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HomeMy WebLinkAbout09-24-101505610143 REV-1500 Ex(°'_,°) OFFICIAL USE ONLY PADepartmentofRevenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPAl2TMENTOFREVENUE Po Box.2soso~ INHERITANCE TAX RETURN 21 10 0058 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 211 10 4321 O1 O1 2010 10 16 1913 Decedent's Last Name Suffix Decedent's First Name MI AYRE JAMES T (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW XO 1. Original Return n 4. Limited Estate g Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) ~ Decedent Maint fined a Living Trust (Attach Copy of rust) 1 p Spousal PQvertYY Credit (date of death between 12-31 51 and t-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JOHN C HERROLD ESQ 717 846 8856 First line of address 129 EAST MARKET STREET Second line of address City or Post Office State ZIP Code YORK PA 17401 Correspondent's a-mail address: jherrold a~ghhslaw.com REGISTER O~,)rYt~LS USE SLY ;'-~ ~' ~:.....^~ t~ ~__ _ . -. _, ,__ ,,- D~fiE FILED f-.. ~:_~ _~._ '? l _.'..~ _; _. -- , -, t _~ ~~ :" _~ ~ Under penalties of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, ect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU F PERSON SPON BLE FOR FILING RETURN DATE Pamela J. Ayre 9 - ~~' - /o ADDRE S r 130 Beach Avenue Milford CT 06460 SIGN PARER OTHE AN REPRESENTATIVE DATE John C. Herrold Esq. ~~ a 3 ~~- /D ADDRESS 129 East Market Street, York, PA 17401 Side 1 1505610143 1505610143 ~~ J REV-1500 EX Decedent's Name: Aylr@~ James T. Decedent's Social Security Number 211 10 4321 RECAPITULATION 187,500.00 1. Real Estate (ScheduleA) ....................................................................................... 1. 2,304,222.04 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ......... 3. 4. Mortgages 8~ Notes Receivable (Schedule D) ........................................................ 4. 857,980.94 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F) ^ SeparateBillingRequested ............ 6. 17,820.28 7. Inter-VivosTransfers & Miscellaneous Nop~robate Property arateBillingRequested Se 7 ............ p (Schedule G} U . 3 , 3 67 , 52 3 . 2 6 8. ( ) ..................................................................... Total Gross Assets total Lines 1-7 8 76,270.03 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. $ , 14 5 . 2 7 10. .............................. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10. 8 4 , 415.30 11. ................................................................... Total Deductions (total Lines 9 & 10) 11. 3 , 2 8 3 ,10 7 . 9 6 12. .......................................................... Net Value of Estate (Line 8 minus Line 11) 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts forwhich an election to tax has not been made (Schedule J) ............................................... 13. 3 , 2 8 3 , 10 7 . 9 6 14. 1 ( ) ............................................... Net Value Sub'ect to Tax Line 12 minus Line 13 14 TAX COMPUTAT{ON -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 (a)(1.2) X .00 . 16. Amount of Line 14 taxable 3 , 2 8 3 , ]- 0 7 . 9 6 16. at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17. ' at sibling rate X .12 18. Amount of Line 14 taxable 0 0 0 18 . at collateral rate X .15 . 19. Tax Due .................................................................................................................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 0.00 147,739.86 0.00 0.00 147,739.86 Side 2 1505610243 1505610243 REV-1500 EX Page 3 rloi-niinnt'c ~:mm~lc~tc~ ~cltllrE±SC' File Number 21-10-0058 DECEDENT'S NAME Ayre, James T. STREET ADDRESS 708 Belvedere Street CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 147,739.86 2. Credits/Payments A. PriorPayments 140,000.00 B. Discount 7,368.42 Total Credits (A + B) (2) 147,368.42 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) ^ Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE . (5) 371.44 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : .............................................................................. ^ 0 b. retain the right to designate who shall use the property transferred or its income : .................................. ^ ^x c. retain a reversionaryinterest; or ............................................................................................................... x d. receive the promise for life of either payments, benefits or care? ............................................................ ^ ^x 2. 1f death occurred after December 12, 1982, did decedent transfer property within one year of death without receivingadequateconsideration? .................................................................................................................... ^ 0 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ....... ^ Ox 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~~ ^ containsa beneficiarydesignation . .................................................................................................................. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ''k f~Aiq(Y...i ~: ~S',,. ~kw_~a. rY ~ `?,'.,T ~ ~..,.... , ,. «`~',G't6ki~;t L~ ~....~,. _,. _.«.."1.. :`.. t ~ ~.".".a~...,-+..'t'c`k1`_ ..cni~..f^~t ..+s`uYirlI:`t ..r For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)J. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent, ora stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent (72 P.S. §9116 (a) (1.3)J. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1502 EX+ (11-OS) SCHEDULE A REAL ESTATE COMMONW EALTHOFPENNSYLVANIA INHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF Ayre, James T. FILE NUMBER 21-10-0058 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 of survivorship must be disclosed on schedule F. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev.11-08) ~~~ rn~re space Is neeaea, aaoluonal pages of the same size) Rev-1503 EX+ (8-98) SCHEDULE B STOCKS & BONDS COMMON W EALTHOFPENNSYLVAN IA INHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Avre. James T. 21-10-0058 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 600 shares of Allete Inc 32.795000 19.677.00 2 1,400 shares of Alliant Energy Corp 30.532500 42,745.50 3 400 shares of Allstate Corp 30.342500 12,137.00 4 1,600 shares of American Electric Power Co Inc 35.246250 56,394.00 5 1,600 shares of Aqua America Inc 17.46000 27,936.00 6 147 shares of Arvinmeritor Inc 11.467500 1,685.72 7 5,296 shares of AT&T Inc 28.333750 150,055.54 g 400 shares of Bank of New York Mellon Corp 28.122500 11,249.00 g 400 shares of BP PLC Spons ADR 58.747500 23,499.00 10 1,600 shares of Bristol Myers Squibb Co 25.807500 41,292.00 11 1,400 shares of Centerpoint Energy Inc 14.592500 20,429.50 12 109 shares of Centurytel Inc 36.582500 3,987.49 13 1,000 shares of CH Energy Group Inc 43.128750 43,128.75 14 1,000 shares of Citigroup lnc 3.355000 3,355.00 15 100 shares of Coca Cola Co 57.20000 5,720.00 16 1,350 shares of Constellation Energy Group Inc 35.19000 47,506.50 Total of Continuation Schedules See attached a es TOTAL (Also enter on Line 2, Recaaitulation) 2.304,222.04 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software onlyThe Lackner Group, Inc. Form PA-1500 Schedule B (Rev.6-98) Rev-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS continued COMMONW EALTHOFPENNSYLVANIA INHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF I FILE NUMBER Ayre, James T. 21-10-0058 ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 17 2,400 shares of Dominion Resources Inc VA New 39.192500 94,062.00 18 1,000 shares of Dow Chemical Co 28.245000 28,245.00 19 1,200 shares of DPL Inc 27.742500 33.291.00 20 1,200 shares of DTE Energy Co 43.975000 52,770.00 21 400 shares of Du Pont E I DE Nemours PFD 84.672500 33,869.00 22 3,696 shares of Duke Energy Corp New 17.227500 63,672.84 23 2,600 shares of Exelon Corp 49.097500 127,653.50 24 1,456 shares of Exxon Mobil Corp 68.605000 99.888.88 25 37 shares of Fairpoint Communications Inc 0.033000 1.22 26 1,317 shares of Firstenergy Corp 46.877500 61,737.67 27 1,200 shares of FPL Group Inc 53.311500 63,973.80 28 1,200 shares of General Electric Co 15.315000 18.378.00 29 200 shares of Genuine Parts Co 38.237375 7,647.48 30 800 shares of Hewlett Packard Co 52.060000 41,648.00 31 200 shares of Idacorp Inc 32.285000 6,457.00 32 400 shares of JP Morgan Chase & Co 42.085000 16,834.00 Copyright (c) 2002 form software onlyThe Lackner Group, Inc. Form PA-1500 Schedule B (Rev.6-98) Rev1503 EX~ (6-98) COMMONW EALTHOFPENNSYLVANIA INHERITANCETAXRETURN RESIDENTDECEDENT SCHEDULE B STOCKS & BONDS continued ESTATE OF (FILE NUMBER Ayre, James T. 21-10-0058 ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 33 248 shares of Macys Inc 17.072525 4,233.99 34 400 shares of Merck & Co Inc New 36.842500 14,737.00 35 400 shares of Microsoft Corp 30.79000 12,316.00 36 800 shares of Motors Liquidation Co 0.495250 396.20 37 400 shares of Occidental Petroleum Corp-Del 82.375000 32,950.00 38 2,832 shares of Pepco Holdings Inc 17.047500 48,278.52 39 1,200 shares of Pfizer Inc 18.461250 22,153.50 40 200 shares of PNC Financial Services Group 53.307500 10,661.50 41 4,000 shares of PPL Corp 32.612500 130,450.00 42 200 shares of PPL Elec Utils Corp PFD 78.87000 15,774.00 43 2,000 shares of Progress Energy Inc 41.222350 82,444.70 44 4,800 shares of Public Service Enterprise Group 33.44000 160,512.00 45 800 shares of Rockwell Automation Inc 47.405000 37,924.00 46 588 shares of Rockwell Collins Inc 55.990000 32,922.12 47 1,200 shares of Scana Corp New 37.940000 45,528.00 48 62 shares of Sears Holdings Corp 84.314875 5,227.52 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev.6-98) Rev-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS continued COMMON W EALTHOF PENNSYLVAN IA INHERITANCETAXRETURN RFSIDENTDECEDENT ESTATE OF (FILE NUMBER Ayre, James T. 21-10-0058 ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE pF DEATH 4g 2,600 shares of Southern Co 33.417500 86,885.50 50 1,848 shares of Spectra Energy Corp 20.670000 38.198.16 51 1,600 shares of Sprint Nextel Corp 3.762500 6,020.00 52 200 shares of Sunoco Inc 26.575000 5,315.00 53 800 shares of Susquehanna Bancshares Inc-PA 5.982500 4,786.00 54 4,200 shares of UGI Corp New 24.440000 102,648.00 55 2,000 shares of Verizon Communications 33.290000 66,580.00 56 100 shares of Wal-Mart Stores Inc 54.032500 5,403.25 57 238 shares of Wells Fargo & Co New 27.057500 6,439.69 58 1,000 shares of Westar Energy Inc 21.917500 21.917.50 59 2,000 shares of Xcel Energy Inc 21.296250 42,592.50 TOTAL (Also enter on Line 2, Recapitulation) 2.304,222.04 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev.6-98) Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMON W EALTHOFPENNSYLVANIA 1NHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Ayre, James T. 21-10-0058 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Barclays Bank Delaware $50,000 Certificate of Deposit - in MorganStanley acct. 49,749.48 Accrued income on Item 1 through date of death 365.56 2 Branch Banking and Trust Co $50,000 Certificate of Deposit - in MorganStanley acct. 52,198.40 Accrued income on Item 2 through date of death 693.75 3 Citibank NA - NV $50,000 Certificate of Deposit - in MorganStanley acct. 49,749.48 Accrued income on Item 3 through date of death 365.56 4 Cmwlth of Pennsylvania - 2009 personal income tax refund 863.00 5 Comcast refund check 50.17 6 Crescent Bank & Trust LA $95,000 Certificate of Deposit - in MorganStanley acct. 97,766.78 Accrued income on Item 6 through date of death 175.49 7 Keybank Nat'I Association - OH $50,000 Certificate of Deposit - in MorganStanley acct. 52,206.85 Accrued income on Item 7 through date of death 118.75 8 Midfirst Bank - OK $100,000 Certificate of Deposit - in MorganStanley acct. 98,988.70 Accrued income on Item 8 through date of death 588.19 9 MorganStanley SmithBarney bank deposit program 428,698.94 10 Tax prorations per settlement sheet 2,129.84 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 857,980.94 (If more space is needed, additional pages of the same size) Copyright (c} 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev.6-98) Rev-1508 EX+ (6-98) COMMON W EALTHOF PE NNSYLVAN IA I NFiE RITANCE TAX RETU RN RES (DENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued ESTATE OF (FILE NUMBER Ayre, James T. _ ( 21-10-0058 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev.6-98) Rev1509 EX+ (6-98) SCHEDULE F COMMONWEALTHOFPENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Avre. James T. 21-10-0058 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 A. Pamela J. Ayre B. C. 130 Beach Avenue Daughter Milford, CT 06460 rnrwrTl v /'1Wt\ICf1 DRnpFRTV• ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH ALOE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 A 08/29/1994 M&T Bank checking acct #1232118 35,640.55 0.500% 17,820.28 TOTAL (Also enter on Line 6. Recapitulation) ~ 17.820.28 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev.6-98) REV-1151 