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HomeMy WebLinkAbout03-0964Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of also known , Deceased ,OGnet L, i4ooV,,, Petitioner(s), who is/are 18 years of age or older, apply(ids) for: Social Security No. ! q (COMPLETE "A" OR "B" BELOW:) J A. Probate and Grant of Letters and aver that Petitioner(s) is/a~ethe executO/~ named in the Last Will of the Decedent, dated/~/f4 //~/g-///_ ~Z-,/ /c)c)~ and codicil(s)dated. State relevant circumstances, e.g,, renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (d.b.n.c.t.a.: pendente lite; durante absentia; durante mlnoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in CU~J'~ b, ria^ residence at ~, ~ 33 J-~- 7-~liO~Jle i~OC~, f~t~¢'- S2.J-J' (list street, number add municipality) Decedent, then ~ ~ years of age, died (--)c7/~b~4/ 2_~ , County, Pennsylvania, with biaYher last family or~rincipal )Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ................................................................ (If not domiciled in PA) Personal property in Pennsylvania ............................................... (If not domiciled in PA) Personal property in County ....................................................... Value of real estate in Pennsylvania ................................................................................................... Total ......................................................................................................................... $ Real Estate s tuated as fo ows: /60 ~ OOd , O-O Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: J t.... j~/L~ Typed or printed name and residence J Porto RW-1 Page 1 of 2 (Cumberland County) - Rev. 9192 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed ~¢ ~t,~' f' me this--/~' day of before /'~~ 2o~_~ Social Security Date of Death Deceased __, in consideration of the Petition AND NOW, ,20 on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~'Testamentary [] of Administration d.b.n.c.t.; pendente lite; durante absentia; durante rninoritate are hereby granted to in the above estate and that the instrument(s) dated /~//q ¥ ZZ~) /c/¢]~ described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... t~~;~:2~ Short Certificate(s) .......... Renunciation .................. Affidavit ( ) ................. Extra Pages ( ) ............ Codicil .......................... JCP Fee ........................ Inventory ....................... Other ............................ TOTAL ................ Form RW-1 Page 2 of 2 {Cumberland County) - Rev. 9/92 8~---~-- Telephone $ /~, ~ Attorney: $ I.D. No $ Address: 105.805 REV 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9 g 4 g 8 3 1 ~~~ NOV 0 1 Z003 No. Local Registrar Date ~43Rev2/87 COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Mary Nau Frey '- Female ,- 196 -- 14 -- 0689 ~ ~.. ~ ~ttysburg, Pa ~rl~d ~U~ I K~ ~ ~SINE$~IN~Ry I~CE~NI EVEA~ I ~CE~NT'S ~ II", ~t~ ~;~) I J U.S.~MEDF~ES? I f~~C~} NI~,~, ~ker I I ~O ~ IE~~I ~ I I "'~ , I,,. I:,.12t~,~' I ~ s" .. Wid~ ,,. ~lS M~l~ ~ ~. C~. ~. Z~ ~l I~CE~m'S ~nRsylvania ~c~nlc~m, P~9 050837 E. i~le ~'~ '~"~'.- ~ ,,..~ ~.--~. H~m AGE (La~ ~y) UNDER 1 YF.-A~ 6406 Taunton ~ad. H~rr~.~h]r~. PA ]7]]] ,,=.l%:)lling Green Mare. Park I,,, C~i[~ H~] 1, PA 17011 John Calvin Nall Janet Hoover 11-3-03 v. Year) LICENSE NU~ EXAMINER/CORONER? WILL OF MARY N. FRF. Y I, MARY N. FREY, currently of Cumberland County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Personalty. I bequeath such items of my tangible personal property as are specifically itemized on the list, if any, in my handwriting, signed and dated by me at the end thereof, and attached to this, my will, to the persons named thereon to receive such items. I bequeath to my daughter, Janet L. Hoover, such items of my remaining tangible personal property not used in business or for the production of income, including without limitation furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together with the insurance thereon, as she may choose. Any remaining personalty not so distributed shall be sold by my executor, and the proceeds shall be added to the residue of my estate. 2. Specific Bequests. bequests: I make the following specific Dollars me. (a) I give and bequeath the sum of Five Thousand ($5,000.00) to my grandson, Mark Hoover, if he survives (b) I give and bequeath the sum of Five Thousand Dollars ($5,000.00 to my granddaughter, Beth Aumen, if she survives me. (c) I gmve and bequeath the sum of Five Thousand Dollars ($5,000.00) to my granddaughter, Julie Hoover, if she survives me. 3. Residue. I bequeath, devise and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I have a power of appointment, to my daughter, Janet L. Hoover, if she survives me. If she does not survive me, then I bequeath, devise and appoint all the rest of my property to my son-in-law, Bruce R. Hoover, if he survives me. If Bruce does not survive me, then I bequeath, devise and appoint all of the rest of my property to my grandchildren, per stirpes. 