Loading...
HomeMy WebLinkAbout04-12-11i I 1505610105 REV-1500 EX (o2-u) (FI) enns lvania OFFICIAL USE ONLY PA Department of Revenue p Y County Code Year File Number UEF~NTMENT UE REVENUE Bureau of Indrndual Taxes INHERITANCE TAX RETURN PO BOX 280601 n r~ if Harrisburg, PA 1128-0601 RESIDENT DECEDENT d' ~ ~ ~ ~ ~lJ ~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 327-03-3201 01 /10/2010 12/26/1916 Decedent's Last Name Suffix Decedent's First Name MI Ranek Charles R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Gate of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax R.etum Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number __ Law Office of John C Oszu r.;tow r C.L (717) 243-7437 ___ __ __ First Line of Address 104 S Hanover St Second Line of Address City or Post Office Carlisle State ZIP Code PA 17013 REGISTER OF WILLS USE ONLY ~~. n ~' ~~ _ Y : ;=_.. _ ~ _ _~ r.. ;; DATE F?ILfD-~ -_~ l r• - Correspondent's a-mail address: johno@carlislepalaw.com Und penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is t e, correct and c mplete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S ~,`ijY ' (QF„ 1 N O SI LE FOR FI G ~U. i /~T~` AD ESS 140 Wil on . Ca ~ I , PA 17013 SIGNATURE OF PREPARE,. OTHER THAN REPRESENTATIVE ,//~/p.TE ,//p/ 104 ~{Hanover St., Oarlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY t/'+ Side 1 1505610105 LsoseLOlos J .,:. -~ ---~ . _, ;, ~_.. ;_• =.x ~-- -; _.. - ._•'; ;~) ---~ J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Charles R Ranek 327-03-3201 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. 203,000..00 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 1,654,080.90 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-wos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 10,200.,00 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 1,867,280.90 ', 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 38,855.,96 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............... 10. 1,328.,32 ___ 11. Total Deductions (total Lines 9 and 10) ................................. 11. 40,184.28 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 1,827,096.70 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 1,827,096.70 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 _ __ _ ._ _ 16. Amount of Line 14 taxable at lineal rate X .0 45 1,827,096.70 _ _. __ 17. Amount of Line 14 taxable at sibling rate X .12 __ 18. Amount of Line 14 taxable at collateral rate X .15 19. TAX DUE .........................................................19. ifL,L"1y.35 ',. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 1505610205 Side 2 1505610205 O J REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number DECEDENTS NAME Charles R Ranek --------- ------- STREETADDRESS 1346 Georgetown Circle ---- ---------- - -- ------- ---------- CITti' Carlisle ---- STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments ______ _ B. Discount 3. Interest 4,074.56 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval 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. (1) Total Credits (A + B) (2) (3) (4) (5) 82,219.35 82,074.56 144.79 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 .......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income ............................................ ^ c. retain a reversionary interest .............................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ~ ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994, and before 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 Jan. 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 or a 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(a)(1)j. • 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 78,000.00 ~ pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF Charles R Ranek FILE NUMBER 21-10-0107 A~~ 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 that is iointly-owned with right of survivnrchin mucf ha ,~~~~i„~oa ,,.. c..~,ea„~,. 11 ~~~~~~ aNa~c ~~ i~eeueu, inser< aaaiiionai sheets of the same size. REV-iso8 EX+ (11-io) ~ pennsyLvania SCHEDULE E r DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Charles R Ranek 21-10-0107 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Sale of Personal Property 1,009.00 2 2005 Buick LeSabre 9,000.00 3 M&T Bank Account 15004208611936 57,517.53 4 Sovereign Bank Money Market 1674060408 36,478.51 5 Sovereign Bank Checking Account 1671006488 19,895.46 6 Sovereign Bank CD 1675541153 22,763.63 7 Sovereign Bank CD 1675545303 20,686.95 g Smith Bamey Account 73H-00024-1-5 (see Attachement 2) 1,459,182.59 g Accrued interest & Dividends on #8 14,364.38 10 The Patriot-News refund 41.25 11 The Sentinel Refund 11.71 12 Century Link Refund 1.55 13 Smith Bamey Dividends 3,801.85 14 Comcast Cable Refund 1.01 15 Hoffman Roth Funeral Home Refund 100.00 16 Highmark Health Insurance Refund 24.00 17 2008 Federal Tax Refund 765.83 1 g 2009 Federal Tax Refund 148.00 1 g Unclaimed Property 21.90 20 Allstate Insurance -Hail Damage Reimbursement 8,2,02.85 21 PSI Distribution Fund 63.40 080.90 TOTAL (Also enter on Line 5, Recapitulation) $ 1,654, If more space is needed, use additional sheets of paper of the same size. REV-1516 EX+ {U8-U9} ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Charles R Ranek 21-10-0107 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is ves. ~~ mvre space is neeoea, use aaaiUOnai sheets of paper of the same size. R~`J-1511 EX+ (10-09) ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER - Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' Hoffman Roth Funeral Home 551.36 2 Nancy A Lennington -reception food reimbursement 326.89 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) ___ _ _ _ Street Address -_ City ----- ---- ----------- ---- State ZIP Year(s) Commission Paid: 2• Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City __ --_ ----------------------------_---- - - State ZIP Relationship of Claimant to Decedent 4. Probate Fees; 5• Accountant Fees: 6. Tax Return Preparer Fees: ~• The Sentinel -legal advertising 8 Cumberland County Law Journal -legal advertising s Allstate Insurance -homeowners & auto ~o BJ Weigle -house cleaning fees ~ ~ Borough of Carlisle -water & sewer 12 See Schedule H continued TOTAL (Also enter on Line 9, Recapitulation) I $ If more space is needed, use additional sheets of paper of the same size. 20, 500.00 1,116.50 125.00 113.20 75.00 1,263.73 250.00 329.70 14,204.58 38,855.96 Charles R Ranek Schedule H Continued File 21-10-0107 Item --__ Description __ _ -__- - -- ---- Value at Date of Number --------- --_ ---_. _ _ _ _. ------- -- -- --- ---------------------- Death 12 Carlisle Borough Tax Accountant -Property tax 3 550.79 13 Deluxe Checks 69.00 14 Diversified_Appraisal -House appraisal 350.00 15 _ Ibis Appraisal Services -personal property appraisal 300.00 16 Jarusewski Garage Door -repairs 135.00 17 - MA Clifford, Siding -hail damage repairs _- --- 75.00 18 -- Nancy Lennington - ,trash bags, stamps --- 43.47 Paul Stoltfus Roofing -hail damage 7 060.00 20 Paul Stone -hail damage 220.00 S ane Boulder -trash removal 250.00 22 Stanley Steamer -carpet cleaning 210.94 3 UGI - gas_ _._.--- _-- 517.58 24 Walnut Court Homeowners Association 960.00 25 ------ ___ _f __ -_ ___ __ ~ PPL electric ____ ___ - -_ 462.80 r --- -- _ _ ---- _----- ------- ----- ------ Total Schedule H Continued 14,204.58 RF.V-1517. FX+ 112-08) ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Charles R Ranek 21-10-0107 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ~r more space is needed, insert additional sheets of the same size. / ~tt~ycJ~ment ~ APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF CHARLES R. RANEK the undersigned personally inspected the following described prope . rtY All that certain piece or parcel of land, with the improvements thereon erec in the Borough of Carlisle, Cumberland County, Pennsylvania, bounded ted, situate follows: and described as Beginning at a point along the right-of--way for Georgetown Circle at the bou Lot No. 68; thence North 83 degrees 4S minutes 00 seconds East 28.00 feet t nd~' of along Lot No. 70 South 06 degrees 1 S minutes 00 seconds East 160.00 feet to a point; thence South 83 degrees 4S minutes 00 seconds West 28.00 feet to a point; thence al point; thence North 06 degrees 1 S minutes 00 seconds West 160.00 feet to a point, the laceng Lot No. 68 p of beginning. To the best of my knowledge and belief the statements contained in this re and correct, and that neither the em to port are true p yment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as 2010 is: of ,January 10, TWO HUNDRED THREE THOUSAND DOLLARS $203,000 The property was appraised as a whole, subject to the contingent and limitin outlined herein. g conditions Larry .Foote Pa. Certified General Appraiser GA-000014-L S ~~t'tC~Cnm~rt Estate ~ai~uat :on Date of~ Death: 01!10/2C1C UdiL'dCiOP. DdCe: Cl!,C%2CC Estate of: Charles ~. Rane:t Processing Date: O1/~9/201G Account; 73;r,_~~,C2,~_ 5 Report Type: Date ~. Deat-~ Num:cer of Secur=ties: '0 Shares Securit}~ File ID: Ri~N:~K3 or Par Description High/Ask Low/Bid Mean and/or Adjustment Div and Int Security A ~ s ccrua: .s Value 1! 589.54 Cash iCASk'! ~ - ---~- 589.54 ~) 1693 AT&T ~NC 1C0206R1U2) ccr; New York Stock Exchange ~ Oli OBi20~0 01;1112010 G7.39000 26.88000 H%L 27.22066 26.85000 H%L Div: 6.42 Ex: O1/G6/20~0 Rec: J1/08/ 2010 Pay: 02/ C1%2010 27•C85000 3% 34 ALCATEL-LUCENT (013904305) ~ 590.06 SPONSORED ADR New York Stock Exchange O1i08/2010 Olj_1/2010 3.78000 3.71000 H%L 3.82000 3.73000 H/L 4) 136 ALLiANT ENERGY CGRP (018802108) 3.760000 12.,, 84 COh'. New York Stock Exchange C1iG8/201.0 Olill%2010 33.25000 31.62000 H/L 32.41506 31.87000 H/L 5) 106 AMEREN CGRP ;023608102) 32.288750 4,39:..27 con; New York Stock Exchange 0'./08/2010 Ol.'ll/2010 27.22000 26.83000 HL '7.28000 27.05000 H L 6~ 15',9.9 COLJMBIA FDS SER TR I ('9765L850! ' 27.095000 2,872.,E : AX EXEMPT A Mutual Fund ;as quoted by NASDAQ) 01/08/201 13.09000 Mkt 7) 1408 EX};ON MOBiL CGRP (3023161^v2) 13.090000 l9, 89~~.~,9 ~~ OM New York Stock Exchange 01/08/2010 01;11/2010 69.75000 69.22000 H/L 70.52000 69.65000 H/L 8;' 69.785000 98 25- ~8 1047,36 JPMORGAN TR i (4812A145E) GRW & INCM A Mutual Fund (as quoted by NASDAQ) 01,'08%2010 24.47000 Mkt 9% 24.470000 25,628.90 4320 MFS SER TR iII (552984304) ";U:d H I I NCM A h;utual Fund (as quoted by NASDAQ) ' 01, 08/2010 7.38000 Mkt 7.380000 31,88:.60 Page 1 Please be aware of the following important information: The attached valuation rovides ~ of the estate shown. on page 1 of this document held through N;organ Stanley SmithpBarney LLCu memberhSIPC,(MSSB)tas ofsthe date shown on page 1 of this document. The valuation is provided to you using software by Estate valuations and Pricing Systems, Ir.c. (EVP`, a separate company that is not part of MSSB. MSSB provides the EVP service Co you at cest:. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuat.ior. i:= solely to assist you in preparing required estate (Form 706) and Service. This report is not ar, official account statement and whgle~itamayecontainodatabregardingoincomentlrabilRe,venue capital gains and losses, .t .s not an official tax statement. Please refer to the o n final statement ~ _e.~, information and any Form 1G99's and related materials. A1. data is believed to be reliable, however, i`or current acco;.:nt is not for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent guarantc_ed material or any attachment concerns tax matters, it is not that this purpose of avoidin intended to be used and cannot be used by a taxpayer for the:~ 9 penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer'; particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imc:~ or create new or additional duties to you, new or additional knowledge or ir.formaticn about ou, r,= .