EX+ (10-06) COMMNHNWRRITANCCE7,Fq~PRETSURN ANIA R~SIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & \DMINISTRATIVE COST: ESTATE OF FILE NUMBER A re, James T. 21-10-0058 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT M R A, FUNERAL EXPENSES: See continuation schedule(s) attached , 10,157.91 B. ADMINISTRATIVE COSTS: 1. PersonalRepresentative'sCommissions Nameof Personal Representative(s) StreetAddress City State Zio Year(s) Commission Daid 2, Attornev'sFees Griest, Himes, Herrold, Schaumann, Ferro LLP 40,000.00 g_ Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant StreetAddress City State Zip Relationship of Claimantto Decedent 4. Probate Fees 1,458.50 5. Accountant's Fees 3,500.00 6. Tax Return Preparer's Fees 7. OtherAdministrativeGosts 21,153.62 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 76,270.03 Copyright (c) 2009 form software onlyThe Lackner Group, Inc. Form PA-1500 Schedule H (Rev.10-06} SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Ayre, James T. 21-10-0058 ITEM AMOUNT NUMBER DESCRIPTION Funeral Expenses 1 Ewing Bros. Funeral Home 10.157.91 H-A 10,157.91 Other Administrative Costs 2 Casey Bros. Masonry -required chimney repairs per settlement sheet 800.00 3 Central Penn Radon, Inc. -required remediation per settlement sheet 745.00 4 Clerk, Orphans' Court -reserve for filing fees for final release 20.00 5 Cumberland Law Journal -legal ad 75.00 6 Donegal Insurance Co -fire insurance on real estate 235.00 7 Free Flow -sewer repair at real estate 175.00 8 Home warranty on sale of real estate 574.00 9 John B. Storch -basement sealing 375.00 10 John Storch -basement cleanup charges 505.00 11 M&T Bank -wire transfer fee 15.00 12 Notary Public 20.00 13 Realtor commission on sale of real estate 11.500,00 14 Register of Wills - add'I probate fees 250.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Ayre, James T. 21-10-0058 ITEM NUMBER DESCRIPTION AMOUNT 15 Register of Wills -filing fees for inventory and inh. tax return 30.00 16 Terri Scott -property check to maintain property 220.00 17 The Sentinel Newspaper -legal ad 155.68 18 Top Cut Lawn Care -lawn/property maintenance 636.00 19 Transfer tax on sale of real estate 1,875.00 20 YourWay Handyman Service -required house repairs per settlement sheet 150.00 21 Zeigler's Storage and Transfer -charges to remove personal property 2,797.94 H-B7 21,153.62 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev.6-98) Rev-1512 EX+ (12-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMON W EALTHOFPE N NSYLVAN IA INHERITANCETAXRETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Ayre, James T. 21-10-0058 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 AARP -health care premium 209.50 2 ATT -cell phone invoice 49.80 3 Carlisle Borough -final water/sewer per settlement sheet 36.63 4 Carlisle Borough -sewer/water utility 65.94 5 Carlisle Borough -sewer/water utility 65.94 6 Carlisle Borough Tax Account - 2010 co/borough real estate taxes 1.023.95 7 Carlisle Borough Tax Account - 2010 school real estate taxes 2.342.23 8 CenturyLink Telecom -phone utility 25.07 9 CenturyLink Telecom -phone utility 26.74 10 CenturyLink Telecom -phone utility 25.16 11 CenturyLink Telecom -phone utility 25.23 12 CenturyLink Telecom -phone utility 18.26 13 Checks cleared after date of death 2.552.47 14 Comcast -utility charges 63.34 15 Comcast -utility charges 63.43 16 Comcast -utility charges 63.43 17 Comcast -utility charges 63.43 I Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 8,145.27 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev.12-08) Rev1512 EX+ ~6-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMON W EALTHOFPE NNSYLVAN IA INHERITANCETAXRETURN continued RESIDENTDECEDENT ESTATE OF FILE NUMBER Ayre, James T. 21-10-0058 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev.6-98) l~L.Y~1./,.. ~/~• ,, • vv~ , • SCHEDULE J COMMN RE~I DENT DECEDENTRN ANIA BENEFICIARIES ESTATE OF FILE NUMBER A re, James T. 21-10-0058 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER pERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$) TAXABLE DISTRIBUTIONS [includeoutrightspousal I. distributions, and transfers underSec.9116 a 1.2 Pamela J. Ayre Daughter entire estate 130 Beach Avenue M i Iford, CT 06460 Total Enter dollar amounts for distributions shown above on lines 1 5 throu h 18 on Rev 150 0 cover sheet, as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule .f (Rev.11-08) LAST WILL AND TESTAMENT OF JAMES T. AYRE I, JAMES T. AYRE, a resident of Carlisle, Pennsylvania, being of sound and disposing mind, memory and understanding, da hereby make, publish and declare this as and for my Last Witl and Testament, hereby revoking, annulling and making void any and all Wills by me at any time heretofore made. ITEM 1: I direct the payment of the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. ITEM 2: I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, of whatever kind and wheresoever situate, which I may own or have the right to dispose of at the time of my death, unto my beloved daughter, PAMELA J. AYRE, to be hers absolutely. ITEM 3: In the event that my daughter, PAMELA J. AYRE, should predecease me or if she should fail to survive me by thirty (30} days, or in the event that we should die under circumstances that render it impossible to determine which of us died first, then in such event, I give, devise and bequeath all the rest, residue :RIEtiT, HIMES, HERROLU, SCNAUMANN LLP _ ATTORNEYS AT LAw ~ ~ // ~ // ~/f/ / 129 EAST MARKET STREET j/// V" y ~ ~~ ~ ~ Q' ~ - L !' FORK, PENN51'LVANIA 17401 / ~~ ~~ r~ TELEPHONE (717)84b-A856 •/JAMES T. AYRE ! and remainder of my estate, real, personal and mixed, of whatever kind and wheresoever situate which I may own or have the right to dispose of at the time of my death unto my niece and nephew, SUSAN TIERNAN and DAVID NICHOLAS, in equal shares, share and share alike. If one or both of my named beneficiaries shall not be living at the time of my death, then in such event, the share which would havE bee.. distributed to such deceased beneficiary shall be distributed to his or her issue, per stirpes. If one of my named beneficiaries shall not be living at the time of my death and shall leave no issue surviving, then in such event, the share which would have been distributed to such deceased beneficiary shall be distributed to my surviving named beneficiary, or his or her issue, per stirpes, as the case may be. ITEM 4: I direct that no Executor or other fiduciary named, nominated, or appointed in this, my Last Will and Testament, shall be required to post bond or give any security of any type for any purpose whatsoever, any law or rule of Court of the Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. ITEM 5: I direct that any and all inheritance, estate and transfer taxes :RIEST, HIMFS, HERROLD, SCHAUMANN LLP ATTORNEYS AT LAW ~ 29 EAST MARKET STREET YORK, PENNSYLVANIA I7OOI TELEPHONE (717) 846.8656 imposed upon my estate, passing under my Will or otherwise, shall be paid out of ~...