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HomeMy WebLinkAbout05-21-101505607120 ..J REV-1500 EX (08-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN 2 1 1 0 0 14 6 Po Box.2sosol RESIDENT DECEDENT Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Date of Birth Social Security Number Date of Death 170126917 01022010 09091914 Suffix Decedent's First Name MI Decedent's Last Name S WIDENER RALPH (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Suffix Spouse's First Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI FILL IN APPROPRIATE OVALS BELOW ^ 3, Remainder Return (date of death ® 1. Original Return ^ 2. Supplemental Return prior to 12-13-82) ^ E t qg_ Future Interest Compromise ^ 5. Federal Estate Tax Return Required e sta 4. Limited ^ (date of death after 12-12-82) 1 ® Decedent Died Testate 6. ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) _ 8. Total Number of Safe Deposit Boxes (Attach Copy of Wllp ^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 11 ,Election to tax under Sec. 91131A) (Attach SCh- O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: T - CORRESPONDEN Daytime Telephone Number Name GARY A. DELAFIELD 8142376278 Firm Name (If Applicable) DELAFIELD, MCGEE, JONES & KAUFFMAN, First line of address 112 WEST FOSTER AVENUE, SUITE 300 Second line of address City or Post Office STATE COLLEGE SIGNATURE OF PREP ER O E HAN SENTATIVE DATE Gary A. Delafield J • ~~' ~ (~'% ADDRESS 112 West Fo tee Ite 300, State College, PA 16801 Side 1 State ZIP Code PA 16801 REGISTER OF WILLS USE ONLY t'~-7 ~~ - - .-f __ DA7~ ~N D ,1 y-.,; __ ~ ,~ ~. Correspondent's a-mail address: Under penalties of perjury, 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. \ TURE OF P SqN R~NSIBLE FOR FILING RETURN ~ DATE J` ~ ~~j Donald R. Widener .~'` ~C~ ~ )~``- ADDRESS 1251 Shamroc Av ., State College, PA 16801 t`S5D5607120 1505607120 ~' \_ __.- _J 1505607220 REV-1500 EX Decedent's Social Security Number 17 0 1 2 6 9 17 WIDENER Jecedenrs Name: ~ RALPH S REC APITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 26,800.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 26,577.88 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property 1 1 8, 0 2 1 4 4 . (Schedule G) ^ Separate Billing Requested ............. 7. 171,399.32 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. -- - - - --- -- 9, 7 0 2. 8 5 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 550.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 10,252.85 11. Total Deductions (total Lines 9 & 10) ..................................................................... . 11. 161,146.47 12. Net Value of Estate (Line 8 minus Line 11) ............................................................ . 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 2 , 0 0 0 0 0 an election to tax has not been made (Schedule J) ................................................. 13. 159,146.47 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................ . 14. TA X COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15 Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15. (a)(1.2) X .00 16 Amount of Line 14 taxable 1 5 9, 14 6 4 7 16. 7, 1 6 1 5 9 at lineal rate X .045 17 Amount of Line 14 taxable 17. at sibling rate X 12 18 Amount of Line 14 taxable 18. at collateral rate X .15 19. 7,161.59 19 Tax Due ................................................................................................................. .. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 REV-1500 EX Page 3 decedent's Complete Address: File Number 21 - 10 - 0146 Widener, Ralph S ___ STREET ADDRESS 770 South Hanover Street CCITY Carlisle STATE ZIP PA 17013 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 358.08 (1) 7,161.59 Total Credits (A + g + C) (2) 7 , 3 5 8.0 8 p. Interest E Penalty Total InteresUPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 1 9 6.49 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 the TAX DUE. (5) A. Enter the interest on the tax due. (5A) g. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0 . Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :..............................................................__................ " x'I _~ ,- b. retain the right to designate who shall use the property transferred or its income :.................. _................ I ~ , x ~. -, c. retain a reversionary interest; or .......................................... ~_ Lx~ d. receive the promise for life of either payments, benefits or care?........._ ................................................. _ ~x~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ~_ receiving adequate consideration? ...................................................................................................__................ _.I x -~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... '_ ; ' x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................._................ x', ~i 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)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 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. 7,000.00 j SCHEDULE E ~.~ ' ~ ~ CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPE~Ti INHERITANCE TAX RETURN ~' RESIDENT DECEDENT ' _.. _ ___ - --- - _- - FILE NUMB ESTATE OF Widener, Ralph S 21 - 10 - 0146 __ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. - --- - ~ - -- _ _ - VALUE AT DATE OF ITEM DESCRIPTION NUMBER DEATH - - - 1 Chapel Pointe at Carlisle Nursing Home- Refund of Apartment Contract Balance 26,800.00 TOTAL (Also enter on Line 5, Recapitulation) I 26,800.00 SCHEDULE F ~I~ TH OF PENNSYLVANIA COMMONWEAL JOINTLY OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ~'i -~-- -- --- _ - -- ESTATE OF FILE NUMBER Widener, Ralph S ii 21 - 10 - 0146 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. --- - -- --- SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT _ -- - -- - - Donald RWidener 1251 Shamrock Road Son A State College, PA 16801 _ _ _ -- -- - Linda L. Widener 36 Valley Street Daughter B Carlisle, PA 17013 JOINTLY OWNED PROPERTY: _. - -- - T LETTER ~ DATE C~F~SCRIPTIO~I C~.F PRO~ERTY !Include name o Inanclal ins Itu ion an bank account number DATE OF DEATH % OF DECD'S DATE OF DEATH vALUE of ITEM NUMBER FOR JOINT I MADE for similar identifying number. Attach deed for jointly-held real ,VALUE OF ASSET I NTEREST! DECEDENTS INTEREST TENANT JOINT estate. - 1 A 3/01 0/1986', M&T Bank Checking 17,063.77 50% 8,531.89 ' ~' Account No. 000000090277031 2 A ' 01/30/1986 ~I M&T Bank Market Advantage ', 10,668.25 50% 5,334.13 ~~ Account No. 015006208556091 ', 3 A 01/30/1986 ~~I Citizens Bank 9,367.16 50% 4,683.58 I Checking Account No. 610074-347-0 4 ' A 01/30/1986 I Citizens Bank ' 7,507.30 50% ' 3,753.65 Money Market Account No. 610642-254-4 ', 5 ' A ' 01/30/1986 I'I Citizens Bank 4,714.25 50% 2,357.13 Savings Account No. 6140-179068 6 B ' 11/29/2004 ~I 2004 Ford Taurus 3,835.00 50% 1,917.50 39,500 Miles KBB Private Party Value $3,835 ', TOTAL (Also enter on line 6, Recapitulation) 26,577.88 } Ya. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Widener, Ralph S FILE NUMBER 21 - 10 - 0146 - - - - p y q s 1 through 4 on page is yes. This schedule must be com leted and filed if the answer to an of uestion -- - - - - -- - ITEM DESCRIPTION OF PROPERTY Include the name of the transferee, their relationship to decedent I DATE OF DEATH j ~ OF ~ EXCLUSION TAXABLE VALUE VALUE OF ASSET II DECD'S ! (IF APPLICABLE) NUMBER and the date of transfer. Attach a copy of the deed for real estate. INTEREST ~ - -- - __ ----- p y 1 Western-Southern Life Assurance Com an ' 118,021.44 ' 118,021.44 Single Premium Deferred Annuity 'Donald Widener- Son of Decedent 'i 1251 Shamrock Ave. i State College, PA 16801 '~ TOTAL (Also enter on line 7, Recapitulation) ' 118,021.44 SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY SCHEDULE H FUNERAL E)CPENSES & COMMONWEALTH OF PENNSYLVANIA ~ A~.A ^,IN~ 1 ~~ /+~-TL+ INHERITANOE TAX RETURN ~ 1 rV'1 ~IVJ ~ ~7 RESIDENT DECEDENT ' ESTATE OF Widener, Ralph S --- -- Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER F_UN_ERAL EXPENSES: A. 1 Myers-Harner Funeral Home 2 Honorarium to Pastor 3 ' Funeral Dinner for Family g, j ADMINISTRATIVE COSTS: ~ , Personal Representative's Commissions j Name of Personal Representative(s) 100.00 150.00 Street Address City State Zip l Year(s) Commission paid 2. Attorney's Fees Delafield, McGee, Jones, & Kauffman 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 a. Probate Fees Register of Wills 5. j Accountant's Fees 6. Tax Return Preparer's Fees 7, Other Administrative Costs 1 Postage- '. Certified Mail to Department of Public Welfare- $5.54 FedEx Overnight Mail- $11.77 FILE NUMBER 21 - 10 - 0146 AMOUNT ~- - - -- - - 7,123.00 1, 500.00 TOTAL (Also enter on line 9, Recapitulation) 350.00 17.31 9,702.85 Schedule H Funeral E~enses & COMMONWEALTH OF PENNSYLVANIA //++~~,,..,,,,~~~~ 17.31 TAX RETURN lrlJOM7conhnued Ali 1 Adminis~ativ~e IN~T~DECEDEN_T _ -_-_----_- -- _=~ertt ~" FILE NUMBER ESTATE OF F~fiBi~r(~veR»~tt Mail- $11.77 121 - 10 - 0146 2 ~ Advertising to Cumberland County Legal Journal y ' 75.00 3 Advertising to The Sentinel 187.54 4 Executor's Expenses ! 