} your accou:its Y Your _lationships o~ Date of Death: Oi/10!2010 Valuation Date: 01/l0;'2~10 Processing Date: Ol/29;'2C1~~~ Shares Security or Par Description. High/Ask Low; Bid 10) 735 NUVEEN MD PREM INCOME MLZI FD (67061Q107) COA1 New York Stock Exchange ol, oe!2c~_o .4 . o1X~ 13.87000 ~' '3:~11i2C~0 .4.:'0X0 13.91SOG :!;':. -1% 292 VAA K.AMPEN .'R I[QV'I' GRADE MUNS (920929100; IoM New York Stock Exchange 01/08/2010 =3.92000 13.84000 H;L Oli 11,!X10 '3.93000 13.87006 HjL -2% 20000 ALLEGHENY CNTY PA Financial Times Interact_ve DataO BDS (X 72gVKJ8) DTD: 08/12/2009 Mat: 11/01/2029 5% 01/08%2010 O1/'_1/2010 Int: 081'_2;'2009 to 01/10,'2010 131 20000 ALLENTOWN PA FOR ISSUES DTD PR GO BDS (018340FW4) Financial Times Interactive Data DTD: 04/01/2004 Mat: 10/U1/2018 4% O1/08j20:0 01/11/2010 I..^.t ; 10/O1 X2009 to 01/10,'2010 14) 15000 AMBRIDGE ?A AREA SCH DIS;, ~~ „-, , Financial Times Interactive DataO BJJ `., ._3362K„4, DTD: 03/15%2005 Mat: 11/01;2024 4.25's 01/08/2010 0'.,'11/~C,O Int: 11/01/2009 to 01/10,'2010 151 20000 ARMSTRONG SCH DIST PA Financial Times Interactive DataO BD5 (042467GP9) DTD: 06!15/2006 Mat: 03/15;2025 5.25% O1; 08/2010 01;11/2010 Int: 09/15/2069 to 01/10;2010 161 15000 ATHENS PA AREA SCH DIST SCH REF G (047253GP8 Financial Times Interactive Data DTD: 04/01/2006 Mat: 04/15/2023 4.15% 01!08/2010 C~,~11/2010 int. 10;':5!2009 to 01!10,20'_0 98.764000 _:,233.04 4,055.88 20, 65E> , 90 411.11 19,64;..60 220.00 15,103.65 122.19 21,305.30 335.42 14,814.60 146.98 Page 2 Please be aware of the following important information: The attached valuation provides you with the value of the asses;; of. the estate shown. on page 1 of this document held through Morgan, Stanley Smith Barney LLC, member SIPC (MSSB) as of tr.e date shown on page 1 of this document. The valuation. is prov,ded to you using software by Estate Valuat:.ons and ~ricinc Systems, Inc. (EVP!, a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. Thy re_erences to EVF should in ro way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation ~s solely to assist you in preparing required estate (Form 706) and Service. This report is not an official account statement and whgletitamayecontainodatabregardingoincomentliabi7.~ties'..e capital gains and losses, :.t is not an official tax statement. Please refer to the original statement for current account information and any Form 1C99's and related materials. All data is believed to be reliable, however, it is not gL.aranteed nor accuracy, or completeness. MSSB and i[s affiliates do not provide tax or legal advice. To the exte.^.t that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used b a tax a~ purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on cheftaxpayer.~s particulaz circumstances from an independent tax advisor. Access to this information by MSSB, and our F or create new or additional duties tc you, new or additional knowled e or y A, does not im g information about ou, re' p~y y your ~atlor.ships o.° your dCCOUntS Estate of : Cha:ryes R . Ra::ek Account: 73h-00024-;-5 Report Type: Date of Death Number of Secur.~_es~ -~~ F1..e Imo: RAN:•K.i Mean and/or Div ar.d Int Security Adjustments Accruals Value 13.92250 13.890000 103.28000 Mkt 103.27900 Mkt '_03.279500 98.20800 Mkt 98.20800 Mkt 98.208000 100.69100 Mkt 100.69100 Mkt 100.691000 106.52800 Mkt 106.52500 Mkt 106.526560 98.76400 Mkt 98.76400 Mkt Date of Death: 01/10;'2010 . Valuation Date: O1/10%2010 P~ocessirg Date: O1/29i~2010 Shares Security or Par Description High!Ask Lo'h~/Bid '-~) 10006 BERKS CNTY PA G.0 BDS (C84509LA4i Financial Times Interactive Data ETC: C9 0_;'2002 Mat: '~~15i2C2? 4.~~0 0' '08 i~C" Estate of: Cha:-les R. Ranek Account: 73h-00024-1.5 Report Type: Date of Death Nurr,ber cf Securlt,~es: ~~ File ID: R.AN~'K3 Mean and/or Div and Int Security Adjustments Accruals value '~ `'"' .02.14700 Mkt ~~~%~1;2010 102.14500 Mkt Int: 11/15/2009 to 01/10/2010 102.146000 18. 20000 BERKS CNTY PA REFUNDING (084509MZ8) Financia' Times Interactive Data DTD: 09/15/2008 Mat: 11/15/2024 4.3% O1; 08%2010 01!11/2010 102.53600 Mkt 102.53500 Mkt Int: 11115%2009 to 01/10/2010 102.535500 19) 25000 CAMBRIA CNTY FA Financia_ Times Interactive Data 0. BDS 132033GB1i DTD: C1j15/1998 Mat: 08/15/2023 5% O1; 0812010 01!1112010 90.44600 Mkt 90.44800 Mkt Int: 08/15/2009 to O1/10/2010 90.447v^00 20! 25000 CENTRAL DAUPHIN PA SCH DIST REF GO NT (i533GOQH4) Financial Times Interactive Data DTD: '_0/01%2006 Ma~: 02%01/2030 4.5% O1;"08/2010 Ol; it/201p 102.62200 hlkt 102.62100 Mkt Int: 08'0;/2009 to 01.!10;2010 102.621500 21) 20000 CHESTER CNTY PA GO REF BD ;165573RV0) Financial Times Interactive Data DTD: 12/01;2006 Mat: 11/15/2029 4.15% 01;08/2010 Olill/20':0 103.85700 Mkt 103.85600 Mkt Int: 11%15%2009 to 01/10/2010 103.856500 22.' 25006 COLE TAYLOR BK CHICAGO IL (193296QK9) Financial Times Interactive Data DTD: 01/36/2008 Mat: 01/28/2011 4.35% 01/08/2010 O1/li/2010 103.21875 A/B 103.20180 Mkt Int: 07/3U/2009 to 01/10/20 103.210275 _0,214.60 72.57 20, 50-~. 10 131.39 22,611.5 X03.47 25,65'_,.38 <.:96.88 20,77;,:~~0 126 . 8l 10 483.33 23' 20000 CONEWAGO VY SCH DIST FA GO BDS (207135QU1) Financial Times Interactive Data DTD: 03''5/2008 Mat: 09%01/2023 3.75% 01,'08/201 01,'11/20'_0 98.19300 Mkt 98.19300 Mkt In'- : 09,01 - 2009 to Ol; 10/ 98.193000 2010 268.75 25,802.57 :9,633.60 Page 3 Please be aware of the fo'_lowing important information: The attached valuation rovldes of the estate shown on page 1 of this document held through Morgan Stanley SmithpBarney LLCu memberhSIPC~1(MSSB)tas ofsthe date shown on page 1 of this document. The valuation is provided to you using software by Estate valuations and Pr_cino Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cos'.. Tr:c references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valua~ion is solely to assist you :n 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, liabiities, capital gams 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 ~ntended to be used and cannot be used by a taxpayer `or t'-_,-. purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based cr. the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and or create new or additional duties to you, new or add~t•onai knowledge or information. about ou,you`YFA,ldoes nat imp:}- Y ycu. re~at ior.s~.lps ;; your accounts Date of Death: O1/10;'2~10 valuation Date: O1/10;"2010 P•.ocessir~g Date: O1 !29;'20:0 Shares Security or Par Description High;'Ask. Low/Bid 24) 20000 CRAWFCRD CENT SCH DIST PA CRAW GC BDS (234655HJ2' Financiai rimes Interactive Data DTD: 08;'~1!2C08 MaC: 02/0?