~___ ~~~ (., J MES T. AYRE .~ r C 2 the principal of my residuary estate. ITEM 6: 1 hereby nominate, constitute and appoint my daughter, PAMELA J. AYRE, Executrix of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of my said Executrix, I nominate, constitute and appoint my nephew, DAVID NICHOLAS, Alternate Executor of this my Last Wif! and Testament. IN WITNESS WHEREOF, I, JAMES T. AYRE, the above-named, have to this, my Last Will and Testament, signed my name at the bottom of pages one through two for the purpose of identification and at the end hereof, on page three, have set my hand and seal this Q~day of , 2004. _~ ~ 7 tt ~- ~ I ~ ~ ~. C,- (SEAL) ~~-~~ S T. AYRE ~' r J~ Signed, sea{ed, published and declared by JAMES T. AYRE, the iR1EST, HIMES, HERROI.U, SC HALAIA NN I,LP ATTORNEYS AT LAW ~ ~y EAST MARKET $TRLEI 1'OkK, Pf.\NSYI YAN'IA 174(11 TELEPHO\E (717) B46-R8$6 above-named Testator, as and for his Last Will and Testament, in the presence of us who, in his presence and in the presence of each other, have at his request subscribed our names as witnesses hereto. (~/.e°~ /.Gc~w~ of X19 ~~ ~ ( of L ~!tC 3 COMMONWEALTH OF PENNSYLVANIA COUNTY OF YORK . SS: We, JAMES T. AYRE, ~ ~ ~EQ~oL ~ and ~~~A ` • ,~uu.iyAnl RIF.ST, FAMES, HERROIA, SCHAUMA NN LLP ATTORNEYS AT LAM' I29 EAST MANKET STREET MONK. PENNSYLVANIA I740I TELEPHONE (717) 846-8856 the Testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undeo signed authority that the Testator signed and executed the instrument as his Last Will, that he signed willingly or willingly directed another to sign for him, that he executed it as his free and voluntary act for the purposes therein expressed, that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witnesses, and that, to the best of their knowledge, the Testator was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. Supscribea, sworn to, and acKnowledged before me by JAMES T. AYRE, the Testator and subsc ibed and sworn to before me by the aforenamed witnesses, this ~ day of , 2004. Notary Public .,..~,..-.ter-=^ - ° -- - -- - ~lOTARIAL SEAL ~~ BARBARA S ~ rJil~i-I CITY O~ YC~f2K Y u;%~C ~~ OIsNTY "~ ~- ~~-~. ,~'JA,IIAES T. AYRE, Testator :: ~; iut>P`MENr~h~G OMB Approval No. 2502-0265 o ~ ~ i _~ ,_ 7 ~ * ~ A. Settlement Statement (HUD-1) ~eRN oeJF~~ B. Tvae of Loan 1. Q FHA 2. ~ RHS 3. Q Conv. Unins. 4. Q VA 5. Q Conv. Ins. 6. File Number: 14029.1 STEELE 7. Loan Number: 5701082570 8. Mortgage Insurance Case Number: C. Note: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent axle shown. Items marked "(p.o.c.)"were paid outside fhe closing; they are shown here for informational purposes and are not included in the totals . D. Name and Address of Borrower: Trevor Steele and Carol Steele 708 Belvedere Street Carlisle, PA 17013 E. Name and Address of Seller: Estate of James T. Ayre 708 Belvedere Street Carlisle, PA 17013 F. Name and Address of Lender: Fulton Bank, N.A. One Penn Square, Suite 304 Lancaster, PA 17602 G. Property Location: 708 Belvedere Street Carlisle, PA 17013 Cumberland County, Pennsylvania H. Settlement Agent: Martson Deardorff Williams Otto Gilroy ~ Faller 10 East High Street Carlisle, PA 17013 Ph. (717)243-3341 I. Settlement Date: September 17, 2010 Place of Settlement: 10 East High Street Carlisle, PA 17013 J. Summary of Borrower's transaction K. Summary of Seller's transaction 100. Gross Amount Due from Borrower: 400. Gross Amount Due to Seller: 101. Contract sales rice ~ 187,500.00 401. Contract sales rice 187,500.00 102. Personal ro ert 402. Personal ro ert 103. Settlement Char es to Borrower Line 1400 5,052.34 403. 104. 404. 105. 405. Ad'ustments for items aid b Seller in advance Ad ustments for items aid b Seller in advance 106. Coun /Tw .Taxes 09/18/10 to 01/01/11 294.56 406. Coun /Tw .Taxes 09/18/10 to 01101/11 294.56 107. School Taxes 09/18/10 to 07/01/11 1,835.28 407. School Taxes 09/18/10 to 07!01/11 1,835.28 108. Assessments to I 408. Assessments to 109. 409. 110. 410. 111. 411. 112. 412. 120. Gross Amount Due from Borrower 194,682.18 420. Gross Amount Due to Seller 189,629.84 200. Amounts Paid b or in Behalf of Borrower 500. Reductfona in Amount Due Seller: 201. De osit or earnest move 2,500.00 501. Excess de osit see instructions 202. Princi al amount of new loans ~ 150,000.00 502. Settlement cha es to Seller Line 1400 15,680.63 203. Existin loans taken sub'ect to 503. Existin loans taken sub'ect to 204. 504. Payoff First Mortgage 205. 505. Pa off Second Mort a e 206. ' 506. 207. 507. De osit disb. as roceeds 208. 508. 209. 509. Ad ustments for items un aid b Seller Ad ustments for items un aid b Seller 210. Count /Tw .Taxes to 510. Coun /Tw .Taxes to 211. School Taxes to 511. School Taxes to 212. Assessments to 512. Assessments to 213. 513. ' 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. Total Paid b /for Borrower 152,500.00 520. Total Reduction Amount Due Seller i 15,680.63 300. Cash at Settlement from/to Borrower 600. Cash at settlement to/from Seller 301. Gross amount due from Borrower line 120 194,682.18 601. Gross amount due to Seller line 420 189,629.84 302. Less amount paid by/for Borrower (line 220) ~( 152,500.00) 602. Less reductions due Seller (line 520) ~( 15,680.63 303. Cash Q From ~ To borrower I 42,182.18 603. Cash a To ~ From Seller ' 173,949.21 The undersigned hereby acknowledge receipt of a completed copy of this statement & any attachments referred to herein Borrower ~ Q Seller Estat es T. Ayre Tre////vor Steg~ C~~~ C ~ By: ~~3 Pamela Ayre, Exe trix Caro- Steele The Public Reporting Burden for tMS collection o1 mfonnetion is estimated at 35 minulea per response for collecting, reviewing, and reporting the data This agency may not wllect this infortnaUOn, end you are not required to complete this form, unless it tlisplays a currently valid OMB control number No confitlentiality is assured, this disclosure is mandatory. This is designed to provitle the parties to a RESPA wveretl transaction with inforrnefion tluring the settlement process Page 1 of 3 HUD-1 (14029.1 STEELE/14029.1 STEELE/45) L..Settlement Charges 700. Total Real Estate Broker Fees $ 11,250.00 Paid From Paid From Division of commission (line 700) as follows: Bonawers Seller's 701. 