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10-16-09
DECEDENT'S ESTATE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF DANA M. FRIEDMAN DECEASED ~ cn ~ - 2008-00044 No ~ -n o b ;~, y-ti . . rri ~° `; ~ . - z ~ r-j . ~ ~ PETITION FOR ADNDICATION / "'~ ~ - -~ 1 T ~ _~ ro _ . ~ STATEMENT OF PROPOSED DISTRIBU TION - PURSUANT TO Pa. O.C. Rule 6.9 a _ ~ This form may be used in al[ cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACX OF THIS FORM. Name of Counsel: William E. Miller, Jr. Supreme Court LD. No.: A7720 Name of Law Firm: MILLER & ASSOCIATES, PC 1822 Mazket Street, Camp Hill, PA 1 70 1 1-4824 Telephone: 717-737-9210 Fax: 717-737-9215 Form OC-0( rev. 10.13.06 Page I Of L O Estate of DANA M. FRIEDMAN Camp Hill, PA 17011 Name(s) and address(es) of Petitioner(s): ,some. Mazgazet T. Foster William E. Miller, Jr. gdy.eSS, 1962 Chestnut Street 1822 Market Street Deceased Camp Hill, PA 17011-4824 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: None Is this the first accounting by this fiduciary? ..................... ®Yes Q No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on 27 December 2007 ® Letters Testamentary or ®Letters of Administration were granted to Petitioner(s) on 11 January 2008 Date of Will (if applicable): 21 December 2007 Date(s) of Codicil(s) (if applicable): N/A Date of probate (if different from date Letters granted): Same Was a bond required? Wes ®No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ®Yes ©No Dates of advertising of the grant of Letters: February 8, 15, 22 2008 February 1, 8, 15 2008 Form oc-oi rev. 10.73.06 Page 2 of 10 Estate of DANA M. FRIEDMAN Deceased 3. Was decedent survived by a spouse? ............................. Yes Q No If yes, name of the surviving spouse: Margaret T. Foster 4. Has the surviving spouse filed to take an elective share? ............. ®Yes ®No (See Section 2201 et sue. of the Probate, Estates and Fiduciaries Code) If yes, date of 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): N/A 6. Did decedent marry after execution of Will or Codicil(s)? ........... ®Yes. ®No Were any children born to decedent after execution of Will or Codicil(s)? ........................................... ®Yes ~ No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public WelfazeT .............................. ©Yes ®No Form oc-or rev. ro.ra.o6 Page 3 of 10 Estate of DANA M. FRIEDMAN 8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must b,e submitted herewith or at the Audit. 9. List all parties (chazitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiazies under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: Deceased A. State each party's relationship to the decedent and the nature of each party's interest(s): Jennifer L. Bailey Sb7 Skelley Road Yoncalla, OR 97499 Child ]/3 real estate and rest and remainder Dana H. Friedman 24102 Barquero Drive Mission Viejo, CA 92691 Child 1/3 real estate and rest and remainder Form OC-01 reo. m.is.oe Page 4 of 10 Estate of DANA ~v1. FRIEDMAN Name and Address ofEac Sarah M. Brennan 160 Wright Way Putney, VT 0534fr Deceased Relatlomh ~ and Comments, t an ~ Interest Child 1/3 real estate and rest and remainder B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each . Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address add relationship of each. N/A C. State why a Petition for Guardran/Trustee Ad Litem has or has not been fi,ied for - this-Audit (see Pa. O.C. Rule 12.4). N/A ~~ D. If distribution is to be made to the personal representative of a deceased party, state date of death; date and place of grant of Letters and type of Letters granted. N/A ~; , Form OC-01 rev. ro.is.ac ~ ~ Page Sof 10 Estate of DANA M. FRIEDMAN ,Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted. Name and Address of Each Claimant Amovnt of Claim Claim Will Claim Admitted? Be Paid In Full? N/A ^Yes ^Yes ^No ®No ^Yes ^Yes ^No ^ No ^Yes ^Yes ^No ^ No ^Yes ^Yes ^No ©No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? ................................ ^Yes ®No Was family exemption allowed? ................................ ^Yes ^No Family exemption claimant's name and relationship: Relgtionship.~ Form oc-oI rev. 10./3.06 Page 6 of 10 Estate of DANA, M. FRIEDMAN Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Dale Payment fnferes! 3/28/08 9/26/08 l 05,00p.00 N/A 7,124.00 N/A 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? ................... ®Yes ®No If yes, provide the name ofthe estate, indicate whether an account has been filed and confirmed absolutely and. all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: N/A B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. ~ Yes ~ No ] 5. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. N/A Form OC-0/ rev. 10.13.06 ~ Page 7 Of I O Estate of ESTATE OF DANA M. FRIEDMAN ,Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... ~ Yes ®No If yes; attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. See attached Exhibit 17 (Continued) B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. ®Yes 0 No 18. If a reserve is requested, state amount and purpose. Purpose: See attached Exhibit 18 (Continued) If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ ®Yes ONo If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... mYes ~No As'to real estate only? ........................................ DYes ~No Form OG01 rev. lo.ls.oe Page 8 of 10 Estate of DANA M. FRIEDMAN Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed DisMbulee(sJ Jennifer L. Bailey Dana H. Friedman Sarah M. Brennan B. Principal: Proposed Distriburee(sf Jennifer L. Bailey Dana H. Friedman Sarah M. Brennan AmoundProportion 1/3 1/3 1 /3 AmaunUPropordan I/3 1 /3 1/3 Submitted By: (All petitioners must sign. Add additional lines if necessary): F~ ~ > > 4 ~ ~ ~ • ~7'Ctr ~L 5~f Name of Pet goner: M~-garet T. Foster of Petitioner: William E. Mi1Je~Jr Porm oc-oi rev. 10.73.06 Page 9 of 10 Estate of DANA M. FRIEDMAN Deceased Verification of Petitioner (Verification must be by at least oae petitioner.) The undersigned hereby verifies ~-~ka#-~~ ~ r i9 {,i ~f •hP '~'"v `' ~ " -aarl] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which maze within the.personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein aze made subject to the penalties of 18 Pa. G.S. § 4904 (relating to unsworil falsification to authorities). ~,( ~.d ~~ w r r. 9L~ ~. ~ ~~ Signature etitioner Margaret T. Faster ~--' --z ~ *Corporate petitioners nwsi complde bracketed informafion. ~ Wlillam E Iller, Jr. Certificaflon of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that rio changes to the form have been made beyond the responses herein. signature of Counsel for William E. Miller, Farm OC-0I ,~. ~o.rs.oe - ~ Page 10 of 10 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF DANA M. FRIEDMAN, DECEASED NO. 2008-00044 NOTICE TO PARTIES IN INTEREST To: Jennifer