4. Survival. If any beneficiary should die within sixty (60) days after me, then he or she shall be deemed to have predeceased me for all purposes of this will. 5. Spendthrift Clause. No interest of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her interest, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or other engagements of any type. 6. Facility of Payment for Minors or Incompetents. Any amounts or assets which are payable or distributable to a minor or incompetent hereunder may, at the discretion of my fiduciaries, be paid or distributed to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 7. Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, my fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent of any court: (a) To retain all or any part of my property, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and the stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, mutual funds with - 2 - or without sales or redemption charges, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at the time held by them, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and for such price as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms, or corporations as they may deem advisable. (f) To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries, for as long a period or periods of time and on such terms, as they may determine, and to adjust, settle, and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (h) Without limitation of powers elsewhere granted therein, to hold, manage and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural or otherwise, in connection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate - 3 to them such duties, rights and powers as they may determine, and for such periods as they think fit. (j) To register any securities at any time in their own names, in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities forming a part of the trust, to vote upon any proposition or election at any meeting of the corporation issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the assets held hereunder, any fees, expenses and assessments incurred in connection therewith, to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such re- organization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with any trust established by me, even if they are fiduciaries or beneficiaries thereof. (m) To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts, and election to pay or to defer payment of any tax, in all events without their being bound to require contribution from any other person. (n) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 8. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, other than generation-skipping taxes, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration, and all other property COMMONWEALTH OF PENNSYLVANIA : : ss: COUNTY OF l+[~ : MARY N. FREY (the testatrix), and QJq~-~%Lg_%_ Ft~ (the witnesses), whose names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testatrix signed and executed the instrument as her last will in the presence of the witnesses and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of his or her knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. WITNESS: TESTATRIX: Subscribed, sworn to and acknowledged before me by MARY N. FREY, the testatrix, and subscribed and sworn to before me by ~6~43L~5 ~, ~O~-f-~ ~ and ~-~t ~%S~-f~ , the witnesses, this ~day of ~h~_~ , 1996. Notary' P~Blic (SEAL) - 6 - includible in my taxable estate for federal or state tax purposes, whether or not passing under this will, shall be free and clear thereof; provided, however, that my executor may in the discretion of my executor request that any portion or all of said taxes (to be paid out of the principal of my general estate) shall instead be paid out of the principal of any trust established by me, to the extent expressly authorized under the terms of said trust. 9. Fiduciaries. I appoint as executor hereunder Janet L. Hoover. If she should be unable or unwilling to serve or to complete the administration of my estate, then my son-in-law, Bruce R. Hoover, shall serve in her place. My executor shall serve as guardian of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, under any policies of insurance on my life, and in any other situation in which the power to make such appointment exists under the laws of Pennsylvania. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent appointed and retained with due care or of any co-fiduciary. No fiduciary named herein shall be required to furnish bond or other security for the proper performance of duties hereunder. IN WITNESS WHEREOF, I, MARY N. FREY, herewith set my hand to this, my last Will, typewritten on six (6) sheets of paper including the self-Droving attestation clause and signatures of witnesses, this ~--day of ~/'~ , 1996. Witnessed: residing at~ ~ ~ ~ residing at ~~ ~,'~1. ~ - 5 - Name of Decedent: Date of Death: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Will No. Admin. No. ~0 ~ '- {~t~q~ f To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of Se Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on /J~-Tt~ 3/ ,..,x,~_~: Name Address Jaz z. Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Signature Name Address Telephone (71 }7 ~ 5'Z Capacity: _ v/ Personal Representative Counsel for personal representative ~ REV-1500 EX (6-00) LU O0 z z Z COMMONWEALTH Of PENNSYLVANIA DEPARTMENT Of REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) DATE OF DEATH (MM-D"D-YEAR) DATE OF BIRTH (MM-DD-YEAR) / o.