5 875.00 to RE/MAX 1st Advanta a Inc. Funas al Funds at 702. 5 625.00 to Cantu 21 A Better Wa Setnement Settlement 703. Commission aid at settlement 11 500.00 704. 705. Broker Fee to Century 21 A Better Way 175.00 800. Items Pa able in Connection with Loan 801. Our on ination char e $ 695.00 from GFE #1 802. Your credit or charge (points) for the specific interest rate chosen $ -375.00 (from GFE #2) 803. Your adjusted origination charges from GFE #A 320.00 804. A raise! fee to Central Penn A raisers, Inc. from GFE #3 POC:B450.0 -300.00 805. Credit Re ort to Credstar, A First Advanta a Com an from GFE #3 12.89 806. Tax service to (from GFE #3) 807. Flood certification to First American Flood Services (from GFE #3) 11.50 808. (from GFE #3) 809. (from GFE #3) 810. (from GFE #3) 811. (from GFE #3) 900. Items Re uired b Lender to Be Paid in Advance 901. Daily interest charges from 09/17/10 to 10!01/10 14 @ $17.465750Iday (from GFE #10) 244.52 902. Mort a e insurance remium for months to from GFE #3 903. Homeowner's insurance for 1.0 ears to Electric Insurance from GFE #11 POC:8368.00 904. from GFE #11 905. (from GFE #11) 1000. Reserves De osited with Lender 1001. Initial deposit for your escrow account (from GFE #9) 950.68 omeowner s Insurance mon s per mon 1003. Mort a e insurance months $ er month $ 1004. Property taxes $ CitylTown Taxes months cLii $ per month Coun Taxes months $ r month 1005. $ 1006. CountylTownship Taxes 8.000 months ~ $ 87.07 per month $ 696.56 1007. School Taxes 4.000 months @ $ 199.17 per month $ 796.68 1008. $ 1009. Aggregate Adjustment $ -634.57 1100. Title Char es 1101. Title services and lender's title insurance (from FE #4) 1,420.75 1102. Settlement or closin fee $ 1103. Owner's title insurance to Old Republic National Title Insurance Company from GFE #5 190.00 1104. Lender's title insurance to Old Republic National Title Insurance Company $ 1,258.75 1105. Lender's title olic limit $ 150,000.00 1106. Owner's title olic limit $ 187,500.00 1107. A ant's ortion of the total title insurance remium to Martson Deardorff Williams Otto Gilro & $ 1,231.44 1108. Underwriter's ortion of the total title insurance remium to Old Re ublic National Title Insurance Co $ 217.31 1109. Closing Service Letter Old Republic National Title Insurance Company 75.00 1110. Attorney's Fees Griest, Himes, Harrold, Schaumann, Ferro LLP POC:S 1111. 1112. 1113. 1200. Govemment Recording and Transfer Charges 1201. Government recordin char es to Cumberland Coun Recorder's Office from GFE #7 152.00 1202. Deed $ 62.00 Mortgage $ 90.00 Releases $ Other $ 1203. Transfer taxes to Cumberland County Recorder's Office (from GFE #8) 1,875.00 1204. City/County tax/stamps $ 1,875.00 $ 1205. State tax/slams $ 1,875.00 $ 1,875.00 1206. 1207. 1300. Additional Settlement Char es 1301. Re uired services that ou can sho for from GFE #6 1302. Home Warren to American Home Shield 574.00 1303. Final Water/Sewer to Carlisle Borou h Acct.# 01270 36.63 1304. General Re airs to YourWa Solutions Hand man Service 150.00 1305. See addit'I disb. exhibit to 1,545.00 1400. Total Settlement Char es enter on lines 103, Section J and 502, Section K) 5 052.34 15 680.63 By signing page 1 of this statement, the slgnatones acknowledge receipt of a completed copy of page 2 d 3 of this threybage ~61e nt ~ /~ l// ~ / ~ Martson Deardorff Williams Otto Gilroy & Faller, Settlement Agent Page 2 of 3 HUD-1 (14029.1 STEELE/14029.1 STEELE/45) Comparison of Good Faith Estimate (GFE) and HUD-1 Charges Good Faith Estimate HUD-1 Charges That Cannot Increase HUD-1 Line Number Our origination charge # 801 695.00 695.00 You! credit or charge (points) for the specific interest rate chosen # 802 -375.00 Your adjusted origination charges # 803 695.00 320.00 Transfer taxes #1203 1,875.00 1,875.00 Charges That in Total Cannot Increase More than 10% Good Faith Estimate HUD-1 Government recording charges #1201 180.00 152.00 Appraisal fee # 804 450.00 150.00 Credit report # 805 40.00 12.89 Flood certification # 807 11.50 11.50 Total 681.50 326.39 Increase between GFE and HUD-1 Charges $ -355.11 or -52.11 °/ Charges That Can Change Good Faith Estimate HUD-1 Initial deposit for your escrow account #1001 3,300.00 950.68 Daily interest charges # 901 $ 17.465750/day 541.44 244.52 Homeowner's insurance # 903 500.00 368.00 Title services and lender's title insurance #1101 1,700.75 1,420.75 Owner's title insurance to Old Republic National Title Insurance C #1103 300.00 190.00 Loan Terms Your initial loan amount is $ 150,000.00 Your loan term is 30 years Your initial interest rate is 4.2500 Your initial monthly amount owed for principal, interest and $ 737.91 includes any mortgage insurance is ^X Principal Interest ^ Mortgage Insurance Can your interest rate rise? ^X No ^ Yes, it can rise to a maximum of %. The first change will be on and can change again every _ months after . Every change date, your interest rate can increase or decrease by %. Over the life of the loan, your interest rate is guaranteed to never be lower than % or higher than %. Even if you make payments on time, can your loan balance rise? 0 No ^ Yes, it can rise to a maximum of $ Even if you make payments on time, can your monthly ^X No ^ Yes, the first increase can be on and the monthly amount owed for principal, interest, and mortgage insurance rise? amount owed can rise to $ The maximum it can ever rise to is $ Dces your loan have a prepayment penalty? 0 No ^ Yes, your maximum prepayment penalty is $ Does your loan have a balloon payment? 