may from time to time think desirable--taking into account funds available from other sources--for the health, support, or maintenance of my wife either shall be paid to her or shall be applied directly for those purposes; 3. On the last day of each calendar year following my death my wife shall have the noncumulative right to withdraw from the principal up to five thousand dollars ($5,000.00) or up to five percent (5%) thereof, whichever is the greater amount (the amount subject to withdrawal at any one time during a calendar year to be based on the market value of the principal at that time plus the amount of any prior withdrawals during that year, that sum to be reduced by the amount of such prior withdrawals); and 4. After my spouse's death, the then remaining principal shall be paid to or in trust for any one or more of my descendants and tax exempt organizations, on any terms which my spouse may specify in my spouse's will specifically referring to this power of appointment. Appointment may not be made to my or my spouse's estate or creditors or the creditors of my or my spouse's estate. To the extent my spouse does not make an effective appointment, the then remaining principal shall be held in accordance with the following article. C. After my wife's death (or mine if I survive her) the then-remaining principal shall be distributed in equal shares to my sons, ERIC L. MANN and THOMAS A. MANN, who are then surviving; provided that if a son of mine is not then surviving but leaves any descendants who are then surviving, his descendants shall receive, per stirpes, the share my son would have received had he survived me. If a son of mine does not survive me, and has no surviving descendants, but has a surviving spouse, I give my son's surviving spouse twenty-five percent (25%) of my deceased son's share, and I give the balance of my deceased son's share to my surviving son, per stirpes. If I have no surviving descendants, I give the balance to BRETHREN IN CHRIST FOUNDATION, INC., Grantham, Pennsylvania. IV. Calculation of Marital Deduction: In calculating the amount to be allocated to the marital deduction gift, (i) the value of any property not passing under this will which qualifies for the marital deduction shall be taken into consideration and (ii) the amount shall be reduced to the extent that my estate would lose the benefit of any credits available against the federal estate tax in my estate. V. Satisfaction of Marital Deduction: No property ineligible for the marital deduction shall be used to satisfy that deduction. Property distributed in kind in satisfaction of the marital deduction in my estate shall be distributed at the lower of (i) its value at the time of distribution and (ii) either the value finally put on it for federal estate tax purposes in my estate or, if it was acquired after my death, its adjusted federal income tax basis. Subject to the foregoing, my executor shall have absolute discretion in selecting the property to be allocated to the marital deduction gift. 2 VI. Survivorship: F'or the purpose of this will, my wife shall be deemed to have survived me if the order of our deaths is not clear. VII. Death Taxes: All federal, state and other death taxes--except generation-skipping transfer taxes--payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my residuary estate just as if they were my debts, and none of those taxes shall be charged against the marital deduction gift, any beneficiary or any outside fund. VIII. Tax Options: I authorize my executor to use administrative or other expenses of my estate as income tax or estate tax deductions or both and to value my estate for tax purposes by any optional method permitted by the law in force when I die, without regard to whether they were paid from principal or income or whether the size of the marital deduction gift will be affected thereby, and without requiring adjustments between principal and income for any resulting effect on income or estate taxes. IX. Minimum Distribution Withdrawal: If my trustee is the beneficiary of any individual retirement account, qualified retirement plan, or other arrangement which is subject to a minimum