L. Bailey - 567 Skelley Road, Yoncalla, OR 97499 Dana H. Friedman - 24102 Barquero Drive, Mission Viejo, CA 92691 Sarah M. Brennan - 160 Wright Way, Putney, VT 05346 Notice is hereby given that the First and Final Account of the Executors of the Last Will and Testament of Dana M. Friedman, Deceased, dated 21 December 2007, has beeh filed this date with the Orphans' Court Division of the Court of Common Pleas of Cumberland County. The Account will be called for audit and confirmation at the Miscellaneous Court session on Tuesday, 24 November 2009, beginning at 9:30 o'clock a.m., prevailing time in Court Room No. 1 of the Cumberland County Courthouse, at High and Hanover Streets in Carlisle, Cumberland County, Pennsylvania. The last date and time to file objections to the Account or to the Statement of Proposed Distribution, attached to said Account, must be filed in writing no later than 9:00 o'clock a.m., prevailing time, on Tuesday, 24 November 2009. Any objections shall be served on the accountant or on the accountant's attorneys. If no objections are filed to either of the Account or the Statement of Proposed Distribution, the Court, on the date picked for the presentation thereof, may make a final decree confirming the Account absolutely and directing distribution in accordance with the Statement of Proposed Distribution. If any objections are filed to the Account or to the Statement of Proposed Distribution, or both, upon the Motion or Petition of the accountant or any party of interest, an auditor shall be appointed to pass upon the objections, which auditor would then accept testimony and make a report to the Court for final resolution. A complete copy of the First and Final Account, together with the Statement of Proposed Distribution and the Petition for Adjudication/Statement of Proposed Distribution pursuant to Pa. O.C. Rule 6.9, is included with this Notice. Your attention is called to Paragraph 17 of the Petition, which identifies additional receipts and disbursements made since the closing date of the Account, 30 September 2009, to the date hereof. Your attention also is called to Paragraph 18 of the Petition, which itemizes the requested reserves for necessary expenses, including counsel fees, to close and affect final distribution of the Estate. This Notice and its enclosures are being sent to the three beneficiaries via Certified Mail, Return-Receipt Requested. ~..... Dated: 16 October 2009 ,J~ (~ ~ .,irZ ~ ,a ~ ~, ~, ~'_V...~.~ Margaret T Foster William E. Miller, Jr. Executors of the Est a of Dana M. Friedman, Deceased PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Trov Whitesel, Classified Advertising Manager of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13u,1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regulaz editions and issues of THE SENTINEL on the following day(s): February 8,15 22 2008 COPY OF NOTICE OF PUBLICATION Affiant further deposes that he/she is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of publication aze true. Sworn to and subscribed before me this 22nd day of February 2008. Notary Pu c My comm;cGion expires: 9///Un COMMONWEALTH OF PENNSYLVANIA Nolarlal Seal Ctvistlrre L. Wdk, Ndary Pu6Gc Car6sb Born, Cuttbapnd CoutHy My CamYSSion E~rirea Sept 7,2008 Member, Pennaylvanla Asaotlatlon Of Notaries PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworln, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regulaz editions and issues of the said Cumberland Law Journal on the following dates, February 1 February 8' and February 15 2008 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and chazacter of publication aze true. WORN TO AND SUBSCRIBED before me this 15 day of Febrnarv, 2008 F7ledaua, Deese ffi., deed. Late of Camp Hill Borough and Whitingham, Vermont. Executors: William E. Miller, Jr. and Margaret T. Foster. Attorneys: Law Offices of Miller /$ Associates, PC, 1822 Market Street, Camp Hill, PA 17011. J ~i Notary NOTARAL SEAL DEBORAH A COLLINS Notary Pubilc CARLISLE BORO, CUMBERL4ND COUNTY My Commission Expires Apr 28, 2D70 EXHIBIT 17 (Continued) List of Additional Receipts and Disbursements 1 October 2009 t0 15 October 2009 A. Receipts: None B. Disbursements: 1176 10/05/09-McCarty & Buehler, PC (Vermont Attorneys) $ 250.00 1177 10/05/09-Jacksonville Electric Co. 11.84 1178 10/13/09-Boyer & Ritter, CPA's (Accounting Services) 4,650.00 ..< •~ x. .ten ~<F. ~ ~~..' ,..s~:r :. EXHIBIT 18 (Continued) List of Requested Reserves to Close Estate: 1. Vermont Residence Maintenance Expense Until Deed with Decree of Distribution is Filed (Includes Lawn Mowing, Caretaker Fee and Snow Removal, if Necessary) (Estimated) $2,000 2. Vermont Residence Utility Expenses Until Decree of Distribution is Filed-Electric and Security System Telephone (Estimated) $160 3. Accounting Fee for Final Tax Returns and Distribution Services (Estimated) $3,000 4. Attorneys' Fees-Pennsylvania and Vermont-for Final Closing and Distribution Services (Estimated) $18,000 5. Executor Fee As Per Approved Death Tax Returns $60,000 (Margaret T. Foster) 6. Register of Wills Filing Fee for Account and Petition $2,000 Total Reserves Requested: $85,160 ri:. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF DANA M. FRIEDMAN, DECEASED NO. 2008-00044 STATEMENT OF PROPOSED DISTRIBUTION To: AS PER THE LAST WILL AND TESTAMENT DATED 21 DECEMBER 2007 Jennifer L. Bailey 1/3 Rest and Remainder of Real and 567 Skelley Road and Personal Estate (Real Estate Yoncalla, OR 97499 Distribution Awarded through Probate Court of Vermont) Dana H. Friedman 1!3 Rest and Remainder of Real and 24102 Barquero Drive and Personal Estate (Real Estate Mission Viejo, CA 92691 Distribution Awarded through Probate Court of Vermont) Sarah M. Brennan 1/3 Rest and Remainder of Real and 160 Wright Way and Personal Estate (Real Estate Putney, VT 05346 Distribution Awarded through Probate Court of Vermont) Dated: 16 October 2009 ,~~.