- ,.z q - o.¢ o/- 12- -/5' (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER - COUNTY ~OD~ YEAR NUMBER SOCIAL SECURITY NUMBER - THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER '~' 1. Odginal Retum [~ 4. Limited Estate [~6. Decedent Died Testate (Attach copy of Will) E~9. Litigation Proceeds Received ~12. Supplemental Return ~ 3. Remainder Return (date of death pdocto 12-13-82) [~ 4a. Future Interest Compromise (date of death after 12-12-82) F--'--] 5. Federal Estate Tax Return Required --"--] 7. Decedent Maintained a Living Trust (Attach copy of Trust) -- 8. Total Number of Safe Deposit Boxes ~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [~ 1 1. Election to tax under Sec. 9113(A) (^ttach Sc~ O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION sHOULD BE DIRECTED TO: NAME FIRM NAME (If Applicable) TELEPHONE NUMBER '7lq- Z~?- 5zq$ COMPLETE MAILING ADDRESS /-/ n e /.s u ///;- 1. Real Estate (Schedule A) (1) 2. Stocksand Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes ReCeivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Pemonal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) ['~ Separate Billing Requested 7.Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses & Administrative Costs (schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) (10) 1 1. Total Deductions (total Lines 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) OFFICIAL USE ONLY c, ?? SEE INSTRUC'nONS ~ REVERSE SIDE FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate x.0 __ (15) x .12 (17) 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. TaxDu, (19, > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1.000 , Decedent's Complete Address: STREET ADDRESS CITY Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I 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. (4) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~/ Ma~ Check ~able 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; ....................... E~ ~ b. retain the right to designate who shall use the property transferred or its income; ......... [~ ~-] c. retain a reversionary interest; or ................................ E~] E~ d. receive the promise for life of either payments, benefits or care? ................. [-'-'] [-~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ [~ [~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? E~ ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which beneficiary designation? ................................ E~ contains a IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under 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. SIGNATURE OF PE_P~.SON RESPONSIBLE FOR J=I[.ING RETURN ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE /?/// DATE /5- 'c'l 5 DATE ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the nat value of transfers to ~ for the use of the su~ving spouse is 3% [72 P.S. § 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the nat value of transfers to or for the use of the surviving spouse is 0% [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 retum 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 0% [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 4.5%, 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 12% (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. 2W4646 1.000 REV-I,~03 EX + (1-97) COMMONWE. ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER mET- TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE Of DEATH 2W4696 3.000 (If more space is needed, insert additional sheets of the same size) Janney Montgomery Scott STATEMENT OF ACCOUNT ACCOUNT NUMBER HB23 3447-6872 CENTRAL ASSET ACCOUNT FIXED. MMKT ALAN S MEMINGER 717-731.44.00 20 ERFORD ROAD,SUITE 315 LEMOYNE, PA 17043 STATEMENT PERIOD 10/01/03- 19~1[~ P{tge 1 ef 11 ACCOUNT BALANCES ** MONEY MARKET BALANCE EQUITIES AND OPTIONS MUTUAL FUNDS & UNIT TRUSTS ' FIXED INCOME SECURITIES OTHER INVESTMENTS AT 10/31103 AT 10101103 2.98 Credit 0,00 3,212:22 3.1% 26,753.24 0.00 0.00 0.00 0.00 101,780.03 96.9*/, 78,661.64 0.00 ' 0.00 I TOTAL PORTFOLIO { 104~995.23 100.0% 105~414.8~ ** Account debit balances are deducted from the total valuation and account credit balances are added to the total valuation. CURREHT PERIOD YEAR TO DATE TAXABLE DIVIDENDS 2.09 26.61 TAXABLE INTEREST 173.03 2,879.26 TAX I;:XI:=MPT INTt=RF~T Q00 ~)~ O0 TOTAL INCOME ] 175.12 3,530.87 RELATED INFORMATION RETURN OF PRINCIPAL PAYMENTS 1,567.65 21,035.87 10/01/03 BALANCE FORWARD INCOME AND EXPENSE ACTIVITY SECURITIES BOUGHT AND SOLD OTHER ACTIVITY MONEY MARKET PURCHASE &'SALE ACTIVITY ~10/31/03 ENDING BALANCE I 0.00 26,753.24 175.12 25,110.76 1,397.60 23,541.02 23,541.02- 2.98 3,212.22 A T JANNEY, WE TAKE PRIDE IN OFFERING EAOH OLIENTA OUSTOM APPROAOI-I TO INVESTMENT PLANNING. WHETHER AN AOOOMPLISHED RETIREE, A FAMILY JUST STARTING OUT, A MA TURE PROFE8810NAL, ORA BUS/NESS, YOUR JANNEY FINANOIAL (X:)NSUL TANT WELOOME$ EVERY OPPORTUNITY TO ASSIST YOU W/TH YOUR UNIQUE GOALS. YOUR SIPC COVERAGE IS SUPPLEMENTED BY ADDITIONAL PROTECTION OF $49.500.000 BY A MAJOR INSURANCE COMPANY. FOR IMPORTANT INFORMATION PLEASE SEE