distribution requirement, my trustee shall withdraw from the Plan in each calendar year an amount which is at least equal to that minimum distribution amount. My trustee may, in my trustee's discretion, withdraw a greater amount, if such withdrawal does not violate the terms of the trust. X. Beneficiaries Under Thirty-five (35) or Disabled: If any person under thirty-five (35) years of age becomes entitled to any income or principal hereunder, or if any person who is, in my trustee's sole and absolute discretion, disabled by advanced age, illness or other cause, or otherwise incapable of managing the funds, becomes entitled to any income or principal of the residuary trust, I give the share of that beneficiary to my trustee,lN TRUST, and thereafter: A. As much o:f such income or principal as my trustee may from time to time think desirable for that beneficiary either shall be paid to him or her or shall be applied for his or her benefit; and B. The balance of such income and principal shall be held as a separate trust for the beneficiary and, subject to my trustee's power to pay to, or to apply for the benefit of, the beneficiary both income and principal of such trust, shall--together with any net income therefrom--be kept invested and paid, as the case may be, to the beneficiary, as follows: 1. Each beneficiary who is not disabled shall have the right to withdraw up to one-fifth (1 /5) of the principal of his or her trust at any time after reaching twenty-five (25) years of age; 2• Up to one-third (1/3) of the remaining balance thereof at any time after 3 reaching thirty (30) years of age; and 3. The entire balance thereof at any time after reaching thirty-five (35) years of age. 4. The share of any beneficiary who is disabled or otherwise incapable of managing the funds, who and reaches thirty-five (35) years of age, may be kept in trust in my trustee's sole and absolute discretion, and may be paid to the beneficiary when, in my trustee's opinion, he or she becomes free of disability or otherwise becomes capable of managing the funds. C. In the alternative, in the discretion of my executor or trustee, any property that is being or would be held by my trustee under this article for a beneficiary under age twenty-five (25), whose share hereunder is twenty-five thousand dollars ($25,000.00) or less, may be deposited in the name of the trustee or the guardian of the estate of the beneficiary, to be held free of this trust under the Uniform Gifts or Transfers to Minors Act of any state. When the beneficiary reaches the age of twenty-five (25) the balance shall be paid to the beneficiary. If he or she dies before that time, the balance shall be paid to his or her estate. Any funds to be applied under this article either shall be applied directly by my trustee or shall be paid to a parent or guardian of the beneficiary or to any person or organization taking care of the beneficiary, and my trustee shall have no further responsibility for any funds so applied or paid or for funds deposited under paragraph C, above. XI. Merger of Trusts: Notwithstanding any other provisions hereunder, and regardless of the size of a trust hereunder, if the dispositive provisions specified under any trust established by my wife or me are precisely or substantially the same as a trust hereunder, disregarding distributions to possible intestate heirs, my trustee hereunder may add the principal of my such trust to any such trust to be held, administered, and disposed of thereunder. XII. Rights in Income: All income undistributed at a beneficiary's death shall be treated as if it had accrued thereafter (but this provision shall not be applicable to any marital deduction gift). XIII. Protective Provision: No interest in income or principal shall be assignable by, or available to anyone having a claim against, a beneficiary before actual payment to the beneficiary. XIV. Management Provisions: I authorize my executor and trustee: A. To retain and to invest in all forms of real and personal property; B. To partition, subdivide or improve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of any real estate in which any trust hereunder has an interest and to impose or extinguish restrictions on any such real estate; C. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; D. To disclaim any interest in property that would have devolved to me and to do so without court authorization. E. To borrow from anyone and pay interest, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of any funds borrowed; F. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal properly, and to give options for sales or leases; G. To make loans to, to borrow from, to sell to and to buy property from, my or my wife's executors, administrators or trustees; H. To join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; I. To join with my wife in filing a joint income tan return without requiring indemnification of my estate against liability for the tax attributable to her income, and to consent to any gifts made by my wife being treated as having been made one- half by me for the purpose of federal laws relating to gift tax; and To distribute in kind and to allocate specific assets among the beneficiaries (including any trust hereunder) in such proportions as my executor or my trustee may think best, so long as the total market value of any beneficiary's share is not affected by such allocation; provided that nothing in this paragraph shall affect the provisions set forth above regarding satisfaction of the marital deduction. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force until the actual distribution of all such property. All powers, authorities and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without leave of court. XV. Additions: With my trustee's approval, anyone else may add to the principal of any of the trusts hereunder by deed, life insurance contract, will, or otherwise. XVI. Trustee: I appoint my wife, ANNA JEAN MANN, as trustee of any trust created herein, but if she fails to qualify or ceases to act, I appoint my sons, ERIC L. MANN and THOMAS A. 5 MANN, as co-trustees in her place. The trustee may appoint a successor individual or corporate trustee, and no court approval of that appointment shall be required. XVII. Executor: I appoint my sons, ERIC L. MANN and THOMAS A. MANN, as co-executors of this will. XVIII. Fiduciary Provisions: I direct that: A. No trustee who has a legal obligation of support of any beneficiary hereunder shall ever participate as trustee in the exercise of, or decision not to exercise, any discretion to pay income or principal to, or to apply income or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income); B. Except as just stated, the words "my executor" shall refer to all those from time to time acting as such, and the words "my trustee" shall, in their application to each trust, refer to all those from time to time acting as trustees of that trust; and C. No executor or trustee shall be required to give bond. Executed: N ayc..,, L~ tZ , 20 6$ (SEAL) (Lowell D. Mann) In our presence the above-named testator signed this and declared it to be his will, and now at his request, in his presence, and in the presence of each other, we sign as witnesses: Witness Witness 6 Z COMMONWEALTH OF PENNSYLVANIA COUNTY OF LANCASTER SS: I, Lowell D. Mann, having been duly qualified according to law, acknowledge that I signed the foregoing instrument as my will, and that I signed it as my free and voluntary act for the purposes therein expressed. Testator ~~ Witness ~~ Witness We, having been duly qualified according to law, depose and say that we were present and saw Lowell D. Mann sign the foregoing instrument as his will; that he signed it willingly and 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 he was at the time eighteen years of age or older, of sound mind and under no constraint or undue influence. scribed, aid- ed to and ac wledge efore me by the ab e- ed testator, and by 'tresses whose names p opposite, on the d of will. Notary Public Subscribed, affirmed to and acknowledged before me by the testator, and by the other witness whose name appears, on the date of the will. Andrew L. Saylor, Esquire Sup. Ct. ID No. 57291 On this the ~~ day of ~xjyy~ ~~ 20~, before me, the undersigned officer, personally appeared Andrew L. Saylor, Sup. Ct. ID No. 57291 known to me or satisfactorily proven to be a member of the Bar of the Supreme Court of Pennsylvania, and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the testator and witnesses. COMMONWEALTH OF PENNSYLV Notarial Seal Jennifer L. Marcus, Notary Puiliic City Of Lancaster, Lancaster ~ :eunty My Commission Expires Sept .5i;~. 