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Home My WebLink About04-18-11__ J 1505610140 REV-1500 EX (°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box 2sosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 1 0 1 4 4 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 9 3 2 4 2 1 1 9 0 1 2 2 2 0 1 1 0 8 2 3 1 9 2 1 Decedent's Last Name Suffix Decedent's First Name MI M A S L A N D I I I F R A N K E (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 1MITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death 4. Limited Estate ~ 4a. Future Interest Compromise (date of prior to 12-13-82) ~ 5. Federal Estate Tax Return Required OX 6. Decedent Died Testate (Attach Copy of Will) ~ death after 12-12-82) 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received ~ (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFI DENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number I V O V O T T O I I I E S Q 7 1 7 2 LI 3 3 3 4 1 First line of address M A R T S O N L A W Second line of address 1 0 E H I G H S T City or Post Office C A R L I S L E O F F I C E S State ZIP Code REGISTER OF WILLS USE QNLY ~ :: _:.~ - , _, - _ ;- r;~~i ;. _. _..., -- ..._ _• - __:; , ,, - ~A7~~FILED ~' __ -+- -~-~ -~ , _. ., ~- . ~-i P A 1 7 0 1 3 c~=. Correspondent's a-mail address: I O T T O O M A R T S O N L A W• C O M Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG TUR OF P ESPONS LE FO FILIp{~ RET RN DATE ADDRESS 195 HEISERS LANE CARLISLE SIGNATU OF~PREPAR,~,9THER THAN REPRESENTATIVE DAT 1,0 E High St Carlisle PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 150561014() ~- % PA i,7ni.~ J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: FRANK E• MASLAND, III 1 9 3 2 4 2 1 1 9 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 2. Stocks and Bonds (Schedule B) ...................................... 2. 3 9 1 8 5 9, 3 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. 5 8 7 1 5. 5 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8~ Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 5 5 D 7 D 4, 8 3 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 1 D D 1 2 7 9, 6 5 9. Funeral Expenses and Administrative Costs (Schedule H) ................. . 9. 3 3 7 7 9 . ? 7 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ..... ....... . 10. 1 9 9 6 0 . 0 0 11. Total Deductions (total Lines 9 and 10) ....................... ....... . 11. 5 3 7 3 9 . 7 7 12. Net Value of Estate (Line 8 minus Line 11) .................... ........ 12. 9 4 7 5 3 9 . 8 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .............. ........ 13. 1 8 D D D D . D 0 14. Net Value Subject to Tax (Line 12 minus Line 13) .............. ........ 14. 7 6 7 5 3 9 . 8 8 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 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X •045 7 6 7 5 3 9. 8 8 1 s. 3 4 5 3 9. 2 9 17. Amount of Line 14 taxable at sibling rate X .12 D D D 17. D. D D 18. Amount of Line 14 taxable at collateral rate X .15 D D D 18. D. D D 19. TAX DUE ............................................... ....... 19. 3 4 5 3 9. 2 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610240 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME .FRANK E. MASLAND, III STREET ADDRESS 1 LONGSDORF WAY CITY CARLISLE Tax Payments and Credits: ~• Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 1,726.96 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. File Number 21 11 0144 STATE ZIP PA _ 17013 (1) - 34,539.29 Total Credits (A + B) (2) 1,726.96 (3) (4) 0.00 (5) 32,812.33 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROP RIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : .............................................. ........................ a b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or .... ...................................................... ...................................... d. receive the promise for life of either payments, benefits or care? 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........ ................................... .... ....... ...... ............. Did decedent own an "intrust for" orpayable-upon-death bank account or security at his or her death? ......... X ^ ^ Q 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................. . I Xl f-1 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)]. 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(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;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. REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER _FRANK E. MASLAND, III 21 11 0144 All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2990 shares, Manulife Financial Corp. CUSIP 5601R106 52,257.72 See attached 2. TD Ameritrade Account # 789188940 146,690.50 See attached 3. Walnut Street Securities Account # SW8-150851 192,501.10 See attached 3 a. Dividend on Item 3 410.00 TOTAL {Also enter on line 2, Recapitulation) I $ 391,859.32 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8c MASC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER FRANK E. MASLAND III 21 11 0144 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointty-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 1. M&T Bank checking 94231850 31,229.71 ($31 229 61 + $ 10 . interest) 2. M&T Bank checking 58064354 ($17,528.59 + $.OS interest) 17,258.64 3. Walnut Street Securities Account SW8-150857 Fixed income, cash 888 77 4. Walnut Street Securities Account SW8-150857 Cash 403.85 5. Cumberland Crossings, refund 2,355.41 6. BNY Mellon, dividend check issued 3/19/10 313.17 7. Genworth Financial, Long Term Care Insurance benefit 5,580.00 8. Miscellaneous cash receipts 685.95 TOTAL (Also enter on line 5, Recapitulation) I~ $ 58,715.50 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY FRANK E. MASLAND III 21 11 0144 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 ins yes, ITEM DESCRIPTION OF PROPERTY -' NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. M&T Bank IRA 1600041258 442,704.83 100.00 442 704.83 ($442,404.83 + $300.00 dividend) , Beneficiaries: See Schedule J 2. Jonathan Masland, son, 1/3/11 13,000.00 100.00 13,000.00 3. Melissa Masland, daughter-in-law, 1/3/11 13,000.00 100.00 13,000.00 4. Dexter Masland, grandchild, 1/3/11 5,000.00 100.00 5,000.00 5. Trevor Masland, grandchild, 1/3/11 5,000.00 100.00 5,000.00 6. Ingrid Clark, grandchild, 1/3/11 6,000.00 100.00 6,000.00 7. Frank Clark, great-grandchild, 1/3/11 6,000.00 100.00 6,000.00 8. David Clark, grandchild, 1/3/11 6,000.00 100.00 6,000.00 9. Nicholas Anderson, grandchild, 1/3/11 9,000.00 100.00 9,000.00 10. Ester Schrader, grandchild 1/3/11 9,000.00 100.00 9,000.00 11. Frank E. Masland, IV, son, 1/3/11 6,000.00 100.00 6,000.00 12. Yvonne Masland, daughter-in-law, 1/3/11 6,000.00 100.00 6,000.00 13. Michael Masland, grandchild, 1/3/11 6,000.00 100.00 6,000.00 14. Charlotte Masland, grandchild, 1/3/11 6,000.00 100.00 6,000.00 15. Christopher Masland, grandchild, 1/3/11 6,000.00 100.00 6,000.00 16. Catherine Masland, grandchild, 1/3/11 6,000.00 1 00.00 6,000.00 TOTA L (Also enter on Line 7, Recapitulation) $ 550,704.83 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER FRANK E. MASLAND III 21 11 0144 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffinan Roth Funeral Home, Carlisle PA 2,218.34 2. Dickinson College, funeral reception 3,283.50 3. Allison United Methodist Chuuch, ministerial donation 1,000.00 4. St. John's Episcopal Church, ministerial donation 1,000.00 5. Frank E. Masland, IV, reimbursement for funeral reception expenses 653.78 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: Martson Law Offices 25,000.00 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: Register of Wills of Cumberland County 502.