REVERSE SIDE. BUREAU OF INDIVZDUAL TAXES /NHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17118-0601 JANET L HOOVER 6q06 TAUNTON RD HSG PA 17111 COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOT/CE OF ZNHERZTANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTZON$ AND ASSESSHENT OF TAX RE¥-IG~? EX AFP COl-OS) DATE 08-09-200q ESTATE OF FREY NARY N DATE OF DEATH 10-29-2005 FZLE NUMBER 21 05-096~ COUNTY CUMBERLAND ACN 101 Amoun~ Ram/~ad HAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS 4 REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF FREY NARY N FZLE NO. :>1 05-096~, ACN 101 DATE 08-09-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERN]:NG FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN I Real Estate (Schedule A) 2 Stocks and Bonds (Schadule B) $ Closaly Held Stock/Partnership Interest (Schedule C) Mortgagas/Notas Racaivable {Schedule D) 5 Cash/Bank Deposits~Misc. Personal Property (Schedule E) Jointly Owned Property {Schedule F) 7 Transfers (Schadula G) 8. Total Asse~s APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expansas/Ad.. Costs~Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schadula I) 11. Total Deductions 12. Net Value of Tax Return (1) O0 (6) (7) 106s219 65 .00 O0 2/2~9.00 11q~295.72 O0 (8) (9) 6,882.00 (10) 911.58 (11) 15. NOTE: Charitable/Governmental Bequests; Non-alactad 911:5 Trusts (Schedule J) {15) Nat Value of Estate Subject to Tax {lq) Z~ an assessment was issued previously, lines 14, 15 and/or 16, 17, re~lect ~/gures that lnclude the total of ALL returns assessed to date. [16) {17) (18) ASSESSHENT OF TAX: 1_6. Amount of Lina lq et Spousal rate 16. Amount of L/ne lq taxable at Linaal/Class A rata 17. Aeount of L/ne lq at Sibling rate 18. Amount of Line lq taxable et Collateral/Class B ra~e 19. Principal Tax Due TAX CRED]:TS: PAYMENT RECE/PT DT$COUNT DATE NUMBER TNTEREST/PEN PATD (-) 06-17-200~, CD00~065 . O0 NOTE: To insure proper credit to your account, submit ~ha upper port/on of th~s fore with your tax payment. ZF PAZD AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. 222,762.:55 7. 803.58 21R,958.77 .00 11~,958.77 18 and 19 w111 · 00 x 00 = .00 21q,958.77 X OqS: 9,675.1q ..~ lZ oo ~r~ ~ · 0 0 (19)= :::: ~9,675. lq TOTAL TAX CREDZT 9,67a.lq · ALANCE OF TAX DUEI .00 ZNTEREST AND PEN. ~ .00 TOTAL DUE I .00 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT 1S RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU MAY BE DUE A REFUND· SEE REVERSE SZDE OF TH[S FORM FOR 1NSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coaaonmealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate an any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act 15 of 2000. (71 P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make chock or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which Nas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ars available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z~-hour ansoering service for forms ordering: 1-800-$SZ-ZOSO; services for taxpayers with special hearing and ! or speaking needs: 1-800-~?-S020 (TT only). Any party in interest not satisfied mith the appreiseesnt, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice oust object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in oriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601) Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allomed. The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18) 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, ta the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rata of six (61) percent par annum calculated at a daily rata of .00016~. A11 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year mith that rate announced by the PA Oepartment of Revenue. The applicable interest rates for 1982 through 200~ are: Interest Dally Interest Daily Interest Dally Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOX .0005~8 ~1~)"~8-1991 111 .000301 ~ 91 .0002~7 1963 161 .000~38 1991 91 .0002~7 2002 61 .00016~ 196~ 112 .000301 199S-199~ 72 .000192 2003 SZ .000157 1985 131 .000556 1995-1998 91 .000147 200~ qZ .000110 1986 IOZ .00027~ 1999 71 .000191 1987 iOZ .000274 ZOO0 71 .000191 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. MARY N FREY Janney Montgomery Scott LLc Lona Short 50,000 40,000 50,000 50,000 STATEMENT OF ACCOUNT 25,000 ACCOUNT NUMBER HB23 STATEMENT PERIOD 10/01/03 - 19/~1/~:~ Paae 2 of 11 DescdDflon A ~COUNT BALANCES A :MANOEBERNSTEIN Listed in due date sequence DescriDflon Due Date G DVT NATL MTG ASSN 03/15/04 POOL #002572 D~N 8.000% DUE 03/15/04 D 05/01/74 F$CTOR: 0.00045323 O~JRRENT BAL: ~3 C~VT NATL MTG A$SN 05/15/04 POOL #0O4877  N 7.750% DUE 05/1 5/04 D 11/01/75 FACTOR: 0.00085345 C~?RRENT BAL: 34 C~VT NATL MTG .ASSN 11/15/04 POOL ,005146 OpE 7.250% DUE 11/15/04 DTD 02/01/75 FACTOR: 0.00610737 CURRENT BAL: 305 GOVT NATL MTG ASSN 11/15/04 POOL ,003833 OIpN 9.000% DUE 11/15/04 DTD 01/01/75 FACTOR: 0.00179902 CURRENT BAL: 90 GOVT NATL MTG ASSN 12/15/04 POOL ,004399 ' CpN 9.000% DUE 12/15/04 DTD 02/01/75 F~,OTOR: 0.00200508 CURRENT BAL: 50 25,000 G~VT NATL MTG ASSN 06/15/05 104.0130 POOL '006336 OpN 8.000% DUE 06/15/05 DTD 07/01/75 F~.CTOR: 0.00661031 O~RRENT BAL: 165 Price Estimated