/2020 4.4$ T oe%zol~ O1; il!2010 Int: 08/01/2009 to 01/10/2010 25; 25000 CUMBERLF,.'QD CiJTY PA MUN AUTH CO REF REV B (23C61NCK1 Financial Times Interactive Data DTD; 03/31/2008 Mat: 11/01/2019 4.25% 01;08j2010 01/11/'2010 Ir.t: 11/01/2009 to O1; 10/2010 26, 20000 DAPIIEL BOONE PA AREA SCr. DIST GO NOTES i236222ET8) Financial Times Interactive Data DTD: 08!15/2008 Mat: 08%15/2032 5% O1%OBi2Ci0 01,'.1/2010 Int: 08;15/2009 to O1!1G/2010 27; 50000 DAUPHIN CNTY PA GEN AUTH REV v_ Financial Times Interactive DataNT "TD ;238259WS01 DTD: 05/26/1993 Mat: 10/01/2015 0% 01/08/2010 01;11/2010 28; 15000 DELAWAFE CNTY PA AUTH SCH REV SCH RE`/ B 24600RBH6) Financial Times Interactive Data DTD: 03/01/2004 Mat: 03j15/2023 4.3% 01/08/20_0 Estate of: Charles R. Ranek Account: 73h-000:'4-1-5 Report Type: Date of Death Number of Securl~ies: 7p Fi:.e ID: F'AN~K3 Mean and,%or Div and ir.t Securi Ad;ustments Accruals Value ~~ 104.86400 ,`^.:{t 104.86300 Mkt 04.863500 100.27200 Mkt 100.27200 Mkt 100.272000 ~ ~~~ 20, 972.70 368.67 25,068.00 203.65 1C4.75900 Mkt 104.75800 Mkt i04.7585C0 402.78 66.56400 Mkt 86.57000 Mk r_ 86.567000 01;11/2010 110.72200 Mkt 110.72000 Mkt Int: 09/15;2009 to 01/10/2010 110.721000 291 25000 DELAWARE CNTY PA INDL DEV AUTH WTR FACS (2460i8DW2) Financial Times Interactive Data DTD: 1C/O1!1999 Mat: 06/01/2029 6$ 01;'08/2010 O1/11/201C 100.34400 Mkt 100.34100 Mkt Int: 12/01/2009 to 01/10/2010 100.342500 30~ 10000 EAST STROUDSBURG PA AREA SCH D GO BDS (275380ZS5) Financial Times Interactive Data DTD: 11,'01,'2004 Mat: 11%15/2018 4% 0:,'08/2010 0~:.~11;'2C!_0 100.73900 Mkt 100.73800 Mkt Ir.t: '_1~'_5,"2009 to O1%10/2010 lOC.738500 206.04 1Ei2 , 50 61.:.1 30,95':.70 43,28;.50 16,608.15 25,085.63 _~~, 073.85 Page 4 Please be aware of the following important information: The attached valuation provides you with the value of the asset;; of the estate shown on page 1 of this document held through Morgan Stanle Smit date shown. on page 1 of this document. The valuation is provided to you using software byCEstateeValuati.onssandal?r~cino~ Systems, Inc. (EVP?, a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. Tr:e references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation ~;; solely to assist you in preparing required estate (Form 7061 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, liabiii~.les, capital gains and losses, it is not an cfficial tax statement. Please refer to the original statement for current acco~.:n~ information and any Form 1099's and related materials. All data is believed to be reliable, however, it is not r~ .or accuracy, or completeness. MSSB and its affiliates do not rovide tax or , material or any attachment concerns tax matters, it i p legal advice. To the extent tha9~thas_tea purpose of avoid;n s not intended to be used and cannot be used by a taxpayer for the - g penalties that may be imposed by law. Any such taxpayer should seek advice based or. the taxpayer's particular circumstances from an independent tax advisor, Access to this information by MSSB, and your FA, does not im 1 or create new or additional duties to you, new or additional knowledge or information about you, your relationships cry your accounts Date of Death: C1/.0!2010 Valuation. Date: Oi/_0!2010 F:rocessl..g Date: 0!29%2010 Shares Security or Par Description. High/Ask Lcw/Bid 31; 40000 GARNET VALLEY PA SCN DIST GO Sc~ BD (36626aLA6) Financlal Times Interactive Data DTD: 0~!C?;2006 Mat: 02/.5/2024 4..50 ~~~ ~a 1 Estate of: Charles R. Ra::ek Account : 73'~ - 00014 - : - 5 Report Type: Nate of Deat:; Number of Securities; 7Q File ID: FAN^K3 Mean and !or Div and Int Security Adjustments Accruals Value '`' /~" 100.51100 Mkt 01;1,12:10 100.51000 Mkt Int: 08!15;2009 to 01!10%2010 '=00.510500 40,204.2E 32; 10000 GETTYSBURG PA MUN AUTH COLLEGE COLLEGE R (374311CJ5) 668.61 Financial Times Interactive Data DTD: 05/15%1998 Mat: 08/15!2023 5% O1{08!2010 ol;ll!2010 100.06000 Mkt 100.06000 Mkt Ir.t: 0815!2009 to O1/1C/2010 100.060000 10 006 33; 20000 JEANNETTE PA SCH DIST , .00 201.39 Financial Times Interactive DataO REF BD (472286HV8) DTD: 01/01;2004 Mat: 06%15/2023 4 5% . 01;08%2010 O1/11/20,0 '-01.144C0 Mkt 10i.143C0 Mkt Int: 12%15/2009 to O1/1C/2010 101.143500 X 228 7 34; 45000 LANCASTER CNTY PA ; . 0 62.50 Financial Times Interactive Data 0• BDS 514040QD9 DTD: 12/15,;2001 Mat: 11/01/X21 5% OIj08,'2010 C1,'11j20'_0 104.18X0 Mkt 104.177C0 Mkt Int: 11/01/2009 to 01;10/2010 104.'-79500 46 880 ;8 35; 20000 LANCASTER PA HIGHER ED AUTH CO HIGHER ED Financ l i (514328FW8) .}31.25 ia T mes Interactive Data DTD: 05/C1/2006 Mat: 04/15/2024 5% 01, 08/2010 O1, 11/X10 103. 96400 Mkt 103.96300 Mkt Ir.t: 1G/15/2009 to O1/10/X 10 103.963500 20,792.70 36; 20000 LANCASTER PA SCH DIST O 236.11 BDS (514 Financial Times Interactive Data 383QQ4) DTD: 01/15/2007 Mat: 06/01/2024 4 5% . 01,08/2010 O1/11/201~, 104.79400 Mkt 104.79300 Mkt Int: 12/01,'2009 to O1/10/2010 104.793500 2C,95d.70 37. 20000 LANCASTER PA SCH DIST O BDS 97.50 (5_4 Financial 'Cimes Interactive Data 383RL41 DTD: 01/15%2007 Mat: 06/01/2025 4 2% . 01/08/2010 01,'11j201~, 98.64300 Mkt 95.64300 Mkt Int: 12;%01%20C9 tC O1jiC/20'_0 98.643000 i9 726 60 91.00 Page 5 Please be aware of the following important information: The attached valuation provides you with the value of h ~•- of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of t~:e date shown on page 1 of this document. The valuation. is provided to ou usin sof~war t e as sc._..> Systems, Inc. (E/P), a se Y g _ e by Estate Valuations ar.d ?r:ci:::: ' paste company that is not part of MSSB. MSSB provides the EVP service to you at cost . T~:c references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valua=ion ;;, solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Reven::r~ Service. This report is not an official account statement and while it may contain data regarding income, liabi:!