200.00 Mileage- 400x.50=$200.00 Page 2 of Schedule H SCHEDULEI II DEBTS OF DECEDENT, MORTGAGE ', COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS ~ INHERITANCE TAX RETURN ~~ RESIDENT DECEDENT =-__ _- - _- FILE NUMBER ESTATE OF Widener, Ralph S ii 21 - 10 - 0146 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses ITEM DESCRIPTION AMOUNT NUMBER _ _-- 1 2009 Federal Income Tax Due 546.00 2 2009 State Income Tax Due 4.00 _. - _ --- - ----- TOTAL (Also enter on Line 10, Recapitulation) 550.00 REV-1573 EX+ (17-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Widener, Ralph S SCHEDULE J BENEFICIARIES ;~ FILE NUMBER II 21 - 10 - 0146 RELATIONSHir I u SHARE OF ESTATE AMOUNT OF ESTATE -- -- NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) __ __ RECEIVING PROPERTY I ooNot~istTrustee(s) ___ ___ _ utri ht s ousal ~ n lude o BLE DISTRIBUTIONS [I c 9 I. 'TAXA distributions, and transfers under Sec. 9116 (a) (1.2)] 1 ~ Donald R. Widener II Son , 1/3 Residue '' i 1251 Shamrock Ave. I ,State College, PA 16801 '~ 2 I~, Shirlie L. Schulz ~ Daughter ~! 1/3 Residue 1351 Warminster Drive j 'Midlothian, VA 23113 ',, 3 ,Linda L. Widener Ijl Daughter ' 1/3 Residue 36 Valley Street Carlisle, PA 17013 I ' ' ~~ ',Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 coverlsheet, as appropriate. II. 'NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN li i B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS ', 1 Masonic Homes, d/b/a Masonic Villages of the Grand Lodge of Pennsylvania 1,000.00 1 Masonic Drive, Elizabethtown, PA 17022 2 Trindle Spring Lutheran Church 1,000.00 15 State Road, Mechanicsburg, PA 17050 ~~~ - TAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 2,000.00 TOTAL OF PART II ENTER TO PENNSYLVANIA _ ...._ _..:.~ ,_:_ ... . ,a _..: ,:~_.~ , ,..~,._., _...,.._.,. Si .. ~ ` ~~, i .,. ~~, . ' ~ ,r', s 9 ..c 'M - D `~~- 1' 4.. . " ar..yfm!~ No . 2010- 00146 PA No . 21- 10- 0146 Estate Of : RALPH S WIDENER (First, Middle, Lastl - Late Of : CARLISLE BOROUGH CUMBERLAND COUNTY Deceased Social Security No : 170-12-6917 hHEREAS, on the 17th day of February 201C an instrumer_t dated ltilay ~t1: 1982 was admitted to probate as the last will of RALPh' S WIDENER (First, Middle, Last) 1 a to of CARLISLE BOROUGH, CUMBERLAND County, who died on the 2nd day of January 2010 and, PTHEREAS, a true ccpy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi11s in and fcr CWBERLAND County, in the Commonwealth of Pennsylvani~~, hereby cert_ fy that I have this day granted Letters TESTAMENTARY to: DONALD R WIDENER who has duly qualified as EXECUTOR(R/Xl and has agreed to administer the estate according to law, al_7 of which fulls appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. rN TESTIMONY GJHEREOF, I have hereunto set my hand and affixed the seal of my office on the 17th day of February 2010. eglster of .Ndls ~.~~' ~_- Deputy i i~ ! * * nrn~r~* * AT,T, NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST;! ~r ~ ~ ~I~i~~ ~t1T.d ~~~k~1~~~~xi~ .~~ ~. or RALPH S. WIDENER BE I'C REMEMBERED, that I, RALPH S. WIDENEP., of R.D. 2, Mechanics- burg; Cumoerland County, Pennsylvania, being of sound mind, memory and unders'.:anding, do make, publish and declare this as and for my Last Vdil and Testament, hereby revoking and making null and void any and all VJ'_l.ls :end Testaments and writings in the nature thereof by me at an}' time 1r~re'cofore made. I";'El`~._: I direct that all my just debts and funeral expenses be r,e.id as soon after m} demise as may be convenient. ITE1". 3: All the rest, residue and remainder of my estate, of whats - e~ier nature and wheresoever situate, whether it be real, personal or mi>:ed, including property over which I have a power of appointment, I give., devise and bequeath unto my wife, Marie E. 1n!idener, abselutelT, pro~~i~ted she survives me for a period of thirty (30) days. I~ _TE~I 3: Should my wife, Marie E. Widener, predecease me, fail to sur~.ri~e me for a period of thirty (30) days, or should we die simulta- reous!v, I then give, devise and bequeath my entire residuary estate G_ fellows to wit: A, i give and bequeath the sum of One Thousand (SI,000.OC!) Dollars tc the Masonic Homes of Elizabethtown, Pennsylvania. B. I give and bequeath the sum of One Thousand ($1,000.001 Oollers to the Trindle Spring Lutheran Church of Mechanicsburg, Pennsy~- vania. C. All the rest, residue and remainder of my estate, I gi~'e, devise and bequeath to my children, Shirlie L. Schulz, Linda L. Widener and :~onald R. Widener, in equal shares, per stirpes. ITEP~1 ~~: I direct my hereinafter named E>:ecutor to sell all of my property both rc-al and personal, at either public or private sale WITP ESS : / , - ~ ~. ~_~~ 1, -'I { -~ /'L. i.'