Estimated Acct Value Ar,-,~-! Income G;;~ Yield Type 2.98 Credit CASH 3,212.22 3.21 0.100% CASH Price 102.0190 Estimated Estimated Acct V=_!,_,e Annual Income (:UIl~llt Yield ' TVl)e 23.62 1.85 7.8% CASH 101.9240 34.79 2.64 7.6% CASH 101.7320 310.65 22.13 7.1% CASH 102.4560 92.16 8.09 8.7% CASH 102.4560 51.35 4.51 8.7% CASH 171.88 13.22 7.6% CASH YOUR SIPC COVERAGE IS SUPPLEMENTED BY ADDITIONAL PROTECTION OF $49,500,000 BY A MAJOR INSURANCE COMPANY. FOR IMPORTANT INFORMATION PLEASE SEE REVERSE SIDE. MARY N FREY ACCOUNT NUMBER HB23 3447-6872 STATEMENT PERIOD 10/01/03 - 10/31/03 Listed in due date sequence Lona G, hert _r~_ _-C. ff.,~J~., n Due 35,000 GOVT NATL MTG AS,,~N 01/1 5/06 POOL #008243 OPN 8.500% DUE 01/15/06 DTD 0t/01/76 FACTOR: 0.01712935 CURRENT BAL: 600 106.3360 40,000 GOVT NATL MTG ABSN 05/15/06 POOL #009151 CPN 8.250% DUE 05/15/06 DTD 06/01/76 FACTOR: 0.01245375 CURRENT BAL: 498 106.0790 50,000 GOVT NATL MTG ASSN 06/15/06 POOL #008746 CPN 8.250% DUE 06/15/06 DTD 08/01/76 FACTOR: 0.00784400 CURRENT BAL: 392 106.0790 50,000 GOVT NATL MTG ASSN 08/15/06 POOL #010944 CPN 8.000% DUE 08/15/06 DTD 09/01/76 FACTOR: 0.00280661 CURRENT BAL: 140 1'05.6970 40,000 GOVT NATL MTG ABSN 01/15/07 POOL #014368 OPN 7.500% DUE 01/15/07 DTD 02/01/77 ' FACTOR: 0.00807212 CURRENT BAL: 323 105.4320 45,000 GOVT NATL MTG ASGN 02/t5/07 POOL #016237 OPN 7.500% DUE 02/15/07 DTD 04/01/77 FACTOR: 0.00621553 CURRENT BAL: 250 105.4320 30,000 GOVT NATL MTG ASSN 03/15/07 POOL #016316 OPN 7.500% DUE 03/15/07 DTD 03/01/77 FACTOR: 0.01384905 CURRENT BAL: 415 105.4320 637.51 Estimated A.___~ --' Inco~lte 50.95 Estimated C;;~'~;. Ybl~l 7.9% 528.43 41.09 416.04 32.35 148.32 11.22 7.5% 340.42 24.21 7.1% 294.89 20.97 7.1% 438.03 31.16 7.1% P{l;e 3 ~ 11 Ac;ct CASH CASH CASH OABH CASH OA~H CASH STATEMENT OF ACCOUNT - ! Janncy Montgomery Scott LLC Member New' ~r~ Stock Exchan~, Inc. and other principal ~ MARY N FREY Lona ~hgr~ 45,000 ACCOUNT NUMBER HB23 3447.6{~?~ STATEMENT PERIOD 10/01/03 - 10/31 ~Q:} Listed in due date sequence 25,000 _r~_ _~.-Iotlon Due Date pt~;~ G )VT NATL MTG A~SN 07/15/07 106.7290 P, )GL #015972 O 'N 8.000% DUE 07/15/07 D rD 07/0t/77 F~ t~OTOR: 0.01595881 O,IRRENT BAL: 718 25,000 G :)VT NATL MTG ASSN 12/15/07. 106.7290 P~ ~)OL #020021 Gl ~N 8.000% DUE 12/15/07 D' rD 12/01/77 F~ ~OTOR: 0.02061057 Gl ~IRRENT BAL.' 515 30,000 Gi )VT NATL MTG ASSN 02/15/09 109.0350 pi ~OL #028868 Gl ~N 9.000% DUE 02/15/09 D' rD 03/01/79 F~ iCTOR: 0.05127023 Gl IRRENT BAL: 1,538 20,000 U~B TREASURY 07/15/12 109.4375 INFLATION INDEX NOTE OI~N 3.000% DUE 07/15/12 DTD 07/1 5/02 FC 01/15/03 F~TOR: 1.02657000 OI~RRENT BAL: 20,531 FL~TING$-S&P AAA MDY AAA 50,000 GIpVT NATL MTG ASSN 02/15/17 110.3180 P~OL #195141 OI~N 8.500% DUE 02/1 5/17 DTD 02~1/87 F/~TOR: 0.02906213 CI~RRENT BAL: 1,453 25,000 G~)VT NATL MTG ASSN 06/15/17 109.4720 P(~OL #186034 OI~N 8.000% DUE 06/15/17 D!'D 06/01/87 F/~TOR: 0.05220634 CI~RRENT BAL: 1,305 Pi [NNSYLVANIA INTERGOVTL 06/15/21 1.02.4750 C¢ )Op ATH SPL TX RV FGIC P~ IliA FDG PG REF B/E O[ IN 5.000% DUE 06/15/21 D; ~ 04/01/99 FO 06/15/99 Gl iLL 06/15/09 @ 100.000 P~ iTINGS-S&P AAA MDY AAA Psae 4 ~f 11 Estimated Estimated V~u,~ Annual Inc.~,m...~ Current YieM 766.47 57.45 7.4% A~t CASH 549.93 41.22 7.4% CASH 1,677.07 138.42 8.2% GASH 22,469.05 615.94 2.7% CASH 1,603.03 123.51 7.7% CASH 1,428.78 104.41 7.3% CASH 25,618.75' 1,250.00 4.8% CASH [.PYOUR SIPC COVERAGE IS SUPPLEMENTED BY ADDITIONAL PROTECTION OF $49,500,000 BY A MAJOR INSURANCE COMPANY. FOR IMPORTANT INFORMATION PLEASE SEE REVERSE SIDE. MARY N FREY ACCOUNT NUMBER HB23 3447-6872 STATEMENT PERIOD 10/01/03- 19/~1/~;~ Listed in due date sequence Lone Short Oesc:doUen Due ~ 40,000 GOVT NATL MTG ASSN 03/15/22 POOL #317798 CPN 8.000% DUE 03/15/22 DTD 03/01/92 FACTOR: 0.01403324 CURRENT BAL: 561 25,000 GOVT NATL MTG ASBN 04/15/22 POOL #320939 CPN 7.500% DUE 04/15/22 DTD 04/01/92 FACTOR: 0.05664689 CURRENT BAL: 1,416 25,000 GOVT NATL MTG ASSN 02/15/24 POOL #379225 OPN 7.000% DUE 02/15/24 DTD 02/01/94 FACTOR: 0.10618464 CURRENT BAL: 2,655 3,685 FEDL NATL MTG ASSN 04/01/24 POOL #276057 OPN 6.500% DUE 04/01/24 DTD 64/01/94 FACTOR: 0.11964154 OURRENT BAL: 441 30,000 GOVT NATL MTG ASSN 04/15/24 POOL #392063 CPN 7.500% DUE 04/15/24 DTD 04/01/94 FACTOR: 0.08447346 CURRENT BAL: 2,534 25,000 GOVT NATL MTG ASBN 02/15/25 POOL #405419 CPN 8.000% DUE 02/15/25 DTD 02/01/95 FACTOR: 0.06821121 CURRENT BAL: 1,705 26,000 GOVT NATL MTG ASSN 11 04/20/29 POOL #002740 CPN 6.000% DUE 04/20/29 DTD 04/01/99 FACTOR: 0.34461021 CURRENT BAL: 8,960 109.1650 107.6750 106.4070 104.3430 107.5350 108.5750 103.1530 V~_.b2~ 612.77 Estimated Annual Inc _~..