Loading...
HomeMy WebLinkAbout04-0214 ~J~ot./ ~~/~ o PNCADVlSORS PO Box 308 Camp Hill PA 17011 Tel: 717730-2265 {10 ,. ......... - (" 3:S cr. C" ~ :1J ::om iX'O /..... r..... \.J.-_:.. .:.~ {ii, March 3, 2004 ~\ $ :::0 , \.U Register of Wills Cumberland County South Hanover Street Carlisle, PA 17013 ::g N o \0 Re: David C. Ulmer Date of Death 12/04/03 SSN 177-22-0375 Dear Register of Wills: On behalf of the Corporate Co-Trustee for the Trust of David C. Ulmer, I enclose a check in the amount of $24,700.00 for payment on account of Pennsylvania Inheritance Tax. This payment will yield a 5% discount in the amount of $1 ,300.00 for a total credit towards the Pennsylvania Inheritance Tax in the amount of $26,000.00. There was no probate estate for this decedent. Please send us the usual customary receipt at your earliest convenience. Sincerely, ~\~~ Carrie M. Vogelsong Asst. Vice President Trust Advisor Enclosure: A member of The PNC Financial Services Group 4242 Carlisle Pike Camp Hill Pennsylvania 17011 COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BU~EAU OF INDIVIDUAL TAXES .' DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX( 11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT PNC ADVISORS PO BOX 308 CAMP HILL, PA 17011 n______ fold r;, ': (" , ESTATE INFORMATION: SSN: 177-22-0375 FILE NUMBER: 2104-0214 DECEDENT NAME: ULMER DAVID C DATE OF PAYMENT: 03/03/2004 POSTMARK DATE: 03/03/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/04/2003 NO. CD 003631 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $24,700.00 I I I I I I I I TOTAL AMOUNT PAID: $24,700.00 REMARKS: PNC ADVISORS C/O CARRIE M VOGELSONG CHECK# 1161814 SEAL INITIALS: SK RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS o PNCADVlSORS PO Box 308 Camp Hill PA 17001-0308 (717) 730-2265 Toll Free 1-800-846-2265, ext. 2265 September 2, 2004 Register of Wills Cumberland County Courthouse Hanover St. Carlisle PA 17013 Re: David C. Ulmer Non-probate Estate 0 ~- ~ \br Date of death: December 4, 2003 SSN 177-22-0375 Dear Sir or Madam: On behalf of the corporate trustee of the above-referenced non-probate estate, enclosed you will find the original and one copy of the Pennsylvania Inheritance Tax Return. Kindly acknowledge receipt of the enclosed by date/time stamping and returning the copy of this letter. Sincerely, ~ QC :.:; !I,~ ....., .~.-. ..J - .'l"""'~" ::~"l d .j:::,. Linda J. Lundberg Asst. Vice President Estate Administrator V) m -0 I N "'"U 1'..,. N Ul A member of The PNC Financial Services Group 4242 Carlisle Pike Camp Hill Pennsylvania 17011 2W4645 1000 REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT I- Z W C w o w C DECEDENI'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Ulmer, David C DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 12/04/2003 06/29/1908 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Ulmer, Anne D 00 1. Original Return D 4. Limited Estate 00 6. Decedent Died Testate (Attach copy of Will) D 9. Liti9ation Proceeds Received W I- ~=:!;Ul ()Q::~ w CL() ::1:00 () Q::..J CLClI CL < OFFICIAL USE ONLY FILE NUMBER ~O() L/ ~ aL -~ofLaLi COUNlY CODE YEAR NUMBER -"""'j D 2. Supplemental Return D '~.Remainder ~m (date of death prior 10 12-13-82) 00 4a. Future Interest Compromise (date of death after 12-12-82) D ~.~Federal Estate::Tax Retu";:Required 00 7. Decedent Maintained a Living Trust (Attach copy ofTrust) --.!.. 8r.;r~tal Numb~f Boxes .,< . Ul- D 10. Spousal Poverty Credit (data of death betwee, 12-31-91 am 1-1-95) D 1:'1. ""ection tcOO< under Sec. 9113(A)(Attach Sch 0) I- Z W C Z o a. en w II:: II:: o U THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS PNC Bank, N.A. FIRM NAME (If Applicable) PNC Bank, N.A., Carrie Vogelsong TELEPHONE NUMBER P.O. Box 308 4242 Carlisle Pike Camp Hill, PA 17001-0308 (717) 730-2276 1. Real Estate (Schedule A) (1) (2) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (4) (5) z o i= ~ ;:) l- ii: c( o w D:: 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. I nter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8_ Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 O. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 282,487.16 x .00_ (15) Z rate, or transfers under Sec. 9116 (a)(1.2) 0 474,359.73 i= 16. Amount of Line 14 taxable at lineal rate x .045-- (16) < I- 0.00 ::l x .12 (17) CL 17. Amount of Line 14 taxable at sibling rate ::::E 0 0.00 x .15 (18) () 18. Amount of Line 14 taxable at collateral rate X < 19. Tax Due (19) I- 20. ~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 0.00 OFFICIAL USE ONLY d ~ (/) m -0 I W 27,552.67' 0.00'" 750 263 86T , . ::r" :;J:::;> OJ 00 (8) 13,747.50 2,430.62 777,816.53 (11 ) 16,178.12 761,638.41 4,791.52 (12) (13) (14) 756,846.89 0.00 21,346.19 0.00 0.00 21,346.19 Decedent's Complete Address: STREET ADDRESS 325 Wesley Drive HealthCare #329 CI1Y I STATE I ZIP Mechanicsbura PA 17055-3574 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 21,346.19 0.00 24,700.00 1,067.31 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 25,767.31 0.00 0.00 Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 4,421.12 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) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check to: (58) PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . 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? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [Z] 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 penalti~f~e~urY'bd, cl e t~'}ll have examined this retu~,~c:u~i~g ~panying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of ~4L.oth~ ~~o~erti!)e is'ba~~ of lNhich preparer has any knowledge. SIGNATURE ERSON RESPONSIBLE F FILING TURN DATE C\ \ 'Dbr Yes No 00 00 00 D D D D 00 [X] [X] ~h~ :lJ2az<4- C() -~~ DATE ADDRESS 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 survivin9 spouse is 3% [72 P.S.9 9916 (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 0% [72 P.S. 9 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. 99116(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. 9 9116(1.2) [72 P.S. 99116(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. 9 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 Estate of: David CUlmer 177-22-0375 Co-Trustee Charles D Ulmer 924 Pennsylvania Avenue Harrisburg, PA 17112-1634 REV-1502EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Ulmer, David C FILE NUMBER -2003- All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right ofsurvivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 1, Recapitulation) $ 0.00 2W4695 2.000 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS Ulmer, David C FILE NUMBER -2003- All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 2W4696 3.000 TOTAl (Also enter on line 2, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN T D SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE.PROPRlETORSHIP ESTATE OF Ulmer, David C FILE NUMBER -2003- Schedule C-l or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submijted for sole-proprietorships. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 2W4697 2.000 TOTAl (Also enter on line 3, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 0.00 REV-1507 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ulmer, David C SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER -2003- All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 2W46AC 2.000 TOTAL (Also enter on line 4, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of same size) REV-15G8 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Ulmer, David C 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. FILE NUMBER -2003- ITEM NUMBER 1. Unum Unum Long DESCRIPTION VALUE AT DATE OF DEATH 19,872.00 Provident Life Insurance Company of America Term Care Benefits 2 Refund of Premium Unum Provident Long Term Care Insurance 4,327.35 3 HighMark Blue Shield Prescription Reimbursement Check #61075502 $797.11 Check #61061656 $213.48 Check #61064789 $341.52 1,352.11 4 Highmark BlueShield Prescription Reimbursement 147.65 5 PA Department of Revenue Year 2003 Income Tax Refund 351. 56 6 Gold and Silver Coins in Safe Deposit Box Appraised Value 1,502.00 2W46AD 2.000 TOTAL (Also enter on line 5 Recapitulation) $ (If more space is needed, insert add~ional sheets of the same size) 27,552.67 REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ulmer, David C SCHEDULE F JOINTL V-OWNED PROPERTY FILE NUMBER -2003- If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. A. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT B c. JOINTLY-OWNED PROPERTY: I NU LETIER DATE DESCRIPTlON OF PROPERlY %OF DATE OF DEATH TEM FOR JOI NT MADE Include name of financial institution and bank account number or DATE OF DEATH DECD'S VALUE OF MBER TENANT JOINT similar identifyina number. Attach deed far iaintlv-held real estate. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. TOTAL (Also enter on line 6. Recaoitulationl $ 0.00 (If more space is needed, insert additional sheets of same size) 2W46AE 2.000 REV..1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ulmer, David C SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER -2003- ITE NUM This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF M INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE BEF< DECEDENT AND THE DATE OF TRANSFER. ATTACH A COpy OF THE VALUE OF ASSET IIF APPLICABLE\ DEED FOR REAL ESTATE. INTEREST 12,000 Shares Adams Express 145,620.00 100.00 0.00 145,620.00 @12.135 (006212104) Dividend: $0.09 1,080.00 100.00 0.00 1,080.00 Ex: 11/20/2003 Received: 11/24/2003 Pay: 12/27/2003 Dividend: $0.54 6,480.00 100.00 0.00 6,480.00 Ex: 11/20/2003 Received: 11/24/2003 Pay: 12/27/2003 4,029.6820 Vanguard/Wellington 113, 113 . 17 100.00 0.00 113,113.17 Fund, Inc. @28.07 (921937108) Accrued Dividend 346.55 100.00 0.00 346.55 3,278.1610 Shares Vanguard 33,568.37 100.00 0.00 33,568.37 Bond Index Fund, Inc. @10.24 (921937108) Accrued Dividend 17.16 100.00 0.00 17.16 7,396.2090 Vanguard/Windsor 117,081.99 100.00 0.00 117,081.99 Fund, Inc. @15.83 (922018106) Accrued Dividend 251.47 100.00 0.00 251.47 2,066.1450 Shares Vanguard 21,611.88 100.00 0.00 21,611. 88 Fixed Income Securities Fund Total from continuation pages.... 311,093.27 TOTAL (Also enter on line 7, Recapitulation) $ 750,263.86 2 3 4 5 2W46AF 2.000 (If more space is needed, insert additional sheets of same size.) Estate of: Ulmer, David C Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property Page 2 -2003- [tern No. Description Date of death Value of asset % of Deed's Interest Exclusion (If applicable) Taxable Value 5 GNMA Portfolio @10.46 (922031307) Accrued Dividend 11. 35 100.00 0.00 11.35 6 7,873.902 Shares Vanguard PA Tax Free Fund Long TaxEx Inv @11. 65 (92204L104) 91,730.96 100.00 0.00 91,730.96 Accrued Dividend 45.45 100.00 0.00 45.45 7 15,486.2620 Shares Vanguard Municipal Bond Fund, Inc. Limited Term Portfolio @11. 03 (922907704) 170,813.47 100.00 0.00 170,813.47 Accrued Dividend 55.39 100.00 0.00 55.39 8 48,432.55 Shares Blackrock 48,432.55 100.00 0.00 48,432.55 Money Market Fund Institutional Class @1.00 (993099910) 9 Principal Cash Accrued 4.10 100.00 0.00 4.10 to Date of Death TOTAL. (Carry forward to main schedule) . . . . . . 311,093.27 REV-1511 EX + (1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ulmer, David C FILE NUMBER -2003- Debts of decedent must be renorted on Schedule I. ITEM NUMBER A. B. 2W46AG 2.000 DESCRIPTION AMOUNT 1. FUNER.AJ... EXPENSES: Refurbishment of Memorial Marker from Lock Haven Location 225.00 2 Chaplain's Honarium Memorial Service and Interment 225.00 3 Funeral Luncheon for Family Members May Interment of Ashes 181. 00 4 David Myers Funeral Home, Newport, PA Interment Expenses ADMINISTRATIVE COSTS: Personal Representative's Commissions 9,375.00 621. 50 1. Name of Personal Representative(s) See Schedule attached Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip 2. Year(s) Commission Paid: Attorney Fees Name: Latsha, Davis, Yo he &: McKenna 3,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent 4_ Probate Fees 0.00 5_ Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. Total from cont1nuat1on pages.... 120.00 13,747.50 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of same size) $ Estate of: Ulmer, David C Schedule H, Part A -- Funeral Expenses Item No. Description o 5 Obituary Notice Harrisburg News TOTAL. (Carry forward to main schedule) . . . . . . Page 2 -2003- Amount 120.00 120.00 Estate of: Ulmer, David C Schedule B, Part B -- Personal representatives' Commissions Page 2 -2003- Item No. Description Amount 1 Name: PNC Bank, N.A. Social security number: 22-1146430 Addres 308 4242 Carlisle Pike Camp Bill, PA 17001-0308 Year(s) commissions paid: To be Paid 9,375.00 TOTAL. (Carry forward to main schedule) . . . . . . 9,375.00 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ulmer, David C SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER -2003- Include unreimbursed medical eXDenses. ITEM NUMBER DESCRIPTION AMOUNT 1. PNC Bank Principal Compensation to Date of Death 538.00 2 2003 Co-Trustee Compensation through 12/4/03 1,892.62 2W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,430.62 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ulmer David C SCHEDULE J BENEFICIARIES NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Ulmer, Anne D 325 Wesley Drive HealthCare #329 Mechanicsburg, PA 17055-3574 1. 2 Ulmer, Jr., David C 1407 Holmes Drive Colorado Springs, CO 80909-3128 3 Ulmer, Charles D 924 Pennsylvania Avenue Harrisburg, PA 17112-1634 4 Andrews Madar, Christine 163 Moon Valley Road Windyville, MO 65783 5 Ulmer, Jeanne Marie 1151 East 1st Avenue, #1521 Broomfield, CO 80020 FILE NUMBER -2003- RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Spouse Son Son Granddaughter Granddaughter AMOUNT OR SHARE OF ESTATE 282,487.16 127,307.91 157,307.91 47,435.98 47,435.98 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Clinton County Foundation of Lock Haven, PA 2 Blooming Grove Historical Society of Williamsport, PA 2W46AI 1.000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same Size) 2,395.76 2,395.76 $ 4,791.52 Estate of: Ulmer, David C Item No. Schedule J Part 1 -- Beneficiaries Name and Address of Person(s) receiving property Relationship 5 6 Russotto, Robyn 6731 Lehigh Avenue Harrisburg, PA 17111 7 Ulmer, Drew 924 Pennsylvania Avenue Harrisburg, PA 17112 Granddaughter Grandson Page 2 -2003- Amount or Share of Estate 47,435.98 47,435.97 REV-1514 EX+ (1-97) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX REIURN RESIDENT DECEDENT ESTATE OF Ulmer, David C Check Box 4 on Rev-1500 Cover Sheet, FILE NUMBER -2003- This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. D Will D Intervivos Deed of Trust D Other L LIFE ESTATE INTEREST CALCULATION NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT S DATE OF BIRTH DATE OF DEATH PAYABLE Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per app~iate table Interest table rate - U 3 1/2% D 6% D 10% 3. Value of life estate (Line 1 multiplied by Line 2) Term of Years D Variable Rate % $ c NAME(S) OF ANNUITANT S ANNUITY INTEREST CALCULATION NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payout - D Weekly (52) n Bi-weekly (2U Monthly (12) o Quarterly (4) D Semi-annually (2) D Annually (1) DOther ( ) 3. Amount of payout per period $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate D 3 1/2% D 6% D 10% D Variable Rate % 6. Adjustment Factor (see instructions) 7. Value of annuity. If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 $ Term of Years Term of Years Term of Years Term of Years NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13,15,16 and 17. (If more space is needed, insert additional sheets of the same size) 2W46A,' 1.000 REV.1647 EX. (9-00) *' COMMONWEAlTH OF PENNsYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT sa -.~M FUTURE INTEREST COMPROMISE ESTATE OF Check Box.. on Rev-1500 Cover Sheet David C. Ulmer FILE NUMBER This Schedule Is appropriate only for estat.. of decedents dying after December 12, 1982. This schedule Is to be used for all future interests where the rate of tax which will be applicable when the future Interest vests in Possession and enjoyment cannot be established with certainty. Indicate below the type of InstnJment which created the future interest and attach a copy to the tax return. [J Will IX) Trust [J Other 2003 I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. Anne D. Ulmer Spouse 2. n",,.,; rl (' .- T... ~nn 111m"... 3. CharleR n Ulm"'" Son 4 ~~ristiU~...:~~drews Mada~ ~randqaughter . .~~--- . Ii 1m"... 5 RobvQ_Russotto Granddaughter . IITPToT 1m"... II. For decedents dying on or after July 1, 1994, If a surviving spouse exercised or Intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right [J Unlimited. right of withdrawal m Limited right of withdrawa' III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 761 . 638 . 41 2. Value of Une 1 exempt from tax as amount passing to charities. etc. (also include as part of total shown on Line 13 of Cover Sheet) ..... .$ 4,791.52 3. Value of Une 1 passing to spouse at appropriate tax rate Check One 06%, 03%, IilI 0% ......................$ 282.487.16 (also Include as part of lotal shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One 06%. II 4.5% .......................... .