. /_ -'l/ RALPH S. WIDENER I s soon after my demise as may be convenient, and reduce the same o cash to be disposed of according to this my Last Will and Testa- gent . ~ I'1'E~ ~;: 1 appoint Dauphin Deposit Bank & Trust Company as guardian w er any property which passes either under this Will or otherwise to a ¶nor anc, with respect, to which I am authorised to appoint a guardian and have not otherwise specifically done so, provi-ded that this appoint-i vent of <: guardian. sha~i.'~ not supersede the right of any fiduciary ip its discre~ion to distribute a share where possible to the minor or to another .:or the minor's benefit. Such guardian shall have the povaer to use prin;,ipal as well as income, from time to time for the minor's Support and education, !.including college education, both graduate and undergraduate;, without regard to his or her parent's ability to provide for sucY. support and education, or to make payment for these purposes, without further responsibility to the minor's parent or to any person ta1_ina care of the minor. ITEM; r: I direct That my hereinafter named Executor pay all inheri- tame, estate, succession and legacy taxes of whatsoever nature and };ind, tc wi~ich my Estai;e or the transfer of any property passing hereund er ~r othervise passing by reason of my demise, and may be subject and to chance such taxes against my residuary estate, it being my intention what none of the aforesaid taxes, either federal or state, or any propert-.r required to he included in my gross estate, under the pro- visions of any state or federal law now in force or hereafter enacted, shall ba prorated among the persons interested in my Estate to whom such pr~pert.y is or may be transferred or to whom any benefit accrues. IT- IN 1: I appoint my son, Donald R. Widener, as Executor of this my Last b~•1ill. and Testament. Should my son, Donald R. Widener, predecease me, fail to qualify, cease to act or renounce probate, I then appoint w1Ta~rESS -- - ~~~ ''Lc r'~"~'~ l ~' % r.J (SEAL) RALPH S. WIDENER ----__..~.._._--~~r..rs.., '~ my laughter, Shirlie L ~,Vill anc Testament. Schulz, as alternat=e Executrix of this my Last IT1;N, g: I direct that my Executor, guardian or their successors st;-i= n:>t be required to give bond for the faithful performance of their duties in any jurisdic~ion. , ~-:~ ~ IDl WI1i~1ESS WHEREOr I have hereunto set my hand and seal this da~7 oz ~~ ~~ A ~~~ 198? . UJII'f1LS`. ~_ ti /1 ~~ a't ~~ ~~' / ~~ "~~ l = j "i~ r ~ C' i (SEAL ,' ~~ ~ RP:LPH 5 . WIDENER J ,4C{~.I~OWLEDGMENT GOT~~TIti1?NU.'EA~,7`H OF °IfdCdS,T,ArAIVIA C~J1 ~'T~_ Or Y,~,=,1~ SS `%`' day' o? ~~~Idc,. 1982, before me a Notary Public, tt t ~e F_`icer, pers~~~ai1y appeared Ralph S. Widener, knovn~ to me (or tine and r s_:me - t sa.-i~ra,-twr I~~ proven) to be the person whose name is subscribed to the a..tache or g, ,,-edoin~: _u~s~r~~unent, aol4,owledged that he signed and executed the instrument as his ~as~,W--=- a~~~l `I'estia~~lei~t; that he signed it as his free and volLU~tary act i~or ~t~a prn,~os°s ti~erein expressed. _„ 4~:TTiS~S~ WI-Lr~~r ~ i hereunto set rrp~ hand and official seal . ' D]OTARY PUBIC _ t p;~, ;i GU~I~lOIVWr~'2~T1 i '~F pENNSYLV.APIi~. AFFIDAVIT cj )' ~~- COLJC"P`i Or ~~ - ~ 1l ~ ~~r' ~ ~~s, '.D7 . and V-. r~ s_gned to the attached or foregoing instrLt, 'oe~ng tti-_~ ~esse~ weos_ names a- ~ ~ resent and duly qua-ified accordinc to law, do depose and say that w_ were p snU tine ' es'~a`o?-, sign and exE~ute the instrument as his Last. Will and Testament; tl-,~~+ he si ,ned wi_lingiv and that he executed it as his free and voluntary act fo" the Baru F:oses therein e>_presssed; that each of us in the hearing and sight of r;i~~ Testaior s~,gned the Will as witnesses; and that to the best or our lmowledge the Tes~ato~~~aas at that tines 18 or more years of age, of sound mind and ~mder no co.zstraint ._ undae influence. -~ ,,~ ,; vti ( ~_. -f -~-~____ wlT~vrss ti+]ITNESS r~ S~aorn +. c a_ ic. subscribed before me , ~ its - , 1~') at 19 ~~ this ~~ day oz ~ - ~J ~ _ GLFi~Dn i i ~~ i~l ; ~ '.. ~ nbhc L.; ~ // LL ~ r i~0`PARY PlI13LIC 61 rnbei. Pem yl~ n[a A ~ i~,~si c~ f ~lr~~as Li .