~e._ 44.90 1,524.86 106.21 2,824.69 185.82 460.02 28.65 2,725.15 190.06 1,851.50 136.42 9,242.37 537.59 Estimat~d (~ulTent Yield 7.3% 6.5% 6.2% 7.3% Acct CASH CASH CASH CASH CASH CASH CASH 4005228 Janney Montgomery Scott ~i~c STATEMENT OF ACCOUNT MARY N FREY Listed in due date sequence Lona Short Descl*iPtlcm Due Date 25,000 FEDLHOME LOAN MTG OORP 01/15/33 MULTICL REMIO 2692 OL HA MONTHLY 14 DAY DELAY OPN 5.500% DUE 01/15/33 . DTD 10/01/03 FAOTOR: 1.00000000. OURRENT BAL: 25,000 I TOTAL FIXED INOOME SEOURITIES J ITOTAL PORTFOuO I AOOOUNT NUMBER HB23 34ar7-~1}7 STATEMENT PERIOD 10/01/03- PriCe 99.7500 Estimated Estimated Value Ar_-_,_,-_' Income ~#rt~Itt Yield 24,937.50 1,375.00 5.5% 101,780.03 5,199.99 5.1% 104,995.23 5,203.20 4.9% P~qeGcf11 OASH REV-1,50~ EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Include the ~roceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. TOTAL (Also enter on line 5~ Recapitulation) $ 2W46AD 2.000 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF 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 ^' ~Jf~ /V~-? /4ao~-~ Da~qh~fe- JOINTLY-OWNED PROPERTY: LET~ DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR Jo*~r MADE Include name of financial institution and bank account number or DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT similar identifying number./~tach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENTS INTEREST ~. A /o~r~ ~d ~4 ~ ~ z54~: - c/b~c_~,~5 /, 3~. q 9 5-070 Vaiae_. al'- ~o/zg/a.3 2. ~ ~ore //-aw ~ ee.~, /iv. ~-o3 5'q.q ::saE- ,o 'ro'r~^,soen~eron,,n~,,.~p,,u,a,,on~ , //4, ~qS. 72- 2W46AE 2.000 (If more space is needed, insert additional sheets of same size) PREMIER ACCOUNT A C C O U N T Legg Mason Wood Walker, Inc. STATEMENT ,.,.b., NeW YorkStock E~han,~ Inc,/Member ACCOUNT NO. 363-03549 1 MARY N FREY &- JANET L HOOVER I OCTOBER 1-OCTOBER 31,2003 YOUR FINANCIAL ADVISOR: C. KOCH JR./T. BARR (3FV) Legg Mason Wood. Walker lnc 214 Senate Avenue PO Box 8853 Camp Hill, PA 17001-8853 (717) 737-6500 (800) 433-8186 INVESTMENT OBJECTIVES: 1. Income & Growth PAGE 1 OF 7 0136;542 I,,,111,,,I,,,11,,,11,,,11,1,,11,,I,I1,,,11,,,11,,,,11,,,,,111 MARY N FREY & JANET L HOOVER 6406 TAUNTON RD HARRISBURG PA 17111-4800 If you have any questions concerning tf~se objectives, your objectives have changed, or there have been changes in your financial situation, please contact your Financial Advisor promptly. ACCOUNT VALUE as of October 31, 2003 as of September 30, 2003 $227,251.43 $225,159.21 MESSAGE Every month in Premier Perspective we offer you the specialized expertise of our Wealth Management Advisors. This month, our feature Wealth Management article is on the Charity Aid, Recovery and Empowerment (CARE) Act of 2003. See enclosed client statement disclosure for important information Visit us at www.leggmason.com 274 0040014 ZiP 4 PP01 11101103;17:07 02 000013 013695 36303540 PREMIER ACCOUNT A C C O U N T I. egg Mason Wood Walker, Inc. STATEMENT M-.~.r,. Yo~ ~,o~k ~.~, ,.~M.b. S,,C A~NT NO, 363-03549 ~ MARY N FREY& - JANET L HOOVER I OCTOBER 1-OCTOBER 31, 2003 ACCOUNT VALUE as~ 10/'31/03 as of 09/30/~ Corporate Bonds $189,065.70 $188,904.80 Sub Total: $189,068.70 $188,904.80 Cash Balance 1,088.92 1,088.92 Money Market Funds 37,096.81 35,165.49 TOTAL: $227,251.43 $225,159.21 CASH ACTIVITY SUMMARY (continued) This Period Miscellaneous Ending Cash & Money Market Fund Balanc~ f 0.00 $38,185.73 PAGE 2 OF 7 INCOME & DISTRIBUTION SUMMARY This Period Year to Def,~ Dividends $13.19 $38.93 Interest 1,070.21 3,856.47 TOTAL: $1,083.40 $3,895.40 & · · Taxable Income 1,083.40 3,895.40 CASH ACTIVITY SUMMARY This Period Beginning Cash & Money Market Fund Balance Income/Distributions Paid In Cash Funds Added Securities Sold/Redeemed Premier Checks $36,254.41 1,083.40 1,847.92 0.00 (~,000.00) 274 0O40014 ZiP 4 PP01 11/01103;17:07 02 000013 013696 B PREMIERACCOUNT A C C O U N T I.egg Mason Wood Walker, Inc. STATEMENT M..~,. Yo~,~k ~.,~,.cJM.~ ~,,c ACCOUNT NO. 363-035491 MARY N FREY & - JANET L HOOVER I OCTOBER 1-OCTOBER 31, 2003 PORTFOEO SUMMARY PAGE 3 OF 7 Bond Ratings are provided by Moody's/Standard & Pools respectively. For more information about bond ratings please contact your Financial Advisor. The calculation of unrealized gains/losses is prepared from cost basis information provided by you, your Financial Advisor, or our transaction files. Please contact your Financial Advisor should you need to amend the reported information. Positions for which the original cost and/or acquisition date are not known will not be included in Unrealized Gain/Loss totals. These positions will be highlighted with letters "N/A" in the Unrealized Gain/Loss column, An 'L' next to the Unrealized Gain or Loss indicates a long term gain/loss, and 'S' indicates a short term gain/loss. CASH AND CASH EQUIVALENTS: 16.80% of Portfolio Cash Balance Cash Net Balance Ending Balance $1,088.92 $1,088.92 Money Market Funds Quantity Description Current Price Balance 7-Day Yield 37,096.81 LEGG MASON CASH RESERVE $1.00 $37,096.81 0.43% TRUST TOTAL $38,185.73 CORPORATE BONDS: 83.20% of Portfolio Quantity Description Estimated Bond Date Total Cost Current Market Unrealized Annual Current Ratings Unit Cost Acquired Basis Price Value Gain/Loss Income Yield 35,000 GENERAL MOTORS ACCEP CORP A3 N/A 07/03/03 N/A $100.063 $35,022.05 N/A S $1,488 4.24% SMARTNOTES BBB INTEREST FROM DATE 11/20/01 DATED DATE 11/15/01 DUE 11/15/2003 4.250% CUSIP 37042GTH9 SMARTNOTES BBB INTEREST FROM DATE 02/20/02 DATED DATE 02/14/02 DUE 02/15/2004 4.50O% CUSIP 37042GVP8 274004~015 ZIP 4 PP01 11/01/0~;17:07 02 000014 013695 PREMIER ACCOUNT A C C O U N T Legg Mason Wood Walker, Inc. STATEMENT M~mbe, New ¥~'{( Stock E=:h~ga, IncSMember EIP¢ ACCOUNT NO. 363-0.3.549 1 MARY N FREY & - JANET L HOOVER I OCTC~ER 1-OCTOBER 31, 2003 PAGE 4 OF 7 CORPORATE BONDS (continued) Quantity