0 No ^ Yes, you have a balloon payment of $ due in _ years on Total monthly amount owed including escrow account payments ^ You do not have a monthly escrow payment for items, such as property taxes and homeowner's insurance. You must pay these items directly yourself. ^X You have an additional monthly escrow payment of $316.91 that results in a total initial monthly amount owed of $1,054.82. This includes principal, interest, any mortgage insurance and any items checked below: X^ Property taxes ^X Homeowner's insurance ^ Flood insurance ^ ^ ^ Note: If you have any questions about the Settlement Charges and loan Terms listed on this form, please contact your lender. Page 3 of 3 HUD-1 (14029.1 STEELE/14029.1 STEELE/45) ADDITIONAL DISBURSEMENTS EXHIBIT Borrower: Trevor Steele and Carol Steele Seller: Estate of James T. Ayre Lender: Fulton Bank, N,A. Settlement Agent: Martson Deardorff Williams Otto Gilroy & Faller (717)243-3341 Place of Settlement: 10 East High Street Carlisle, PA 17013 Settlement Date: September 17, 2010 Property Location: 708 Belvedere Street Carlisle, PA 17013 Cumberland County, Pennsylvania PAYEE/DESCRIPTION NOTE/REF NO BORROWER SELLER Central Penn Radon, Inc. Radon Mitigation Casey Brothers Masonry & Restoration Chimney Repair Total Additional Disbursements shown on Line 1305 745.00 800.00 $ 0.00 $ 1,545.00 (14029.1 STEELE/14029.1 STEELE/46) HUD-1 Attachment Borrower(s): Trevor Steele and Carol Steele Seller(s): Estate of James T. Ayre 708 Belvedere Street 708 Belvedere Street Carlisle, PA 17013 Carlisle, PA 17013 Lender: Fulton Bank, N.A. Settlement Agent: Martson Deardorff Williams Otto Gilroy & Faller (717)243-3341 Place of Settlement: 10 East High Street Carlisle, PA 17013 Settlement Date: September 17, 2010 Property Location: 708 Belvedere Street Carlisle, PA 17013 Cumberland County, Pennsylvania Additional Disbursements Payee/Description Note/Ref No. Borrower Seller Central Penn Radon, Inc. 745.00 Radon Mitigation Casey Brothers Masonry & Restoration 800.00 Chimney Repair Total Additional Disbursements shown on Line 1305 $ 0.00 $ 1,545.00 Adjusted Origination Charge Details Origination Charge Origination Charge to Fulton Bank, N.A. 695.00 Total S 695.00 Origination Credit/Charge (points) for the specific interest rate chosen Credit/Charge -375.00 to Fulton Bank, N.A. Total $ -375.00 Adjusted Origination Charges $ 320.00 Reserves Deposited with Lender Homeowner's Insurance 92.01 3.000 at 30.67 per month County/Township Taxes 696.56 8.000 at 87.07 per month School Taxes 796.68 4.000 at199.17 per month Aggregate Adjustment -634.57 month Total $ 950.68 Title Services and Lender's Title Insurance Details BORROWER SELLER Closing Service Letter 75.00 to Old Republic National Title Insurance Company Electronic Document Production 50.00 to Martson Deardorff Williams Otto Gilroy & Faller WARNING: It is a crime to knowingly make false statements to the United States on this or any similar fom-. Penalties upon co nviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. (14029.1 STEELE/14029.1 STEELE/45) HUD-1 Attachment - Continued Incoming Wire Fee to Martson Deardorff Williams Otto Gilroy & Faller Overnight Mail Fee to Martson Deardorff Williams Otto Gilroy 8~ Faller Lender's title insurance to Old Republic National Title Insurance Company Total 17.00 20.00 1 ~.~iR 7.r, S 1,420.75 $ 0.00 Owner's Title Insurance BORROWER SELLER Owner's Policy Premium 190.00 to Old Republic National Title Insurance Company Total S 190.00 Lender's Title Insurance BORROWER SELLER 'fees also shown above in Title Services and Lender's Title Insurance Details Lender's Policy Premium 1,108.75 to Old Republic National Title Insurance Company Lender's Endorsement Charges 150.00 Endorsement Endorsement Charge Endorsement PA 900 (Environmental Protection Lien) 50.00 Short Form Policy 100.00 Total ~ 1,258.75 ~ 0.00 WARNING: It is a crime to knowingly make false statements to the United States on this or any similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. (14029.1 STEELE/14029.1 STEELE/45) Estate Valuation Date of Death: O1/O1/2010 Valuation Date: 01/01/2010 Processing Date: 01/29/2010 Shares Security or Par Description High/Ask Low/Bid 1) 428698.94 Cash (CASH) 2) 5296 AT&T INC (002068102) COM New York Stack Exchange 12/31/2009 01/04/2010 Estate of: James T. Ayre Account: 73h-01410-1-5 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Mean and/or Div and Int Security Adjustments Accruals Value 28.333750 428,698.94 150,055.54 3) 600 ALLETE INC (018522300) COM NEW New York Stock Exchange 12/31/2009 33.37000 32.65000 H/L 01/04/2010 33.17000 31.99000 H/L 32.795000 19,677.00 4) 1400 ALLIANT ENERGY CORP (018802108) COM New York Stock Exchange 12/31/2009 30.96000 30.23000 H/L 01/04/2010 30.70000 30.24000 H/L 30.532500 42,745.50 5) 400 ALLSTATE CORP (026002101) COM New York Stock Exchange 12/31/2009 30.76000 30.01000 H/L 01/04/2010 30.51000 30.09000 H/L 30.342500 12,137.00 Div: 0.2 Ex: 11/25/2009 Rec: 11/30/2009 Pay: 01/05 /2010 80.00 6) 1600 AMERICAN ELEC PWR INC (025537101) COM New York Stock Exchange 12/31/2009 35.39500 34.79000 H/L 01/04/2010 36.00000 34.80000 H/L 35.246250 56,394.00 7) 1600 AQUA AMERICA INC (03836W103) COM New York Stock Exchange 12/31/2009 17.75000 17.49000 H/L 01/04/201.0 17.60000 17.00000 H/L 17.460000 27,936.00 8) 147 ARVINMERITOR INC (043353101) COM New York Stock Exchange 12/31/2009 11.57000 11.15000 H/L 01/04/2010 11.85000 11.30000 H/L 11.467500 1,685.72 9) 400 BP PLC (055622104) SPONSORED ADR New York Stock Exchange 12/31/2009 58.49000 57.97000 H/L 01/04/2010 59.45000 59.08000 H/L 58.747500 23,499.00 Page 1 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706} and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer s particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts 28.43000 28.02000 H/L 28.61000 28.27500 H/L Date of Death: 01/01/2010 Estate of: James T. Ayre Valuation Date: 01/01/2010 Account: 73h-01410-1-5 Processing Date: 01/29/2010 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 10) 400 BANK OF NEW YORK MELLON CORP (064058100) COM New York Stock Exchange 12/31/2009 28.19000 27.93000 H/L 01/04/2010 28.44000 27.93000 H/L 28.122500 11,249.00 11) 1600 BRISTOL MYERS SQUIBB CO (110122108) COM New York Stock Exchange 12/31/2009 25.72000 25.23000 H/L 01/04/2010 25.70000 25.30000 H/L 25.487500 Div: 0.320000 Ex: 12/30/2009 Rec: 01/ 04/2010 Pay: 02/01/2010 + 0.320000 25.807500 12) 1000 CH ENERGY GROUP INC (12541M102) COM New York Stock Exchange 12/31/2009 43.73000 42.52000 H/L 01/04/2010 43.53000 42.73500 H/L 43.128750 13) 1400 CENTERPOINT ENERGY INC (151897107) COM New York Stock Exchange 12/31/2009 14.73000 14.49000 H/L 01/04/2010 14.65000 14.50000 H/L 14.592500 14) 109 CENTURYTEL INC (156700106) COM New York Stock Exchange 12/31/2009 36.75000 36.21000 H/L O1/04f2010 37.00000 36.37000 H/L 36.582500 15) 1000 CITIGROUP INC (172967101) COM New York Stock Exchange 12/31/2009 3.36000 3.31000 H/L 01/04/2010 3.41000 3.34000 H/L 3.355000 16) 100 COCA COLA CO (191216100) COM New York Stock Exchange 12/31/2009 57.75000 56.93000 H/L O1j04/2010 57.22000 56.90000 H/L 57.200000 17) 1350 CONSTELLATION ENERGY GROUP INC (21037 1106) COM New York Stock Exchange 12/31/2009 35.88000 35.11000 H/L 01/04/2010 35.23000 34.54000 HJL 35.190000 Div: 0.24 Ex: 12/08/2009 Rec: 12/10/2009 Pay: 01/04/2010 41,292.00 43,128.75 20,429.50 3,987.49 3,355.00 5,720.00 47,506.50 324.00 Page 2 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cast. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: 01/01/2010 Valuation Date: 01/01/2010 Processing Date: 01/29/2010 Shares Security or Par Description High/Ask Low/Bid 18) 1200 DPL INC (233293109) COM New York Stock Exchange 12/31/2009 28.14000 27.60000 H/L 01/04/2010 27.79000 27.44000 H/L 19) 1200 DTE ENERGY CO (233331107) COM New York Stock Exchange 12/31/2009 44.65000 43.59000 H/L 01/04/2010 44.22000 43.44000 H/L Div: 0.53 Ex: 12/17/2009 Rec: 12/21/2009 Pay: 01/15/2010 20) 2400 DOMINION RES INC VA NEW (257460109) COM New York Stock Exchange 12/31/2009 39.59000 38.92000 H/L 01/04/2010 39.42000 38.84000 H/L Estate of: James T. Ayre Account: 73h-01410-1-5 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Mean and/or Div and Int Security Adjustments Accruals Value 27.742500 43.975000 39.192500 21) 1000 DOW CHEM CO (260543103) COM New York Stock Exchange 12/31/2009 28.36000 27.63000 H/L 01/04/2010 29.19000 27.80000 H/L Div: 0.15 Ex: 12/29/2009 Rec: 12/31/2009 Pay: 01/29/2010 22) 400 DU PONT E I DE NEMOURS & CO (263534307) PFD $4.50 New York Stock Exchange 12/31/2009 83.99000 83.00000 H/L 01/04/2010 84.53000 82.67000 H/L Div: 1.125000 Ex: 12/30/2009 Rec: 01/04/2010 Pay: O1/10/2010 + 23) 3696 DUKE ENERGY CORP NEW (264410105) COM New York Stock Exchange 12/31/2009 17.50000 17.21000 H/L 01/04/2010 17.29000 16.91000 H/L 24) 2600 EXELON CORP (30161N101) COM New York Stock Exchange 12/31/2009 49.57000 48.84000 H/L 01/04/2010 49.21000 48.77000 H/L 25) 1456 EXXON MOBIL CORP (302316102) COM New York Stock Exchange 12/31/2009 68.86000 68.11000 H/L 01/04/2010 69.26000 68.19000 H/L 28.245000 83.547500 1.125000 84.672500 17.227500 49.097500 68.605000 33,291.00 52,770.00 636.00 94,062.00 28,245.00 150.00 33,869.00 63,672.84 127,653.50 99,888.88 Page 3 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer s particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: 01/01/2010 Valuation Date: O1/O1/2010 Processing Date: 01/29/2010 Shares Security or Par Description Estate of: James T. Ayre Account: 73h-01410-1-5 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Mean and/or Div and Int Security High/Ask Low/Bid Adjustments Accruals Value 26) 1200 FPL GROUP INC (302571104) COM New York Stock Exchange 12/31/2009 53.86600 52.77000 H/L 01/04/2010 53.74000 52.87000 H/L 53.311500 63,973.80 27) 37 FAIRPOINT COMMUNICATIONS INC (305560104) COM New York Stock Exchange 12/31/2009 0.03850 0.03000 H/L 01/04/2010 0.03350 0.03000 H/L 0.033000 1.22 28) 1317 FIRSTENERGY CORP (337932107) COM New York Stock Exchange 12/31/2009 47.77000 46.41000 H/L 01/04/2010 46.92000 46.41000 H/L 46.877500 61,737.67 29) 1200 GENERAL ELECTRIC CO (369604103) COM New York Stock Exchange 12/31/2009 15.34000 15.13000 H/L 01/04/2010 15.64000 15.15000 H/L 15.315000 18,378.00 Div: 0.1 Ex: 12/23/2009 Rec: 12/28/2009 Pay: 01/25/2010 120.00 30) 200 GENUINE PARTS CO (372460105) COM New York Stock Exchange 12/31/2009 38.57000 37.96000 H/L 01/04/2010 38.38950 38.03000 H/L 38.237375 7,647.48 Div: 0.4 Ex: 12/02/2009 Rec: 12/04/2009 Pay: 01/04/2010 80.00 31) 800 HEWLETT PACKARD CO (428236103) COM New York Stock Exchange 12/31/2009 52.95000 51.47000 HjL 01/04/2010 52.50000 51.32000 HjL 52.060000 41,648.00 Div: 0.08 Ex: 12/14/2009 Rec: 12/16/2009 Pay: 01/06/2010 64.00 32) 200 IDACORP INC (451107106) COM New York Stock Exchange 12/31/2009 32.73000 31.92000 H/L 01/04/2010 32.48000 32.01000 H/L 32.285000 6,457.00 33) 400 JPMORGAN CHASE & CO (46625H100) COM New York Stock Exchange 12/31/2009 42.13000 41.45000 H/L 01/04/2010 43.04000 41.72000 H/L 42.085000 16,834.00 Prices for 01/04/2010 adjusted up for dividend(s): 0.05 Page 4 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: O1/Ol/2010 Valuation Date: O1/O1/2010 Processing Date: 01/29/2010 Shares Security or Par Description Estate of: James T. Ayre Account: 73h-01410-1-5 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Mean and/or Div and Int Security High/Ask LowJBid Adjustments Accruals Value 34) 248 MACYS INC (55616P104) COM New York Stock Exchange 12/31/2009 '7.38000 16.76000 H/L 01/04/2010 17.35010 16.80000 H/L 17.072525 4,233.99 Div: 0.05 Ex: 12/11/2009 Rec: 12j15/2009 Pay: 01/04/2010 12.40 35) 400 MERCK & CO INC NEW (58933Y105) COM New York Stock Exchange 12/31/2009 37.07000 36.50000 H/L 01/04/2010 37.25000 36.55000 H/L 36.842500 14,737.00 Div: 0.38 Ex: 12/11/2009 Rec: 12/15/2009 Pay: 01/0 8/2010 152.00 36) 400 MICROSOFT CORP (594918104) CO~d The NASDAQ Stock Market LLC 12/31j2009 30.99000 30.48000 H/L 01/04/2010 31.10000 30.59000 H/L 30.790000 12,316.00 37) 800 MOTORS LIQ CO (62010A105) COM Other OTC 12/31/2009 0.50000 0.46000 H/L 01/04/2010 0.53600 0.48500 H/L 0.495250 396.20 38) 400 OCCIDENTAL PETE CORP DEL (674599105) COM New York Stock Exchange 12/31/2009 82.57000 81.22000 H/L 01J04j2010 83.51000 82.20000 H/L 82.375000 32,950.00 Div: 0.33 Ex: 12/08/2009 Rec: 12/10/2009 Pay: 01/1 5/2010 132.00 39) 200 PNC FINL SVGS GROUP INC (693475105) COM New York Stock Exchange 12/31/2009 53.22000 52.71000 H/L 01/04/2010 54.10000 53.20000 H/L 53.307500 10,661.50 40) 4000 PPL CORP (693517106) COM New York Stock Exchange 12/31/2009 33.05000 32.31000 H/L 01/04/2010 32.77000 32.32000 H/L 32.612500 130,450.00 41) 200 PPL ELEC UTILS CORP (693510301) PFD 4.50 New York Stock Exchange 12/31/2009 78.54000 77.44000 HjL 01/04/2010 BG.50000 79.00000 H/L 78.870000 15,774.00 Page 5 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: 01/01/2010 Estate of: James T. Ayre Valuation Date: 01/01/2010 Account: 73h-01410-1-5 Processing Date: 01/29/2010 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Shares Security Mean and/or Div and Int Security or Par Description High/Ask LowjBid Adjustments Accruals Value 42) 2832 PEPCO HOLDINGS INC (713291102) COM New York Stock Exchange 12/31/2009 17.40000 16.85000 H/L 01/04/2010 17.11000 16.83000 H/L 17.047500 48,278.52 43) 1200 PFIZER INC (717081103) COM New York Stock Exchange 12/31/2009 18.48000 18.19000 H/L 01/04/2010 18.94000 18.23500 H/L 18.461250 22,153.50 44) 2000 PROGRESS ENERGY INC (743263105) COM New York Stock Exchange 12/31/2009 41.66000 41.01000 H/L 01/04/2010 41.34940 40.87000 H/L 41.222350 82,444.70 45) 4800 PUBLIC SVC ENTERPRISE GROUP (744573106) COM New York Stock Exchange 12/31/2009 34.00000 33.23000 H/L 01/04/2010 33.64000 32.89000 