~ ~ e T `~ ~~~~ v' MARGARE T. FOSTER --~ ~. WILLIAM E. MILLER, J Executors of the Es ate of Dana M. Friedman, Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF DANA M. FRIEDMAN, DECEASED NO. 2008-00044 FIRST AND FINAL ACCOUNT ACCOUNTING PERIOD 27 DECEMBER 2007 THROUGH 30 SEPTEMBER 2009 N O _ ~~_0 a0 -y~ -~' ~.7 0 l-r~r.: C7 ~ r~: - ; rn -_ ---f C.1 .,.:\ i J ~ IV ~ ~ c,'i<7 In r., Dated: 16 October 2009 MARGARET T. FOSTER WILLIAM E. MILLER, JR. Executors under the Last Will and Testament of Dana M. Friedman, Deceased Court of Common Pleas of Cumberland County Orphans' Court Division Estate of Dana Friedman Estate No. 2008-00044 Summary of Account December 27, 2007 through September 30, 2009 Principal Page Principal Receipts (2) Net Loss on Sales or Other Dispositions (7) Less Disbursements Funeral Expenses (22) 3,934.50 Administration Expenses (22) 92,313.87 Federal & State Taxes (29) 427,068.12 Fees & Commissions (29) 68.813.65 Balance before Distributions Less: Amounts to Beneficiaries (32) Principal Balance on Hand (34) Income Receipts (35) 53,307.77 Net Gains on Sales or Other Dispositions (49) 0.00 3,166,770.93 ( 289.289.39) 2,877,481.54 592.130.14 2,285,351.40 912.890.00 53,307.77 Less: Administration Expenses (50) 245.00 Balance Before Distributions Less: Amounts to Beneficiaries Transfers Total Distributions and Transfers Income Balance on Hand 0.00 (51) 13.460.84 (52) 53,062.77 13.460.84 Combined Balance on Hand ESTATE OF DANA M. FRIEDMAN Principal Receipts Par Value Cash and Cash Equivalents 25,000 Carolina First CD Interest to Date of Death Chittenden Account #560006578 25,000 Discover Bank CD 5.5 Interest to Date of Death 25,000 Discover Bank Greenwood CD 5.25% Interest to Date of Death 25,000 Discover Bank Greenwood CD 6.0 Interest to Date of Death Fidelity Municipal Money Market Interest to Date of Death 25,000 FirstBank P R San Juan CD Interest to Date of Death 25,000 Hibenva National Bank CD Interest to Date of Death 15,000 MetroBank CD Interest to Date of Death PNC Account #50-0561-7643 25,000 Sovereign Bank CD Interest to Date of Death Total Cash and Cash Equivalents No. of Shares Stocks 2,000 American Express 950 American International Group Inventory Value 12/27/2007 $ 24,356.00 411.00 5,661.21 24,442.00 61.00 24,318.00 305.00 24,557.00 514.00 78,432.62 172.00 24,543.00 7.00 24,987.00 41.00 14,783.00 52.00 4,115.26 24,526.00 319.00 $ 103,760.00 55,618.00 S 276,603.09 (2) Principal Receipts (Continued) No. of Shares Stocks 2,540 Apache Corp 1,600 BAC CAP TR III 4,741 Bank of America Dividend at Date of Death 1,500 Cimarex Energy 1,500 Cisco 2,200 Citigroup 500 Diageo P L C 1,000 Electronic Arts 500 Exxon Mobile 450 Genentech Inc 2,500 General Electric Dividend at Date of Death 1,550 Home Depot 4,400 Intel Corp 775 Johnson & Johnson 100 L-3 Communications 75 Las Vegas Sands 1,250 Lowes 1,000 Maxim Integrated 750 Nabors Industries 1,000 Perkinelmer Inc. 1,800 Pfizer 900 Proctor and Gamble 1,500 Texas Instruments 2,800 United Technologies Inventor Value 12/27/2007 $ 273,139.00 36,880.00 197,581.00 3,034.00 63,180.00 42,045.00 65,493.00 43,353.00 59,345.00 47,163.00 30,328.00 93,313.00 775.00 41,610.00 119,218.00 52,309.00 107,105.00 8,103.00 28,806.00 25,820.00 21,079.00 28,589.00 41,562.00 66,546.00 50,775.00 216,622.00 (3) Principal Receipts (Continued) No. of Inventorry Value Shares Stocks 12/Z7/2007 2,100 UnitedHealth Group $ 123,522.00 1,350 Wal Mart 64,746.00 Dividend at Date of Death Total Stocks Par Value Bonds, Debentures & T-Bills 25,000 Bank LEUMI USA 5% Interest to Date of Death 25,000 Federal Farm Credit Interest to Date of Death 50,000 Federal Home Loan Mortgage Corp 5.12% Interest to Date of Death 30,000 Federal Home Loans 5.785 Interest to Date of Death 35,000 Federal Home Loans Bank 6.1 Interest to Date of Death 25,000 Federal Home Loans Mortgage 5.00 Interest to Date of Death 20,000 General Electric CAP Corp Interest to Date of Death 20,000 General Motors Acceptence Corp 5.4% Interest to Date of Death 20,000 General Motors Acceptence Corp Interest to Date of Death 8,000 GNMA REMIC Trust 297.00 $ 22,762.00 7.00 24,961.00 24.00 48,216.00 131.00 30,103.00 357.00 37,275.00 89.00 25,002.00 302.00 ] 9,596.00 137.00 17,756.00 39.00 18,490.00 67.00 7,199.00 S 2,111,716.00 (4) Principal Receipts (Continued) Par Value Bonds, Debentures & T-Bills Interest to Date of Death 20,000 Morgan Stanley Dean Witter D W Disc SRMTNS VR 020105-020215 Interest to Date of Death Total Bonds, Debentures & T-Bills No. of Sbares Mutual Funds 3,449.522 Fidelity Court STR TR Spartan Muni Dividend at Date of Death 3,630.816 Fidelity SCH STR TR Strategic Income Dividend at Date of Death Total Mutual Funda Tangible Personal Property 2003 Ford Explorer Miscellaneous Household Items Total Tangible Personal Property Miscellaneous Clothing Total Miscellaneous Real Property Town Hill Road Whitingham, VT Total Real Property Liabilities Commonwealth of Pennylvania - Income Taxes Inventory Value 12/27/2007 23.00 19,091.00 72.00 $ 271,699.00 $ 43,429.00 130.00 38,305.00 195.00 82,059.00 $ 7,390.00 5,000.00 12,390.00 $ 500.00 500.00 $ 600,000.00 600,000.00 $ (6.00) (5) Principal Receipts (Continued) Liabilities Margaret Foster -Income Tax Reimbursement Vennount Department of Taxes (171,271) Washington Mutual Mortgage Total Liabilities Total Inventory Transfers from Income 03/05/2008 Fidelity Money Market 03/18/2008 Mid Penn Bank Estate Account Total Tranafers from Income Total Receipts of Principal Inventory Value 12/27/2007 $ (30,000.00) (380.00) (171,271.00) $ 10,956.88 2,503.96 $ (201,657.00) $ 3.153310.09 $ 13.460.84 $ 3,166,770.93 (6) ESTATE OF DANA M. FRIEDMAN Gains and Losses on Sales or Other Dispositions of Principal Net Gain 01/29/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 02/01/2008 Sale 25,000 Paz Federal Farm Credit Net Proceeds $ 25,000.00 Inventory Value 24,961.00 02/27/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 02/28/2008 Sale 25,000 Paz Cazolina First CD Net Proceeds $ 25,000.00 Inventory Value 24,356.00 03/25/2008 Sale 100 Shares L-3 Communications Net Proceeds $ 109,678.79 Inventory Value 107,105.00 03/26/2008 Redemption 25,000 Paz Sovereign Bank CD Net Proceeds $ 25,000.00 Inventory Value 24,526.00 03/27/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 04/14/2008 Redemption $ 39.00 644.00 2,573.79 474.00 Net Loss (7) Gains and Losses oo Sales or Other Dispositions of Principal (Continued) 30,000 Paz Federal Home Loans 5.785 Inventory Value $ 30,103.00 Net Proceeds 30,000.00 04/28/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 05/16/2008 Sale 50,000 Par Federal Home Loan Mortgage Corp 5.12% Net Proceeds $ 48,584.28 Inventory Value 48,216.00 Net Gain Net Loss $ 103.00 368.28 05/16/2008 Sale 25,000 Paz Federal Home Loans Bank 6.1 Net Proceeds $ 26,960.63 Inventory Value 26,625.00 05/16/2008 Sale 25,000 Par Federal Home Loans Mortgage 5.00 Inventory Value $ 25,002.00 Net Proceeds 24,968.75 05/27/2008 Redemption , 25,000 Par FirstBank P R San Juan CD Net Proceeds $ 25,000.00 Inventory Value 24,543.00 05/27/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 06/29/2008 Redemption Commonwealth of Pennylvania - Income Taxes 335.63 33.25 457.00 (8) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Proceeds $ (6.00) Inventory Value (6.00) 06/29/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 07/29/2008 Redemption -340.02 Paz Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 08/13/2008 Sale 700 Shares American Express Inventory Value $ 36,316.00 Net Proceeds 25,240.85 08/13/2008 Sale 2,100 Shazes Apache Corp Inventory Value $ 225,823.58 Net Proceeds 224,522.74 08/13/2008 Sale 3,300 Shares Bank of America Inventory Value $ 137,527.38 Net Proceeds 102,123.42 08/13/2008 Sale 500 Shares Cimazex Energy Net Proceeds $ 24,631.86 Inventory Value 21,060.00 08/13/2008 Sale 800 Shares General