2008 Member, Pennsylvania Association Of Notaries COMMONWEALTH OF PENNSYLVANIA COUNTY OF LANCASTER SS: I, having been duly qualified according to law, depose and say that I was present and saw Lowell D. Mann sign the foregoing instrtament as his will; that he signed it willingly and as his free and voluntary act for the purposes therein expressed; that I in his sight and hearing signed the will as witness; and that to the best of my knowledge he was at the time ~ighteen years of age or older, of sound mind and under no constraint or undue influence. Andrew L`5aylor, Witnes Subscribed, affirmed to and acknowledged on this the ~~ day of ~~}~~ 20 (~ ,before me, the undersigned officer, by the witness whose name appears above. N Pub COMMONWEALTH OF PENNSYLVANIA Notarial Seal Jennifer L. Marcus, Notary Public City Of Lancaster, Lancaster County My Commission Expires Sept. 30, 2008 Member, Pennsylvania Association Of Notaries Calculated Value of Your Paper Savings Bond(s) Page 1 of 1 ~, Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 01/2009 Total Price Total Value Total In#erest YTD Interest $950.00 $2,389.48 $1,439.48 $7 44 Bonds: 1-19 of 19 Serial # Series Denom Issue Date Next Accrual Final Maturity Issue Price Interest Interest Rate Value Note C263627998EE EE $100 , 09/1990 03/2009 09/2020 $50.00 $78.92 . 4.00% $128.92 C267895211EE EE $100 .10/1990 04/2009 10/2020 $50.00. $78.92 4.00% $128.92 C281487191EE EE $100. 11/1990 .05/2009 11/2020 $50.00 $78.92 4.00% $128.92 C283897276EE EE $100 12/1990 06/2009 12/2020 $50.00 $78.92 4.00% $128.92 C286341260EE EE $100 01/1991 .07/2009 01/2021 $50.00 $78.92 4.00% $128.92' C289281133EE EE $100, 02/1991 02/2009; 02/2021: $50.00 $76.40 4.00% $126.40 C291176392EE EE $100' . 03/1991 ,03/2009" 03/2021 $50.00' $76.40 4.00% $126.40 C297393864EE EE $100 04/1991 04/2009 04/2021 $50.00 $76.40'. 4.00% $126.40 C262623456EE EE $100 05/1991 05/2009, 05/2021 $50.00: $76.40 4.00% $126.40 C303747792EE EE $100 06/1991., 06/2009 06/2021; $50.00; $76.40 4.00% $126.40 C312295627EE EE $100 07/1991' 07/2009 07/2021' $50.00 $76.40 4.00% $126.40 C317678090EE EE $100 08/1,991., 02/2009, 08/2021' $50.00' $73.92 4.00% $123.92 C327337016EE EE $100 09/1991. 03/2009, 09/2021. $50.00 $73.92 4.00% $123.92 C334701221EE EE $100 10/1991 04/2009 10/2021. $50.00 $73.92 4.00% $123.92. C338947542EE EE $100: 11/1991, 05/2009'. 11/2021 $50.00 $73.92 4.00% $123.92 C341752927EE EE $100. 12/1991 06/2009 12/2021 $50.00 $73.92 4.00% $123.92 C346066568EE EE $100 01/1992 07/2009., 01/2022 $50.00 $73.92. 4.00% $123.92 C348145435EE EE $100 02/1992 02/2009', 02/2022, $50.00 $71.48 4.00% $121.48 C352539625EE EE $100 03/1992 03/2009, 03/2022; $50.00; $71.48. 4.00% $121.48 Totals for 19 Bonds'. 950.00' 1 439.48 2 389.48 Notes NI :Not Issued NE .Not eligible for payment P5 Includes 3 month interest penalty MA Matured and not earnin interest http://www.treasurydirect.gov/BC/SBCPrice 4/21 /2009 Estari, Inc. 1800 Paxton Street Harrisburg, PA 17104 Gibbel Kraybill & Hess LLP 41 East Orange Street Lancaster, Pa 17602 Attn: Mary Ellan Wolfe Re: Lowell D. Mann Estari Shares Dear Mary Ellan Wolfe, Regarding Mr. Mann's stock in Estari Inc., a privately held Pennsylvania Corporation, we advise the company is insolvent with a negligible 0 share value. I am not aware of a market for these shares, however, they could be transferred to a family member following instruction from the executor of the estate. enclose corporate financial statements to support your estate filing regarding this matter. If I can be of any further assistance, please advise. Thank you, Peter Thomas President Estari Inc. Enclosures: 2006,2007, June 30,2008 Financial Statements April 28,2009 www.estari.com Phone: (717) 233-1518 Toll Free: (800) 430-1518 Fax: (717) 233-2774 Page: 1 Date: 08/22/08 at 3:06 PM Estari