+ ~ ~ _m N p cn ~ ~ j ~ ~ O ~ ~ o ~ O m O O p ~ ~ ~ ~ Q. T N a ~ O ~ :~ - O ~ -p ~ ~ ~ o o ~ y D ~ c n S lV ~ `^ ^ O ~ O ~ ~~...~11.... ~ '~ \ VV \V :. O W r W ti .a LI1 Lfl •^ rtJ -J -.7 r C S 0 P m 0 H V J O f~ m 0 ~i O w ^ ~~ d m ~` D o A w "4 Q ~". CD ~ ~ N ~ : x' C S o ~ ~ c ni ~ D m ~ a ~ N m ~ Q° ~ ?~ -~ ~ ~~ S ;~ w ~ ~ W ~ a C ~ ~ ~ 7 ~ a rn .,,~ a (] C ~, 7 n n o 0 O 3 -p O O a °- ~; N 3 `~ ,j?~,/ ~-~ v m , ~ - _ `-~ ` ~ I€ I~ ~ i` O i p i N ~ ~~ ~ CO O~ ' ~~ • t ~p O O . N ' (Q O O I ~ -~ p ~ ~~~ ~ ~ ~ ~ ,, ; ~~ ~~ ~~ o~ F m ~ ~d o ~ \ v O m m ~ ~ N m O m t-' n O ~, N N nT ~ ~ N T' ~ ~. (D ~a = O 3 ,~ O o; o ~ o o ~; o J n O S ~ v o ~ m .O* ~_ m C7 N m m n m m N ~ Q1 o ~ ~ ', ~ o O ~ . =. o ~, O tD Q m . ~ O °' o v o o ~ o n p1 N a m ~ v o ~ m o ~, o o o ~~ ~ ~ ~~~ ~o~.~ ~ ~ ~ ..r O I"h ~, r z I.r~+ x ~ ~ ^r. c a rr. C ~. wV/~.., fD = l V A 3 o' m a n 0 0 ~ o N ~ O O N N D ~ ~ O m ~ 7 7 O O a O O ~ 0 o n 0 0 0 a p o O N LO C ' rt O O G 3 O ~ a 0 0 z N •~" Q7 O O C o 0 0 8 Security features included. Details on back -t'~, 1Vl~SLI ~~.~.~1~ .~.e STATEMENT ..PERIOD PAGE DEC.12-JAN.11,2010 1 OF 2 00 0 04433M NM 017 14220 C RALPH S WIDENER ~~ ;~~ C~~C'-~ > OR DONALD R WIDENER 1251 SHAMROCK AVE l,~ C3Lc3 `--~-~ STATE COLLEGE PA 16801-6914 SELECTED ACCOUNT SUMMARY ACCOUNT INTEREST EARNED MATURITY ENDING ACCOUNT YEAR-TO-DATE DATE BALANCE NUMBER TYPE 0.68 17,064.42 000000090277031 0.46 10,668.69 M8T SELECT WITH INTEREST 015004208556091 M8T MARKET ADVANTAGE 27,733.11 TOTAL DEPOSITS -ACCOUNT RALPH S WIDENER TITLE OR DONALD R WIDENER M&T SELECT WITH INTEREST SOUTH ATHERTON ACCOUNT N0. 90277031 0.67 INTEREST EARNED FOR STATEMENT PERIOD ACCOUNT SUMMARY OTHER CURRENT ENDING BEGINNING DEPOSITS 8 SUBTRACTIONS INTEREST PD BALANCE BALANCE OTHER ADDITIONS CHECKS PAID N0. AMOUNT N0. AMOUNT N0. AMOUNT O,OD 0 0.00 0.68 17,064.42 15,225.08 1 1,838.66 0 ACCOUNT ACTIVITY DEPOSITS,INTEREST CHECKS 8 OTHER DAILY POSTING.. BOTHER ADDITIONS SUBTRACTIONS BALANCE DATE TRANSACTION DESCRIPTION 515,225.08 12-12-09 BEGINNING BALANCE 1,838.66 17,063.74 12-31-09 PA TREASURY DEPT ANNUITANT 0.68 17,064.42 01-11-10 INTEREST PAYMENT 517,064.42 .ENDING BALANCE ANNUAL PERCENTAGE YIELD EARNED = 0.04 EFFECTIVE MARCH 1, 2010, THERE WILL BE A 525 FEE IF YOU RE4UEST EXPEDITED DELIVERY OF A NEW OR REPUESTMEXPEDITEDHDELIVERY OUTSIDEATHECCONTIGUOUSDUNITEDESTATES ORYTHEKDISTRICTSOFECOLUMBIA, SUCH FEE REQ WILL BE 550, AND DELIVERY MAY TAKE LONGER THAN 2 BUSINESS DAYS. THERE WILL BE NO FEE FOR EXPEDITE DELIVERY If THE PRIMARY ACCOUNT LINKED TO YOUR CARD IS A POWER CHECKING ACCOUNT, DR THE REQUESTED CARD IS A PORTFOLIO MANAGEMENT ACCOUNT CARD. OOE3A (6/071 STATEMENT PERIOD PAGE DEC.12-JAN.11,2010 2 OF 2 RALPN S WIDENER OR DONALD R WIDENER -~~-~ ~: ~ ACCOUNT RALPH S WIDENER AGE TITLE - OR DONALD R WIDENER M&T MARKET ADVANT SOUTH ATHERTDN ACCOUNT N0. 15004208556091 45 0 INTEREST EARNED FOR STATEMENT PERIOD . ACCOUNT SUMMARY ENDING BEGINNING DEPOSITS>8 WITHDRAWALS 8 OTHER SUBTRACTIONS < CURRENT 'INTEREST PAID BALANCE BALANCE O N0 THER ADDITIONS AMOUNT Np, AMOUNT 46 0 10,668.69 . 00 0 0 0.00 . 10,668.23 0 . ACCOUNT ACTIVITY DEPOSITS,INTEREST W/DRAWALS 8-OTHER DAILY POSTING. - B-OTHER ADDITIONS SUBTRACTIONS TRANSACTION DESCRIPTION BALANCE DATE 510,668.23 12-12-09 BEGINNING BALANCE 0.46 10,668.69 01-11-10 INTEREST PAYMENT 510,668.69 ENDING BALANCE ANNUAL PERCENTAGE YIELD EARNED = 0.04 ** END OF STATEMENT ** ~..C OBN ~610a ~, ~;., ~ d 1-800-773-7373 Call Citizens'special, dedicated Gold Customer service line any time for account information, current rates, and answers to your quesNonz. US259 BR319 6 2# RALPH S WIDENER 1251 SHAMROCK AVE STATE COLLEGE PA 16801-6914 Circle Gold Account Statement ® OF 6 Beginning December 16, 2009 through January 19, 2010 Contents Summary Page 1 Checking Page 2 SaV1ng5 Page 4 Check Images Page 5 Circle Gold Summary Balance Balance RALPH S WIDENER Account Account Number Last Statement This Statement DONALD R WIDENER Circle Gold Checking w/Interest DEPOSIT BALANCE 610074-347-0 Checking le Gold Checking w/Interest 610074-347-0 Ci 8,824.95 8,357.92 rc Circle Gold Money Market 610642-254-4 11 885.56 7,507.99 Savings 6140-179068 4,713.85 4,714.25 Statement Savings total Deposit Balance 20,580.16 000.00 20 _ Total Relationship Balance Monthly combined balance to waive monthly fee is , 21 70 526 20,580.16 Your monthly combined balance