_t.es capital gains and losses, it ~s not an official tax statement. Please refer to the o n g~nai statement for current accou:;t information. and any Form 1099's and related materials. All data is believed to be reliable, however, it is nct ar , for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this gu ant~.ed material or any attachment concerns tax matters, it is not :.ntended to be used and cannot be used by a taxpayer for tY~ purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based en the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not im~~ or create new or additional duties to you, new or additional knowledge or information about ou, F•Y your accounts Y your relationsr.ips ar Date of Death: O1/10; 2010 Valuation Date: Oij1Cj2010 Processing Date: 01/29/2010 Shares Security cr Par Descriptor. ~ dig.,, Ask Low/Bid 38~ 35000 MAKPLE-NEWTOWN PA SCH DIST GO BDS (571363FD7; Financia~ Times Interactive Data DTD: 07,';5/2003 Mat: 04/01/2020 4~ Ol,~os~2olo ~o0.O1300 Mkt 0'i~"'~2`~'" 100.01400 Mkt Int: 10101!2009 to 01!10!2010 391 20000 MONTGOMERY CNTY PA HIGHER ED & REV BDS (613603LK3! Financial Times Interactive Data DTD: 09/15/1997 Mat: 10%01/2017 5.25% Oi,08,20~0 99.8660G Mkt O1/11j2010 99.92900 Mkt Int: 10/01/2009 to 01/10/2010 40' 10000 MOUNT LEBANON PA Financial Times Interactive DataO BGNDS i621813K26i DTD: 03/01/2004 Mat: 08j01/2023 4.4% C1/08j2010 Estar.e of : Cha:ries R . Ra::ek Account: 73h-~002.I_.•;_5 Report Type: Date cf Dea*:h number cf Securl~_es: 7p File Imo: RAND:K3 Mean and!or Div and Int Security Adjustments Accruals Value 100.013500 99.897500 01;11/2010 100.03200 Mkt 100.04900 Mkt Int: 08j01/2009 to 01/10/2010 100.040500 411 10000 PENNRIDGE PA SCH DIST Financial Times Interactive DataO BDS {7C8349LT0) DTD: 03/15/2003 Mat: 02%15/2022 4.7$ O1; 08/20:0 01,'11/2010 101.66300 Mkt 101.66100 MkC Int: C9%15/2009 to O1/1G/2010 101.662000 421 30000 PENNSYLVANIA ST Financial Times Interactive DataO BDS (7091416Q3) DTD: 12/21/2006 Mat: 03/01/2026 4.5% 01/08/2010 01;11/2010 105.22800 Mkt 105.22600 Mkt Int: 09%01;2009 to 01/10/2010 105.227000 43' 20000 PENNSYLVANIA ST GO REF BD (709141E35) Financial Times Interactive Data DTD: 06/10i20G3 Mat: C7j01/2022 4.5$ 01,'08 j 2010 01;11/2010 103.80000 Mkt 103.79700 Mkt Int: O1/01;2010 to 01/10/2010 103.798500 441 20000 PENNSYLVANIA ST GO BDS (709141ZQ11 Financial Times Interactive Data DTD: 01%01/2003 Mat: 01/01/2022 4.75% 01;08/2010 0,,~,1/20~`~ 103.92100 Mkt '_03.91800 Mkt Ir.t: 01,'0'_;'2010 to O1/1Oj2010 103.919500 35,u04.~3 385.OG 19, 9"79.50 288.75 10,004.05 194.33 10,166.20 :89.31 31,568.10 483.75 20, 759.7 22.50 20,783.90 "1.3.75 Page 6 Flease be aware of the fallowing important information: The attached valuation provides you with the value of the asses of the estate shown or. page 1 of this document held through Morgan. Stanley Smith Barney LLC, member SIPC {MSSB) as of the date shover. on page '_ of this document. The valuation is provided to you using software by Estate Valuations and _ci^o Systems, Inc. iEVP;, 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 ir.corne, liabilities. capital gains and losses, .t is not an official tax statement. Please refer to the original statement for current acco~.:nt information and any Form 1099's and related materials. All data is believed to be reliable, however, ; for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extentnPhagua~asteed material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer :`or the purpose of avoding penalties that may be im osed b law. An such particular circumstances from an independent Pax advisor. Access to thispinformatiodn byeMSSBvlandbyour F~,,tdoesanrafemp~~~ or create new or additional duties to you, new or additional knowledge or information about ycu, ycur relations::ips ory )~Clir 3000l;P.tS Date of Death: 01/10!2010 valuation Date: ~1/.p!2010 ' ~rocessirlg Date: Oi/29!2C10 Shares Security or Par Description ___ __ ___------ Hig:~; Ask Low/Bid 451 25000 PEI`INSYLVANIA ST HIGHER EDL FAC REV BDS ;?0917NDR2; Financia~ Times Interactive Data DT~': 02%~01j1999 Mat: C8/O1;'2014 5.250 o1~Ga '2~~10 Ol j l1,'2C10 101 . 145GC Mk! 101.14500 Mk' Int: 08jO1j2G09 to 01!10/2010 46) 10000 PENNSYLVANIA ST HIGHER EDL FAC REV BDS (~ Financial Times Interactive Data -0917NLS1) DTD: 11/01/2001 Mat: 07/15/2021 5% 01/08/2010 Clill/201C 107.79700 Mk 107.78400 Mkt Int: C7/15j2009 to 01/10/2010 47) 5000 PENNSYLVANIA ST HIGHER EDL FAC REV BDS 170917RGH2; Finar.cia; Times Interactive Data DTD: 06/61/1998 Mat: 04/01/2019 5% O1jC8/20,.0 O1/11/201.0 100.65000 Mkt 100.05000 Mk r_ Int: 10;C1i2009 to 01;10/2010 48) 20000 PENNSYLVANIA ST HIGHER EDL FAC REVENUE B ;70917RSA4) F~nancia~ Times Interactive Data DTD; 07/01/2008 Mat: 06/15/2028 4.375% O1%08/2010 O1%li%2010 101.22800 Mkt 101.22700 Mkt Int: 12/15/20p9 to 01/10/2010 49) 20000 PENNSYLVANIA ST PUB SCH BLDG A SCH LEASE 1709207DK7) Financial Times Interactive Data DTD: 12/28/2006 Mat: 06/01/2032 4.5% 61/08/2010 Olill/2010 92.73000 Mkt 92.73000 Mkt Int: 12!01/2009 to 01/10/2010 50) 10000 PENNSYLVANIA ST TPK COMMN OIL REF REV B f709221MM4j Financial Times Interactive Data DTD: 11,08;2006 Mat: 12/01/2028 4.375% O1j08/2010 01/11/2010 94.75700 Mkt 94.75700 Mkt Int: 12/01/2009 to 01/10/2010 51) 20000 PENNSYLVANIA ST TPK COMNIIV TPK TPK REV B (70922sRC7) Financial Times Interactive Data DTD: 06/22;'2006 Mat: 12/01/2025 5% 01/08%2010 Oljll/2010 105.63800 Mkt 105.63600 Mkt Int: 12/0_;2009 to 01/10/2010 Estate of Charles R. Ranek Account: 73h-OOC24-1-5 Report Type: Date of Death Number 0~ SE?Cllrlt_E'S: 7C Fi:.e ID: F:AN:~:K3 Mean and/or Div and Int 5ecuric:y Adjustments Accruals Value 10..145000 t 107.790500 100.050000 101.227500 92.730000 94.757000 105.637000 25,236.25 579.~9 10, 7-~9. 05 243.06 5,OC2.~0 68.75 20,245.50 60.76 ~_~,546.00 `.37.50 9,475.7p 47,4p 21,127.40 =0:x.33 Page 7 Please be aware of the folla~.