Inc. Balance Sheet As of Period Ending June 30, 2008, Detail: Account Number Sort: Account Number, Exclude Zero Balances ` Exclude Closing Entry Balance ASSETS --------------------------- -Asset ------------------------- Cash Operating Account Cash -savings 41289 Accounts Receivable 1048 Notes Receivable/Stock 24438 Interest Receivable 12332 5622 Total Asset 84729 ----------------------- Other Current Asset ---------------------_______ Inventory Parts Organizational Costs 18790 Accumulated Amortization-Organizational Costs 20163 Software -20162 Accumulated Depreciation-Software 4031 Equipment -4031 Accumulated Depreciation-Equipment 9705 -8317 Total Other Current Asset 20179 -------------------------- Fixed Assets ----------------- ------- Software Rights (intangible) Accumulated Amortization-Software Rights 1270 -1270 Total Fixed Assets 0 Total ASSETS 104907 LIABILITIES ------------------------------- Liability __ _ - Accounts Payable Accrued Expenses 220807 Advance - PC Parts 31114 Advance-Officer 270921 Notes Payable-Crist, Sr. 35100 Notes Payable-Kort 204215 Notes Payable-Cochard 2000 Notes Payable-Wargotz 11000 Notes Payable-Eugene George 30000 Notes Payable -Dash 25000 Accrued Interest 25000 Notes Payable Filescout 194306 Mid Penn Bank-Line of Credit 4000 299764 Page: 1 Date: 08!22/08 at 3:10 PM Estari Inc. Balance Sheet Showing Year to Date Activity As of Period Ending June 30, 2008, For All Accounts, Level of Detail: Account Number Sorted by Account Number, Exclude Zero Balance Accounts, Exclude Closing Entry YTD YTD Debits YTD Credits Net Change YTD Opening Closing Balance Balance ~ ASSETS - -------- Asset Cash Operating Account Cash -savings Accounts Receivable Notes Receivable/Stock Interest Receivable Total Asset -- Other Current Asset --- _ Inventory Parts Organizational Costs Accumulated Amortization-Organizational Costs Software Accumulated Depreciation-Software Equipment Accumulated Depreciation-Equipment Total Other Current Asset -------- Fixed Assets -----.-__- Software Rights (intangible) Accumulated Amortization-Software Rights Vehicles Accumulated Depreciation -Vehicles Total Fixed Assets Total ASSETS LIABILITIES ---- ---- Liability --------- Accounts Payable Accrued Expenses Advance - PC Parts Advance-Officer Note Payable-Toyota Notes Payable-Crist, Sr. Notes Payable-Kort Notes Payable-Cochard Notes Payable-Wargotz Notes Payable-Eugene George Notes Payable -Dash Accrued Interest Notes Payable Filescout Mid Penn Bank-Line of Credit 963.50 138443.49 98117.71 40325.78 41289.28 1048.00 0.00 D.00 0.00 1048.00 24438.00 0.00 0.00 0.00 24438.00 12331.80 0.00 0.00 0.00 12331.80 5165.61 456.00 0.00 456.00 5621.61 43946.91 138899.49 98117.71 40781.78 84728.69 18789.99 0.00 0.00 0.00 18789.99 20162.80 0.00 0.00 0.00 20162.80 -20162.49 0.00 0.00 0.00 -20162.49 4031.20 0.00 0.00 0.00 4031.20 -4031.05 0.00 0.00 0.00 -4031.05 9705.00 0.00 0.00 0.00 9705.00 -8316.50 0.00 0.00 0.00 -8316.50 20178.95 0.00 0.00 0.00 20178.95 1270.00 0.00 0.00 0.00 1270 .00 -1270.33 0:00 0.00 0.00 -1270. 33 0.48 0.00 0.48 -0.48 0. 00 0.25 0.00 0.25 -0.25 0. 00 0.40 0.00 0.73 -0.73 -0. 33 64126.26 138899.49 98118.44 40781.05 104907. 31 278523.79 145241.09 87524.28 -57716.81 220806.98 6952.00 6952.00 31113.59 24161.59 31113.59 270920.99 0.00 0.00 0.00 270920.99 35100.00 0.00 0.00 0.00 35100.00 0.08 0.08 0.00 -0.08 0.00 196215.00 0.00 8000.00 8000.00 204215.00 2000.00 0.00 0.00 0.00 2000.00 11000.00 0.00 0.00 0.00 11000.00 30000.00 0.00 0.00 0.00 30000.00 25000.00 0.00 0.00 0.00 25000.00 25000.00 0.00 0.00 0.00 25000.00 170793.28 0.00 23512.60 23512.60 194305.88 4000.00 0.00 0.00 0.00 4000.00 299764.34 0.00 0.00 0.00 299764.34 Page: 1 r Date: 08/22/08 at 3:09 PM EXPENSES Estari Inc. Income Statement For January 2008 through June 2008, For All Accounts level of Detail: Account Number, Sorted by Account Number Exclude Zero Balance Accounts Gross Margin Postings 0.00 ---------------------------- Expenses Bank Fees Insurance-General Interest Expense Legal Fees License Agreement Office Expense Product Developement/Research Telephones Travel Interest Income Interest-Line of Credit Other Expenses Total Expenses 132.00 1317.00 25382.54 3996.67 