this statement period is , . I9~ Acccunt Statement © OF 6 1-800-773-7373 salt Citizens special, dedicated Gold Customer service line any time Beginning December 16, 2009 for account information, current rates, and answers to your questions. through January 19, 2010 Checking RALPH S WIDENER S U M M A R Y DONALD R WIDENER Balance Calculation Previous Balance Checks Withdrawais Deposits & Additions Interest Paid Current Balance TRANSACTION DETAILS Balance 8,824.95 Average Daily Balance 2,243.46 - Interest .00 - Current Interest Rate 1,776.00 + Annual Percentage Yield Eamed .43 + Number of Days Interest Earned 8 , 357.92 = Interest Eamed Interest Paid this Year Checks' Tnere is a break in check sequence Check # Check # Amount 133.82 Date 786 12/16 788* 780 300.00 781 12/17 38.00 785' 01/11 Deposits & Additions Date Amount Description 12/31 976.00 US Treasury 303 Soc Sec 123109 01/06 800.00 Deposit Interest Date 01/19 Daily Balance Date 12/16 12/17 12/31 Amount Description .43 Interest Balance 13 Date 01/06 Balance Date 01 14 % 1 8,691. 8,391.13 01/11 19 0,129.13 01 99 098 10 9,367.13 01/12 . , Balance 8,357.49 8,357.92 Total Checks 2,243.46 Total Deposits & Additions 1,776.00 Totallnterest Paid + .43 Current Balance 8,357.92 6 (~ ~ 1 11~'C. t~ j ~'~ Ci.f~. `( S ~-i3 ~13~~.1~ 8,962.21 05% 05% 35 .43 .43 Circle Gold Checking w/Interest 610074-347-0 Previous Balance 8,824.95 Amount Date 30.14 01/12 1,741.50 01/14 ~~ ~jj ~ ~ q`~ PJ ~., ~ ~k ~ Account Statement ~ ,q~ i ~y~~,~ p~,~~~y~~ Q' Ji W Vtl ~ f. ~ v SIN oTS ^ t.' ~ MiI'~ ~ i ',N © or 6 1-800-773-7373 Call Citizens' special, dedicated Gold Customer for account information, current rates, and an service line any Hme swers to yo~~r questions. Beginning December 16, 2009 through January 19, 2010 ki h ng ec C RALPH S WIDENER SUMMARY DONALD R WIDENER Balance Calculation Balance Circle Gold Money Market 11,895.56 Previous Balance Average Daily Balance 7,632.64 610642-254-4 Checks 4,388.30 - Interest Withdrawals .00 - Curren t In terest Rate ,1 D% Deposits ~ Additions •00 + Annual Percentage Yield Eamed .10°I° 73 + Interest Paid Number of Days Interest Earned 35 Current Balance 7,507.99 = I t s` Earned 73 TRANSACTION DETAILS Cf1eCk5` There is a break in check sequence Check q Amount Date 115 4,388.30 12/17 Interest Date Amount Description 01/19 .73 Interest n ere ~ Interest Pnid this Year •73 Previous Balance 11,895.56 Check # Amount Date /~ Total Checks 4,388.30 Daily Balance Batance Date Balance Date 12!17 7,507.26 01/19 7,507.99 Date Batance Totallnterest Paid .73 ^ Current Balance 7,507.99 e O`1 iI 1~~ J~ ~.~ ~--~ Gt c~.~ 5 --~ ~ ~~ ~ Account Statement 1-800-773-7373 © cr 6 Call Citizens'special, dedicated Gold Customer service line any Nme for account information, current rates, and answers to your questions. Beglnning December 16, 2009 through January 19, 2010 Savings SUMMARY Balance Calculation Balance Previous Balance 4,713.85 Average Daily Balance 4,714.06 Withdrawals .00 - Interest Deposits & Additions •00 + Current Interest Rate .10% Interest Paid •40 + Annual Percentage Yield Earned .10% Current Balance 4,714.25 = Number of Days Interest Earned 35 Interest Earned .45 Interest Paid this Year .00 TRANSACTION DETAILS Interest Date Amount Description 12/31 .40 Interest Daily Balance Balance Date Balance Date Balance Date 12/31 4,714.25 NEWS FROM CITIZENS --We are making an improvement to your account statement. Beginning in January, if you have paid Overdraft/Insufficient Available Funds fees, your statement will include a table that shows the total amount of these fees, net of any rebates, that you have paid both for the statement period and for the calendar year to date. This table will then continue to appear on future statements for the remainder of the calendar year. If you have not incurred these fees during the calendar year, the table will not appear. --A message for all Citizens Bank MasterCard Debit Card customers, you should have received your new Visa Debit Card which replaced your MasterCard Debit Card. If you have not received your new Visa Dehit Card, please call us at 1-888-850-4070. To activate your new Visa Debit Card call 1-800-527-1800. Or simply use your card at any ATM or merchant and make aPIN-based purchase. IMPORTANT; Your card number and expiration date have changed. If you use your current debit card for recurring payments, we'll make every reasonable effort to ensure your payments are not impacted. To ensure there is no interruption in service, we