~ing important information: The attached valuation provides you with the value of of the estate shown on page 1 of this do~~ument held through Morgan Stanley Smith Barney LLC, date shown on page 1 of this document. The val the asse~_s Systems, Inc. 'EVP), a separate company that is not uation is provided to you using software by EstateeValuationsSandaPr~ciroe part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be ar. endorsement of EVP by MSSB. The purpose of th..s vai solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the I:nte Service. This report is not an official account statement and while it may contain data regarding income, liauation i:~ capital gains and losses, it is not an official tax statement. Please refer to the original statement f rnal i2evenue information and any Form 1099's and related materials. All data is believed to be reliable, however, it is bil.i_ies, or current accot:nt or accuracy, or completeness. MSSB rind its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is rot intended to be used and cannot be used b a r not guaranteed purpose of avoiding penalties that may be imposed by law. Any such Taxpayer should seek advice based on the taxpayer':: particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FAaxdOeSr fr,r the or create new or additional duties to )you, new or additional knowled e or information abou,. ou, r g no_ im;,.y r y your accounts you- re,ationships o: Dale oL Death: 01/10!2010 valuatioi: Dace: O1/10!2010 ' Processing Date: ~C1/29'2C~10 Shares Security or Par Description. ___ High!Ask LowjBid -- -- 52) 15000 PENNSYL'JANiA ST TPK CGMMN TPK REV BDS ;i09223XP1 Financial Times Interactive Data DTD; 10;27/2009 Mat: 12/01/2022 4.375 °s 01/08/2610 99.75200 Mkt 01!11!2610 99.75200 Mkt Ir.t: 10/27/2009 to 01;10/2010 53; 25000 PERKIOMEN VY SCH DIST PA Financial Times Interactive Data BDS (714145NP0 DTD: 11;'01/2005 Mat: 03/01/2019 4$ O1!08j2010 Estate of: Charles R. Ranek Account: 73h-00024-]-5 Report Type: Date of Death 1Vumber of Secur~.es: 7Q Fl--e TD` RAN;_K3 Mean. and/or Div ar.d .n t. ~;PC,,~.-:. y, Adjustments Accruals value 99.752000 O1!il/2010 100.63300 Mkt 100.63400 Mkt Int: 09j01/2009 to 01/10/2010 100.633500 54) 15000 PHILADELPHIA PA SCH DIST Financial Times Interactive Data C BDS :717880235) DTD: 12;'_5/1998 Mat: 04/01/2023 4.5$ 01!08; 2010 01;'11/2010 100.11400 Mkt 100.11200 Mkt Int: 10/01;2009 to 01!10/2010 100.113000 55) 15000 PITTSBURGH PA SCH DIST Financial Times Interactive Data BDS (72~2765L9) DTD: 10/01,'2004 Mat: 09/01/2022 4.25% 01/08/2010 O1;li/2C~0 1 ..34200 Mkt '_01.34106 Mkt Int: 09jC1;'2009 to O1i10/2010 101.341500 56' 20000 READING PA. SCH DIST Financial Times Interactive DataC S~N„~L 1755638UE1' DTD: 08/15/2008 Mat: 03%01/2025 4.375's 01;08/20'_0 01!11/2010 102.14600 Mkt 102.14500 Mkt Int: 09%01/2009 to 01/10/2010 102.145500 57' 20000 SENECA VY PA SCH DIST Finar.cia_ Times Interactive Datao BDa (8_7207LV3) DTD: 08/15/2005 Mat: 01/01/2021 5% 01;'08/2010 01%11/2010 105.92300 Mkt 105.92000 Mkt Int: 01;0112010 to O1/1C/2010 105.921500 58; 25000 SOUTHEASTERN PA TRANSN AUTH PA REV BDS (842035FA0) Financial Times Interactive Data DTD: 02/01%1999 Mat: 03/01/2024 4.75% 01,'08/2010 O1;'11~2C10 100.25700 Mkt 100.25700 Mk,t Int: C9/0',-2009 to O1/1C/2010 100.257000 14,962.80 133.07 25,:58.38 359.33 15,01.6.95 ].85.63 15,201.23 228.44 20,429.1p 3].3.54 21,189.30 25.00 2~, 064 .25 425.52 Page 8 Please be aware of the follow,ng important information: The attached valuation provides you with the value of of the estate shown, on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB` date shown on page 1 of this document. The valuation is - the asse!.s Systems, Inc. IEVP) provided to you using software by Estate Valuations andaPr-~f ~..e a separate company that is not art of P MSSB. MSSB provides the EVP service to you at cost. The references to EVP should i^ no way be considered to be ar. endorsement of EVP by MSSB. The pun ose of -cinr solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Ir Service. This report is not an official account statement and while it may contain data regarding incomes laluaton i;> capital gains and losses, it .s not an official tax statement. Please refer to the original statement for'terr.al Ftevent:e information and any Form 1099's and related materials. All data is believed to be reliable iabiiities, for accuracy, or completeness. MSSB and its affiliates do not current account material or any attacY:ment concerns tax matters, it is not intended to be used and cannot behuosedeb at~is not gfarantt:ed provide tax or legal advice. To the extent that this purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the tax a particular circumstances trom an independent tax advisor. Access to this information by MSSB, and your FAaxpayer _cr th~~ or create new or additional duties to 'you, new or additional knowledge or information. about ou, P Yen':; does r,ot ~mp.y your accounts Y your relations:.ips o~- Date o~ Jeath: O1/10;2;,1~ Valuation Date: O1/10;'X10 " Rroces'si~:g Date: O1i29%'20'0 Shares Securi~y or Par Description _ Hig /Ask Low/Bid 591 20000 SPF.ING-FORD AREA SCH DIST PA Financial Times Interactive Data O BDS ;849534~;X DTD: 08%01/2001 Mat; 09/01/20:9 5% O1 '`08 '20' 0 Estate of: Cha:-les R. Rar.ek Account: '73h-00024-I-5 Report Type: Date of Death Number of Securi~ies: 7C File IP.: ~:ANi:K3 Mean. and/or Div and Int Security Adjustments Accruals Value 01/11;'2010 107.29306 Mkt lc~.zaloc ~tr.t :nt: 09;01/2009 to C1; 10/2010 107.287000 ~: 457 40 60! 