372.18 572.82 46436.05 176.95 -2635.24 75750.97 -456.00 11881.28 Total Other Expenses 11425.28 Total EXPENSES 87176.25 Net Income from Operations -87176.25 Net Income after taxes -87176.25 l I I 1 I I I I ESTARI, INC. FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2007 AND 2006 SFc~COMPANY CPAS AND BUSINESS ADVISORS -~ Seligman, Friedmar. & Company. PC. ^ SF CoNr~ 1 ' ~ ~ ~ ~ i INDEPENDENT AUDITORS' REPORT To the Board of Directors Estari, Inc. 1800 Paxton Street Harrisburg, Pennsylvania 17104 1027 Mumma Road Wormleysburg, PA 17043 T 717.761.0211 f 717.975.9750 1423 N. Atherton Street State College, PA 16803 T 814.238.8474 F 814.234.3523 96 S. George Street, Suite 350 York, PA 17401 T 717.843.0040 F 717.843.0075 info@sfc-cpa.com www.sfc-cpa.com We have audited the accompanying Balance Sheets of Estari, Inc. as of December 3l, 2007 and 2006, and the related Statements of Income, Changes in Stockholders' Deficit, and Cash Flows for the years then ended. These financial statements are the responsibility of the Corporation's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Estari, Inc. as of December 31, 2007 and 2006, and the results of its operations and its cash flows for the yeazs then ended in conformity with accounting principles generally accepted in the United States of America. The accompanying financial statements have been prepared assuming that the Corporation will continue as a going concern. As discussed in Note 10 to the financial statements, the Corporation's operating loss and negative working capital indicates that the Corporation may not be able to continue as a going concern. These conditions raise substantial doubt about its ability to continue as a going concern. Management's plans regarding those matters are described in Note 10. The financial statements do not include any adjustment that might result from the outcome of this uncertainty. ~~' Harrisburg, Pennsylvania May 19, 2008 i, '~ ~~ December 31, 2007 2006 LIABILITIES AND STOCKHOLDERS' DEFICIT CURRENT LIABILITIES Line of Credit Accounts Payable Customer Deposits Accounts Payable - P.C. Parts, Inc. Advance -Affiliate Accrued Interest Accrued Expenses Advance -Stockholders Loans from Stockholders TOTAL CURRENT LIABILITIES STOCKHOLDERS' DEFICIT Common Stock - $0.01 Paz Value; 37,000,000 Shazes Authorized; 20,661,020 Shares Issued; and 19,436,020 Shares Outstanding at 2007 and 17,115,488 Shares Outstanding at 2006 Preferred Stock - $0.01 Par Value; 3,000,000 Shares Authorized; 0 Shares Issued and Outstanding Paid-In Capital Accumulated Deficit Less: Treasury Stock -Common Stock - 1,225,000 Shares at 2007 and 2006 TOTAL STOCKHOLDERS' DEFICIT TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 299,764 $ 299,764 278,524 268,173 0 50,000 270,921 270,921 4,000 4,000 170,793 115,660 6,952 38,304 274,315 227,315 50,000 55,000 1,355,269 1,329,137 70,423 0 1,584,062 (2,893,628) 68,589 0 1,530,896 (2,738,311) (52,000) (52,000) (1,291,143) (1,190,826) $ 64,126 $ 138,311 2b SFC~COMPANY CPAS AND BUSINESS ADVISORS ESTARI, INC. STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT YEARS ENDED DECEMBER 31, 2007 AND 2006 Common Stock BALANCE -January 1, 2006 ISSUED 43,841 SHARES OF COMMON STOCK NET LOSS BALANCE -December 31, 2006 ISSUED 2,320,232 SHARES OF COMMON STOCK NET LOSS BALANCE -December 31, 2007 See independent auditors' report and accompanying notes. $ 68,151 438 68,589 1,834 Preferred Stock $ 0 0 $ 70,423 $ 0 4a ~1 ESTARI, INC. STATEMENTS OF CASH FLOWS CASH FLOWS FROM OPERATING ACTIVITIES Net Loss Adjustment to Reconcile Net Loss to Net Cash Used by Operating Activities Depreciation Amortization (Increase) Decrease in Accounts Receivable Inventory Interest Receivable Increase (Decrease) in Accounts Payable Accrued Expenses Customer Deposits Accrued Interest Advance -Stockholders NET CASH USED BY OPERATING ACTIVITIES Years Ended December 31, 2007 2006 $ (155,317) $ (418,608) 1,386 1,386 0 1,430 70,065 (47,275) 1,178 230,032 (912) (912) 10,351 16,806 (31,352) 29,304 (50,000) 50,000 55,133 57,218 47,000 76,915 (52,468) (3,704) CASH FLOWS FROM FINANCING ACTIVITIES Repayments on Line of Credit 0 (236) Increase (Decrease) on Loans from