Description Estimated Bond Date Total Cost Current Market Unrealized Annual Current Ratings Unit Cost Acquired Basis Price Value Gal~_,'~ _ Income 25,000 CMS ENERGYCORP B3 N/A 07/03/03 N/A 100.03 25,000.00 N/A S 1,6"25 6.50% GEN TERM NTES F MTHLY BB NON CALL/NON CALL INTEREST FROM DATE 03/27/01 DATED DATE 03/22/01 DUE 03/15,/2004 6.500% CUSIP 12589SBB7 RETAIL ACCOUNTS INTEREST FROM DATE 06/26/02 DATED DATE 06/17/02 DUE 06/21/2004 4,3O0% CUSIP 34539CBM3 INTEREST FROM DATE 11/20/01 DATED DATE 11/15/01 DUE 11/15/2004 5.250% CUSIP 12589SEM0 INTEREST FROM DATE 11/20/01 DATED DATE 11/15/01 PAR CALL 11/15/2003 DUE 11/15/2006 6.250% CUSIP 1258gSEN8 INTEREST FROM DATE 04/15/03 , DATED DATE 04/10/03 DUE 04/15/2008 5.200% JAJO 15 CUSIP 37042G2R6 MARKET VALUE OF CORPORATE BONDS $189,0~5.70 $0 $10,24,1 5.41% ;?4 004OO15 ZiP 4 PP01 11/01/0~;17:07 02 0~X)014 018895 B REV-1511 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Debts of decedent must be reported on Schedule I. FILE NUMBER ITEM NUMBER 5, 6. 7, DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees AMOUNT 2_57.0o / TOTAL (Also enter on line 9, Recapitulation) $ LO ) ~,5 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) REV-1512 EX + (1-97) COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION TOTAL (Also enter on line 1 0, R~"-.~pitulation) AMOUNT 2W46AH 2.000 (If more space is needed, insert additional sheets of the same size) REV-1515 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT or SHARE OF ESTATE /qq, ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOVVN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) WILL OF MARY N. FREY I, MARY N. FREY, currently of Cumberland County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Personalty. I bequeath such items of my tangible personal property as are specifically itemized on the list, if any, in my handwriting, Signed and dated by me at the end thereof, and attached to this, my will, to the persons named thereon to receive such items. I bequeath to my daughter, Janet L. Hoover, such.items of my remaining tangible personal property not used in business or for the production of income, including without limitation furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together with the insurance thereon, as she may choose. Any remaining personalty not so distributed shall be sold by my executor, and the proceeds shall be added to the residue of my estate. 2. Specific Bequests. I make the following specific bequests: (a) I give and bequeath the sum of Five Thousand Dollars ($5,000.00) to my grandson, Mark Hoover, if he survives me. (b) I give and bequeath the sum of Five Thousand Dollars ($5,000.00) to my granddaughter, Beth Aumen, if she survives me. (c) I give and bequeath the sum of Five Thousand Dollars ($5,000.00) to my granddaughter, Julie Hoover, if she survives me. 3. Residue. I bequeath, devise and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I have a power of appointment, to my daughter, Janet L. Hoover, if she survives me. If she does not survive me, then I bequeath, devise and appoint all the rest of my property to my son-in-law, Bruce R. Hoover, if he survives me. If Bruce does not survive me, then I bequeath, devise and appoint all of the rest of my property to my grandchi] stirpes. 4. Survival. If any beneficiary should die within sixty (60) days after me, then he or she shall be deemed to have predeceased me for all purposes of this will. 5. Spendthrift .Clause. No interest of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale o.r transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her interest, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or other .engagements of any type. 6. Facility of Payment for Minors or Incompetents. Any amounts or assets which are payable or distributable to a minor or incompetent hereunder may, at the discretion of my fiduciaries, be paid or distributed to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 7. Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, my fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent of any court: (a) To retain all or any part of my property, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and the stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, mutual funds with - 2 - or without sales or redemption charges, even though such property would not be con legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, ~ to buy or lease upon, or otherwise dispose of or personal, at the time held by them, at public or pti or otherwise, for cash or other consideration or on cr~ upon such terms and for such price as they may determ convey such property free of all trusts. (d) To borrow money from any person, fiduciary hereunder, for any purpose in connection administration hereof, to execute promissory notes .Or othe~.~ obligations for amounts so borrowed, to secure the p~yments of such amounts by mortgages or pledges of any property~ real.