Electric Inventory Value $ 29,860.16 Net Proceeds 22,887.87 $ 3,571.86 Net Loss $ 11,075.15 1,300.84 35,403.96 6,972.29 (9) Gains and Losses on Sales or Other Dispositions of Principal (Continued) 08/13/2008 Sale 2,100 Shares Intel Corp Inventory Value $ 56,899.50 Net Proceeds 49.866.72 08/13/2008 Sale 200 Shares Proctor and Gamble Inventory Value $ 14,788.00 Net Proceeds 13.411.92 08/13/2008 Sale 2,000 Shares United Technologies Inventory Value $ 154,730.00 Net Proceeds 129,251.27 08/13/2008 Sale 400 Shares UnitedHealth Group Inventory Value $ 23,528.00 Net Proceeds 11,739.93 08/13/2008 Sale 500 Shares Wal Mart Net Proceeds $ 28,551.84 Inventory Value 23,980.00 08/26/2008 Redemption -340.02 Paz Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 08/29/2008 Redemption Mazgazet Foster -Income Tax Reimbursement Net Proceeds $ (30,000.00) Inventory Value (30,000.00) 08/29/2008 Redemption Vermount Department of Taxes Net Proceeds $ (380.00) (10) Net Gain 4,571.84 Net Loss 7,032.78 1,376.08 25,478.73 11,788.07 Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Inventory Value (380.00) 09/10/2008 Sale 3,449.522 Shazes Fidelity Court STR TR Spartan Muni Inventory Value $ 43,429.00 Net Proceeds 42,877.56 09/10/2008 Sale 3,630.816 Shazes Fidelity SCH STR TR Strategic Income Inventory Value $ 38,305.00 Net Proceeds 36,707.55 09/1 ]/2008 Sale 740 Shazes American Express Inventory Value $ 38,391.20 Net Proceeds 29,852.16 09/11/2008 Sale 240 Shares Apache Corp Net Proceeds $ 26,327.67 Inventory Value 25,808.41 09/11/2008 Sale 500 Shazes BAC CAP TR III Inventory Value $ I ],525.00 Net Proceeds 11,171.93 09/11/2008 Sale 100 Shazes BAC CAP TR III Inventory Value $ 2,305.00 Net Proceeds 2,234.98 09/11/2008 Sale 780 Shazes Bank of America Inventory Value $ 32,506.47 $ 519.26 Net Loss 551.44 1,597.45 8,539.04 353.07 70.02 (11) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Proceeds 26,482.05 09/11/2008 Sale 540 Shares Cimarex Energy Net Proceeds $ 26,064.13 Inventory Value 22,744.80 09/11/2008 Sale 510 Shares Cisco Inventory Value $ 14,295.30 Net Proceeds 11,727.03 09/11/2008 Sale 1,070 Shares Citigroup Inventory Value $ 31,853.41 Net Proceeds 21,349.08 09/11/2008 Sale 200 Shazes Diageo P L C Inventory Value $ 17,341.20 Net Proceeds 14,742.11 09/11/2008 Sale 500 Shazes Electronic Arts Inventory Value $ 29,672.50 Net Proceeds 22,773.62 09/11/2008 Sale 200 Shares Exxon Mobile Inventory Value $ 18,865.20 Net Proceeds 15,306.75 09/11/2008 Sale 220 Shares Genentech Inc Net Proceeds $ 20,946.99 Inventory Value 14,827.02 09/11/2008 Sale Net Gain $ 3,319.33 6,119.97 Net Loss $ 6,024.42 2,568.27 10,504.33 2,599.09 6,898.88 3,558.45 (12) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain 920 Shazes General Electric Inventory Value $ 34,339.18 Net Proceeds 26,517.11 09/11/2008 Sale 800 Shares Home Depot Net Proceeds $ 23,897.30 Inventory Value 21,476.13 09/11/2008 Sale 1,210 Shares Intel Corp Inventory Value $ 32,784.95 Net Proceeds 25,162.15 09/11/2008 Sale 460 Shazes Johnson & Johnson Net Proceeds $ 33,076.02 Inventory Value 31,047.92 09/11/2008 Sale 420 Shares Lowes Net Proceeds $ 11,345.54 Inventory Value 9,678.82 09/11/2008 Sale 250 Shares Perkinelmer Inc. Inventory Value $ 7,147.25 Net Proceeds 6,586.26 09/11/2008 Sale 620 Shares Pfizer Inventory Value $ 14,315.80 Net Proceeds 11,748.25 09/11/2008 Sale 380 Shares Proctor and Gamble Inventory Value $ 28,097.20 $ 2,421.17 2,028.10 1,666.72 Net Loss $ 7,822.07 7,622.80 560.99 2,567.55 (13) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Proceeds 27,333.68 09/11/2008 Sale 230 Shares Progress Energy Inventory Value $ 10,247.86 Net Proceeds 9,958.65 09/11/2008 Sale 490 Shares Texas Instruments Inventory Value $ 16,586.50 Net Proceeds 10,841.61 09/11/2008 Sale 450 Shares United Technologies Inventory Value $ 34,814.25 Net Proceeds 29,302.22 09/11/2008 Sale 700 Shares UnitedHealth Group Inventory Value $ 41,174.00 Net Proceeds 20,179.88 09/11/2008 Sale 220 Shares UnitedHealth Group Inventory Value $ 12,940.40 Net Proceeds 6,345.11 09/11/2008 Sale 480 Shares Wal Mart Net Proceeds $ 29,507.03 Inventory Value 23,020.80 09/12/2008 Sale 560 Shazes American Express Inventory Value $ 29,052.80 Net Proceeds 22.080.29 09/12/2008 Sale Net Gain $ 6,486.23 Net Loss $ 763.52 289.21 5,744.89 5,512.03 20,994.12 6,595.29 6,972.51 (14) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 950 Shares American International Group Inventory Value $ 55,618.00 Net Proceeds 19,468.60 $ 36,149.40 09/12/2008 Sale 200 Shazes Apache Corp Inventory Value $ 21,507.01 Net Proceeds 20,786.72 720.29 09/12/2008 Sale 800 Shares BAC CAP TR III Inventory Value $ 18,440.00 Net Proceeds 17,591.90 848.10 09/12/2008 Sale 200 Shazes BAC CAP TR III Inventory Value $ 4,610.00 Net Proceeds 4,403.97 206.03 09/12/2008 Sale 500 Shazes Bank of America Inventory Value $ 20,837.48 Net Proceeds 17,241.90 3,595.58 09/12/2008 Sale 100 Shares Bank of America Inventory Value $ 4,167.50 Net Proceeds 3,450.07 717.43 09/12/2008 Sale 61 Shares Bank of America Inventory Value $ 2,542.17 Net Proceeds 2,104.51 437.66 09/12/2008 Sale 460 Shazes Cimarex Energy Net Proceeds $ 21,167.06 (15) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss Inventory Value 19,375.20 $ 1,791.86 09/12/2008 Sale 890 Shazes Cisco Inventory Value $ 24,946.70 Net Proceeds 20,792.07 $ 4,154.63 09/12/2008 Sale 100 Shazes Cisco Inventory Value $ 2,803.00 Net Proceeds 2,337.18 465.82 09/12/2008 Sale 1,130 Shares Citigroup Inventory Value $ 33,639.59 Net Proceeds 22,321.91 11,317.68 09/12/2008 Sale 300 Shazes Diageo P L C Inventory Value $ 26,011.80 Net Proceeds 22,685.85 3,325.95 09/12/2008 Sale 500 Shares Electronic Arts Inventory Value $ 29,672.50 Net Proceeds 22,628.62 7,043.88 09/12/2008 Sale 300 Shazes Exxon Mobile Inventory Value $ 28,297.80 Net Proceeds 22,741.56 5,556.24 09/12/2008 Sale 230 Shazes Genentech Inc Net Proceeds $ 21,858.09 Inventory Value 15,500.98 6,357.11 09/12/2008 Sale (16) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain 780 Shares General Electric Inventory Value $ 29,113.66 Net Proceeds 22,574.27 09/12/2008 Sale 650 Shazes Home Depot Net Proceeds $ 19,319.64 Inventory Value 17,449.35 09/12/2008 Sale 100 Shazes Home Depot Net Proceeds $ 2,972.98 Inventory Value 2,684.52 09/12/2008 Sale 1,090 Shares Intel Corp Inventory Value $ 29,533.55 Net Proceeds 22,393.44 09/12/2008 Sale 315 Shares Johnson & Johnson Net Proceeds $ 22,578.06 Inventory Value 21,261.08 09/12/2008 Sale 75 Shazes Las Vegas Sands Inventory Value $ 8,103.00 Net Proceeds 3,144.98 09/12/2008 Sale 830 Shares Lowes Net Proceeds $ 22,269.07 Inventory Value 19,127.18 09/12/2008 Sale 1,000 Shares Maxim Integrated Inventory Value $ 25,820.00 $ 1,870.29 288.46 1,316.98 3,141.89 Net Loss $ 6,539.39 7,140.11 4,958.02 (17) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Proceeds 19,491.89 09/12/2008 Sale 750 Shares Nabors Industries Net Proceeds $ 21,989.37 Inventory Value 21,079.00 09/12/2008 Sale 700 Shazes Perkinelmer Inc. Net Proceeds $ 21,055.88 Inventory Value 20,012.30 09/12/2008 Sale 50 Shazes Perkinelmer Inc. Inventory Value $ 1,429.45 Net Proceeds 1,307.49 09/12/2008 Sale 1,180 Shazes Pfizer Inventory Value $ 27,246.20 Net Proceeds 22,036.39 09/12/2008 Sale 320 Shazes Proctor and Gamble Inventory Value $ 23,660.80 Net Proceeds 23,154.17 09/12/2008 Sale 520 Shazes Progress Energy Inventory Value $ 23,169.09 Net Proceeds 22,759.29 09/12/2008 Sale 1,010 Shares Texas Instruments Inventory Value $ 34,188.50 Net Proceeds 22.151.27 09/12/2008 Sale Net Gain $ 910.37 1,043.58 Net Loss $ 6,328.11 12].96 5,209.81 506.63 409.80 12,037.23 (18) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain 350 Shares United Technologies Inventory Value Net Proceeds 09/12/2008 Sale 780 Shares UnitedHealth Group Inventory Value Net Proceeds 09/12/2008 Sale 370 Shares Wal Mart Net Proceeds Inventory Value 09/24/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds Inventory Value 10/08/2008 Sale 8,000 Par GNMA REMIC Trust Inventory Value Net Proceeds 10/23/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds Inventory Value 11/06/2008 Sale 25,000 Par Discover Bank Greenwood CD 5.25% Net Proceeds Inventory Value 11/06/2008 Sale 25,000 Par Discover Bank Greenwood CD 6.0 $ 27,077.75 22,832.87 $ 45,879.60 22,762.57 $ 22,769.88 17,745.20 $ (340.02) (340.02) $ 5,667.67 5,075.02 $ (340.02) (340.02) $ 25,000.00 24,318.00 (19) $ 5,024.68 682.00 Net Loss 4,244.88 23,117.03 592.65 Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Proceeds $ 25,000.00 Inventory Value 24,557.00 $ 443.00 11/12/2008 Sale 25,000 Paz Bank LEUMI USA 5% Net Proceeds $ 25,000.00 Inventory Value 22,762.00 2,238.00 l 1/18/2008 Sale 15,000 Par MetroBank CD Net Proceeds $ 15,000.00 Inventory Value 14,783.00 217.00 11/26/2008 Sale O Par Discover Bank CD 5.5 Net Proceeds $ 0.00 Inventory Value 0.00 11/27/2008 Redemption -340.02 Paz Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 12/08/2008 Sale 25,000 Paz Hibernia National Bank CD Net Proceeds Inventory Value 12/15/2008 Sale 20,000 Paz General Motors Acceptence Corp 5.4% Net Proceeds Inventory Value $ 25,000.00 24,987.00 $ 20,000.00 17.756.00 12/15/2008 Sale 20,000 Paz General Motors Acceptence Corp Net Proceeds $ 25,000.00 13.00 2,244.00 Net Loss (20) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loas Inventory Value 18,490.00 $ 6,510.00 12/21/2008 Redemption -340.02 Par Washington Mutual Mortgage Net Proceeds $ (340.02) Inventory Value (340.02) 01/14/2009 Sale 25,000 Par Discover Bank CD 5.5 Net Proceeds $ 25,000.00 Inventory Value 24,442.00 558.00 01/18/2009 Redemption -340.05 Par Washington Mutual Mortgage Net Proceeds $ (340.05) Inventory Value (340.05) 01/23/2009 Sale 20,000 Paz General Electric CAP Corp Net Proceeds $ 19,709.92 Inventory Value 19,596.00 113.92 01/23/2009 Sale 20,000 Par Morgan Stanley Dean Witter D W Disc SRMTNS VR 020105-020215 Inventory Value $ 19,091.00 Net Proceeds 14,459.19 $ 4,631.81 01/27/2009 Redemption -166,850.71 Par Washington Mutual Mortgage Net Proceeds Inventory Value Total Gains and Losses Net Loss $ (166,850.71) (166,850.71) (21) $ 70,360.32 $ 359,649.71 $ 289,289.39 ESTATE OF DANA M. FRIEDMAN Disbursements of Principal Date Paid Amount Paid Funeral Eapensea Abbiati Monuments 04/23/2008 Funeral Expenses $ 662.50 Total Abbiati Monuments $ 662.50 Covey & Allen Funeral Home 07/02/2008 Funeral Expenses $ 515.00 Total Covey & Allen Funeral Home $ 515.00 Myer Harner Funeral Home 03/03/2008 Funeral Expense $ 2,457.00 05/01/2008 Funeral Expenses 300.00 Total Myer Harner Funeral Home $ 2,757.00 Total Funeral Expenses $ 3,934.50 Administration Expenses Alan Hadley 07/03/2009 Electrician $ 701.00 Total Alan Hadley $ 701.00 Bank of America 10/01 /2008 past due account $ 15.27 Total Bank of America $ 15.27 Brattleboro Reformer 06/21/2008 Public Notices $ 205.80 Total Brattleboro Reformer $ 205.80 Church Capital 01/31/2008 Investment Fee $ 5,080.00 Total Church Capital $ 5,080.00 Cliff Inman 04/23/2008 Dumpsters $ 772.00 06/10/2008 Dempster 432.00 Total Cliff Inman $ 1,204.00 (22) Date Paid 02/05/2008 03/17/2008 04/28/2008 01/16/2009 02/19/2009 04/19/2009 03/03/2008 04/28/2008 05/31/2008 06/30/2008 08/08/2008 08/29/2008 10/01 /2008 10/29/2008 12/02/2008 01/06/2009 02/18/2009 03/13/2009 03/30/2009 05/01/2009 06/02/2009 06/30/2009 Disbursements of Principal (Continued) Administration Expenses Corse Excavating Maintenance Maintenance Maintenance Maintenance Maintenance Maintenance Total Corse Excavating Everett Real Estate Appraisal Fee Total Everett Real Estate Fair Point Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone (23) Amount Paid 247.10 459.20 210.00 361.20 260.00 245.00 $ 1,782.50 $ 400.00 $ 400.00 25.98 28.70 20.46 15.84 19.63 19.67 19.73 19.76 19.78 19.63 19.45 19.45 19.53 19.79 19.57 Date Paid 07/29/2009 08/28/2009 09/25/2009 08/13/2008 05/05/2009 02/05/2008 03/03/2008 03/31/2008 05/06/2008 06/05/2008 07/02/2008 08/06/2008 09/04/2008 10/05/2008 11 /06/2008 12/17/2008 O 1 /06/2009 02/18/2009 03/03/2009 04/06/2009 05/01/2009 06/02/2009 07/05/2009 Disbursements of Principal (Continued) Administration Expenses Telephone Telephone Telephone Total Fair Point Guy Nido Fuel Oil -prepayment Fuel Oil Total Guy Nido Jacksonville Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric Electric (24) Amouut Paid $ 19.76 19.65 19.88 $ 366.26 $ 12,188.56 6,597.00 $ 18,785.56 50.24 61.40 58.23 61.07 33.63 29.96 18.43 16.59 14.53 16.22 59.23 22.51 67.93 79.68 44.63 26.91 14.36 11.84 Disbursements of Principal (Continued) Date Paid Administration Expenses 08/03/2009 Electric Total Jacksonville Electric Kingsley Plumbing 12/17/2008 Plumbing Total Kingsley Plumbing Lane Plumbing & Heating 04/28/2008 Maintenance 10/27/2008 Maintenance Total Lane Plumbing & Heating Margaret T. Foster 02/05/2008 Reimbwsement of Expenses 03/27/2008 Reimbwsement of expenses 05/16/2008 Rimbwsement of expenses 08/29/2008 1 /2 tax preparation fee 12/02/2008 Reimbwsement Total Margaret T. Foster Mid Penn Bank 02/29/2008 Account Fee 05/01/2008 Trust Fee 05/19/2008 Account Fee 06/02/2008 Trust Fee 07/01/2008 Trust Fee 08/01/2008 Trust Fee 09/02/2008 Trust Fee 10/01/2008 Trust Fee 11/03/2008 Trust Fee 12/01/2008 Trust Fee 01/02/2009 Trust Fee Amount Paid $ 18.47 $ 705.86 $ 296.20 $ 296.20 $ ] 04.91 80.00 $ 184.91 2,676.72 335.00 610.00 457.00 57.00 $ 4,135.72 10.00 759.01 10.00 1,023.90 956.80 948.60 960.39 902.96 815.70 528.88 540.68 (25) Date Paid 02/02/2009 03/02/2009 04/02/2009 05/04/2009 06/01 /2009 10/07/2008 10/14/2008 O1 /28/2008 02/25/2008 03/16/2008 03/29/2008 04/21 /2008 05/09/2008 05/31 /2008 06/13/2008 06/30/2008 08/06/2008 08/25/2008 09/26/2008 I 1 /06/2008 12/02/2008 12/26/2008 02/05/2009 Disbursements of Principal (Continued) Administration Expenses Trust Fee Trust Fee Trust Fee Trust Fee Trust Fee