Stockholders (5,000) 5,000 Issuance of Common Stock 55,000 1,879 NET CASH PROVIDED BY FINANCING ACTIVITIES 50,000 6,643 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS -BEGINNING CASH AND CASH EQUIVALENTS -ENDING SUPPLEMENTAL DISCLOSURES Interest Paid (2,468) 2,939 4,481 1,542 $ 2,013 $ 4,481 $ 28,259 $ 67,910 See independent auditors' report and accompanying notes. SF(LCO1vtPANY CPAS AND BUSINESS ADVISORS i I ESTARI, INC. NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 3I, 2007 AND 2006 i } 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Income Taxes The Corporation prepares its income tax returns using the accrual basis of accounting. The Corporation records depreciation on a straight-line method of accounting for book purposes, but on accelerated methods of accounting for tax purposes. At December 31, 2007, the Corporation had available tax operating loss carryforwards subject to expiration as follows: Net Operating Loss Year of Expiration Carryforward I 2021 $ 202,025 2022 844,692 2023. 1,021,127 2024 207,009 2026 370,490 2027 157,215 Total $ 2,802,558 2. CONCENTRATION OF CREDIT RISK The Corporation's cash balances in financial institutions, at times, may exceed the i insured limits of $100,000. The Corporation has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on its cash accounts. 3. PROPERTY AND EQUIPMENT Property and equipment consist of the following at December 31: ' Useful Lives 2007 2006 Software 3 Years $ 4,031 $ 4,031 E ui ment q P 5 - 7 Years 9,705 9,705 Total Property and Equipment 13,736 13,736 ~ Less: Accumulated Depreciation (12,348) (10,962) Net Book Value $ 1,388 $ 2,774 Depreciation for each of the years ended December 31, 2007 and 2006 was $1,386. 7 SF(`"COMPANY CPAS AND BUSINESS ADVISORS 1 ESTARI, INC. NOTES TO FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2007 AND 2006 7. STOCK INCENTIVE PLAN (Continued) l 200 2006 I No. of Shares No. of Shares Authorized OptionslShares 6,890,000 5,640,000 Options/Shares Granted 6,467,155 5,147,155 1 Options Not Exercised 350,000 1,425,000 Options Exercised/5hares Awarded 6,117,155 3,722,155 S. MAJOR SUPPLIER j The Corporation entered into an agreement with ACT Electronics, Inc. whereby ACT Electronics, Inc. would be the sole manufacturer of the Corporation's computer hardware products. Obligations of the contract, limited to $250,000, were guaranteed by P.C. Parts, Inc., of which George Crist, Sr. is a 51.0 percent owner. George Crist, Sr. owns approximately 29.2 percent of Estari, Inc. At December 31, 2005, the entire guaranteed balance had been paid by P.C. Parts, Inc. The amount due to P.C. Parts, Inc. as a result of these payments is included on the Balance Sheets as a portion of Accounts Payable - P.C. Parts, Inc. An additional amount due to ACT Electronics, Inc. was paid by George Crist, Sr. during 2006. The balance of $44,915 included additional inventory of $16,159, plus interest. 1 9. RESEARCH AND DEVELOPMENT COSTS ~ The Corporation has incurred costs related to the research and development of the 2VUTM Dual Screen Mobile Computer. Costs incurred during the years ended December 31, 2007 and 2006 were $68,723 and $76,337, respectively. I 10. GOING CONCERN ~ The Corporation has been in the process of research and development of the 2-VUTM Dual Screen Mobile Computer. As a result, the Corporation has continually experienced operating losses. The Corporation continues to seek additional capital from institutional and accredited investors nationwide and from its existing stockholders. 9 SFcS:COMP~ CPAS AND BUSINESS ADVISORS ~~ Citizens Bank" Account Number 6100755770 Account Title LOWELL D MANN MD OR ANNA JEAN MANN Date O ened 8/4/1959 Account Tye Checking Principal Balance as of DOD $4658.49 Interest from Last Posting to DOD Account Balance as of DOD $4658.49 YTD Interest to DOD Citizens Bank. Account Number 6244784222 Account Title LOWELL D MANN Date O ened 7/7/2004 Account Tye Time Deposits (IRA) Principal Balance as of DOD $20363.91 Interest from Last Posting to DOD $3.33 Account Balance as of DOD $20367.24 YTD Interest to DOD $25.74 ~~S A BNY Mellon Company" Family of Funds ACCOUNT STATEMENT 01 /01108 through 12/31 /08 