10000 SPRING-FORD AREA SCH LIST PA G.O. BDS i849534GH9j Financi : 358.33 a Times Interactive Data DTD: C8/O1/2001 Mat: 09/01/2022 5% 0'1,!08/2010 0111;-'2010 107.37900 Mkt 107.36606 Mkt Int: 091~i;2009 to 01/10/2010 ~07.372~00 10,7:;7.25 61; 15006 SPRING-FORD AREA SCH CIST PA GO BDS Financi l (849534KJ0) 179.:,7 a Times Interactive Data DTD: 03/15/2005 Mat: 09/01/2022 4% 01/08/2010 X /11/2010 100.12100 Mkt 160.12100 Mkt Int: 09/01/2009 to 01/10;2010 100.121000 15,018.15 6X 15000 STATE PUB SCH BLDG AUTH PA COL COLLEGE R i ~'15.C0 Financia~ Times Interactive Data 85732MHA8) DTD: 05115i~2009 Mat: 10;'01%2022 4% 01%08/201;; ~~=; 11izX~ 99.oa2oc Mkt 99.08360 Mkt Int :-Oi X i X09 to 01; 10%2010 99.082500 . _ 63) 30000 TULPEHOCKEN PA AREA SCH DiST GO ~ , 862 ..38 y6~ JO BDS Financial Times Interactive Data (899491663) DTD: 10/15/2004 Mat: 08%15/2018 4.125% 01/08/2010 01,!11/2010 100.05500 Mkt 100.06000 Mkt Int: 08!15/2009 to 01/10/2010 100.057500 30,017.25 64) 20000 UN_V PITTSBURGH OF THE COMWLTH REV BDS 498.44 Financial Times Interactive Data (91335VGW0) DTD: 0313'_!2009 Mat: 09/15/2022 4 25$ . 01;0812X0 01,'1112010 104.63700 Mkt 104.63600 Mkt Int: 09115,'2009 to 01/10/2010 104.636500 ?C 92_~ 651 20000 UNIVERSI"I'Y AREA JT AUTH PA SWR SWR REV B - 30 271.53 Financial Times Interactive Data (914054CP4j DTD: 08j15/2001 Mat: 11/01%2022 5% 01108/2010 OI/11j201~ :02.23800 Mkt 102.23500 Mkt ir.t: iljOli2009 to 01/10/2010 1 02.236500 20,447.30 191.67 Page 9 Please be aware of the following important information: The attached valuation provides you with the value of tr of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC ;MSSB' date shown or. page 1 of this document. The valuation is ,e asse•_s provided to you using software b E ~ a' °' `~'' y state Valuateions and _:cin~~ ystems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to yot: at cost Th.; references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this val~ solely to assist you ir. preparing required estate (Form 706) and gift tax returns for submission to the Internal uaton ervice. This report is not an official account statement and while it may contain data re ardin income, li capital gains and losses, it is not an official tax statement. Please refer to the original statement for current!`eJen~e information and any Form 1099's and related materials. All data is believed to be reliable,g g an " °r~ies, for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent tha acco,:nt material or any attachment concerns tax matters, it is not intended to be used and cannot behuosedeb at is not guaranteed purpose of avoiding penalties that may be imposed b t this y law. Ary such taxpayer should seek advice based on the taxpayer ;; particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FAaxdoesr for the or create new or additional duties to ycu, new or additional knowledge or information. about not imp ;.y your accoun-s You, your relationships or Date of Death: 01/1012010 Vaiuat~on Date: O1;1Oj2010 Processing Date: C1/?9/~010 Shares Security or Par Description -- ----- Hig::'"Ask Low/Bid 661 X000 UPPER DUBLIN PA SCH DIS _____ Financial Times Interactive Datap BDS (915730QT5i DTD: 06,115/2008 Mat; 11/15/2029 4.3750 olioaizolo Estate of: -~haz-_es Ka ~:ek Account. 73h-00024- _ 5 Report Type: Date of Death Number cf Securlt:es: 7p File :~;: R.A,~;FK3 Mean and!or Div and Znt Security Ad,ustments Accruals Value 01,!11%2010 100.72300 Mkt 100..72300 N1kt InL: =li_5i20C9 to 01/10/2010 100.723000 20 ly4 ~0 6~! 20000 WALLENFAUPAC{ PA AREA SCH DIST GO BDS 13 ~8 Financial Times Interactive Data 932432Pr8; DTD: 06j15/2005 Mat: C9/O1/2021 4.25% 01/08/2010 01/11;2010 100.38700 Mkt 100.38600 Mkt Int: 09/Ol/2009 to 01/10/2010 lOC.38650C 68) 20000 WEST CHESTER PA AREA S S 20, 07?. 30 304.58 DataEF GO Financial Times InteractiDe BD (952030YZ 1) DTD: 11/01/2006 Mat: C2/15/2026 4 5~ . 01!08/2010 O1/11/2C10 1C3.10200 Mkt 103.10100 Mkt Ir.t: 08/l5%20C9 to 0:!10/2010 103.101500 711 704 EXXON MOBIL CORP (302290101) 2C,62C.3C 362.SC COM New York Stock Exchange O1/08;201C 01!11;2010 69.75000 69,22000 H/L 70.52000 69.65000 H;L 721 176 LUCENT TECHNOLOGIES INC (549463107) 69.785000 47,:29.64 COM New York Stock Exchange 11,i3G/2006 2.61000 2.55000 H/L Last price available cn 11/30/2006 2.580000 r:/A Total Value: Total Accrual: Total: S1,473,546.97 -'- -____ $1,959,182.59 $19,364.38 Page 10 Please be aware of the following important information: The attached valuation prcvides you with the value of of the estate showy, on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC iMSSBi •r date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations andPe asse?s Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at coss `,_ ~.•e references to EVP should in no way be considered to be an endorsement of EVP by MSSB, The purpose of this .ra P•._cing solely to assist ou in t Th•:: Y prepar;ng required estate (Form 706) and gift tax returns for submission to the Internal R ~~~ Service. This report is not an official account statement and while it may contain data regarding income 1 lua,,..or. capital gains and losses, it is not an official tax statement. Please refer to the o n final even..e information and any Form 1099's and related materials. All data is believed to be reliable, however, it is iabiiities, for accuracy, or completeness. MSSB and i g statement for current accot:nt s a filiates 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 tax aoeTguarantc~ed purpose of avoiding penalties that may be imposed b law. Y Any such taxpayer should seek advice based or. the taxpayer :; particular circumstances from an independent tax advisor. Access to this informaticn by MSSB, and your FA, does for thc~ or create ne~w~ cr additional duties to you, new or additional knowledge or information: about ou, not imp,y Your acco~.;r.ts Y your relationships or LAST WILL AND TESTAMENT ~ O ~~ OF CHARLES R. RANEK I, CHARDS R. RANEK, of Cumberland County, Pennsylvania, do make, publish and declare this ~s and for my Last Will and Testament, hereby expressly revoking all wills and codicils made by me heretofore, and dispose of my estate as follows: ITEM 1: I direct the payment of my just debts and funeral expenses, including a suitable and proper grade marker, as soon as conveniently can be done following my decease. ITEM 2: I direct ithat all State and Federal Transfer Inheritance Tax, Estate Tax, Succession Tax or any other tax, including any interest, assessments or penalties thereon, that may become due ar~d payable by virtue of my