$ 474,359.73 (also Inetude as part of total shown on Line 16 of Cover Sheet) 5. Value of Une 1 taxable at sibling rate (12%) (also Include as part of total shown on Line 17 of Cover Sheet) ..... .$ 6. Value of Une 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ..... .$ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) ..................... .$761 .638.41 (If more space is needed, insert additional sheets of the same size) Estate of: David C. Ulmer Addendum - Schedule M Future Interest Compromise I. Beneficiaries Date of Age to Nearest Name of Bene. Relationship Birth Birthdav 1. Anne D. Ulmer Spouse 09/12/10 93 2. David C. Ulmer, Jr. Son 3. Charles D. Ulmer Son 4. Christine Andrews Granddaughter 5. Jeanne Marie Ulmer Granddaughter 6. Robyn Russotto Granddaughter 7. Drew Ulmer Grandson III. Explanation of Compromise Offer: Per Paragraph 5(C)(2) of Settlor's Revocable Deed of Trust dated November 26, 2001, Settlor's surviving spouse, Anne D. Ulmer, is granted the non-cumulative power to withdraw annually the greater of$5,000 or 5% of the market value of the trust, as valued on the last day of each calendar year. She in fact did exercise this power for calendar year 2003, and it is expected she will continue to exercise it for the remainder of her life. Per the IRS Unisex Single Life Expectancy Table (Treas. Reg. Sec. 1.72-9), Anne Ulmer's remaining life expectancy is approximately 4.6 years. The below calculation of the life estate of Anne D. Ulmer assumes the annual withdrawal of the 5x5 power, then calculates her annual right to the income in the balance of the trust as follows: Sec. 7520 Interest Rate: 4.2% Income Interest factor for one year (Table B(4.2)) .040307 While it is conceivable that the full value of the power could be withdrawn in year 5, that year's calculation is adjusted downward to the 4.6 year life expectancy. Estate of: David C. Ulmer Addendum - Schedule M Future Interest Compromise III. Explanation of Compromise Offer (cont'd): Net value of trust as ofDOD $ 761,638.41 Year 1: Amount withdrawn as of 12/31/2003 $ (37.852.56) Term certain for one year 0.040307 x $ 723,785.85 Year 2: $ 723,785.85 5x5 withdrawal power x.05 $ (36.189.29) Term certain for one year 0.040307 x $ 687,596.56 Year 3: $ 687,596.56 5x5 withdrawal power x.05 $ (34.379.83) Term certain for one year 0.040307 x $ 653,216.73 Year 4: $ 653,216.73 5x5 withdrawal power x 0.05 $ (32.660.83) Term certain for one year 0.040307 x $ 620,555.90 Year 5: $ 620,555.90 5x5 withdrawal power x .05 x .6 $ 08.616.68) Term certain for one year 0.040307 x .6 x $ 601,939.22 Net value of trust as ofDOD $ 761,638.41 Less total interest of spouse $ (282.487.16) Remainder $ 479,151.25 Charitable interest in remainder: Clinton County Foundation 0.50% $ (2,395.76) Blooming Grove Hist. Society 0.50% $ (2.395.76) Remainder to lineal heirs $ 474,359.73 PH/ro 8/30/04 $ 37,852.56 $ 29,173.64 $ 36,189.29 $ 27,714.95 $ 34,379.83 $ 26,329.21 $ 32,660.83 $ 25,012.75 $ 18,616.68 $ 14.557.42 $ 282,487.16 REV-1649 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ulmer, David C -2003- Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust (marital, residual, A, B, By-pass, Unified Credit, etc.) If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed in Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be induded in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arran ement included as a taxable asset on Schedule O. The denominator is ual to the total value of the trust or similar arran ement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin souse under a Section 9113 A trust or similar arran ement. DESCRIPTION VALUE Part A Total I $ 0 . 00 PART B: Enter the descriotion and value of all interests included in Part A for which the Section 9113 A\ election to tax is beina made. DESCRIPTION VALUE 2W46E,' 1.000 Part B Total $ (If more space is needed, insert additional sheets of the same size) 0.00 FEB-27-2004 08:31 PNC 3ANK Unum Lif. Insurlnea Compeny of America 1 Fountain Square Chattanooga, TN 37402 2600 David Ulmer clo Charles Ulmer 924 Pennsylvania Ave. HI"llburg. PA 17112.1634 717 730 2254 P.01/01 2600 UNUM LIFE . LTC 800.845.2290 \. 'l. o COlalfCTm (It d11CUcO '\ ,.,. YiR'S n...... _ .__. city. _I. ZIP c:ade. encI qltp/lon. .... 1 Gr_ ....._m ~.. b_fIu pIIid OMl No. IM$-' III Unum Life Insurlnee Compeny of America Long-Term Car. end 1 Fountain Squlll'e $19,872.00 Chananoogl, TN 37402 2003 Accererated Death 2 Ac,*,... iadl ....."11I_ Benefits Form 1099-LTC PAYER'S "eel.... Icllft1IIlcetlm IIUmlllrl~ICYHOLO!ll'S ldarnmc.lJan nuniIt 3 Clltclc _ INSUIIED'S _r l-'Iy no. Cop~ B 01 -0278678 177-22-0375 OO~ D~~"" 177-22-0375 For ollcvhotder rills '" In>pGrtanl tall POUCYHOLO!ll'S ""1. lit.. 1Cf~. cky. Stale. and ZJP e_ INSURED'S _. ""11 .cflhu, cIIy. IlIt.. Nld ZJP CIlCl. ftllormelion _ I. b.lng !umIIIl1Cl EO "" Illltm., David Ulmer DavId Ulmar- IlIVUlUI Servf... If yau c/o Charles Ulmer c/o Chlrles Ulmer ... NquI..... II file . 924 Pennsylvania Aw. 924 Pennsylvania Ave. ...,'... . ....1I11.ne. Harriaburg, PA 17112-1634 Harrisburg. PA 17112-1634 JIlIIIlIIty or 0lIw _'an m." De im....-d on YGv It Ih.. I..... I. 'equired to IItI ~1Cf IIId tile IRS d......'.... "* " h" not b.... '.paned. Account ""....... 10000iOlllll r OUlIMftad COlli".. 5 IGplillNll . I 10et1t CIr1i_ 03037357 IoolloNll 0 o CIltonlClllly II Dr"mtn,"Y iI - Form t099-LTC Department of the TreltSUIV -Internal Revenue Service , Q9j-L TG Jnstructio~S. fal' PaJi.c.y.ho.lder A __. ..ell. In III"""'.. .........., lit. "..lnl...l<Imtnt _Ill... m_ !)Iv. ."" ,.",... to ,., IOf II.'...."""'... undlll' .1OrG....... '*- "'-'".... _lei or for leo-'I'" dn", _filS. P.,,"'..... Include 1IlcH. madl dIrect/y 10 ,ou lor 10 lite /nIu'1III Nlho.. "'1Cf. 10 ,hrlll ,.,..... A lOlli-lit'" care 1_ eamtael ........ld.. _..... 01 -.- lor 1O"I"ler'" ... lO",;elS lOt In IndNldu., who flu b... ,:en11lM by I ~ ....11 CIlIa prle,1ill'llf n CMlIIlc:4ly DL A IU. in_ollCl -lMftY or ViIlIc:eI ,,11Iom_ pnlVl_ m" PlY ICI:IlIrItlCl Gmll bIn.'11lI " tilt .....,1Cf hn lII.n certified by IiII11r . JI/IvIlcIIn . 'lrmlrltlfy . or by . lIc.nllCl 11..1111 ..... prKdllOnor .. d1,onlellly Ill. &.or,.-twm c-. ~ _. GonI..'Y. "'ounll tICIl~1CI UIIIIIr a ClIIdn~' long.,...", -. .....,Inee 00It1rr.1 Ir' IllCIuclI1f 'IDm ,_lrI_. How_. " ~"""IIIU ... ....... on I per diem b.tIa. I'" _oum you "'.v.aclud. .Ilmi...., rhe PIt cllom ............ limit muot be Ifloeltld ""anv III PoUcrtlot,., who..- quoI&ICf long-l"'" ""' ............ ."n".cIS "" 11I1 saml onsurlCf. S'IM. 502. MIdIc:., lAd OeM" bpan.... Ifld """" "11I. ArdI.. MSAI .ncl Lang. rl,m Cer. 111III'_ Contt'CIS. for m_ ~n. FIIX'~ IS- SS-(., 7~ ,.. -.. _. TNt mnna fill _Ill'''' w.,. "'Ide on 1...lodlc boois whho\l1 "!I.1d to "" .et"" .__.. lnaurlCl CluIlng lite PIIIOlI "I wll/cI1llll p"..,...., "'.... At:aIenItM w.t11l1nofl... Amaum& IllIG. 1CCaloIfI.... datI1 bln.ltc. ... ruU. ...c:tudlbl. from _ 1lICIl"'. If lII"_d IlU b_ e.tiIioof IIV . pI1yII_ .. '''''''''1.'. 1Il. A___ d.m bInefIto paiG on ........ oI......\IIu... wfIo ... Cln'''1CI II ctlton\etlly III ... exc:lud.1lle """' "'"- 10 the ._ ....nt dlIy would be II ,..d under. ......1fIId IClnt"'-m ..... ~ _"e,.. 110II1. SIlow. "" 1_ b.",,,,, _ __ llong'I"'" cae ."."ane:. e"",,"OCt Ourlng 1M ,.", 1e.::I. SIlow.IIM 1-""-- dII,1I bIn.lItII_ dUllnf 1M ,_. loa 1. SIlo... .1Ielh. 1M ._ n boa I 01 ::I .. II peld Oft. po' diem bIllS 01 .... rtlmbutslnlenc 01 -- IllIlII-wnl cerl ..peo..... Thit box IIIIV tIO( be m."'1Cf il lII' InIIncl _ "'TNIlllly III. .. 4. MIV 11I_ wIIIlll'" till benefits w.. lnlm " qualified long-'Bm ~alrtw,,_ _tIC{. ... S. M'r ohow -'flf'1 .... IlIUrICl ... Clnl11ltl th,oniCall, II Ot ,...mln.fy BI, ._ 1ho Ill... dtll"'_. 478 TOTFL P. 01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG, PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX PNC BANK NA C/O CARRIE VOGELSONG PO BOX 308 CAMP HILL PA 17001 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-15-2004 ULMER 12-04-2003 21 04-0214 CUMBERLAND 101 '* REV-1547 EX AFP [09-04) DAVID C Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is4-j-i3f-iFP-COY:03Y-NoYici--OF-YNHirfifAifcE-i'-A'i-APPR'A-isiifENT-:--iii-oWANCE-cfli------------- ---- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ULMER DAVID C FILE NO. 21 04-0214 ACN 101 DATE 11-15-2004 TAX RETURN WAS: ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 1&. Allount of Line 14 taxable at Lineal/Class A rate (1&) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS. 201. 224.34 X 00 = .00 554.809.93 X 045 = 24.966.45 .00 X 12 = .00 .00 X 15 = .00 (19)= 24.966.45 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) &. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (&) (7) .00 .00 .00 .00 27.552.67 .00 750,263.86 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 13.747.50 2.430.62 (11) (12) (13) (14) NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. 777.816.53 16.178 12 761.638.41 5.604.14 756.034.27 . -. T+T AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 03-03-2004 ~03631 1.248.32 24.700.00 L. - ~ ...- TOTAL TAX CREDIT 25.948.32 BALANCE OF TAX DUE 981.87CR INTEREST AND PEN. .00 s::- TOTAL DUE 981.87CR ., r -' . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) 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 ComMonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000_ (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS. AGENT A refund of a tax credit, which was not requested on the Tax Return, May be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.state.pa.us. any Register of Wills or Revenue District Office, or from the Department.s 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessMent of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the fOllowing: A) Protest to the PA DepartMent of Revenue, Board of Appeals. You May object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you Must receive a confirMation number and processed date froM the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the Matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent.s death, a five percent (5Z) discount of the tax paid is allowed. The 15Z 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 would 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, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a dailY rate of .000164. All 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 with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest DailY Interest Rate Factor Year Rate Factor Year Rate ~:D'il'iim mll-1991 ~:Dil"ii!OT ml. -,r- 16Z .000438 1992 9Z .000247 2002 6Z llZ .000301 1993-1994 7Z .000192 2003 5Z 13Z .000356 1995-1998 9Z .000247 2004 4Z 10Z .000274 1999 7Z .000192 10Z .000274 2000 7Z .000192 Year ~ 1983 1984 1985 1986 1987 Daily Factor .1iD1mr .000164 .000137 .000llO --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY 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 shown on the Notice, additional interest must be calculated. , REV.1~7(l EX (6-88) '* INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER David C. Ulmer 2104-0214 REVIEWED BY ACN Bill Lyons 101 SCHEDULE ITEM EXPLANATION OF CHANGES NO. The value of the surviving spouse's interest is calculated to be $201,224.34 based upon the 4.2% Table. ROW Page 1 BUREAU OF INOMD,llM,~l~~l!':cr~ r,C INHERITANCE TAX 'i~t.suJiiL/,.) i"..: ' !U_ '_!i PO BOX 280601 ~-,r('.::'" - ", (,. i {I HARRISBURG7 PA 171~~?:O:60l' _ ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-li07 EX AFP [09-041 CLEFr\ 0: ORP'f"I.\\]'::; PNC ~tj""!fl\ C/O CARRIE VOGELSONG PO BOX 308 CAMP HILL PA 17001 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-20-2004 ULMER 12-04-2003 21 04-0214 CUMBERLAND 101 DAVID C ?OW; I"! 1 h F',"'.. 3.,: 39 <o.-~.." 'J ..... ,. 1.',. __ Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUM8ERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account~ submit the upper portion of this for.. with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ fttv:r&ll.,.!r..(w.rGl':.iI'~l........ii.."fAmM!'tXI:Jer"l'Ar.nAYlllm.W.At:'l!'&1FlY.......................... ESTATE OF ULMER DAVID C FILE NO.21 04-0214 ACN 101 DATE 12-20-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SU""ARY OF THE PRINCIPAL TAX DUE} APPLICATION OF ALL PAYMENTS I THE CURRENT BALANCE} AND, IF APPLICABLE~ A PRO~ECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11~08-2004 PRINCIPAL TAX DUE:, 24,966.45 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-03-2004 CD003631 1,248.32 .~ 24,700.00 11-30-2004 REFUND .00 981.87- TOTAL TAX CREDIT 24,966.45 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT'. (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ...'~ "'l..:' r I I I ! i P::: 0 ....:I E-< E-<..-l ~o en.......... p:::\O ~o ;;;::~ p::: ....:I..-l ~ ~ ::8 uEJ ....:I ~ AA A HZ >~ ~ <::8 Z A< Z 0 ~en < Z 0< p::: E-< ..-l 0 Z E-<O ~ ~ en.......... E-< 0 ~\O U P:::N en U E-<.......... ~ -< ..-l P::: ~..-l E-< 0 E-<A Z~ ~E-< ;;;::< ~A ~ P::: 0 < Z o Hen E-<~ <~ E-<HE-< 138~ oenp::: uenE-< U< <....:Igj ~;2~ ZOS HH ~~A AZen Z ~ < ~....:I ~p::: E-<Z< en<::r:: p:::~U H ~UA Zz P-.< r..... n ~ Z o ~ E-< Z :>-< o E-<OO p::: Z~E-<HE-<(/)Z< HUp:::p::: P:::<H ....:I<~:3Z~ U H ~ 0 r~' ~ p..., ;;;::H H ~.......U~> --'~ ........Hp:::.......~ ~A~H0~....:IZ ::r::Z::r::~ ::r::U~ i E-<<E-<O~t;p:::~ ~~OE-<~ 0 ~ O~E-<:>-<~~~~Z ~E-<A<en~>E-<H U ~A<><H~ ~~~E-<::r::~::r::EJ~ OE-<~en ~00p:::0 Z<en<E-<E-<E-<U A~....:IZ E-< Z p::: ~AE-<en?<: ~~p...,~OZZ<~ E-<::r:: ::r::U<< Z E-<E-<~E-<U E-<~ ~~~~<~S~~ :30....:l0A<0E-< ....:I H::8Uenp::: E-<AHA<HU~H <Z:3Zen<< ~ ::r::< < ....:I ~::r:: E-< ~~ZOUb3~ :>-<E-<<OE-<AE-< ~ZenHenH Z H~ E-<Z<OH ~8~~8~E-<E-< ~UE-<P:::E-<;:::J:Z;en U< HU :;;:~ Z~~:>-<Op::: :>-<en~Z'JP:::Z~ ~H::C:O~~~E-< ~~;3:UO~ ~ ~ P::: ::r:: ~ H ~~T_"-'~~'1~i' ~.~~ ~ ,. ,,', " I 'j' (H';;' 1., . "I., : ; "~ 1', "'~: i! <:) "d' ~...4 <E~ &'&l...~ ~~.~ ~>:: ~i.~ l>-l '. ~ CI)..Iio4~ .~ H,.,...... ~itj~ ~m.~ E-i :!S ...... ~ ,-.... r-.... ..-l r-.... '--" -;t N -;t N I o N \0 . .t3 ~l!I~I",,~~~ g]~/ll~~~~~i~ i!J .. '. ..1... ......... ~ .., .. . . ...... i..... .... '.,~. ; 8 ~ ~ ~ ~Ig" d~~ 6.Jl: 1~~';11 i~~~ 0 I ~~~;'~i;!~~ 11!~i: A I~! ~ ...... .i..wl..'~ ..~. .......~.. ! ~ ~ ~ ~ u~Ef!I~~~~~~ ~ \J . t o PNCBAN< COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PA ORPHANS' COURT DIVISION NO. AGREEMENT OF TRUST OF DAVID C ULMER SETTLOR DATED 11/26/01 AS AMENDED 12/06/01 TRUST FOR ANNE D ULMER FIRST AND FINAL ACCOUNT OF PNC BANK, NATIONAL ASSOCIATION AND CHARLES D ULMER TRUSTEES AND PROPOSED SCHEDULE OF DISTRIBUTION ACCOUNTING DECEMBER 6 2001 TO AUGUST 16 2006 PURPOSE OF ACCOUNT: THE TRUSTEES OFFER THIS ACCOUNT TO ACQUAINT INTERESTED PARTIES WITH THE TRANSACTIONS THAT HAVE OCCURRED DURING THEIR ADMINISTRATION OF THE TRUST. IT IS IMPORTANT THAT THE ACCOUNT BE CAREFULLY EXAMINED. REQUESTS FOR ADDITIONAL INFORMATION OR QUESTIONS OR OBJECTIONS CAN BE DISCUSSED WITH: PNC BANK, NATIONAL ASSOCIATION C/O LINDA J LUNDBERG ASSISTANT VICE PRESIDENT POBOX 308 CAMP HILL, PA 17001 TELEPHONE (717) 730-2265 DOUGLAS C YOHE ESQUIRE ATTORNEY I.D. 142982 LATSHA DAVIS YOHE 8 MCKENNA PC 1700 BENT CREEK BLVD SUITE 140 MECHANICSBURG, PA 17050 TELEPHONE (717) 620-2424 ,. '['J " ; I "r' :'. .- . 'i l~ 1 va ',j' "-' , "L, j. . lLJI-\(V' C" 1\!'""Ud'\:lO C l"-./.J ~,l'lj/ll jO >\tEIl8 \ 0 :21 ~~d 9 - d3S SODl - 1 - TRSN01 (10/02) ..- J(Y~j') (, ~I"\:'-;'(--'('~~~" J, ..JV\-iJ\.J \J_j'-'...,j.....v...!- DAVID ULMER/ANNE PRINCIPAL RECEIPTS NET GAIN/LOSS ON CONVERSIONS ADJUSTED BALANCE LESS DISBURSEMENTS BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES PRINCIPAL BALANCE ON HAND INVESTMENTS MADE CHANGES IN INVESTMENT HOLDINGS INCOME RECEIPTS LESS DISBURSEMENTS BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES INCOME BALANCE ON HAND COMBINED BALANCES REMAINING o PNCBAN< 27-27-001-3908067 SUMMARY AND INDEX ~ 3 - 7 8 - 9 843,441.81 37,290.99 880,732.80 58,518.57- 822,214.23 146,306.85- 675,907.38 10 - 11 12 - 12 13 - 13 14 - 14 15 22 23 - 24 89,133.55 60,471. 67- 28,661.88 .00 28,661.88 704,569.26 25 - 25 - 2 - TRSN01 (10/02) PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 27-27-001-3908067 RECEIPTS OF PRINCIPAL DAVID ULMER IN ACCORDANCE WITH AMENDED DEED OF TRUST DATED 12/06/01 12/06/01 VANGUARD TAX EXEMPT MM FD PROCEEDS CASH 60,618.08 12/06/01 VANGUARD PRIME MM PROCEEDS CASH 160,459.35 12/06/01 408 SHS ADAMS EXPRESS CO COMMON 5,801.76 12/06/01 60 SHS DUQUESNE LI GHT COMPANY 4Y. CUM PFD 1,620.00 12/06/01 80 SHS DUQUESNE LI GHT COMPANY PFD 4.10Y. 2,198.40 12/06/01 40 SHS DUQUESNE LIGHT COMPANY PFD 4.15Y. 1,058.00 12/06/01 3,868.987 UTS VANGUARD/WELLINGTON FUND INC FD 121 108,215.57 12/06/01 3,176.712 UTS VANGUARD BOND INDEX FUND INC FD 184 32,148.33 12/06/01 7,396.209 UTS VANGUARD/WINDSOR FUND 122 114,567.28 12/06/01 1,966.247 UTS VANGUARD FIXED INCOME SECURITIES FUND INC GNMA PORTFOLIO FD 136 20,389.98 12/06/01 3,379.038 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND 177 37,845.23 12/06/01 1, 196 .182 SHS VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND 131 12,966.61 ADDITIONS TO TRUST DAVID ULMER ------------------ 12/31/01 160.695 UTS VANGUARD/WELLINGTON FUND INC FD 121 4,349.27 1/03/02 97.847 UTS VANGUARD BOND INDEX FUND INC FD 184 988.25 1/03/02 96.061 UTS VANGUARD FIXED INCOME SECURITIES FUND INC GNMA PORTFOLIO FD 136 992.31 1/09/02 ADAMS EXPRESS CO COMMON PROCEEDS RE SALE OF FRACTIONAL SHARES 3.73 1/14/02 12,168 SHS ADAMS EXPRESS CO COMMON 1. 