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. Register of Wills Short Certificates 8. , Register of Wills, filing fee Inheritance Tax Return 16.00 9. , EVP stock valuation 15.00 10. M&T Bank, wire transfer fees 16.65 11. M&T Bank, checking account service fees 60.00 14.00 TOTAL (Also enter on Line 9, Recapitulation) I $ If more space is needed, use additional sheets of paper of the same size. 33,779.77 REV-1512 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ~~ i A i t ur FILE NUMBER FRANK E. MASLAND III 21 11 0144 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. M&T Bank checking 94231850, outstanding checks on date of death 12,000.00 2. IU.S. Treasury, 1040 2010 income tax due I 6,444.00 3. IPA Department of Revenue, PA40 2010 personal income tax due I 1,516.00 TOTAL (Also enter on Line 10, Recapitulation) I $ 19,960.00 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ri~~ numa~r[: FRANK E. MASLAND III 21 11 0144 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).J 1. Frank E. Masland, IV Lineal 225,846.62 195 Heisers Lane 1/3 residue Sch G, 1; Sch G Carlisle, PA 17013 11 & 1/3 Estate residue 2. Jon L. Masland Lineal 232,846.63 704 Las Trampas Road 1/3 residue Sch G, 1; Sch G Layfette, CA 94549 2 & 1/3 Estate residue 3. Nicholas M. Anderson Lineal 118,923.31 7101 Oakridge Drive 1/6 residue Sch G, 1; Sch G Chevy Chase, MD 20815 9 & 1 /3 Estate residue 4. Ingrid Clark Lineal 115,923.32 2078 Conover Court 1 /6 residue Sch G, 1; Sch G Santa Rosa, CA 95401 6 & 1/3 Estate residue 5. Melissa Masland Lineal 13,000.00 704 Las Trampas Road Sch G, 3 Layfette, CA 94549 6. Dexter Masland Lineal 5,000.00 704 Las Trampas Road Sch G, 4 Layfette, CA 94549 7. Trevor Masland Lineal 5,000.00 704 Las Trampas Road Sch. G, 5 Layfette, CA 94549 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER ~~HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS; 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN; B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS; 1. YMCA of Carlisle, PA 50,000.00 311 South West Street Carlisle, PA 17013 2. The Peddie School 20,000.00 Box A, South Main Street Highstown, NJ 08520 3. Princeton University -Planned Giving Office 20,000.00 330 Alexander Street Princeton, NJ 08540 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, use additional sheets of paper of the same size. 180,000.00 Continuation of REV-1500 Inheritance Tax Return Resident Decedent FRANK E. MASLAND, III 21 11 0144 Decedent's Name Page 1 File Number Schedule J -Beneficiaries - 1 NUMBER NAME AND ADDRESS OF PERSON S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS (Include outright s ousal distributions and transfers under ~ Sec. 9116 (a (1.2).] 8. Frank Clark Lineal 6,000.00 2078 Conover Court Sch G, 7 Santa Rosa, CA 95401 9. David Clark Lineal 6,000.00 2078 Conover Court Sch G, 8 Santa Rosa, CA 95401 10. Ester Schrader Lineal 9,000.00 7101 Oakridge Drive Sch G, 10 Chevy Chase, MD 20815 11. Yvonne Masland Lineal 6,000.00 195 Heisers Lane Sch G, 12 Carlisle, PA 17015 12. Michael Masland Lineal 6,000.00 195 Heisers Lane Sch G, 13 Carlisle, PA 17015 13. Charlotte Masland Lineal 6,000.00 195 Heisers Lane Sch G, 14 Carlisle, PA 17015 14. Christopher Masland Lineal 6,000.00 195 Heisers Lane Sch G, 15 Carlisle, PA 17015 15. Catherine Masland Lineal 6,000.00 195 Heisers Lane Sch G, 16 Carlisle, PA 17015 Continuation of REV-1500 Inheritance Tax Return Resident Decedent FRANK E. MASLAND, III Decedent's Name 21 11 0144 Page 2 File Number Schedule J -Beneficiaries - 2B II. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 4. Grove City College 100 Campus Drive 20,000.00 Grove City, PA 16127 5. Endowment Fund of the United Way of the Greater Carlisle Area 810 West High Street 50,000.00 Carlisle, PA 17013 6. 12th Armored Division/ Memorial Museum Foundation, Inc. 4041 Park Avenue 20,000.00 St. Louis, MO 63110 SUBTOTAL SCHEDULE J-2B I 90,000.00 REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 34,539.25 Discount: 1,726 Interest Table Year Days Delinquent this time period Balance Due this year Interest this period Before 1981 1982 1983 1984 1985 1986 1987 1988 throw h 1991 1992 1993 throw h 1994 1995 throw h 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: F \FILES\DMTAFILE\Estate Plan~iing\7074-2 h.wi11 2004 0 ~---.~ r-,~ j LAST WILL AND TESTAMENT ~=~' ~ ~ ~~ `~^r? `~~' ern ~ ;--, -.-, ., I, FRANK E. MASLAND III, of South Middleton Township, Cumb~~ Cow ~ -~. ;,~.