606399041 ~1 For questions about your account please call 1-800-645-..6561; in NYC 1-718-895-1206 or go to FDIU 11158 OM.1-9.IDZ 109994 199011 www.Dreyfus:com to view your DRESTOIM.J0~991.0001.39914] account on line. LOWELL D MANN TOD 823 OAK OVAL MECHANICSBURG PA .1~CG(~ ~1S:+A;~' A-GI:A)1TCE' . Page 1 of 3 MBSC Securities Corporation, Distributor 17055-8409 Personal accounts as of 12/31/08 Dividend/distribution summary This period Year-to-date Total Market Value $20, 358.83 Dividend income ' $239.49 $239.49 ..x . ~ _ ~~. _..... - , a~E'~~~iu ... _ ._., _ _ _ -- -- SharE Market Value % of Share price as of 12/31/08 portfo Dreyfus. Money Market Reserves - Class R 0.000 $1 .00 $0.00 0.0° ~ " The 7 day simple annualized yield ending 12/31/08 was 0.95% ~ simple annuafzed yield ending 12/31/0$ The 30 da y was 0.91% ~ -~ ~ 4.4 Z 'f~~ / Dreyfus Tax Managed Growth Fund-Class A D-1" m ~,- ~ 13 ~ ~ 7 99..261 13.47 1 , 337.05 6.6° a ~ 3 3c~ ~ Dreyfus Tax Managed Growth Fund-Class B u l ~ P-r' m~ / 3, 3 3 618.408 13.04 3 21 03 8 , 064.04 39.6° 957 74 53 10 8° ned Stock F nd p~ ~-~ Dreyfus Disdpli . 521 .05 . . , ~~ Total Personas Accounts $20, 358.83 100 °~ ~p,4S~v' " lease see reverse side. for additional. yield information ~' ,a„ Dreyfus Money Market Reserves -Class R Account number: 0717-3360164769 Trade Shares this Total shares date Description Dollar amount Share price transaction owned Market Value- as of 12/31 /07 $0.00 ~ 0.000 06/16/08 Transfer In From#0717-0100005545 0.00 5,090.560 5,090.560 06/24/08 Phone Redemption By Check -5 , 090.56 1 .00 - 5 , 090.560 0.000 I.,~rK:~i2"4708 ~Divt7~t~d~tn Casfr~' ., -,~; _ . - - : - .. - > : _ 8.34. -- -~ -- -_ 0:'000, Market Value as of 12/31/08 $0.00 0.000 Summary This period Year-to-date Dividend income $8.34 $8.34 The Year-to-date Dividend Income amount shown above represents your share of the dividends paid by the Fund during 2008, a portion of which were derived from interest income on direct obligations of the U.S. & its possessions (such amounts may not be subject to state income taxes). To calculate the amount of income exempt from State income tax (if applicable to your state) multiply your ordinary dividends by 1.27%. It is recommended that shareholders consult their tax advisor. _..A 1 ;7~y~i3t~"" ~7M` ~i~l~~i~ . x vas rrrs~w-rxr~ February 11, 2009 GIBBEL, KRAYBILL & ILLESS, LLP ATTN: MARY ELLEN WOLFE 41 EAST ORANGE STREET LANCASTER PA 17602 Dear Mary Ellen Wolfe: We are responding to your request for information regarding Lowell D Mann's Fidelity accounts. Account Number: X09-607223 Registration: Lowell DMann -Individual TOD Value on 01/05/2009: See attached valuation report B90228 Account Number: 147-586307 Registration: Lowell DMann -Traditional IRA Value on 01/05/2009: See attached valuation report B90229 Account Number: 219-255971 Registration: Lowell DMann -Rollover IRA Value on 01/05/2009: See attached valuation report B90230 All information in the enclosed valuation report(s) is based on assets in the above-listed Fidelity account(s) as of the date indicated on the report(s). Valuation information for these accounts is provided through Evaluation Services Inc., a third party valuation service provider. Fidelity does not warranty the accuracy of this information for any particular purpose. In addition, Fidelity does not provide legal or tax advice. Consult with an attorney or tax professional regarding any specific legal or tax situation. We hope this information is helpful. For questions concerning account holdings or instructions on how to transfer the ownership of the accounts, please call our Inheritor Services Group at 800-544-0003 between 8:00 A.M. and 6:30 P.M. Eastern time Monday through Friday or visit our website at www.fidelity.com. Sincerely, Fidelity Investments Our File: W043457-OSFEB09 02-24-09A10:13 RCVD C Se c:? bpi Fidelity Sroherage Services LLC F.,enxr tdVSc. ~IP~ -,- a cd'Y, ~ ~~rtie i se~~ic2s by Natinna{ Finarrial Service, LLC P ~ss~r iv 1Sc. SIPS F.O. Box TOOOt Line."^,,d~; :~fi Y;7~ ;1034 I ~ ~bI I ~a I ' a a a a $ ~ 1 N C~Wg1 y ~ y y ~~1 N }W1 ~~WAI [Qq W W U 1 2 rZ ~ ~ ~ z 2 z Za ?. 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