00 ADAMS EXPRESS CO COMMON CAPITAL GAINS DISTRIBUTIONS 3/01/02 377.28 3/01/02 377.28 3/11/02 98.79 12/27/02 7,043.10 12/29/03 6,480.00 TRSN02(10/02J - 3 - DAVID ULMER/ANNE 3/27/02 4/11/02 5/09/02 5/13/02 3/10/03 3/1 0/03 9/05/03 10/01/03 12/29/03 3/01/04 3/01/04 12/27/04 12/27/04 3/01/05 3/01/06 PNC ADVISORS RECEIPTS OF PRINCIPAL 480.00 120.00 120.00 7,560.00 120.00 120.00 600.00 ADAMS EXPRESS CO COMMON PROCEEDS RE SALE OF FRACTIONAL SHARES 1,234 SHS ADAMS EXPRESS CO COMMON PNC BANK NATIONAL ASSOCIATION PROCEEDS CHECKING ACCOUNT CIA 5070072862 PNC BANK NATIONAL ASSOCIATION PROCEEDS SAVINGS ACCOUNT #5030099702 40.723 SHS ADAMS EXPRESS CO COMMON 27.148 SHS ADAMS EXPRESS CO COMMON TRANSFER FROM INCOME VANGUARD/WELLINGTON FUND INC FD #21 DIVIDEND VANGUARD DIVIDEND 10/01/03 11/03/03 12/01/03 1/02/04 2/02/04 VANGUARD FUND INC DIVIDEND 10/01/03 11/03/03 12/01/03 1/02/04 2/02/04 BOND INDEX FUND INC FD #84 115.58 131. 51 123.81 132.99 127.84 FIXED INCOME SECURITIES GNMA PORTFOLIO FD #36 71.36 83.44 86.82 87.98 86.57 VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND #77 DIVIDEND 10/01/03 11/03/03 12/01/03 330.22 343.37 333.68 - 4 - o PNCBAN< 27-27-001-3908067 23,496.45 2.10 17 , 541. 31 11,000.00 3,622.37 414.30 276.20 17,682.95 765.64 631.73 422.17 TRSNOZlIO/OZ) --.--- - --.--- - -.--...- ---.------- -.- PNC ADVISORS DAVID ULMER/ANNE RECEIPTS OF PRINCIPAL 352.27 352.82 1/02/04 2/02104 VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND 131 DIVIDEND 10/01/03 11/03/03 12/01/03 1/02/04 2/02/04 419.28 429.44 414.70 429.27 423.63 BLACKROCK MONEY MARKET INSTITUTIONAL CLASS FD 101 INCOME 10/01/03 10/01/03 11/03/03 12/01/03 1/02/04 2/02/04 2.49 40.65 44.12 38.06 31.76 19.09 12/23/03 VANGUARD/WELLINGTON FUND INC FD 121 DIVIDEND VANGUARD/WINDSOR FUND 122 DIVIDEND ADAMS EXPRESS CO COMMON DIVIDEND UNUM PROVIDENT REFUND LONG TERM CARE BENEFITS TRANSFER FROM INCOME 1/2 TRUSTEE FEE FROM D/O/D HIGHMARK BS PRESCRIPTION REIMBURSEMENT UNUM PROVIDENT REFUND LONG TERM CARE INSURANCE HIGHMARK BS PRESCRIPTION REFUND COMMONWEALTH OF PA REFUND OF OVERPAYMENT RE PENNA INHERITANCE TAX VANGUARD/WINDSOR FUND 122 LONG TERM CAPITAL GAINS DISTRIBUTION 12/23/03 12/29/03 1/26/04 2/17/04 4/13/04 4/13/04 5/04/04 12/21/04 12/21/04 - 5 - o PNCBAN< 27-27-001-3908067 1,712.36 2,116.32 176.17 866.38 628.68 600.00 19,872.00 630.75 1,352.11 4,327.35 147.65 981. 87 650.87 TRSN02 (101021 ------ ---------------------------- PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 27-27-001-3908067 RECEIPTS OF PRINCIPAL 12/28/04 VANGUARD/WELLINGTON FUND INC FD 121 LONG TERM CAPITAL GAINS DISTRIBUTION 3,638.80 12/28/04 VANGUARD/WELLINGTON FUND INC FD 121 SHORT TERM CAPITAL GAINS DISTRIBUTION 24.18 1/10/05 TRANSFER FROM INCOME 16,383.29 12/20/05 VANGUARD/WINDSOR FUND 122 SHORT TERM CAPITAL GAINS DISTRIBUTION 1,471.85 12/20/05 VANGUARD/WINDSOR FUND 122 LONG TERM CAPITAL GAINS DISTRIBUTION 10,058.84 12/30/05 VANGUARD/WELLINGTON FUND INC FD 121 LONG TERM CAPITAL GAINS DISTRIBUTION 3,662.98 12/30/05 VANGUARD/WELLINGTON FUND INC FD 121 SHORT TERM CAPITAL GAINS DISTRIBUTION 261.93 12/04/03 REVALUATION OF SECURITIES PER EXHIBIT 1 132,574.96 CAPITAL GAIN DISTRIBUTIONS REINVESTED -------------------------- 1/18/02 2.238 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND 177 25.00 1/18/02 3.418 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND 177 38.18 1/18/02 6.292 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND 177 70.28 4/02/02 1.31 UTS VANGUARD BOND INDEX FUND INC FD 184 13.10 4/02/02 0.655 UTS VANGUARD BOND INDEX FUND INC FD 184 6.55 4/09/02 1.637 UTS VANGUARD BOND INDEX FUND INC FD 184 16.37 1/02/03 3.837 UTS VANGUARD FIXED INCOME SECURITIES FUND INC GNMA PORTFOLIO FD 136 41. 25 1/02/03 0.805 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND 177 9.40 1/02/03 13.093 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND 177 152.79 TRSN02 (10102) - 6 - -------------------------------------- PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 27-27-001-3908067 RECEIPTS OF PRINCIPAL 1/07/03 24.574 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND #77 286.78 1/06/04 6.578 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND #77 77 .16 1/06/04 9.733 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND #77 114.17 1/07/04 25.373 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND #77 297.63 4/05/04 4.701 UTS VANGUARD BOND INDEX FUND INC FD #84 49.17 1/05/05 1. 918 UTS VANGUARD BOND INDEX FUND INC FD #84 19.70 4/04/05 0.65 UTS VANGUARD BOND INDEX FUND INC FD 184 6.57 TOTAL PRINCIPAL RECEIPTS 843,441.81 ------------ ------------ TRSNOZIIO/OZ, - 7 - PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 6/12/02 6/12/02 6/12/02 3/10/03 9/02/03 7/01/04 12/16/04 5/04/05 8/31/05 10/27/05 GAINS AND lOSSES ON SALES AND OTHER DISPOSITIONS GAIN 60 SHS DUQUESNE lIGHT COMPANY 470 CUM PFD PROCEEDS: 1,556.35 ACQUISITION VALUE: 1.620.00 80 SHS DUQUESNE lIGHT COMPANY PFD 4.1070 PROCEEDS: ACQUISITION VALUE: 2,075.13 2.198.40 40 SHS DUQUESNE lIGHT COMPANY PFD 4.1570 PROCEEDS: ACQUISITION VALUE: 1,037.56 1.058.00 0.871 SHS ADAMS EXPRESS CO COMMON PROCEEDS: ACQUISITION VALUE: 8.78 1.51 7.21 1,877 SHS ADAMS EXPRESS CO COMMON PROCEEDS: ACQUISITION VALUE: 22,260.17 3.250.71 19,009.46 7,915.586 UTS VANGUARD PA TAX FREE FD INSURED lONG-TERM PORTFOLIO FUND 177 PROCEEDS: ACQUISITION VALUE: 89,841.90 92.219.92 30,000 PAR USA TREASURY BILLS DUE 12/16/04 PROCEEDS: ACQUISITION VALUE: 29,794.05 29.794.05 .00 2,818.27 UTS SCUDDER SHORT TERM MUNICIPAL BOND INVESTMENT FUND 1819 PROCEEDS: 28,971.82 ACQUISITION VALUE: 29.000.00 20,000 PAR USA TREASURY NOTES 270 DUE 08/31/05 PROCEEDS: 20,000.00 ACQUISITION VALUE: 19.989.84 50,000 PAR USA TREASURY BIllS DATED 4/28/05 DUE 10/27/05 10.16 PROCEEDS: ACQUISITION VALUE: 49,263.52 49.263.52 .00 - 8 - 27-27-001-3908067 lOSS 63.65- 123.27- 20.44- 2,378.02- 28.18- TRSN02C10/0Z} --------------- --------------~-- ------- PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 27-27-001-3908067 GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS GAIN LOSS 10/31/05 10,000 PAR USA TREASURY NOTES 1.625Y. DUE 10/31/05 PROCEEDS: 10,000.00 ACQUISITION VALUE: 9.932.42 67.58 7/25/06 4,029.682 UTS VANGUARD/WELLINGTON FUND INC FD 121 PROCEEDS: 125,323.11 ACQUISITION VALUE: 113.113.17 12,209.94 7/25/06 3,285.43 UTS VANGUARD BOND INDEX FUND INC FD 184 PROCEEDS: 32,131.51 ACQUISITION VALUE: 33.643.81 1,512.30- 7/25/06 7,396.209 UTS VANGUARD/WINDSOR FUND 122 PROCEEDS: 128,546.11 ACQUISITION VALUE: 117.081.99 11,464.12 7/25/06 2,066.145 UTS VANGUARD FIXED INCOME SECURITIES FUND INC GNMA PORTFOLIO FD 136 PROCEEDS: ACQUISITION VALUE: 20,661.45 21.611.88 950.43- 7/27/06 15,486.262 SHS VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND 131 PROCEEDS: 164,773.83 ACQUISITION VALUE: 170.813.47 9,550 SHS ADAMS EXPRESS CO COMMON 6.039.64- 7/25/06 PROCEEDS: ACQUISITION VALUE: 121, 479.89 115.841. 50 5.638.39 48,406.92 11.115.93- 37,290.99 TOTAL GAINS AND LOSSES LESS LOSS NET GAl N 11,115.93- ---------- ---------- TRSN02(0102) - 9 - PNC ADVISORS DAVID ULMER/ANNE DISBURSEMENTS OF PRINCIPAL TRANSFER TO INCOME TRANSFER TO INCOME ACCRUED INCOME FROM D/O/D REGISTER OF WILLS PENNA INHERITANCE TAX LINDA LUNDBERG REIMBURSE FILING PENNA INHERITANCE TAX TRANSFER TO INCOME 1/18/02 2/13/04 3/03/04 9/08/04 1/13/05 TRUSTEE'S COMPENSATION PNC BANK NATIONAL ASSOCIATION COMPENSATION BASED ON PRINCIPAL MARKET VALUE 9/09/03 10/07103 11/07/03 12109/03 1/07/04 2/09/04 3/09/04 4/07/04 5/07/04 6/08/04 7/07/04 8/09/04 9/08/04 10/07/04 11/09/04 12/07/04 1/07/05 2/09/05 3/08/05 4/07/05 5/09/05 6/07/05 7/07105 8/09/05 9/07/05 10/07/05 11/08/05 12/07/05 1/09/06 2/07/06 3/07/06 4/07/06 5/09/06 6/08/06 7/07/06 8/08/06 562.43- 566.35- 568.94- 556.55- 633.74- 627.76- 309.23- 305.52- 301.80- 300.09- 302.94- 298.79- 304.56- 307.84- 313.39- 313.35- 299.21- 332.72- 336.21- 329.92- 328.81- 332.50- 333.28- 336.23- 337.03- 332.90- 335.03- 336.98- 343.89- 326.61- 329.71- 333.64- 335.47- 327.59- 327.65- 326.17- - 10 - o PNCBAN< 27-27-001-3908067 316.37- 2,807.81- 24,700.00- 10.00- 378.00- 13,194.83- TASN021101021 PNC ADVISORS DAVID ULMER/ANNE DISBURSEMENTS OF PRINCIPAL CHARLES D ULMER TRUSTEES COMPENSATION 1/09/04 1/04/05 1/10/06 8/16/06 INTERNAL REVENUE SERVICE FIDUCIARV INCOME TAX ON CAPITAL GAINS BALANCE AND INSTALLMENT 4/12/04 4/11/05 4/11/05 1/10/06 4/11/06 PENNA DEPARTMENT OF REVENUE FIDUCIARV INCOME TAX ON CAPITAL GAINS BALANCE AND INSTALLMENT 8/13/04 6/09/05 1/10/06 4/11/06 1,892.62- 1,920.04- 1,802.66- 1,378.10- PAVMENTS 742.00- 1,180.00- 18.00- 4.00- 2,806.00- PAVMENTS 351.36 1. 00- 1.00- 681. 