death, or by virtue of the passing of any property either under m}j- Last Will and Testament, or in any other manner, shall be paid from my residuary estata, just as if such taxes were my debts, and no beneficiary shall be required to pay or refundi any part thereof. ITEM 3: All of tha rest, residue and remainder of my estate of whatsoever nature and wheresoever situate, I give, devise and bequeath to my daughter, NANCY A. LENNINGTON. If my dlaughter does not survive me, then my residuary estate shall be distributed to my granddaughter, ASHLEY E. LENNINGTON. ITEM 4: In the administration of my estate, my Executor shall have the following powers without leave of'court in addition to, but not in limitation of, the powers granted by law to the Executors of estates, which powers shall continue after the termination of my estate until actual distribution of the assets: A. To receive in the estate, real or personal property, to which I may be entitled at the time of my death, which my Executor may deem for the best interest of the estate without being required to convert said assets. B. To invest and reinvest in such securities as a prudent investor of intelligence and discretion would buy for herself for investment, and not for speculation, giving due regard to the safety of the principal and the adequacy of the income. C. To sell or buy real estate without Court order at public or private sale; to make, execute and deliver or receive good and sufficient deeds of conveyance and give or receive good title therefore; to reinvest the proceeds as if they had originated in personal property; to mortgage or encumber any real estate comprising part of my estate, harrowing the necessary funds from any source, including themselves; to improve any property or othervvise expend principal funds for the upkeep and welfare of any properties; to release, vacate and abandon the same; to grant and acquire licenses and easements with respect thereto; to make improvements to or upon the same; and in general to do all things necessary in the management of the properties as if they are the owners thereof, including the right to let property and to make leases for any term including beyond the terms of the trust. The purchaser shall not be required to see to the proper application of proceeds but may pay the same over to the Executor. D. To make distribution hereunder in cash or of property and securities in kind at fair market value at the time of such distribution and in such a manner as to be fair, equitable and just to all concerned. Distributions of property and securities are not required to be identical among the beneficiaries or the shares, and some may receive one type of property and/or security while another may receive another type of property and/or security. 2 F. To exercise any election or privilege given by the federal and other tax laws, ICICIUdll1g but not limited to, the election to claim deductions for federal estate tax or for federal income tax purposes, and the election of the method of payment of pension, profit- sharing, individual retirement account, and any other similar benefits. In addition, m y fiduciary, in his sole discretion, may make or not make equitable adjustment amon the 9 beneficiaries, without the consent of the beneficiaries, for the exercise or non-exercise of any election or privileges. G. To disclaim and/or renounce any amounts to which I may be entitled from an Y trust or estate of which I am a beneficiary if my fiduciary, in such fiduciary's sole discretion believes such renunciation or disclaimer would be appropriate. ITEM 5: I nominate, constitute and appoint NANCY A. LENNINGTON, to be Executrix of this, my Last Will and Testament. If she is unable or unwillin to serve 9 or continue to serve as Executrix, ASHLEY E. LENNINGTON shall serve as Executrix. No Executrix or Custodian shall be required to give bond. ITEM 6: Wherever the context requires, the masculine gender shall include the feminine gender and neuter gender, and vice versa, and the singular shall include the plural, and vice versa. IN WITNESS WHEREOF, I have hereunto set my hand and seal this Ada of Y '~ ,_.,__, 2009. \ ~ /',~`/ ~-, CHARLES R. RANEK 3 ~~ Signed, sealed, published, acknowledged and declared by the above-n CHARLES R. RANEK, as and for his Last Will and Testament, in the resence ofTestator, at hls request, in his presence and in the resence of each oth us, who, subscri p er, have hereunto bqd our names as witnesses thereto. ~= ~ ~ 0f ~ ~~" Cam'/ ` - ;~ - -- ~~~ ~~ 4 ~~ ~e COMMOr~JWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: I, CHARLES R. RANEK, Testator, who signed the foregoing instrument, having been dull qualified according to law, acknowledge that I signed and executed the instrument as my free and voluntary act for the purposes therein contained. Sworn to pr affirmed and acknowledged before me by CHARLES R. RANEK, the Testator, phis ~ `'r day of f~ r. , 2009. .~ Notary Py~blic ~ - CHARLES R. RANEK . ,. _~_.;,~,,~,~'~r'W°aitil Ot PennS iV ___ 3" NOTARIAL SEAL KIi~18ERLY R. LEO, Notary Public Carlisle Eo~~,u~!~, County of Cumberlar ~ !.!ly Carnm~ssbr, Expires Oct. 10, 20C~' i i~G i~ i~w ~~ w ~~ wiv~nrivgvvvtAL ~ H OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS: WIe, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw Testator si nand execute the instrument as his Last Will and Testament; that he signed and exe 9 ted it vv~llingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses; that Testator is known to each of us; and that to the best of our knowledge and observation the Testator was at the time eighteen (18) years of age or older, of sound mind and under constraint or undue influence, ,/n° ~~.~ Sworn toor affirmed and subscribed to before; me by ~ I I ~~ r l ~ L ~5~~~~,tT ; ~~iL and~,J~~i--~:~`:~~~,; ~~~;~., ~~ , ~~ witnesses, this d,ay of /~~^ - ~- ~-- 2009. -~ ~' _ ~ ~~ Notary Public NOTARIAL SEAL. KIMBERL.`f R. LEO, Notary Public Carlisle Boro:g;,, Uounry of (;umberland ~ My Comrri~s~~~r; !=xpire: Uct .0, 2009 5