H/L 33.440000 160,512.00 46) 800 ROCKWELL AUTOMATION INC (773903109) COM New York Stock Exchange 12/31/2009 47.68000 46.97000 H/L 01/04/2010 47.96000 47.01000 H/L 47.405000 37,924.00 47) 588 ROCKWELL COLLINS INC (774341101) COM New York Stock Exchange 12/31/2009 56.39000 55.30000 H/L O1J04/2010 56.63000 55.64000 H/L 55.990000 32,922.12 48) 1200 SCANA CORP NEW (80589M102) COM New York Stock Exchange 12/31/2009 38.53000 37.68000 H/L 01/04/2010 38.16000 37.39000 H/L 37.940000 45,528.00 49) 62 SEARS HLDGS CORP (812350106) COM The NASDAQ Stock Market LLC 12/31/2009 85.53950 83.40000 H/L 01/04/2010 85.21000 83.11000 H/L 84.314875 5,227.52 Page 6 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: O1j01/2010 Valuation Date: 01/01/2010 Processing Date: 01/29/2010 Shares Security or Par Description High/Ask Low/Bid Estate of: James T. Ayre Account: 73h-01410-1-5 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Mean and/or Div and Int Security Adjustments Accruals Value 50) 2600 SOUTHERN CO (842587107) COM New York Stock Exchange 12/31/2009 33.75000 33.19000 H/L 01/04/2010 33.56000 33.17000 H/L 33.417500 51) 1848 SPECTRA ENERGY CORP (847560109) COM New York Stock Exchange 12/31/2009 20.75000 20.51000 H/L 01/04/2010 20.81000 20.61000 H/L 20.670000 52) 1600 SPRINT NEXTEL CORP (852061100) COM SER 1 New York Stock Exchange 12/31/2009 3.77000 3.66000 H/L 01/04/2010 3.92000 3.70000 H/L 3.762500 53) 200 SUNOCO INC (86764P109) COM New York Stock Exchange 12/31/2009 26.32000 25.66000 H/L 01/04/2010 27.74000 26.58000 H/L 26.575000 54) 800 SUSQUEHANNA BANCSHARES INC PA (8 69099101) COM The NASDAQ Stock Market LLC 12/31/2009 6.05000 5.89000 H/L 01/04/2010 6.12000 5.87000 H/L 5.982500 55) 4200 UGI CORP NEW (902681105) COM New York Stock Exchange 12/31/2009 24.68000 24.19000 H/L 01/04/2010 24.60000 24.29000 H/L 24.440000 56) 2000 VERIZON COMMUNICATIONS INC (92343V104) COM New York Stock Exchange 12/31/2009 33.49000 33.13000 H/L 01/04/2010 33.45000 33.09000 H/L 33.290000 57) 100 WAL MART STORES INC (931142103) COM New York Stock Exchange 12/31/2009 54.37000 53.42000 H/L 01/04/2010 54.67000 53.67000 H/L 54.032500 Div: 0.2725 Ex: 12/09/2009 Rec: 12/11/2009 Pay: Ol/04/2010 86,885.50 38,198.16 6,020.00 5,315.00 4,786.00 102,648.00 66,580.00 5,403.25 27.25 Page 7 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: O1/O1/2010 Estate of: James T. Ayre Valuation Date: O1/O1/2010 Account: 73h-01410-1-5 Processing Date: 01/29/2010 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 58) 238 WELLS FARGO & CO NEW (949746101) COM New York Stock Exchange 12/31/2009 27.24000 26.69000 H/L 01/04/2010 27.48000 26.82000 H/L 27.057500 6,439.69 59) 1000 WESTAR ENERGY INC (957097100) COM New York Stock Exchange 12/31/2009 22.23000 21.72000 H/L 01/04/2010 22.01000 21.71000 H/L 21.917500 21,917.50 Div: 0.3 Ex: 12/07/2009 Rec: 12/09/2009 Pay: 01/04/2010 300.00 60) 2000 XCEL ENERGY INC (98389B100) COM New York Stock Exchange 12/31/2009 21.54500 21.22000 H/L 01/04/2010 21.38000 21.04000 H/L 21.296250 42,592.50 Div: 0.245 Ex: 12/22/2009 Rec: 12/24/2009 Pay: 01/20/2010 490.00 61) 50000 BARCLAYS BK DEL (06740KBF3) Financial Times Interactive Data DTD: 09/09/2009 Mat: 09/10/2012 2.35% 12/31/2009 99.49170 Mkt 01/04/2010 99.50620 Mkt 99.498950 49,749.48 Int: 09/09/2009 to 01/01/2010 365.56 62) 50000 BRANCH BKG & TR CO WINSTON (105133CL4) Financial Times Interactive Data DTD: 09/10/2008 Mat: 09/12/2011 4.5% 12/31/2009 104.38920 Mkt 01/04/2010 104.40440 Mkt 104.396800 52,198.40 Int: 09/10/2009 to 01/01/2010 693.75 63) 50000 CITIBANK NATIONAL ASSOCIATION (17312QKV0) Financial Times Interactive Data DTD: 09/09/2009 Mat: 09/10/2012 2.35% 12/31/2009 99.49170 Mkt 01/04/2010 99.50620 Mkt 99.498950 49,749.48 Int: 09/09/2009 to O1/O1/2010 365.56 64) 95000 CRESCENT BK & TR LA (225645BH2) Financial Times Interactive Data DTD: 10/17/2007 Mat: 10/18/2010 4.75% 12/31/2009 102.91230 Mkt 01/04/2010 102.91250 Mkt 102.912400 97,766.78 Int: 12/17/2009 to O1/O1/2010 175.49 Page 8 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: 01/01/2010 Estate of: James T. Ayre Valuation Date: 01/01/2010 Account: 73h-01410-1-5 Processing Date: 01/29/2010 Report Type: Date of Death Number of Securities: 66 File ID: AYRE Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 65) 50000 KEY BK NATL ASSN OHIO (49306SFH4) Financial Times Interactive Data DTD: 09/12/2008 Mat: 09/12/2011 4.5% 12/31/2009 104.40610 Mkt O1/04/2C10 104.42130 Mkt 104.413700 52,206.85 Int: 12/12/2009 to O1/O1/2010 118.75 66) 100000 MIDFIRST BK OKLA CITY OK (59740JGP8) Financial Times Interactive Data DTD: 10/14/2009 Mat: 10/15/2013 2.75% 12/31/2009 98.98260 Mkt 01/04/2010 98.99480 Mkt 98.988700 98,988.70 Int: 10/14/2009 to 01/01/2010 588.19 Total Value: Total Accrual: Total: $3,138,455.62 $3,133,580.67 $4,874.95 Page 9 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099`s and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Account History ***`2118 M & T Classic Checking With Interest 21 East Market Street 1-800-724-2440 stmt P~~ng ~~~ w~n~~ a.a c~ Indicator D;~t® 02/01/2010 COMCAST CENTRAL CENTRAL PA $63.43 $5,054.88 01/29/2010 PA TREASURY DEPT ANNUITANT $1,544.31 $5,118.31 * 01/26/2010 INTEREST PAYMENT $1,32 $3,574.00 * 01!22/2010 Branch Telephone Transfer/Withdrawal $29 000.00 $3,572.68 ,~ , * 01/19/2010 CHECK NUMBER 1047 $88.01 $32,572.68 * 01/19/2010 PPL EU ELEC SVC $167.69 $32,660.69 * 01/15/2010 CenturyLink Telecom $25.07 $32,828.38 * 01/11/2010 CHECK NUMBER 1046 $1,120.00 ~ $32,853.45 * 01/07/2010 CHECK NUMBER 1042 $1,110.00 $33,973.45 * 01/06/2010 ATT 800-222-0300 AT8~T SERVS $49.80 $35,083.45 * 01/06/2010 CHECK NUMBER 1043 $100.00 $35,133.25 * 01/05/2010 CHECK NUMBER 1044 $134.46 $35,233.25 * 01/05/2010 AARP HEALTH CARE PREMIUM $209.50 $35,367.71 * 01/04/2010 COMCAST CENTRAL CENTRAL PA $63.34 $35,577.21 * 12/31/2009 US TREASURY 303 SOC SEC $754.00 $35,640.55 * 12/31/2009 PA TREASURY DEPT ANNUITANT $1,544.31 $34,886.55 * 12/24/2009 INTEREST PAYMENT $1.32 $33,342.24 * 12/22/2009 CHECK NUMBER 1041 $152.65 $33,340.92 * 12/16/2009 PPL EU ELEC SVC $173.67 $33,493.57 * 12/15/2009 CenturyLink Telecom $25.19 $33,667.24 * 12/10/2009 CHECK NUMBER 1040 $74.54 $33,692.43 * 12/07/2009 CHECK NUMBER 1039 $104.40 $33,766.97 * 12/07/2009 AARP HEALTH CARE PREMIUM $200.50 $33,871.37 * 12/03/2009 US TREASURY 303 SOC SEC $733.00 $34,071.87 * 12/01/2009 COMCAST CENTRAL CENTRAL PA $63.34 $33,338.87 * 11/30/2009 PA TREASURY DEPT ANNUITANT $1,544.31 $33,402.21 L This is not an official statement I 02/16/2010 10:23 AM 1