Total Mid Penn Bank Register of Wills, Agent probate fees Short certificates Total Register of Wills, Agent Richard Allen Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Cazetaker Caretaker Cazetaker Cazetaker Caretaker (26) Amount Paid $ 548.04 467.37 467.36 467.46 467.44 S 9,874.59 $ 400.00 24.00 S 424.00 540.65 879.25 525.00 425.00 425.00 253.00 600.00 225.00 775.00 525.00 800.00 625.00 555.00 285.65 350.00 150.00 Disbursements of Principal (Continued) Date Paid 03/03/2009 04/06/2009 05/03/2009 05/27/2009 06/27/2009 07/28/2009 08/28/2009 09/25/2009 03/18/2008 04/21 /2008 Administration Expenses Caretaker Cazetaker Caretaker Caretaker Cazetaker Cazetaker Cazetaker Cazetaker Total Richard Allen State Farm Caz Insurance 05/31/2008 Caz Insurance 06/18/2008 Homeowners insurance 06/18/2008 personal liability umbrella 06/20/2008 08/15/2008 05/27/2009 Homeowners insurance Total State Farm Suburban Propane 05/27/2008 Propane 11/23/2008 Propane 05/20/2009 Propane Total Suburban Propane The Carlisle Sentinel 03/05/2008 Legal Advertisement Amouut Paid 100.00 100.00 875.00 450.00 479.30 687.75 625.00 625.00 $ 11,880.60 $ 66.90 (39.32) 79.74 3,519.16 118.00 (79.74) (36.50) 3,881.00 $ 7,509.24 $ 31.80 31.80 31.80 S 95.40 $ 150.64 (27) Disbursements of Principal (Continued) Date Paid Administration Expenses Total The Carlisle Sentinel Town of Whitingham 10/23/2008 Real Estate Taxes 09/25/2009 Real Estate Taxes Total Town of Whitingham United States Treasury 02/19/2009 Total United States Treasury Verizon 03/03/2008 Telephone 03/31/2008 Telephone Total Verizon Washington Muutal 01/29/2008 Mortgage 02/27/2008 Mortgage 03/27/2008 Mortgage 04/28/2008 Mortgage 05/27/2008 Mortgage 06/29/2008 Mortgage 07/29/2008 Mortgage 08/26/2008 Mortgage 09/24/2008 Mortgage 10/23/2008 Mortgage 11/27/2008 Mortgage 12/21/2008 Mortgage 01/18/2009 Mortgage Total Washington Muutal Amount Paid $ 150.64 $ 7,509.50 7,929.14 $ 15,438.64 $ 20.90 $ 20.90 $ 20.20 21.39 $ 41.59 957.18 957.18 957.18 957.18 957.18 957.18 957.18 957.18 957.18 957.18 957.18 957.18 957.15 $ 12,443.31 (28) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses WW Building Supplies 02/08/2008 Supplies $ 138.00 03/05/2008 Supplies 67.94 05/06/2008 Supplies 85.89 07/04/2008 Supplies 76.01 09/04/2008 Supplies 74.20 11/06/2008 Supplies 129.84 Total WW Building Supplies $ 571.88 Total Administration Expenses $ 92,313.87 Federal and State Taxes Register of Wills, Agent 03/27/2008 Inheritance Tax $ 105,000.00 09/24/2008 Inheritance Tax 7,124.00 Total Register of Wills, Agent S 112,124.00 United States Treasury 09/24/2008 Federal Estate Tax $ 276,422.00 Total United States Treasury $ 276,422.00 Vermont Department of Taxes 01/16/2008 Estimated Taxes $ 7,300.00 09/24/2008 Inheritance Tax 31,151.00 09/24/2008 Inheritance Tax 71.12 Total Vermont Department of Taxes $ 38,522.12 Total Federal and State Taxes $ 427,068.12 Fees and Commissions Boyer & Ritter 10/28/2008 Accounting Fees $ 5,000.00 03/24/2009 Accounting Fees 425.00 Total Boyer & Ritter $ 5,425.00 (29) Disbursements of Principal (Continued) Date Paid Fees and Commissions Deluxe Checks 01/28/2008 Checkbook Total Deluxe Checks McCarty & Buehler 01/24/2008 Attorney Fee 03/27/2008 Attorney Fee 03/27/2008 Attorney Fee 04/09/2008 Attorney Fee 04/21/2008 Attorney Fee 05/06/2008 Attorney Fee 05/19/2008 Attorney Fee 06/]7/2008 Attorney Fee 06/30/2008 Attorney Fee 07/18/2008 Attorney Fee 08/19/2008 Attorney Fee 09/20/2008 Attorney Fee 10/01/2008 Attorney Fee 10/23/2008 Attorney Fee 11/06/2008 Attorney Fee 12/17/2008 Attorney Fee 02/19/2009 Attorney Fee 06/04/2009 Attorney Fee 09/03/2009 Attorney Fee Total McCarty & Buehler Miller & Associates 03/06/2008 Attorney Fee 03/08/2008 Attorney Fee Amount Paid $ 60.00 $ 60.00 500.00 896.50 335.00 445.00 826.25 1,164.21 756.81 2,051.25 525.80 333.75 600.00 130.00 117.50 370.00 250.00 187.50 62.50 687.50 125.00 $ 10,364.57 $ 4,565.00 1,980.00 (30) Disbursements of Principal (Continued) Date Paid Amount Paid Fees and Commissions 04/03/2008 Attorney Fee $ 8,884.89 05/06/2008 Attorney Fee 7,960.00 06/10/2008 Attorney Fee 5,074.47 07/15/2008 Attorney Fee 1,550.87 08/16/2008 Attorney Fee 3,783.98 09/08/2008 Attorney Fee 2,437.02 10/07/2008 Attorney Fee 3,105.00 11/06/2008 Attorney Fee 3,870.29 12/04/2008 Attorney Fee 135.00 01/20/2009 Attorney Fee 813.20 04/08/2009 Attorney Fee 2,950.70 06/09/2009 Attorney Fee 2,521.76 08/03/2009 Attorney Fee 1,642.50 09/02/2009 Attorney Fee 990.00 09/29/2009 Attorney Fee 699.40 Total Miller & Associates $ 52,964.08 Total Fees and Commissions $ 68,813.65 Total Disbursements of Principal $ 592,130.14 (31) ESTATE OF DANA M. FRIEDMAN Distributions of Principal to Beneficiaries Distribution Value Jennifer L. Bailey 04/30/2008 2003 Ford Explorer 04/30/2008 Miscellaneous Household Items 05/21/2008 Cash 10/06/2008 Cash Total To Or For Beneficiary Sarah H. Brennan 04/30/2008 Miscellaneous Household Items 05/21/2008 Cash ] 0/06/2008 Cash Total To Or For Beneficiary Dana H. Friedman 04/30/2008 Miscellaneous Household Items 05/21/2008 Cash 10/06/2008 Cash Total To Or For Beneficiary Goodwill 04/30/2008 Clothing Total To Or For Beneficiary Total Distributions of Principal to Beneficiaries $ 7,390.00 1,666.67 $ 9,056.67 50,000.00 250,000.00 $ 300,000.00 $ 309,056.67 $ 1,666.66 $ 1,666.66 50,000.00 250,000.00 $ 300,000.00 $ 301,666.66 $ 1,666.67 $ 1,666.67 50,000.00 250,000.00 $ 300,000.00 $ 301,666.67 $ 500.00 $ 500.00 $ 500.00 $ 912,890.00 (32) ESTATE OF DANA M. FRIEDMAN Principal Balance On Hand Inventory Value Cash and Cash Equivalents Fidelity Money Market $ Mid Penn Bank Estate Account Total Cash and Cash Equivalents Par Value Bonds, Debentures & T-Bills 10,000 Federal Home Loans Bank 6. ] $ Total Bonds, Debentures & T-Bills Real Property Town Hill Road Whitingham, VT $ Total Real Property Total Balance on Hand 753,337.17 8,573.29 10,650.00 600,000.00 $ 761.910.46 $ 10.650.00 $ 600.000.00 $ 1372.560.46 (34) ESTATE OF DANA M. FRIEDMAN Receipts of Income Income Collected Alcoa Pension 12/31/2007 Miscellaneous Income 12/31/2007 Miscellaneous Income American Eapress 02/08/2008 Dividend on 2,000 Shazes 05/09/2008 Dividend on 2,000 Shazes 08/08/2008 Dividend on 2,000 Shazes American International Group 03/21/2008 Dividend on 950 Shazes 06/20/2008 Dividend on 950 Shazes 09/19/2008 Dividend on 0 Shazes Apache Corp 02/22/2008 Dividend on 2,540 Shares 03/18/2008 Dividend on 2,540 Shares 05/22/2008 Dividend on 2,540 Shares 08/22/2008 Dividend on 440 Shares BAC CAP TR III 02/15/2008 Interest on 1,600 Shazes BAC CAP TR III 05/15/2008 Dividend on 1,600 Shazes 08/15/2008 Dividend on 1,600 Shares $ 188.79 2,315.17 $ 360.00 360.00 360.00 $ 190.00 190.00 209.00 $ 381.00 254.00 381.00 381.00 $ 700.00 $ 700.00 700.00 2,503.96 1,080.00 589.00 1,397.00 700.00 (35) Receipts of Income (Continued) BAC CAP TR III Bank LEUMI USA 5% 01/26/2008 Interest on 25,000 Par $ 106.16 