~o~'-~ personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, ~and to such persons, firms, or corporations as they may deem advisable. (f) To renew or extend the time for paymeBt of any obligation, secured or unsecured, payable to or by them as fiduciaries, fOr as long a period or periods of timeiand on such terms, as they may determine, and to adjust, settle, and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (h) Without limitation of powers elsewhere granted therein, to hold, manage and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms and upon much conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural or otherwise, in connection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate - 3 - to them such duties, rights and for such periods as they think fit~ (j) To register any securitiel own names, in their names as fiduciary, nominees, with or without indicating the- securities so registered. (k) With respect to any securities the trust, to vote upon any proposition or ele~l meeting of the corporation issuing such securities proxies, discretionary or otherwise, to vote at any~ to join or become a party to any reorganization, merger, voting trust, consolidation or exchange, ~and~t0~ any such securities with any committee, depositoryi otherwise, and to pay out of the assets held hereunder, expenses and assessments incurred in connection therewith; exercise conversion, subscription or other rights, and to or hold any new securities issued as a result of any such organization, readjustment, merger, voting trust, consolidation;~ exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with any trust established by me, even if they are fiduciaries or beneficiaries thereof. (m) To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts, and election to pay or to defer payment of any tax, in all events without their being bound to require contribution from any other person. (n) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 8. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, other than generation-skipping taxes, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration, and all other property - 4 - includible in my taxable estat~ purposes, whether or not ~ and clear thereof; provided, discretion of my executor taxes (to be-paid out of the shall instead be paid out of the established by me, to the ext~ terms of said trust. 9. Fiduciaries. I appoint~aS Hoover. If she should be unable complete the administration of~my~e~ Bruce R. Hoover, shall serve in serve as guardian of the hereunder, under any instrument any policies of insurance on my in which the power to make such of Pennsylvania. No individual fiduci~ acts, omissions or defaults of any agent with due care or of any co-fiduciary. No shall be required to furnish bond or other securit proper performance of duties hereunder. IN WITNESS W}{EREOF, I, MARY N. FREY, herewith set to this, my last Will, typewritten on six (6) sheets of paper including the sel~-~roving atte~a~ion clause and signatures of witnesses, this ~--day of ' ~.'~ z~L4 , 1996. Witnessed: £ .... residin~ at~ ~~ ~ residing at ~ - 5 - COMMONWEALTH OF PENNSYLVANIA : : SS: oF MARy N. FREY (the testatrix), and ~,~~_ ~t~ (the witnesses), whose names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testatrix signed and executed the instrument as her last will in the presence of the witnesses and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will'as witness and that to the best of his or her knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. TESTATRIX: MARY' ~. F~ Subscribed, sworn to and acknowledged before me by MARY N. FREY, the testatrix, and subscribed and sworn to before me by -~,~ m, LO~-f'T~ ~ and ,~~, ~'S~ , the witnesses, this ~day of ~~ , 1996. Notary' P~]~lic (SEAL) - 6 - Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of ~/~ ? /~/, /~--y known as , Deceased Date of Death /0 Social Security No. i Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18Pa. C.S. Section 4904 r~,~,~woT_~lsific~to,authorities. Name of ps rso n~be.~e~,e n~_: ,/V---~7,~44~,/ Attorney: ~~ /~~ I.D. No.: ~ ~ ~m~ ~ Address: Dated ~/~ ~¢~ Telephone: Description 1, ,O'/ET L/F-~- /-/,~ ~7~ ~ ~tJ°'~l ~-o ~ , ~ ~ r~ 1~~~ F~ x (Attach Additional Sheets if necessary) Value Total: NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Cumberland County. Rev, 9/92} {A277079:} COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004063 HOOVER JANET L 6406 TAUNTON ROAD HARRISBURG, PA 17111 ........ fold ESTATE INFORMATION: SSN: 196-14-0689 FILE NUMBER: 2103-0964 DECEDENT NAME: FREY MARY N DATE OF PAYMENT: 06/18/2004 POSTMARK DATE: 06/17/2004 COUNTY: CUMBERLAND DATE OF DEATH: 10/29/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $9,673.14 TOTAL AMOUNT PAID' $9,673.14 REMARKS: SEAL CHECK# 110 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Harrisburg, PA 17111 . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: /i}f11. V t/. rt2Ey /0 -c2q -03 L()o 3 - 00 tf (, cj Date of Death: Estate No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: I. State whether administration of the estate is complete: Yes ~ No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No ~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No.t81 Date: c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. 3-:J.5"lh ~~ Signature J) Ja IV ~r L. f.hJ veIL C") L: -' Name /; 'toft; fafLtJ frn f<d Address !-Iarrl.5 bartj jJ/f /7// I 117 - &52-3505 Telephone No. Capacity: 00. Personal Representative o Counsel for personal representative \ rf}