~ -, ty ,. __ Pennsylvania, being of sound and disposing mind and memory, do hereb ma~~' ~ubli ~'7 ~ _ r~ Y , p sht~and ~~~ o declare this to be my Last Will and Testament, hereby revoking an and all former ~. Y Wills or Codicils made by me. ITEM ONE I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all death taxes (whether such taxes may be pay ' ' ----- --~*~+~ ~,- h~, anv recipient of'any ro ert p p Y) shall be paid from my residuary estate as soc ;ase and as part of the administration ofrny estate. My Executors sh; L~ ~'t~t"~''"~/~~~ obtain reimbursement for any such tax so paid, even though on proc ~erty not passing under this Will. IT Ll.~ ~ .. ,.. A. I give devise and bequeath all the rest, residue and remainder of my estate in three equal shares in the following manner: 1 • One such share to my son, FRANK E. MASLAND IV; 2 • One such share to my son, JON L. MASLAND; and 3. One such share, to be divided equally, to my grandchildren, NICHOLAS MARVIN ANDERSON and INGRID ANDERSON CLARK. B. Except as hereinafter provided in Paragraph, D, of this ITEM TWO for my ,. granddaughter, TRACY MAkIE MASLAND, in .the event any of the beneficiarif;s named i n ITEM TWO, A, shall predecease me or fail to survive me by thirty (30) days, and shall be survived by issue, then his or her share shall be held for his or her issue, per stiipes, by my Trustees, in trust, for the following purposes: 1. I direct that my Trustees shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the rr~anagement of the trust, to use and apply as much of the income and principal as may be necessary ~~%1 y ji [Initials) Page 1 of 7 Pages in the sole discretion of my Trustees, in equal shares, for the support, well-being and education of the issue of such beneficiary. 2. I direct that the beneficiaries of the trust shall have the right of'withdrawal of the principal and any accumulated income of his or her share as each shall attain the age of forty (40) years. 3. Prior to the distribution of the principal, my said Trustees shall have the sole discretion to invade the principal of said trust for the support, maintenance and education of such grandchild or great-grandchild, regardless of age. 4. To the extent that the same is permitted bylaw, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachment and proceedings of whatsoever kind, at law or in equity. C. The share of any of the beneficiaries named in ITEM TWO, A, who predecease me or fail to survive me by thirty (30) days who shall not be survived by issue shall be distributed equally to the remaining beneficiaries named in ITEM TWO, A, pursuant to the terms of this ITEM TWO. D. The share set aside for my granddaughter, TRACY MARIE MASLAND, if any, shall be paid over to a certain Trust known as the MASLAND 1995 TRUST dated September 19, 1995, for the benefit of TRACY MARIE MASLAND. ITEM THREE POWERS OF EXECUTORS AND TRUSTEES In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executors and Trustees and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: ~~z~~ [Initials] Page 2 of 7 Pages A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, common trust funds, securities, accounts, certificates of deposit (including, but not limited to, stocks, bonds, common trust funds, securities, accounts or certificates of deposit of the Trustee) or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the c-bligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in my Trustee's absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; I. To exercise any subscription right in connection with any security held hereunder, ~jl~ [Initials] Page 3 of 7 Pages to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which maybe held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of'beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; L. To compromise claims; M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time: of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death:; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a. person not adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by th'e fiduciary(ies) hereunder in his, her nor their sole discretion in any of the following ways as lie, she or they may deem best: 1. Directly to such beneficiary; 2. To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; 3. To a person having custody of such beneficiary for the benefit of such beneficiary; Page 4 of 7 Pages ~~~titi~ [Initials] 4. By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application or payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. R. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM FOUR , PROTECTIVE PROVISIONS All income or principal held for the use and benefit of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. ITEM FIVE APPOINTMENT OF EXECUTORS AND TRUSTEES I nominate, constitute and appoint my sons, FRANK E. MASLAND IV and JON L. MASLAND, and the law firm of MARTSON DEARDORFF WILLIAMS & O'TTO as Co- Executors of my estate. I nominate, constitute and appoint my sons, FRANK E. MASLAND IV and JON L. MASLAND, and the law firm of MARTSON DEARDORFF WILLIAMS & O'TTO as Co- Trustees of any trust created hereunder. ;_ v '~ ~ [Initials] Page 5 of 7 Pages ITEM SIX WAIVER OF BOND I direct that neither my Executors nor my Trustees shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ~- ~~''~ day of ~ti~ Q-~~.t.-~ (SEAL) Frank E. Masland III SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. `~~ ~:~ Page 6 of 7 Pages COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We, Frank E. Masland III, No V. Otto III, and // ~~~~~~... ~. Co ~n ~ ~ ,the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument being first duly sworn, do hereby declare to the undersigned authority that the Testator si ed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Fr k E. M land III, Testator Witness Witn s Subscribed, sworn to and acknowledged before me by Frank E. Masland III, the Testator, and subscribed and sworn to before me by No V. Otto III and .~'~ ~-~ ~~- ~ CD ; (- ~ ~~n , the witnesses, this ~ '~~ day of ~? ~~~,~;~ o2c~j y .'° Notary Public NOTARIAL S AL VICTORIA L. OTTO NOTARY PUBitC CARLISLE BORO. CIjMBERIAND COUNTY MY COMMISSIOl~ EXPIRES DEC. 2 2006 Page 7 of 7 Pages i F \FILESIDATAF[L~\Estate"Planning\7074 2.codici1.2006 ~ ?-r ~ i CODICIL I, FRANK E. MASLAND III, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be a Codicil to my Last Will and Testament dated September 9, 2004. 1. The following item shall be added as Item One, A, of my said Last Will and Testament: ITEM ONE, A To the extent that my commitment to the Marie P. Masland Music Fund of St. John's Episcopal Church, Carlisle, Pennsylvania, remains unfulfilled at my death, I direct my Executor to pay the unpaid balance of such commitment to the St. John's Episcopal Church for the said Marie P. Masland Music Fund. 2. In all other respects, I ratify and affirm my said Last Will and Testament dated September 9, 2004. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~d~ ~~ da of Y (SEAL) Frank E. Masland III SIGNED, SEALED, PUBLISHED AND DECLARED bythe above-named Testator, as and for a Codicil to his Last Will and Testament dated September 9, 2004, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. \, Z' . ~.:.c.r ~:.~ ~.. _~ _'~ ~~~ ~ vs ,-~~ W `- ~ C~ ~Q~I LJ ~~ C'; l ~,~? c; :Z7 -- ; t_.-, ~~' f_~ ~:: ~.`7 _ J . -' _ i~~ ~~ ~~ `~ t~ ~'i Page 1 of 2 Pages COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND ~ We, Frank E. Masland III, No V. Otto III, and - ~, 1'Y~ ~-S ,the Testator and the witnesses, respectively, whose names are signed to the fore oin instru g g ment, being first duly sworn, do hereby declare to the undersigned authority that the Testator si ecl an gn d executed the instrument as a Codicil to his last Will dated September 9, 2004, and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the u os p rp es therein expressed, and that each of the witnesses, in the presence and hearing of the Testator si ed t > gn he Codicil as a witness and that to the best ofhis/her knowledge the Testator was at that time ' eighteen years of age or older, of sound mind and under no constraint or undue influence. ,~ ~ Frank E. Masl d III, Testator Witness -~ yl ~., ~. Witness {., Subscribed, sworn to and acknowledged before me by Frank E. Masland III, the Testator an d subscribed and sworn to before me by No V. Otto III and ~ ~;~,~-r ~ ~ ~ ~ ` : ~ ~ ~,,~,, _, _ =-~ ~ the witnesses, this,l~~ay of ~ J~..