Less accrued portion (7.00) 02/26/2008 Interest on 25,000 Par 106.16 03/26/2008 Interest on 25,000 Par 99.32 04/26/2008 Interest on 25,000 Par 106.16 05/26/2008 Interest on 25,000 Par 102.74 06/26/2008 Interest on 25,000 Par 106.16 07/26/2008 Interest on 25,000 Par 102.74 08/26/2008 Interest on 25,000 Paz 106.16 09/26/2008 Interest on 25,000 Par 106.16 10/26/2008 Interest on 25,000 Paz 102.74 11/12/2008 Interest on 25,000 Par 51.37 Bank of America 12/28/2007 Dividend on 4,741 Shares $ 3,034.24 Less accrued portion (3,034.00) 03/28/2008 Dividend on 4,741 Shares 3,034.24 06/27/2008 Dividend on 4,741 Shares 3,034.24 09/26/2008 Dividend on 0 Shares 922.24 Carolina First CD 02/28/2008 Interest on 25,000 Par $ 630.14 Less accrued portion (411.00) 1,400.00 1,088.87 6,990.96 219.14 (36) Receipts of Income (Continued) Cimarex Energy 03/03/2008 Dividend on 1,500 Shares $ 90.00 06/02/2008 Dividend on 1,500 Shares 90.00 09/02/2008 Dividend on 1,000 Shazes 60.00 Citigroup 02/22/2008 Dividend on 2,200 Shazes $ 704.00 05/23/2008 Dividend on 2,200 Shares 704.00 08/22/2008 Dividend on 2,200 Shazes 704.00 240.00 2,112.00 Diageo P L C 04/11/2008 Dividend on 500 Shazes $ 524.04 524.04 Discover Bank CD 5.5 01/12/2008 Interest on 25,000 Paz Less accrued portion 02/12/2008 Interest on 25,000 Paz 03/12/2008 Interest on 25,000 Par 04/12/2008 Interest on 25,000 Par 05/12/2008 Interest on 25,000 Paz 06/12/2008 Interest on 25,000 Paz 07/12/2008 Interest on 25,000 Paz 08/12/2008 Interest on 25,000 Par 09/12/2008 Interest on 25,000 Par 10/12/2008 Interest on 25,000 Paz 11/12/2008 Interest on 25,000 Paz 11/26/2008 Interest on 25,000 Par 116.78 (61.00) 116.78 109.25 116.78 113.0] 116.78 113.01 116.78 116.78 113.01 116.78 84.38 (37) Receipts of Income (Continued) Discover Bank CD 5.5 11/26/2008 Interest on 25,000 Paz $ (84.38) 12/12/2008 Interest on 25,000 Par 113.01 01/12/2009 Interest on 25,000 Par 116.78 01/14/2009 Interest on 25,000 Paz 3.77 $ 1,438.30 Discover Bank Greenwood CD 5.25% 04/04/2008 Interest on 25,000 Paz $ 658.05 Less accrued portion (305.00) 10/04/2008 Interest on 25,000 Paz 658.05 11/06/2008 Interest on 25,000 Paz l 18.66 1,129.76 Discover Bank Greenwood CD 6.0 02/24/2008 Interest on 25,000 Par $ 756.16 Less accrued portion (209.00) 08/24/2008 Interest on 25,000 Paz 747.95 Less accrued portion (305.00) 11/06/2008 Interest on 25,000 Par 304.11 1,294.22 Exxon Mobile 03/01/2008 Dividend on 500 Shares $ 175.00 06/10/2008 Dividend on 500 Shares 200.00 09/10/2008 Dividend on 500 Shares 200.00 575.00 Federal Farm Credit 02/01/2008 Interest on 25,000 Paz $ 153.83 Less accrued portion (24.00) 129.83 (38) Receipts of Income (Continued) Federal Home Loan Mortgage Corp 5.12% 05/16/2008 Interest on 50,000 Par $ 131.00 Less accrued portion (131.00) Federal Home Loans 5.785 04/14/2008 Interest on 30,000 Par $ 867.75 Less accrued portion (357.00) $ 0.00 510.75 Federal Home Loans Bank 6.1 06/13/2008 Interest on 10,000 Par $ 305.00 Less accrued portion (89.00) 12/13/2008 Interest on 10,000 Paz 305.00 06/13/2009 Interest on 10,000 Paz 305.00 Federal Home Loans Mortgage 5.00 04/01/2008 Interest on 25,000 Par $ 625.00 Less accrued portion (302.00) Fidelity Court STR TR Spartan Muni 08/29/2008 Dividend on 3,449.522 Shazes $ 158.21 Less accrued portion (130.00) 826.00 323.00 28.21 Fidelity Money Market 02/29/2008 Interest $ 4.25 03/31 /2008 Interest 136.39 04/30/2008 Interest 38.19 05/30/2008 Interest 11.69 06/30/2008 Interest 13.53 (39) Receipts of Income (Continued) Fidelity Money Market 07/31 /2008 Interest 08/29/2008 Interest 09/30/2008 Interest 10/31/2008 Interest 11 /28/2008 Interest 12/31 /2008 Interest 01/31/2009 Interest 02/27/2009 Interest 03/31/2009 Interest 04/30/2009 Interest 05/29/2009 Interest 06/30/2009 Interest 07/31 /2009 Interest 08/31 /2009 Interest 09/30/2009 Interest 14.86 349.26 1,158.79 339.18 202.94 Fidelity Municipal Money Market 12/28/2007 Interest Less accrued portion 12/31 /2007 Interest 12/31 /2007 Interest 01/31/2008 Interest 01/31/2008 Interest 02/08/2008 Interest 02/28/2008 Interest 02/29/2008 Interest 155.61 86.42 69.47 76.92 74.45 75.77 73.12 75.04 73.73 70.00 $ 189.72 (172.00) 149.42 213.17 149.13 180.08 37.94 133.84 113.68 $ 3,099.61 (40) Receipts of Income (Continued) Fidelity Municipal Money Market 994.98 Fidelity SCH STR TR Strategic Income 12/28/2007 Dividend on 3,630.816 Shares Less accrued portion 12/28/2007 Dividend on 3,630.816 Shazes 12/31/2007 Dividend on 3,630.816 Shazes 01/31/2008 Dividend on 3,630.816 Shares 02/15/2008 Dividend on 3,630.816 Shazes 02/15/2008 Dividend on 3,630.816 Shazes 02/28/2008 Dividend on 3,630.816 Shazes 02/29/2008 Dividend on 3,630.816 Shares 02/29/2008 Dividend on 3,630.816 Shazes 03/31/2008 Dividend on 3,630.816 Shazes 03/31/2008 Dividend on 3,630.816 Shazes 03/31/2008 Dividend on 3,630.816 Shares 04/30/2008 Dividend on 3,630.816 Shazes 04/30/2008 Dividend on 3,630.816 Shares 04/30/2008 Dividend on 3,630.816 Shazes 05/30/2008 Dividend on 3,630.816 Shazes 05/30/2008 Dividend on 3,630.816 Shares 06/30/2008 Dividend on 3,630.816 Shazes 06/30/2008 Dividend on 3,630.816 Shares 07/31/2008 Dividend on 3,630.816 Shazes 07/31/2008 Dividend on 3,630.816 Shazes 08/29/2008 Dividend on 3,630.816 Shares 09/09/2008 Dividend on 3,630.816 Shazes $ 254.16 (195.00) 145.23 219.08 173.22 181.54 36.31 152.24 4.81 5.28 10.36 162.00 150.32 0.05 144.62 152.18 149.71 157.10 145.05 ] 51.08 149.95 161.29 149.46 43.41 (41) Receipts of Income (Continued) Fidelity SCH STR TR Strategic Income 09/09/2008 Dividend on 3,630.816 Shares $ 45.33 $ 2,748.78 FirstBank P R San Juau CD 01/26/2008 Interest on 25,000 Par $ 108.82 Less accrued portion (7.00) 02/26/2008 Interest on 25,000 Par 108.82 03/26/2008 Interest on 25,000 Par 101.80 04/26/2008 Interest on 25,000 Par 108.82 05/27/2008 Interest on 25,000 Par 105.31 526.57 General Electric 01/25/2008 Dividend on 2,500 Shares $ 775.00 Less accrued portion (775.00) 04/25/2008 Dividend on 2,500 Shares 775.00 07/25/2008 Dividend on 2,500 Shares 775.00 1,550.00 General Electric CAP Corp 04/28/2008 Interest on 20,000 Par $ 412.50 Less accrued portion (137.00) 10/28/2008 Interest on 20,000 Par 412.50 688.00 General Motors Acceptence Corp 5.4% 01/15/2008 Interest on 20,000 Par $ 90.00 Less accrued portion (39.00) 02/15/2008 Interest on 20,000 Par 90.00 03/17/2008 Interest on 20,000 Par 90.00 04/15/2008 Interest on 20,000 Paz 90.00 (42) Receipts of Income (Continued) General Motors 05/15/2008 06/16/2008 07/15/2008 08/15/2008 09/15/2008 10/15/2008 11/17/2008 12/15/2008 i Acceptence Corp 5.4% Interest on 20,000 Paz Interest on 20,000 Par Interest on 20,000 Paz Interest on 20,000 Par Interest on 20,000 Par Interest on 20,000 Par Interest on 20,000 Paz Interest on 20,000 Par 90.00 90.00 90.00 General Motors Acceptence Corp 01/15/2008 Interest on 20,000 Paz Less accrued portion 02/15/2008 Interest on 20,000 Paz 03/17/2008 Interest on 20,000 Paz 