00- VOHE & MCKENNA PC LEGAL SERVICES 8/16/06 LATSHA DAVIS PROFESSIONAL 2/26/04 3/19/04 4/30/04 10/04/04 10/26/04 8/16/06 REGISTER OF WILLS RESERVE RE ACCOUNT FILING 940.50- 36.00- 266.00- 546.00- 168.00- 2,500.00- TOTAL PRINCIPAL DISBURSEMENTS - 11 - o PNCBAN< 27-27-001-3908067 6,993.42- 4,750.00- 331.64- 4,456.50- 580.00- 58,518.57- ------------ ------------ TRSN021101021 DAVID ULMER/ANNE PNC ADVISORS DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES DAVID CULMER CASH DISTRIBUTED 10/27/03 11/21/03 ANNE D ULMER CASH DISTRIBUTED 2/04/02 12129/03 1/07/04 1/04/05 1/10/06 TOTAL PRINCIPAL DISTRIBUTIONS - 12 - 6,000.00- 18,000.00- 10,000.00- 5,000.00- 32,852.56- 38,400.99- 36,053.30- o PNCBAN< 27-27-001-3908067 24,000.00- 122,306.85- 24,000.00- 122,306.85- 146,306.85- ---------- ---------- TRSN02(10/02) - --- -~----~------------------------ PNC ADVISORS DAVID ULMER/ANNE PRINCIPAL BALANCE ON HAND COMMON STOCKS 2,450 SHS ADAMS EXPRESS CO COMMON INVESTED CASH TOTAL PRINCIPAL - 13 - o PNCBAN< 27-27-001-3908067 VALUE 8/16/06 32,046.00 646,188.88 678,234.88 ACQUISITION VALUE 29,718.50 646,188.88 675,907.38 ------------ ------------ ------------ ------------ TRSN02110/021 PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 27-27-001-3908067 PRINCIPAL INFORMATION SCHEDULES - INVESTMENTS MADE 2/01/02 9,157.509 SHS VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND #31 100,000.00 5/17/02 4,444.444 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND #77 50,000.00 3/14/03 3,136.201 SHS VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND #31 35,000.00 9/02/03 1,996.37 SHS VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND #31 22,000.00 7/08/04 2,818.27 UTS SCUDDER SHORT TERM MUNICIPAL BOND INVESTMENT FUND #819 29,000.00 7/08/04 30,000 PAR USA TREASURY BILLS DUE 12/16/04 29,794.05 7/08/04 20,000 PAR USA TREASURY NOTES 2Y. DUE 08/31/05 19,989.84 7/08/04 10,000 PAR USA TREASURY NOTES 1.625Y. DUE 10/31/05 9,932.42 5/06/05 50,000 PAR USA TREASURY BILLS DATED 4/28/05 DUE 10/27/05 49,263.52 TRSN02<< 1 0/02) - 14 - -------------------.----- ------....--- ----------- PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 27-27-001-3908067 RECEIPTS OF INCOME TRSN02 (10/02) - 15 - RECEIPTS OF INCOME OTHER INCOME SCUDDER SHORT TERM MUNICIPAL BOND INVESTMENT FUND 1819 7/28/04 8/27/04 9/28/04 10/27/04 11/26/04 1/04/05 1/27/05 2/25/05 3/30/05 4/27/05 5/05/05 VANGUARD/WELLINGTON FUND 3/26/02 6/25/02 10/01/02 12/24/02 4/01/03 6/24/03 3/30/04 6/29/04 9/28/04 12/28/04 3/28/05 6/28/05 9/27/05 12/30/05 3/28/06 6/27/06 PNC ADVISORS DAVID ULMER/ANNE VANGUARD BOND INDEX FUND 1/17/02 2/12/02 3/01/02 4/01102 5/01/02 6/03/02 7/01102 8/01102 9/03/02 10/01/02 11/01/02 12/02/02 1/02/03 2/03/03 3/03/03 4/01/03 5/01/03 6/02/03 7/01/03 8/01103 9/02/03 3/01/04 - 16 - 42.21 66.61 72.91 57.53 59.45 72.50 47.63 61.85 68.51 62.99 15.29 INC FD 121 805.94 846.23 846.23 886.53 725.34 725.34 725.34 846.23 846.23 1, 108 .16 805.94 846.23 846.23 1,128.31 846.23 1,007.42 INC FD 184 32.22 163.53 152.86 163.39 161. 25 166.81 161.80 160.62 158.37 152.99 152.68 139.45 135.86 148.67 138.53 153.34 131. 33 131.59 149.94 127.37 71.82 120.71 o PNCBAN< 27-27-001-3908067 627.48 13,841.93 TRSN02UO/02_ DAVID ULMER/ANNE PNC ADVISORS RECEIPTS OF INCOME CONTINUED: VANGUARD BOND INDEX FUND INC FD 184 4/05/04 5/03/04 6/01/04 7/01/04 8/02/04 9/02/04 10/04/04 11/01/04 12/01/04 1/04/05 2/01/05 3/01/05 4/01/05 5/02/05 6/01/05 7/01/05 8/01/05 9/01/05 10/04/05 11/01/05 12/01/05 1/03/06 2/01/06 3/01/06 4/03/06 5/01/06 6/01/06 7/03/06 7/26/06 VANGUARD/WINDSOR FUND 122 6/25/02 12/24/02 6/24/03 6/29/04 12/21/04 6/28/05 12/20/05 6/27/06 VANGUARD FUND INC 1/17/02 2/01/02 3/01/02 4/01/02 5/01/02 6/03/02 7/01/02 8/01/02 9/03/02 10/01/02 11/01/02 12/02/02 1/02/03 124.78 119.94 120.44 119.12 121.89 121. 98 120.21 122.11 120.61 123.71 122.20 116.51 124.01 121.44 123.36 120.87 123.96 124.12 121. 96 125.36 124.16 128.36 128.81 123.11 131. 67 129.85 133.81 131. 91 104.32 591.70 665.66 591.70 813 . 58 1,109.43 961.51 998.49 961. 51 FIXED INCOME SECURITIES GNMA PORTFOLIO FD 136 20.59 106.47 107.28 106.69 107.09 105.69 106.24 101.58 95.12 90.29 93.94 97.45 96.66 - 17 - o PNCBAN< 27-27-001-3908067 6,649.71 6,693.58 TRSN02 (10/02) PNC ADVISORS DAVID ULMER/ANNE RECEIPTS OF INCOME CONTINUED: VANGUARD FIXED INCOME SECURITIES 2/03/03 3/03/03 4/01/03 5/01/03 6/02/03 7/01/03 8/01/03 9/02/03 3/01/04 4/05/04 5/03/04 6/01/04 7/01/04 8/02/04 9/02/04 10/04/04 11/01/04 12/01/04 1/04/05 2/01/05 3/01/05 4/01/05 5/02/05 6/01/05 7/01/05 8/01/05 9/01/05 10/04/05 11/01/05 12/01/05 1/03/06 2/01/06 3/01/06 4/03/06 5/01/06 6/01/06 7/03/06 7/26/06 VANGUARD LONG-TERM 1/18/02 2/04/02 3/01/02 4/01/02 5/01/02 6/03/02 7/01/02 8/01/02 9/03/02 10/01/02 11/01/02 12/02/02 1/02/03 2/03/03 105.62 93.59 92.11 90.25 86.23 85.69 83.65 82.91 87.73 86.12 83.58 81.03 81.68 79.77 84.57 83.28 80.40 81.50 80.87 81. 39 83.15 83.55 83.05 81.82 81.77 80.85 81.79 81. 23 81. 69 85.04 86.82 87.41 88.95 89.05 88.28 89.08 89.73 68.88 PA TAX FREE FD INSURED PORTFOLIO FUND 177 31.65 162.84 145.30 160.86 154.63 260.14 356.63 362.15 355.29 344.57 358.31 344.03 339.47 344.40 - 18 - o PNCBAN< 27-27-001-3908067 4,459.20 TRSN02(10/02) PNC ADVISORS DAVID ULMER/ANNE RECEIPTS OF INCOME CONTINUED: VANGUARD PA TAX FREE FD INSURED 3/03/03 4/01/03 5/01/03 6/02103 7/01/03 8/01103 9/02/03 3/02/04 4/05/04 5/03/04 6/01104 7/01/04 312.59 344.70 334.81 349.36 336.88 346.34 344.24 330.34 353.98 342.66 353.63 341.30 VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND #31 1/10/02 8.95 2/01/02 46.29 3/01/02 354.01 4/01/02 376.78 5/01/02 364.60 6/03/02 371.20 7/01/02 354.10 8/01/02 355.88 9/03/02 351.15 10/01/02 338.89 11/01/02 343.25 12/02/02 330.06 1/02/03 331.66 2/03/03 330.03 3/03/03 291.74 4/01/03 376.43 5/01/03 393.54 6/02/03 409.95 7/01/03 386.57 8/01/03 385.89 9/02/03 379.57 3/01/04 393.12 4/05/04 418.94 5/03/04 405.59 6/02/04 421.35 7/01/04 401.30 8/02/04 405.59 9/02/04 403.44 10/04/04 398.32 11/01/04 416.08 12/01/04 397.70 1/04/05 414.80 2/01/05 420.03 3/01/05 383.66 4/01/05 427.73 5/02/05 420.40 6/01/05 439.09 7/01/05 423.82 8/01/05 436.62 9/01/05 440.08 - 19 - o PNCBAN< 27-27-001-3908067 7,811.10 TRSN02 (10/02) PNC ADVISORS DAVID ULMER/ANNE RECEIPTS OF INCOME CONTINUED: VANGUARD MUNICIPAL BOND FUND 10/04/05 11/01/05 12/01/05 1/03/06 2/01/06 3/01/06 4/03/06 5/01/06 6/01/06 7/03/06 7/26/06 BLACKROCK MONEY MARKET INSTITUTIONAL CLASS FD 101 1/02/02 2/01/02 2/01/02 3/01/02 3/01/02 4/01/02 4/01/02 5/01/02 5/01/02 6/03/02 6/03/02 7/01/02 7/01/02 8/01/02 8/01/02 9/03/02 9/03/02 10/01/02 10/01/02 11/01/02 11/01/02 12/02/02 12/02/02 1/02/03 1/02/03 2/03/03 2/03/03 3/03/03 3/03/03 4/01/03 4/01/03 5/02/03 5/02/03 6/02/03 6/02/03 7/01/03 7/01/03 8/01/03 8/01/03 9/02/03 9/02/03 - 20 - 416.90 426.53 413.51 433. 16 438.45 400.06 448.75 438.34 457.22 450.16 359.90 46.73 .03 351.90 .28 168.76 1.27 168.40 3.02 164.65 3.37 149.07 5.36 109.01 7.91 110.60 8.09 105.30 9.35 99.36 11. 32 101. 59 10.60 91. 36 10.57 84.88 11.01 85.08 8.37 69.25 9.35 60.24 9.63 41. 46 9.89 41.02 10.64 39.81 11.01 37.08 10.73 35.33 o PNCBAN< 27-27-001-3908067 19,431.18 TRSN02 (10/02) PNC ADVISORS DAVID ULMER/ANNE RECEIPTS OF INCOME CONTINUED: BLACKROCK MONEY MARKET 3/03/04 3/03/04 4/01/04 4/01104 5/03/04 5/03/04 6/01/04 6/01/04 7/01/04 7/01104 BLACKROCK LIQUIDITY FUNDS ADMINISTRATION SHARES IHl 7/01/04 7/01/04 8/02/04 8/02/04 9/01/04 9/01/04 10/01/04 10/01/04 11/01/04 11/01/04 12/01/04 12/01/04 1103/05 1/03/05 2/01/05 2/01105 3/01/05 3/01/05 4/01105 4/01105 5/02/05 5/02/05 6/01/05 6/01/05 7/01/05 7/01/05 8/01105 8/01/05 9/01105 9/01/05 10/03/05 10/03/05 11/01/05 11/01/05 12/01/05 12/01/05 1/03/06 1103/06 2/01/06 2/01/06 3/01/06 3/01/06 - 21 - .58 22.31 2.02 8.11 2.61 7.73 3.07 8.97 2.57 5.86 TEMP FUND 1.60 3.52 7.74 31.48 9.25 15.73 11.47 16.96 14.27 17 .91 16.25 18.76 21.61 50.83 9.37 56.31 .85 54.72 3.25 63.76 5.50 63.66 7.28 42.01 9.57 20.04 15.50 21.13 17.58 21.51 20.84 76.51 26.35 102.76 30.79 269.48 40.76 308.32 75.49 264.06 73.05 207.07 o PNCBAN< 27-27-001-3908067 2,376.51 TRSNOZ (IOf02) PNC ADVISORS DAVID ULMER/ANNE RECEIPTS OF INCOME CONTINUED: BLACKROCK LIQUIDITY FUNDS TEMPFUND 1/18/02 2/13/04 4/03/06 4/03/06 5/01/06 5/01/06 6/01/06 6/01/06 7/03/06 7/03/06 8/02/06 8/02/06 MISCElLANEOUS TRANSFER FROM PRINCIPAL TRANSFER FROM PRINCIPAL ACCRUED INCOME FROM 0/0/0 TRANSFER FROM PRINCIPAL TOTAL INCOME 1/13/05 - 22 - 85.06 235.17 88.28 227.30 95.71 236.63 100.23 232.34 118.93 711.30 o PNCBAN< 27-27-001-3908067 4,275.85 316.37 2,807.81 378.00 89,133.55 ------------ ------------ TRSN02{10/0~' PNC ADVISORS DAVID ULMER/ANNE DISBURSEMENTS OF INCOME TRANSFER TO PRINCIPAL TRANSFER TO PRINCIPAL TRANFER TO PRINCIPAL 9/05/03 2/17/04 1/10/05 TRUSTEE'S COMPENSATION PNC BANK NATIONAL ASSOCIATION COMPENSATION BASED ON PRINCIPAL MARKET VALUE 1/08/02 2/07/02 3/07/02 4/09/02 5/07/02 6/07/02 7/09/02 8/07/02 9/09/02 10/08/02 11/07/02 12/09/02 1/07103 2/07/03 3/07/03 4/08/03 5/07/03 6/09/03 7/08/03 8/07/03 3/09/04 4/07/04 5/07/04 6/08/04 7/07/04 8/09/04 9/08/04 10/07/04 11/09/04 12/07/04 1/07/05 2/09/05 3/08/05 4/07/05 5/09/05 6/07/05 7/07105 8/09/05 9/07/05 10/07/05 11/08/05 12/07105 1/09/06 2/07/06 3/07/06 4/07/06 5/09/06 - 23 - 424.86- 531.77- 550.71- 545.22- 550.38- 554.22- 538.75- 505.76- 519.23- 499.78- 525.93- 518.75- 528.13- 515.32- 511. 