~,~,-!~ ~~ P /G Notary Public NOTARIAL SEAL ViCTORtA L. OTtO NOTARY PUBLfC CARLISLE BORO. CUMBERLAND COUNTY MY COMMISSIOC+~ EXPIRES DEC. 2 2006 Page 2 of 2 Pages Estate Valuation Date of Death: 01/22/2011 Valuation Date: 01/22/2011 Estate of: Frank E. Masland, III Processing Date: 03/17/2011 Repcrt Type: Date of Death Number of Securities: 1 File ID: 7074.2.manulife Shares Security or Par Description High/Ask Low/Bid Mean and/or Div and Tnt Security Adjustments Accruals Val ue 1) 2990 MANULIFE FINL CORP (565018106; MFC) COM NYSE 01/21/2011 17.69000 17.34000 H/L 01/24/2011 17.61000 17.27000 H/L 17.477500 52,257.72 Total Value: Total Accrual: Total: 552,257.72 ~JL,LSI.iL 50.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questicns, please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) .--.~ Date of Death: 01/22/2011 Valuation Date: 01/22/2011 Processing Date: 03/17/2011 Shares Security or Par Description Estate of: Frank E. Masland, III Report Type: Date of Death Number of Securities: 5 File I7: 7074.2.ameritrade Mean and/or Div and Int Security i) 500 ISHARES TR (464287234• EEM) MSCI EMERG MKT Pacific 01/21/2011 47.07000 46.44000 H/L 01/24/2011 46.85000 46.41000 H/L 46.692500 2) 500 ISHARES TR (IEZ) DJ OIL EQUIP Pacific 01/21/2011 57.45000 55.78000 H/L 01/24/2011 56.51000 55.21000 H/L 56.237500 3) 500 BARCLAYS BANK PLC (JJA) ETN DJUBS AGRI37 Pacific 01/21/2011 64.84000 64.01000 H/L 01/24/2011 65.36000 64.27000 H/L 64.620000 4) 1000 PROSHARES TR (UWM) PSHS ULTRUSS2000 Pacific 01/21/2011 42.64000 41.46000 H/L 01/24/2011 42.47000 41.44000 H/L 42.002500 5) 200 PHLX DOLLAR-SETTLED SWISS FRAN (XDS) XDS IDC 01/21/2011 104.45000 103.85000 H/L 01/24/2011 105.56000 104.40000 H/L 109.565000 Total Value: Total Accrual: Total: $146,690.50 23,346.25 28,118.75 32,310.00 42,002.50 20,913.00 $146,690.50 $0.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, inc. If you have questions, please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) '~ Estate Valuation High/Ask Low/Bid Estate Valuation Date of Death: O1/22/20i1 Estate of: Frank E. Masland, III Valuation Date: 01/22/2011 Report Type: Date of Death Processing Date: 03/17/2011 Number of Securities: 5 File ID: 7074.2.walnutst Shares Security Mean and/or Div a:nd Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 154 ALLIED IRISH BKS P L C (019228402; AIB) SPON ADR ORD NYSE 01/21/2011 0.83000 0.79100 H/L Ol/24/2011 0.80000 0.76100 H/L 0.795500 2) 11326.59 EATON VANCE SPL INVT TR (277905832; EVTMX) DIVD BLRD CL A NASDAQ 01/21/2011 10.07000 Bid 10.070000 3) 2000 HARSCO CORP (415864107; HSC) COM NYSE 01/21/2011 31.60000 30.95000 H/L 01/29/2011 31.89000 31.19000 H/L Div: 0.205 Ex: 01/12/2011 Rec: 01/1 4/2011 Pay: 02/ 15/2011 31.407500 4) 67 MOHAWK INDS INC (608190104; MHK) COM NYSE 01/21/2011 59.41000 57.03000 H/L 01/24/2011 58.44000 57.05000 H/L 57.982500 5) 250 TECH DATA CORP (878237106; TECD) COM NASDAQ 122.51 119,058.76 62,815.00 410.00 3,884.83 01/21/2011 47.00000 46.01000 H/L 01/24/2011 46.73000 46.18000 H/L 46.480000 11,620.00 Total Value: Total Accrual: $192,501.10 Total: $192,911.10 $410.00 Page 1 :his report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) _ / ~~~ ~ c' ~/-L ~~t_- /~J ~.- ~ -~i -~- 0 MarTBank 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Martson Deardorff Williams Otto Gilroy and Faller 10 East High Street Carlisle, PA 17013 Re: Estate of Frank E Masland III Social Security 193-24-2119 Date of Death• January 22, 2011 Phone 888-502-4349 F ax (302) 934-2955 February 9, 201 1. Dear Sir or Madam: Per your inquiry on February S, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: i • Type of Account Checking Account Account Number 94231850 Ownership (Names o, f) Frank E Masland III Frank E Masland IV (POA) Opening Date 0128/84 Balance on Date of Death $31,229.61 Accrued Interest $ 10 Total _ $31,229.61 2• Type of Account Checking Account Account Nccmber 58064354 Ownership (Names o~ Frank E Masland III Frank E Masland IV (POA) Opening