04/15/2008 Interest on 20,000 Par 05/15/2008 Interest on 20,000 Paz 06/16/2008 Interest on 20,000 Paz 07/15/2008 Interest on 20,000 Paz 08/15/2008 Interest on 20,000 Par 09/15/2008 Interest on 20,000 Paz 10/] 5/2008 Interest on 20,000 Par 11/17/2008 Interest on 20,000 Paz 12/15/2008 Interest on 20,000 Par GNMA REMIC Trust 01/20/2008 Interest on 8,000 Paz 90.00 90.00 90.00 90.00 90.00 156.25 (67.00) 156.25 156.25 156.25 156.25 156.25 156.25 156.25 156.25 ] 56.25 156.25 156.25 27.03 1,041.00 1,808.00 (43) Receipts of Iucome (Continued) GNMA REMIC Trust 02/20/2008 Interest on 8,000 Paz $ 26.50 03/20/2008 Interest on 8,000 Paz 26.14 Less accrued portion (23.00) 04/20/2008 Interest on 8,000 Paz 25.50 05/20/2008 Interest on 8,000 Paz 24.80 06/20/2008 Interest on 8,000 Par 24.04 07/20/2008 Interest on 8,000 Paz 23.43 08/20/2008 Interest on 8,000 Paz 22.73 09/20/2008 Interest on 8,000 Paz 22.09 10/20/2008 Interest on 0 Paz 21.28 Hibernia National Bank CD 06/14/2008 Interest on 25,000 Paz $ 626.71 Less accrued portion (41.00) 12/08/2008 Interest on 25,000 Paz 537.67 12/14/2008 Interest on 0 Par 752.05 12/14/2008 Interest on 0 Paz (752.05) $ 220.54 1,123.38 Home Depot 03/27/2008 Dividend on 1,550 Shazes $ 348.75 06/19/2008 Dividend on 1,550 Shares 348.75 09/18/2008 Dividend on 0 Shares 348.75 Intel Corp 03/01/2008 Dividend on 4,400 Shares $ 561.00 06/01/2008 Dividend on 4,400 Shazes 616.00 1,046.25 (44) Receipts of Income (Continued) Intel Corp 09/01/2008 Dividend on 2,300 Shazes $ 616.00 $ 1,793.00 Johnson & John son 03/11/2008 Dividend on 775 Shazes $ 321.63 06/10/2008 Dividend on 775 Shares 356.50 09/09/2008 Dividend on 775 Shazes 356.50 1,034.63 L-3 Communications 03/17/2008 Dividend on 100 Shares $ 300.00 300.00 Lowes 02/01/2008 Dividend on 1,250 Shazes $ ]00.00 05/02/2008 Dividend on 1,250 Shares 100.00 08/01/2008 Dividend on 1,250 Shazes 106.25 306.25 Maxim Integrated 02/28/2008 Dividend on 1,000 Shazes $ 187.50 05/29/2008 Dividend on 1,000 Shazes 187.50 09/05/2008 Dividend on 1,000 Shazes 200.00 575.00 MetroBank CD 12/30/2007 Interest on 15,000 Paz $ 54.86 Less accrued portion (52.00) 01/30/2008 Interest on 15,000 Par 56.69 02/29/2008 Interest on 15,000 Par 54.86 03/30/2008 Interest on 15,000 Paz 54.86 04/30/2008 Interest on 15,000 Par 56.69 (45) Receipts of Income (Continued) MetroBank CD 05/30/2008 06/30/2008 07/30/2008 08/30/2008 09/30/2008 10/30/2008 11/18/2008 Interest on 15,000 Par Interest on 15,000 Par Interest on 15,000 Par Interest on 15,000 Par Interest on 15,000 Par Interest on 15,000 Par Interest on 15,000 Par 54.86 56.69 54.86 56.69 Morgan Stanley Dean Witter D W Disc SRMTNS VR 020105-020215 O1 /02/2008 Interest on 20,000 Par Less accrued portion 02/01/2008 Interest on 20,000 Par Less accrued portion 03/03/2008 Interest on 20,000 Par 04/01/2008 Interest on 20,000 Par OS/O1 /2008 Interest on 20,000 Par 06/02/2008 Interest on 20,000 Par 07/01/2008 Interest on 20,000 Par 08/01/2008 Interest on 20,000 Par 09/02/2008 Interest on 20,000 Par 10/01/2008 Interest on 20,000 Par 11/03/2008 Interest on 20,000 Par 11/03/2008 Interest on 20,000 Par 11/03/2008 Interest on 20,000 Par 12/01/2008 Interest on 20,000 Par 56.69 54.86 32.92 68.03 (68.03) 81.08 (3.97) 88.05 90.31 90.66 89.38 85.76 87.87 91.91 102.82 137.00 (137.00) 116.04 108.56 $ 593.53 (46) Receipts of Income (Continued) Morgan Stanley Dean Witter D W Disc SRMTNS VR 020105-020215 01/02/2009 Interest on 20,000 Par $ 104.81 $ 1,133.28 Perkinelmer Inc. 02/08/2008 Dividend on 1,000 Shares $ 77.00 05/09/2008 Dividend on 1,000 Shares 77.00 08/08/2008 Dividend on 1,000 Shares 77.00 231.00 Pfizer 03/04/2008 Dividend on 1,800 Shares $ 576.00 06/03/2008 Dividend on 1,800 Shares 576.00 09/03/2008 Dividend on 1,800 Shares 576.00 1,728.00 Proctor and Gamble 02/15/2008 Dividend on 900 Shares $ 315.00 05/15/2008 Dividend on 900 Shares 360.00 08/15/2008 Dividend on 700 Shares 360.00 1,035.00 Progress Energy 05/01/2008 Dividend on 750 Shares $ 461.25 08/01/2008 Dividend on 750 Shats 461.25 922.50 Sovereign Bank CD 03/26/2008 Interest on 25,000 Par $ 623.29 Less accrued portion (319.00) 304.29 Teaas Instruments 02/11/2008 Dividend on 1,500 Shares $ 150.00 (47) Receipts of Income (Continued) Texas Instruments 05/19/2008 Dividend on 1,500 Shares $ 150.00 08/18/2008 Dividend on 1,500 Shares 150.00 $ 450.00 United Technologies 03/10/2008 Dividend on 2,800 Shares $ 896.00 06/10/2008 Dividend on 2,800 Shares 896.00 09/10/2008 Dividend on 800 Shares 256.00 2,048.00 UnitedHealth Group 04/16/2008 Dividend on 2,100 Shares $ 63.00 63.00 Wal Mart 01/02/2008 Dividend on 1,350 Shares $ 297.00 Less accrued portion (297.00) 04/07/2008 Dividend on 1,350 Shares 320.63 06/02/2008 Dividend on 1,350 Shares 320.63 09/02/2008 Dividend on 850 Shares 201.88 843.14 Total Income Collected $ 53,307.77 Total Income Received $ 5- 3'307'77 (48) ESTATE OF DANA M. FRIEDMAN Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss No Gain or Loss ® ~® ~e~ (49) ESTATE OF DANA M. FRIEDMAN Disbursements of Income Amount Paid Date Paid Administration Expenses Fidelity $ 15.00 02/29/2008 Wire Fee 200.00 04/09/2008 Account Fee 30.00 05/19/2008 Wire Fee $ 245.00 Total Fidelity $ 245.00 Total Administration Expenses Total Disbursements of Income $ 245.00 (50) ESTATE OF DANA M. FRIEDMAN Distributions of Income to Beneficiaries Transfers to Principal 03/05/2008 Transfer From: Fidelity Municipal Money Market To: Fidelity Money Market 03/18/2008 Transfer From: Chittenden Account#560006578 To: Mid Penn Bank Estate Account Distribution Value 10,956.88 2,503.96 13,460.84 Total Transfers to Principal Total Distributions of Income 13,460.84 $ 13,460.84 (51) ESTATE OF DANA M. FRIEDMAN Income Balance On Hand Inventory Value Cash and Cash Equivalents Fidelity Money Market Total Cash and Cash Equivalents Total Balance on Hand Dated: 16 October 2009 $ 39,601.93 $ 39 601.93 $ 39.601.93 ~~ , fr ~E~S-.~ WILLIAM E. MILLER, JR. Executors under tfie,~ast Will d Testament of Dana M. Friedman ~~ c deceased (52) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF DANA M. FRIEDMAN, DECEASED NO. 2008-00044 FIRST AND FINAL ACCOUNT ACCOUNTING PERIOD 27 DECEMBER 2007 THROUGH 30 SEPTEMBER 2009 VERIFICATION MARGARET T. FOSTER and WILLIAM E. MILLER, JR., Executors of the Last Will and Testament of DANA M. FRIEDMAN, Deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to their knowledge, there are no claims against the Estate; that all taxes presently due from the Estate have been paid in full; and that the grant of Letters Testamentary and the first complete advertisement thereof occurred more than four months before the filing of the foregoing First and Final Account. This statement is made subject to penalties of 18 Pa.C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: 16 October 2009 MARG ET T. FOSTER c' WILLIAM E. MILLER,~1 . Executors under the Last Will and Testament of Dana M. Friedman, Deceased (53)