05- 519.72- 536.82- 559.75- 556.01- 547.60- 309.24- 305.53- 301.80- 300.09- 302.94- 298.80- 304.57- 307.84- 313.39- 313.35- 299.21- 332.72- 336.22- 329.92- 328.81- 332.51- 333.29- 336.24- 337.03- 332.90- 335.04- 336.99- 343.89- 326.61- 329.72- 333.64- 335.48- o PNCBAN< 27-27-001-3908067 17,682.95- 630.75- 16,383.29- TRSN02l10(02) PNC ADVISORS DAVID ULMER/ANNE DISBURSEMENTS OF INCOME CONTINUED: TRUSTEE'S COMPENSATION 6/08/06 7/07/06 8/08/06 CHARLES D ULMER TRUSTEES COMPENSATION 2/06/02 2/22/02 3/25/02 4/25/02 5/28/02 6/25/02 7/25/02 8/26/02 9/25/02 10/25/02 11/25/02 12/26/02 1/22/03 INTERNAL REVENUE SERVICE FIDUCIARY INCOME TAX BALANCE AND INSTALLMENT 9/09/05 1/10/06 4/11/06 PENNA DEPARTMENT OF REVENUE FIDUCIARY INCOME TAX BALANCE AND INSTALLMENT 4/12/04 1/11/05 4/11/05 4/11/05 6/09/05 9/09/05 1/10/06 4/11/06 4/11/06 6/09/06 TOTAL INCOME DISBURSEMENTS - 24 - 327.60- 327.66- 326.17- 116.79- 116.80- 116.80- 116.80- 116.80- 116.80- 116.80- 116.80- 116.80- 116.80- 116.80- 116.80- 1,739.13- PAYMENTS 54.00- 173.00- 887.00- PAYMENTS 198.00- 360.00- 152.00- 61. 00- 120.00- 134.00- 90.00- 130.00- 28.00- 28.00- o PNCBAN< 27-27-001-3908067 20,218.96- 3,140.72- 1,114.00- 1,301.00- 60,471. 67- ---------- ---------- TRSN02110/02> --- - ------------------- PNC ADVISORS o PNCBAN< DAVID ULMER/ANNE 27-27-001-3908067 BALANCE OF INCOME ON HAND VALUE 8/16/06 ACQUISITION VALUE INVESTED CASH TOTAL INCOME 28,661.88 28,661.88 28,661.88 28,661.88 ------------ ------------ ------------ ------------ TRSN02 (10(02) - 25 - PNC ADVISORS o PNCBAN< 27-27-001-3908067 AGREEMENT OF TRUST OF DAVID C ULMER SETTLOR DATED 11/26/01 AS AMENDED 12/06/01 TRUST FOR ANNE D ULMER TRUSTEES TRSN0200/021 - 26 - PNC ADVISORS o PNCBAN< COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS LINDA J LUNDBERG BEING DULY AFFIRMED ACCORDING TO LAW DEPOSES AND SAYS THAT SHE IS AN ASSISTANT VICE PRESIDENT OF PNC BANK, NATIONAL ASSOCIATION, ONE OF THE ACCOUNTANTS NAMED IN THE FOREGOING ACCOUNT AND THAT THE SAID ACCOUNT IS JUST AND TRUE TO THE BEST OF HER KNOWLEDGE AND BELIEF AFFIRMED AND BEFoR~ ME THIS OF /~:tL/C J-.. I HEREBY CERTIFY THAT I AM NOT A DIRECTOR DR OFFICER OF PNC BANK, NATIONAL ASSOCIATION SUBSCRIBED TO ,-;;jSft 2D~ DAY , . :~~~ '- ~ -- - -",,/' -. -t; MMONWEALTd UfO PENNS . Notarial Seal / De ~ C. Sullenberger, Notary Public Hampden,Twp., Cumberland County My CommissIon Expires Dec. 1,2008 Member. v:;~~~.:-:.,,:, ':.:~ 'l~j~~ion 0' Nt. . ,>, ,'.. '0 arles TRSN02 (0/02) - 27 - FOR THE PURPOSE OF DISTRIBUTION THE FOLLOWING SECURITIES HA VB BEEN REVALUED AS OF 12/04/03 SHARES/ PAR SECURITY NAME 12.000 SHS ADAMS EXPRESS CO COMMON 4.029.682 UTS VANGUARD/WELLINGTON FUND INC FD '21 3.278.161 UTS VANGUARD BOND INDEX FUND INC FD '84 7.396.209 UTS VANGUARD/WINDSOR FUND 122 2.066.145 UTS VANGUARD FIXED INCOME SECURITIES FUND INC GNMA PORTFOLIO FD 136 7.873.902 UTS VANGUARD PA TAX FREE FD INSURED LONG-TERM PORTFOLIO FUND 177 15.486.262 SHS VANGUARD MUNICIPAL BOND FUND LIMITED TERM PORTFOLIO FUND #31 - 28 - 3908067 EmIBIT 1 ACCOUNT VALUE VALUE 12/04/03 DIFFERENCE 20.782.35 145.560.00 124.777.65 112.564.84 113.113.17 548.33 33.172.60 33.568.37 395.77 114.567.28 117.081.99 2.514.71 21.423.54 21.611.88 188.34 88.427.66 91.730.96 3.303.30 169.966.61 170.813.47 846.86 560.904.88 693.479.84 132.574.96 ============= ============= ============= PROPOSED SCHEDULE OF DISTRIBUTION DAVID C. ULMER TRUST UNDER AGREEMENT DATED 11/26/01 AS AMENDED 12/06/01 Balance Remaining per First and Final Account Value 8/16/06 $706.896.76 PNC Bank, NA, Trustee proposes to distribute the balance according to terms of the Trust in the following manner: In Satisfaction of Item 5.D.1 - .5% Residue To: Clinton County Foundation CASH In Satisfaction ofItem 5.D.2 - .5% Residue To: Bloomington Grove Historical Society CASH In Satisfaction of Item III.B.3.a - 30% Residue To: David C. Ulmer Jr. CASH Less: $15,000 to be distributed To Charles D. Ulmer $209,948.34 (15.000.00) In Satisfaction of Item III.B.3.b - 30% Residue To: Charles D. Ulmer 2,400 shares of Adams Express Co. CASH Plus: $15,000 from share of David C. Ulmer Jr. 15.000.00 $ 31,392.00 178,556.34 29 Acquisition Value $704.569.26 $ 3,534.48 $ 3,534.48 $194,948.34 $224,948.34 In Satisfaction of Item IILB.3.c - 10% Residue To: Christine (Andrews) Mader CASH $ 69,982.78 In Satisfaction ofltem III.B.3.d - 10% Residue To: Jeanne Marie Ulmer CASH $ 69,982.78 In Satisfaction ofltem IILB.3.e - 10% Residue To: Robyn Russotto 50 Shares Adams Express Co. CASH $ 654.00 69.328.78 $ 69,982.78 In Satisfaction ofltem IILB.3.f - 10% Residue To: Drew Ulmer CASH Total $ 69.982.78 $706.896.76 30 ~ PNC ADVlSORS As of September 30, ZOOS BLACKROCK LIQUIDITY FUNDS (formerly BLACKROCK PROVIDENT INSTITUTIONAL FUNDS) EXPENSE RATIOS INSTITUTIONAL SHARES ADMINISTRATION SHARES NAME OF TOTAL TOTAL TO TOTAL TOTAL TO FUND EXPENSE RATIO PNC AFFILIATES. EXPENSE RATIO PNC AFFiliATES. TempFund 0.18% 0.17% 0.28% 0.27% TempCash 0.18% 0,18% 0.28% 0.28% Fed Fund 0.20% 0,19% 0.30% 0.29% T-Fund 0.20% 0.19% 030% 0.29% Treasury Trust 0.20% 0.19% 0.30% 029% Federal Trust 0,20% 0.14% 0.30% 0.24% MunlFund 0.20% 0.18% 0.30% 0.28% MuniCash 0.20% 0.18% 0.30% 0.28% Calfornia Money 0.20% 0.18% 0.30% 0.28% New York Money 0.20% 0.18% 0.30% 028% OTHER FUNDS TOTAL TOTAL TO TOTAL TOTAL TO NAME OF FUND EXPENSE RATIO PNC AFFIUATES' NAME OF FUND EXPENSE RATIO PNC AFFILIATES' Alliance Bernstein Growth & Income Fund 1.00% a Franklin NY Tax Free 0.60% a,b Amencan EuropaClfic Growth 083% a GAM Avalon Lancelot 232% e Amencan Investment Company 01 Amer 0.57% a Goldman Sachs Core Fixed Income 0.50% a.c American Washington Mutuallnv 064% a Goldman Sachs Core Small Equity 093% a.c Amencan Beacon Inll EqUity 0.76% a Goldman Sachs International EqUity 1.21% a,c Amencan Century Capital Value 090% c Goldman Sachs Mid Cap Value 084% a,c Amencan Century Income & Growth 0.68% c Harbor International 0.88% a Amencan Century International Bond 0.64% c ING Financial Services Fund 1.17% a Amencan Century International Gr 1.05% c ING International Value 146% a Amencan Century Large Co Value 0.70% c Janus Mid Cap Value 0.92% a American Century Small Cap Value 105% c Janus Small Cap Value 1.00% a Amencan Century Ultra 0.79% c Jennison 20/20 1.02% a Amencan Century Vista Fund 0.80% c John Hancock ClaSSIC Value 1.16% a.b Artisan International Equity Fund 1.20% c JP Morgan Value Opportunities 1.41% a Artisan Mid Cap Value 1.23% c Lord Abbett Affiliated Fund 0.83% a Artisan Small Cap Fund 116% c MFS Core Growth 131% a Artisan Small Cap Value 1.17% c MFS Value 1.16% a Baron Asset 134% c Munder Micro Cap Equity 180% a.b,d Baron Growth 133% c Olstein Financial Alert Fund 141% c Baron Small Cap 1.33% c RS Investors Smaller Company Growth 1.60% a,d,g Calvert New VISion Small Cap 168% a Scudder Massachusetts Tax Free 0.97% b Calvert Social EqUity Fund 1.25% a Scudder Short Muni Fund 0.80% b Cohen 8. Steers Realty Income 093% a,c Selected American 0.65% a,c Columbia Real Estate 1.20% a,c The Topiary Fund lor Benefit Plan Investors LLC 1.75% e Columbia Small Cap Growth 118% a.c, The Torray Fund 1.08% b,e Constellation Clover Small Cap Value 1.22% c.d T. Rowe Price Growth Stock 0.73% c Constellation Large Quality Stock 1.25% c,d,l T. Rowe Price High Yield 0.77% c Constellation Sands Capital Select Gr 1.10% c T. Rowe Price International Bond 086% c Federated Amencan Leaders 1.16% a,c T. Rowe Price MD Tax Free 0.48% c Federated Capital Appreciation "W" 1.25% a,c 1. Rowe Price Mid Cap Growth 081% c Federated Government Income Secuntles 0.98% a.c T. Rowe Pnce Mid Cap Value 0.82% c Federated Kaufmann Fund 1.95% a,c T. Rowe Price Value 0.91% c Federated Mid Cap Growth Strategies 1,32% a,c T. Rowe Price Real Estate 0.87% c Federated Pennsylvania Municipal Income 0.75% a,c T. Rowe Price Short Term Bond 0,55% c Federated Short Term Municipal Trust 071% a,c T. Rowe Price VA Tax Free 0.52% c Federated Total Return Bond 0.66% a.c Third Avenue International Value 1.75% c Federated fotal Return Government 0.60% a,c Third Avenue Real Estate 1.15% a,c.g Fidelity Advisor D,v,dend Growth Fund 0.78% a,c Third Avenue Small Cap Value 1.14% a,c,g hdellty Advisor Diversified International 0.98% c Third Avenue Value 1.12'll1 . It,~,9' Fidelity Spartan CT Muni 048% a Wells Fargo C&B Mid Cap Value 1.17% c Franklin FL Tax Free 062% a,b Western Asset Intermediate Bond 0.47% a Franklin Insured MA Tax Free 0.67% a.b .1 PNC affiliates receIVe between $100 and $7,700 from thiS fund in annual revenue for providing State securities filing services lit PNC affiliates receove ~tween $98,500 and $489.300 annually tor pnnting and mailing of fund financial statements and certain related sel'Y1ces tor lhe fund family of which thiS fund is a part. cl PNC Bank receives a contraclual fee of betwee. 