recommend that you contact your billers to update your information. --Introducing the Big Savings Sale. See all of the savings offers waiting for you at citizensbank.com/bigoffers. But hurry, these offers won't last long! --Looking for high yields and easy access to your cash savings? Look no further! Citizens Bank offers savings and money market accounts with great rates and the peace of mind of FDIC insurance. Whether you are just starting out or looking to preserve your liquid cash deposits, we have an account to suit your needs. We also have new products that reward you for saving for college or a new home! For more information, to open an account, or add to your existing balance, visit your local branch today or call 1-800-773-7373. Member FDIC. See a banker for FDIC coverage amounts and transaction limitations, --Reduce your monthly payments with great rates on a home equity loan or tine of credit. Home Equity loans and lines of credit can help you with a variety of borrowing needs; have flexible repayment terms and no closing costs. See a banker today. RALPH S WIDENER DONALL' R WIDENER Statement Savings 6140-1'9068 Previous Balance 4,713.85 TotatInterest Paid .40 ^ Current Balance ] 4,714.25 1-800-773-7373 salt Citizens' special, dedicated Gold Customer service line any time for account information, current rates, and answers to your questions. Imaqes for account 610074-347-0 RALPH S. WIDENER 78O DONALD A. WIDENER /-raltwa Taal SHMIROCK AVENUE ~~ ~~~~~-.T LI 9TATE COLLEGE PA r9a91 Dala '~3~' Paym,he ~,~ ~L~A2rv1Ac`I ~~.vrr~~ _J $ t'~3H2. nr0el of_Tr w ( ~JZ/ 1, cf~~~L1t~'•'-s'f' l4M~l~ / ((IS>~DOllarr ® i CltRanl Circle Account CltlzensBank I /1 hnesyMnla ~ ~~ ( _ 1:036076i5D1: 61D0743470~' 0780 780 12'16!2009 RALPH 6. Vf1DENEA ~ Ut,~l~ 781 DONALD R. WIDENER ~~ +-nlvuo ~~ 12ft 411AMROCM AVENUE ) -- p ~ /~)'J I Z - 1.' _ ~.7 SII aTATE COUL-0E, PA 19901 { :J ] (L l dare ~yte(~ - ~~ll $ ~ - ardar nl (f ~ O °J~roO Ddlars 8 S,~ __ C11 K!^+ CNCI! Kct1uM Citizens Bank ~ ~'j/J~ .rn n+Tlgnir ~~~~~~ -4-`'.'yam ~ ~ ~~ For~`+ly ~~ - r;036076i50r: 6 100 74 3 4 70a• p781 $',33.82 781 785 RALPH S. WIDENER DONALD R. WIDENF3r rrelanm 19a1 SHAMPOGIC AVENUE cJ ley \O 9TATE COLLEGE PA 1EE01 Date Pay eo Iti ,~ ~ C-teaul.i ~j.n.4 I $ 38 ~. . otOnd ~--'-- I .1-. ~''~~o `- "1 ` etucens eune Aecoune Citizens Bank Pmn+ylvanlr 1z ..cam-a.^~"---' For cD3sa7~isorr 6-oo7a347om ^7as ~oooooo~aoo+t 785 01 ! 11.2010 RALPH E. WIDENER 786 DONALD R. WIDENER +-„lyyo loaf 91y.NRODK AYENOE ~~ n1 9TATE OOLLEGE PA 1aa01 PaG ~ ^l~ Account Statement © of 6 Beginning December 16, 2009 through January 19, 2010 1 211 712 009 $300.00 Pay to the r) _ _ ~IP.. _ r~i 1 5 I $ ~y 1~ anger M ~-~_~! Id T'P ~,J ~s~-~ ~tc Dalian ® cZ--.- Cltuerts Cfrcle Acca+nt R~ Citizens Bank /'~ ~ ~ /~ Fv~n+yMlrir ~~ /I I t IIXVLr-~~+r +:D 3 60 7 6 1 501: 6100743470„' 0786 $38.00 786 01!12,"2010 $30.14 RALPH S. WIDENER 788 DONALD R. WIDENER a.nlansr IS51 511AMAl7CK AVEMJE I ~ I I - ZO (O B7ATE COLLCGE. PA 14901 Dale Ay luatl,~7,nLb1 P •.YF~ I $ l'~4 t ~ oll>r, 1 --~ ¢'~- CtlDens Ckcle K[e+/It Citizens Bank r ~j ` rn, ~.,r•-9G1~'-~,•.~ D000 L 7 4 i 50.x• 1:036076L5D1: 61007431.70u• 0788+ 788 01 ! 14.2010 $1741.50 C~~~ 1-800-773-7373 Call Citizens' special, dedicated Gold Customer service line any time for account information, current rates, and answers to your questions. es for account 610642-254-4 Account Statement ~r 6 Beginning December 1F,, 2009 through January 19, 2010 '-~Y~`' 115 RALPH S YVIDERER ~ DDNIILD A WIDENER sm a ~wROV V+ at wr m -~ ~ rnl use ~.e,. t-fr' IZ. ~ nl f,A{W41A PA 1Ala i,~(,~ `c Cul~~ tom- ,T.- , ~~ 43>/b =~.~. d ~ Citizens Bank l .~. ~.~I 1~/~1 -7;.[n '-'tom.-/~ I:D3607615OI: 6i064 2 2 5441~ ^il5 115 12r17i2009 84388.30 2004 Ford Taurus -Private Party Pricing Report -Kelley Blue Book 4 ~~~Qy Blue ~Q~~ THETREISTEII RESQURCE 2004 Ford Taurus LX Sedan 4D B1~UE B~?OK" PRi`~ATE PARTY YALt~E Page 1 of 2 Send to Printer advertisement. Condition Value EXCe{lert$ $4,76() GOOd $4,360 ~'` Fair $3,835 (Selected) Vehicle Highlights Mileage: 39,500 .Engine: V6 3.0 Liter Transmission: Automatic 'Drivetrain: FWD .Selected Equipment '.Standard !Air Conditioning Power Door Locks :Power Steering Tilt Wheel Power Windows AM/FM Stereo Dual Front Air Bags advertisernenC -w----~ :<, ~ ~~,~ E -~ f ) ~) j~ ,W ~l , :i', ~ THE NEW CLASS ~~' CAF WURLO CLAS5. r ,,,.. ,. ~~a ,. ' rya ,'~ '•a+ " . r ar Blue Book Private Party Value Kelley Blue Book Private Party Value is the amount