Date 04/28/69 Balance on Date of Death $17,528.59 Accrued Interest $ .OS Total $17,528.64 -~--d 2 Estate Valuation - FRANK E MASLAND, III IRA Date of Death: 01/22/2011 Valuation Date: 01/22/2011 Processing Date: 03/04/2011 hares Security or Par Description gh/Ask ile Low/Bid Estate of: FRANK E; MASLAND, III IRA Account: #1600041258 Repot: Type: Date of Death Number of Securities: 37 ID: MaslandFE IRA 1600041258 Jan222011 Mean and/or Div and Lit: Security Adjustments Accruals Value 1) 8006.06 Cash (CASH} 8,006.06 2) 100 ABBOTT LABS (002824100) COM New York Stock Exchange 01/21/2011 48.16990 47.82000 H/L 01/24/2011 48.20100 47.87000 H/L Div: 0.44 Ex: 01/12/2011 Re c: 01/14/2011 Pay: 02/15/2011 48.015225 4,801.52 44.00 3) 200 ALCOA INC (013817101) COM New York Stock Exchange 01/21/2011 16.20000 15.77000 H/L 01/24/2011 16.53000 15.32000 H/L 16.080000 3,216.00 4} 100 ALLSTATE CORP (020002101) COM New York Stock Exchange 01/21/2011 31.58000 31.07000 H/L 01/24/2011 31.49000 31.10000 H/L 31.310000 3,131.00 5) 150 AMGEN INC {031162100) COM The NASDAQ Stock Market LLC 01/21/2011 57.91000 56.73500 H/L 01/24/2011 57.87000 56.81000 H/L 57.206250 8,580.94 6) 450 BANK OF AMERICA CORPORATION (060505104) COM New York Stock Exchange 01/21/2011 14.71000 14.22000 H/L 01/24/2011 14.26000 13.88000 H/L 19.267500 6,420.38 7) 400 CHEVRON CORP NEW (166"769100) COM New Yor'. Stock Exchange 01/21/2011 93.94000 93.10000 H/L 01/24/2011 99.53000 93.66000 H/L 93.807500 37,523.00 8) 200 CITIGF.OUP INC (172967101) COM New York Stock Exchange 01/21/2011 4.91000 4.84000 H/L 01/24/2011 4.92000 4.83000 H/L 4.875000 975.00 9) 100 COLLATE PALMOLIVE CO (194162103) COM New York Stock Exchange 01/21/2011 79.15000 78.01000 H/L 01/24/2011 79.90000 78.86000 H/L Div: 0.530000 Ex: 01/21/2011 Rec: 01/25/2011 Pay: 02/i5/2011 + 78.980000 0.530000 79.510000 7,951.00 10) 394 CONOCOPI'ILLIPS {208250104) COM New York Stock Exchange 01/21/2011 67.97000 67.02000 H/L 01/24%2011 68.25000 67.32000 H/L 67.690000 23,268.16 Page 1 This report was produced with EstateVal, a product of Estate Valuations u Pricing Systems, Ins,. If you have questions, please contact EVP :systems at (818) 313-6300 or www.evpsys.com. (Revision 7.i.1) ~~~~ ~. ~ o t Date of Death: 01/22/2011 Valuation Date: 01/22/2011 Estate of: FRANK = NIASLAND, III IRA Processing Date: 03/04/2011 A~~count: #1600041258 Repor~ Type: Date of Death Number of Securities: 37 File ID: MaslandFE IRA 160009:1258 Jan222011 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accrua~_s Value 11) 400 DELL INC (247028101; COM The NASDAQ Stock Market LLC 01/21/2011 01/24/2011 13.71000 13.46000 H/L 13.77000 13.39000 H/L 13.582500 5,433.00 12) 200 DOMINION RES INC VA NEW (257460109) COM New York Stock Exchange 01/21/2011 01/24/2011 43.97000 43.12000 H/L 43.77000 93.8000 H/L 43.410000 8,682.00 13) 200 DU PONT E I DE NEMOURS & CO (263534109) COM New York Stock Exchange 01/21/2011 01/29/2011 48.82000 48.31000 H/L 49.00000 98.29000 H/L 48.605000 9,721.00 14) 200 EXELON CORP (3O161N101) COM New York Stock Exchange 01/21/2011 01/29/2011 43.50000 43.15000 H/L 93.52500 43.10000 H/L 43.318750 8,663.75 15) 200 EXXON MOBIL CORP (302316102) COM New York Stock Ex-change 01/21/2011 01/29/2011 79.10000 78.06000 H/L 79.18000 78.09000 H/L 78.607500 15,721.50 16) 200 GENERAL DYNAMICS CORP (369550108) COM New York Stock Exchange 01/21/2011 01/24/2011 73.86000 72.88000 H/L 73.09000 72.27000 H/L~ Div: 0.92 Ex: 01/12/2011 Rec: 01/14/2011 Pay: 02/0 4/2011 73.025000 14,605.00 139.00 17) 300 GENERAL ELECTRIC CO (36960410 3) COM New York Stock Exchange 01/21/2011 01/24/2011 19.97000 19.25000 H/L 20.12000 19.74000 H/L Div: 0.~4 Ex: 12/22/2010 Rec: 12/27/2010 Pay: 01/2 5/2011 19.770000 5,931.00 92.00 18) 100 INTERNATIONAL BUSINESS MACHS (459200101) COM New York Stock Exchange 01/21/2011 01/29/2011 156.78000 154.96000 H/L 159.79000 155.33000 H/L 156.715000 15,671.50 19) 600 INTEL CORP (458140100) COM The NP,SDAQ Stock Markey LLC 01/21/2011 01/24/2011 21.04000 20.81000 H/L 21.24000 20.93000 H/:G 21.005000 12,603.00 20) 200 JOHNSON & JOiiNSON (478160104) COM New York Stock Exchange 01/21/2011 O1/24/~C11 63.25000 62.96000 H/L 62.72000 62.16000 H/L 62.647500 12,529.50 Page 2 This report was produced with Esta~eVal, a product of Estate Valuations & Pricing Systems, inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7,1.1) ..