05% and 35% of the average dally net asset value of assets Invested In this fund for omnibus accounling sel'Y1ces. Und..-these contracts. PNC AdvISOrs combines the mutual fund share purchases of multiple clIent accounls to sallsfy minimum investment requirements and qualify such accounts for tower cost share classes. PNC Advisors does notlorgo the contract fees I charges for performing these services In order to enable an account to qualify for I share class, for which Ih.t account would not ~ eligIble on a stand alone basis dl PNC afhllates rece,.e between $33.000 and $261.000 from thiS fund In annual revenue as transfer agent. .1 PNC affiliates receive belween 0.075% and 0.16% of the lund's net assets for fund accounting servIces II Sub-adVised by a PNC afhliate. whIch receIVes 75 baSIS pOints of the average net asset value of assets for man.ging the fund. It PNC affiliates receives belween $125,000 and $149.000 from thIS fund lor accountIng servIces. ~ PNC ADVISORS As of September 30. 2005 Mlllllal f-unels ale one Qt the IIwestm..nt vehicles that PNC AdVisors' uses to manage Investments made on behalf ot Its clients' accounts All mulual flJnd~ pay I""" 10 'dIIUUS ""lVlce p,ovluers for servlu:s rendered 10 the mulu<ll funds. ThiS fund fee disclosure gnd IS ~enl to you on ol "ernhlnnU.J1 b"",,, su thdl PNC AdVisors can Inform you of the service tees earned by PNC AdVisors or by other members of 1 he PNC hnanclal ServICes Group. Inc (PNC I trom tlie mutual IUfIlb 01 Irom thclr affllldtes III conneltlon With mutuallunds whllh molY be held In youl account. Certilln types of PNC Auvlsols uclounts "lily hol,j St"IVICt~ Clue' shares of the I:HackRo~k Funds. which have a service tee ot 0.2~% In addltlun 10 Ihe expenses listed Inv.stmentsl Not FDIC Insured. No Bank GuarantH. May Lose Value. PNC attllldl16 may earn compensation tor prOVidIng any or all ut the follOWing and other servICes acting as Investment adViser, provldll1g d(COuntlng, transler' iH)t:I'CY dlllj cu"I'Jdy SCIVlce~. or prOVICJIIH) ornlllbus recold kt:eplng and assoCIated slh.lreholder servICes to lhc mutual funds, Most of these fecs dlC C"',,,'U on d percentaqe.ot-assets baSIS, however, some t",es dre earned In speClhc amounts whl~h are shown In the footnotes Ihe, tOlal expens.. ratro tor each mulual fund IS Jbo shown orl tillS y"d. The"" expenses are palu by lhe l!lutuul ('Inds or their <lttlllcltes and ale sepdfate lrom ilnd In addlllon \0 dny ,)CCotm! level fees pUld hy clrent accounls to f-'NC AdVisors In addlllon, (erlaln funds used In clIent accounts. which are not mutual funds, also pay fees 10 f-'NC dffillates' BLACKROCK FUNDS INSTITUTIONAL CLASS EXPENSE RATIOS All Cap Global Hesources ^,sel Allucdlion Aurora Corc 80nd Tot,}l Return Core Pli.'S lolal Return DE Tdx.Free Income D,Vidend Achievers Glob..l Su Tech Opportunities Global Hesources Ellh,Jnced Income GNMA HLJllh 5, lences f ligh Yield !:lund Illd"x EqUity Illliatlon f-'rolected Bond rnler rnedrate Bond 'ntermediate Government Bond Inlerrnl:dlale PLUS 'nternal'onal. Bond IrlleflallonollOpportunltles inve"lmenl I rust K( Tax-F,ce Income Lal ge Cap Growth LqUlty Ldr'~" CJp Value EqUIty L<-yacy Low Ourd\lon Bond Manaqed Income MIJ-Cdp Growth EqUity M Ie - Cap Value LqUlty Mon"y Mdr ket MunrClpat Money Markel NC MUfllclpal Money Market N.I Murllclpal Money Market N J Td)' F, ec Income ell Munl(rpal Money Market OH T,t). Fr ee IlJcome f-'A MuniCipal Money Markel P^ LJ..I-rL'c Illlome Small Cap Core lqully """"Il C..p Grvwlh EqlJlly Srndll Cap Value Lqully r""'J~I/MIJ CJp Growlh Idx.f-re", Incorne lJllrJ Shor t Murllclpdl U S Opportunities uS Tledsury Money Mdrkel VA Munlupal Money Market . 1.04% 086% 118% 055% 0,,% 0.7U% 0,90% 143% 1.04% 0.40% 0.60% 1.25% 0.'/0% 0.18% 0.40% 060% 060% 0.55% 0.94% 145% 0.81% 0.10% 0.82% 0.79% 1.10% 0.55% 0.6J% 123% 1.00% 0.42% 0.42% 0.30% 0.39% 0.60% 0.39% 0.60% 0.42% 0.60% 1.30% 094% 0.9'/% '10% 0.00% 045% 160% 0.41% 0.30% TOTAL TO PNC AFFiliATES" 0'/6% 070% 108% 050% U 36% Ot.1% o U3% 102% 092% 027% O~1% 101% 064% 005% 0,08% 054% U 54% 029% 08'/% 137% 0"/1% 062% 06~% 0,72% 0.89% 0,50% 060% 114% o lj~% 037% 039% 018% 033% 054% 033% 0,53% 03"/% 056% 093% o B6% o iJ5% [174% 0':14% 027% 143% 0,36% 00'/% NAME OF FUND TOTAL EXPENSE RATIO 11 P'JC Ad'.Jl<;,ors I~ J 1t'9'st~rf.'~j servlCP mJrk of fhe PNC hnanClol. Senflc~~ Group. Ine. r PNC~! lor Inyestmenl management and fldi.JClufY $t;'rvlces d'1d certain F ole "l"I,slJred bJnJ(lng III nd\,\' s. dOU ~t"l VI{ e~ ptOVIOCU by \he rJNc. ~\IL"ld,arles. PNC Bdnk. NallOnal Assoclallon dfld PNC Bank. DelaWare, whICh dfe Members FDIC. PNC Ad"'lsor~ dues rlOl pro....,dt~ lelJoII. ldll UI dI.CJur,IHIY Jdvl...t!' ,,) A j~'Lr'ptlon ot t~,~ serVices prOVided 10 the !:lIJckf<o"k ~unds and the !:ltJckRock L'qulo.ty funds by PNC atllllales and the compens<ol1on received tor each 5ervICe may be tOurd In th~ p,'oc.pecluses YulJ Cdn oblam a prospectus fur Ih~ !:ll", kRork L lJllds or the Blacktlock L'QJ'(hty funds by caUlng your accounl (;tl'LCI or \ -l:IUO-441-74~O In .dd,\lon, lJl,de' a St:f.\I'(('~ ~ylet:fT)~1I1 helWt~efl B~df".kRo(k, lot:. and r;NC, PNC ^dVISOf~ reU..'fves from BlackRock, tnc adnllnlstrdllon dud s~rvlCes ree~ up 10 75% U14% for lht' ,rldex rqlllty rlJrttvl ul 101 I"e ace,,'s or P"'C Aovl>ors cllenl accou"ts IIwesled In H,e OtdckRod, Funds l;nder H\ls Agreement, PNC AdVIsors comb,.).,; Ihe lnuluallund share pUllndses "I "'ul"pie clien' ,;((OUrtS to Sdt,oty monllnum :nvcsrment reqUlr~ments and l~us qua"fy sucn Jccoums lor low!:r cost shJre Classes. PNC AdVisors does not largo the Agreement lees 11 (hJ'g"~ lor 01..': tunnlng tnest: ServICe';) If' oro~( to cndlLt~ an JClount to qU"llly 10f d '2.~are class, lor wt\lch lhat aCCounl would nut be eh9\ble on cl stand-alone baSIS 31 PNC ^d'llbur::i metV dlso receIVe afl dt.:lOllflf lev~1 tc~ for S~fVlces provlthHJ La your atLOlJnt However. In light of tile compensation for t!le .,ervtU:~s deSfrtbed Juove, 101 (~Ildlll ..L.:ounlS. rNC Advl>ors reduces Ihe dccount !evellel! 10' It,e pOC1lon ot dccount assets Inves,ed 10 portfoliOS oflhe BlaekRoc< Funds 10lher than a money mar.e: tundl 1.1 A d~~crlptlon :It certal"'l ot the serV1Ces pr'ovld~d and tees earned may be tCl',Jnd In the mutual fund PfO$pcctu~e~ or other dl::.ciO$ure do{umenl~ tor lne m\Jlua' tv"lJ or Ol~cr t:.Jnu You (JI' obldl(' !!lC ~rospl'CiJ5 lor cJ partICuLar mutudl fund Dy C;)I(''19 VOiJr accolJfll off,cer or 1-8UU.~21-'l4j2 "(he fund you hOld IS flOI d mutual lund, you shc;;ulct tlJ\I~ J Cupy 01 tht.'" db,Juswe uu(urnt:nl If YOlo IId"e dlly 41.lL:'~tIOfl~, ple<.1':.e ca:l yuur lKLOUr\f ulhcer F:.Jrrn . /,..300 '" :::; 0:0. ... ~ ::;0 ~ Z 0 ~ o ~ Z ><~ Z~ 00 @5 He..:>&-lH&-llZlZ~ ~<~~ ~<< ~ H~8 Z~ tj ~..-i ~p.,e..:>~~p.,~H 0 ~> H~ ~o Z ~~~HH~<~ "" lZl.......... 0 ::I::Z::I::~0~~Z e..:>..-i ~\O HlZl &-l<&-l ::I::e..:>~ d p.,~ ~~ &-l~ ~~ O~E)~~ ~ &-l~~ O~~&-l~ 0 ~ <~O ~e..:>&-l ~:=>lf') ~ OlZl ><~>< ~. OlZl:=> ~&-l~< ~~OZ ~lZlO e..:>~ e..:>lZl~ e..:> ~~lZl~>&-lH ~~~ e..:><&-l H ~&-l ;! > < H ~ ~~ "" ~~ E-i~ZE-i ~::I::~ N HZ ~ < ~ ~~~lZl ~OO~~ < "" ~~ ~~~ ~lZl<E-iE-i&-l~O oC:I>< N ~ Z ~~~ e..:> ~p., I ~ <Z ~ E-i ~S0 0 . ~ ZO ~~p.,~ ~E-ilZl~ N 0 ~lZl < HH ~::I:: ::I::OZZ<~ OO~ \0 Z 0< ~E-i~ &-l~E-ie..:><< Z ><~:=> ~ < H ~ e..:> &-l~ ~ ,,-...., &-l &-l..-i 0 ~ZlZl ~~ ~<&-lZE-i~ lZl~lZl f'... ~ lZlO ~ ~ ~~ O~O Z:=><O H~e..:> ..-i :=>.......... ~~ ~ ~~O&-l >~H f'... 0 &-l &-l~H~H e..:>lZl~ <~Z '-'" e..:> ~\O i~lZl E-iZ~ <Z:3:Z<He..:>~H ~e..:>< e..:> &-l~ ,:=> lZl<< ::I::< <lZl<< ~ ::I:: < ~~::I:: E-i ~ ~~::I:: <&-le..:> ~..-i 'f:j H e..:> ~ ZOe..:>~::I:: ::I::Z~ O..-i ~e..:>~ ><E-i<0E-i ::I::&-l lZl~~ &-l~ Zz ~~lZlH ~E-i &-l~ p.,< H E-ilZlH Z Z~ &-lO~~Z<OH <0 ~~ ~ ~e..:>::I:: Op.,&-l ~O 0 t3~E-i~~~fiE-i f'... ..-i ~ He..:> lZl ~ ><lZlZ~~><O~ C-' ~H~Z""'J~Z~ < ~::I::~8~~~~ ~; ~I~i~~~ ~&-l 0> Z ~ ~ ~ H ::I:: 0 H ~ ~~Ei3 ~~~ ~'~~~;ile5~ r; ~~g ~Iil t~l~i~~.;~ ~!!~!~~~I~ ~ ~r;~~~lg~ .1 \) I~ ~gg~ I~:~!AII~! .J. ,I!:I~I~~~~