a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than any remaining factory warranty). The `final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. _ __ Vehicle Condition Ratings Excellent $4,750 • Looks new, is in excellent mechanical condition and needs no reconditioning. • Never had any paint or body work and is free of rust. • Clean title history and will pass a smog and safety inspection. • Engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. • Complete and verifiable service records. Less than 5% of all used vehicles fall into this category. Good $4,3f1C3 • Free of any major defects. . v ii1F 3',11?rla ~^ Close W,~~dow htrr,•//www.kbb.com/kbb/UsedCars/PricingReport.aspx?WebCategoryId=38&Yearld=200... x/24/2010 2004 Ford Taurus -Private Party Pricing Report -Kelley Blue Book Page 2 of 2 • Clean title history, the paints, body, and interior have only minor (if any) blemishes, and there are no major mechanical problems. • Little or no rust on this vehicle. • Tires match and have substantial tread wear left. • A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. '~ Fdlr (Selected) $3,835 ~' • Some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. • Clean title history, the paint, body and/or interior need work performed by a professional. • Tires may need to be replaced. • There may be some repairable rust damage. Poor N/A ~.s • Severe mechanical and/or cosmetic defects and is in poor running condition. • May have problems that cannot be readily fixed such as a damaged frame or crusted-through body. • Branded title (salvage, flood, etc.) or unsubstantiated mileage. Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of these vehicles varies greatly. A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania 3/24/2010 ti,rt„•//www.kbb.com/kbb/UsedCars/PricingReport.aspx?WebCategoryld=38&Yearld=200... 3/"Z4/2010 Western-Southern Life Assurance Company 980 Prepared on 04/08/2009 Owner RALPH S WIDENER "251 Shamrock Ave State College PA 16801 RALPH S WIDENER W0020879460 04/08/2004 NON-QUALIFIED Annui tart Contract Number Con~ract Date Con~ract. Type Single Premium Deferred Annuity Page 1 of 1 Western-Southern Life appreciates your business. * * * INFORMATION ABOUT YOUR CONTRACT * * * _ > Total interest earned during any contraa~ year. Fo bexamppletef you select'ther systematic w' tgdrawae p atn withdrawals, from the contract during th y the interest you receive will be less than the amount indicated by the effective annual interest rate because interest is being paid out rather than accumulated. SUMMARY OF ACTIVITY 04/08/2008 through 04/07/2009 $ 114,140.67 Beginning Contract Value plus 3,880.77 Interest Credited* less .00 Systematic Withdrawals .00 Partial Withdrawals .00 Surrender Charges 118,021.44 Ending Contract Value 113,772.67 Surrender Value"` The effective annual interest rate ffectve ~ tteaest rate for'thee~e of the contra ~°is 2.00 ~°3'20% for the current year. The guaranteed minimum e ~, nn-,r,. int available after deducting any applicable charges if you cancel your contract. For further information about your MultiRate Annuity contract, including interest rates, contact your sales representative or call Annuity Operations. ANNUITY OPERATIONS Western-Southern Life Assurance Company PO Box 2918 Cincinnati, Ohio 45201-29 1 8 1-800-926-1702 Customer Service Hours: m., Eastern time Monday -Thursday, 8 a.m. to 6 p. Friday, 8 a.m. to 5 p.m., Eastern time „~~~nnFnn- an4 DELAFIELD,1VIcG~E, JONES & KAUFFMAN, P. C. ATTORNEYS AT LAW 112 WEST FOSTER AVENUE, SUITE 300 STATE COLLEGE, PA 16801-4867 GARY A. DELAFIELD DAI~TIEL McGEE ALFRED JONES, JR. ROSADELE KAUFFMAN DENISE M. BIERLY www.dmjklaw.com May 19, 2010 Glenda Farner Strasbaugh Register of Wills 1 Courthouse Square Room 102 Carlisle, PA 17013 Re: Estate of Ralph S. Widener File No: 21-10-0146 Inheritance Tax Return and Inventory TELEPHONE (814)237-6278 FACSIMILE (814) 237-3660 (814)237-2094 gdelafield@dmjklaw.com Dear Glenda: Enclosed please find copies of the following documents to be filed in the above referenced estate: 1. Original Inheritance Tax Return (two originals plus one copy -please date stamp and return the copy to me) 2. Inventory 3. Check No.7276 for filing fee Thank you for your attention to this matt GAD/kls Enclosures cc: Donald R. Widener w/o enclosures ~~ ~_~ C% t 7 "~ L_, ~~ ~~ ~~ ,`~ ,,,~; .'t,. V~j ~ ` ,_ v "~ .,~ .L` -;r ~. ~ ~ ~A o 3tCoo°o oppN~o • •- ~ ~ '~ ^~ a r_ VY~ s~~Q N rn~ !~ ~ ~ ~ LL ~. a c°, u~ ~'~ ©J ooh ' Y T aal~d~W~ IIeW ~iF+alid