~._~ ..-.._ ~` ~c~ ~ Date of Death: 01/22/2011 Valuation Date: 01/22/2011 Estate of: FRANK E I~~SLAND, III IRA Processing Date: 03/04/2011 Account: #1600041258 Report 'Pype: Date of Death Number of Securities: 37 File ID: MaslandFE IRA. 1600041258 Jan222011 Shares Security Mean and/or Div and _nt Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 21) 200 JPMORGAN CHASE & CO (46625H100) COM New York Stock Exchange 01/21/2011 01/29/2011 95.59000 99.85000 H/L 45.48000 94.86000 H/L Div: 0.05 Ex: O1/04/2C11 Rec: 01/0 6/2011 Pay: 01/31/20"11 45.182500 9,036.50 10.00 22) 200 KELLOGG CO (487836108) COM New York Stock Exchange 01/21/2011 01/24/2011 52.04000 51.71000 H/L 52.20000 51.81000 H/L 51.940000 10,388.00 23) 100 KIMBERLY CLARK CORP (494368103) COM New York Stock Exchange 01/21/2011 01/24/2011 64.88000 63.95000 H/L 64.59000 63.72000 H/L 69.272500 6,427.25 24) 100 LILLY ELI & CO (532457108) COM New York Stock Exchange 01/21/2011 01/24/2011 34.98000 34.76000 H/L 34.86000 34.66000 H/L 39.815000 3,481.50 25) 100 LOCKHEED MARTIN CORP (539830109) COM New York Stock Exchange 01/21/2011 01/24/2011 80.16000 79.13000 H/L 79.18000 77.66000 Fi/L 79.032500 7,903.25 26) 100 MEDTRONIC INC (585055106) COM New York Stock Exchange 01/21/2011 01/24/2011 39.00000 38.25000 H/L 38.42000 37.51810 H/L Div: 0.225 Ex: 01/05/2011 Rec: 01/07/2011 Pa 01/ Y~ 28/2011 38.297025 3,829.70 2~ c~0 27) 200 MICROSOFT CORP (599918104) COM The NASDAQ Stock Market LLC 01/21/2011 01/24/2011 28.43000 28.02000 H/L 28.56000 27.99000 H/L 28.250000 5,650.00 28) 100 PEPSICO INC (713948108) COM New York Stock Exchange 01/21/2011 01/24/2011 66.32000 65.67000 H/L 66.18000 65.60000 H/L 65.942500 6,594.25 29) 697 PFIZER INC (717081103) COM New York Stock Exchange 01/2'_/2011 01/24/2011 18.38000 18.17000 H/L 18.54000 18.31000 H/L 18.350000 12,789.95 30) 250 TARGET ~ORP (87612E106) COM New York Stock Exchange 01/21/2011 01/29/2011 56.44000 55.68000 H/L 55.95000 54.85000 H/L X5.730000 13,932.50 Page 3 This report was produced with EstateVa_', a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact~VP systems at (818) 313-5300 or www.evpsys.com. .;Revision 7.1.1; Date of Death: 01/22/2011 Valuation Date: 01/22/2011 Processing Date: 03/04/2011 Estate of: FRANK E MASLAND, III IRA Account: #1600091258 Report Type: Date of Death Num:oer' of Securities: 37 File ID: MaslandFE IRA 1E~00041258 Jan222011 Shares Security Mean and/or Dir and Int Security or Par Description High/Ask Low/Bid Adjustments P.ccrua.l~; Value 31) 500 US BANCORP DEL (902973304) COM NEW New York Stock Exchange 01%21/2011 27.15000 ;'6.68000 H/L 01/24/2011 27.06000 26.42000 H/L 26.827506 32) 200 UNITED TECHNOLOGIES CORP (913017109) COM New York Stock Exchange 01/21/2011 80.50000 79.76000 H/L O1/24/20ll 81.54000 80.26000 H/L 80.515000 33) 200 VERIZON COMMUNICATIONS iNC (92343V109) COM New York Stock Exchange 01/21/2011 35.17000 34.76000 H/L 01/24/2011 35.28000 39.88000 H/L Div: 0.9875 Ex: 01/06/2011 Rec: 01/10/2011 Pay: 02 /01/2011 35.022500 34) 200 WAL MART STORES INC (931142103) COM New York Stock Exchange 01/21/2011 56.24000 55.38000 H/L 01/29/2011 56.05000 55.30000 H/L 55.742500 35) 200 WEATHERFORD INTERNATIONAL LTD (H27013103) REG SHS New York Stock Exchange 01/21/2011 23.56000 22.26000 H/L 01/24/2011 22.61000 22.05000 H/L 22.620000 36) 600 WELLS FARGO & CO NEW (999746101) COM New York Stock Exchange 01/21/2011 32.71000 32.05000 H/L 01/24/2011 32.71000 32.45000 H/L 32.480000 37) 6947.47 FEDERATED TOTAL RETURN SERS (31428Q101) TOTL RET INSTL Mutual Fund (as quoted by NASDAQ) ni /~i inn„ Total Value: Total Accrual: Total: $442,704.83 13,913.75 16,103.00 7,004.50 9'' . 5 0 11,198.50 4,524.00 19,488.00 1_.12000 Mkt 11.120000 77,255.87 $442,404.83 $300.00 Page 4 This report was produced with EstateVai, a product of Estate Valuations & Pricing Systems, Ir.c. If yo~.l have questions, please contact E`dP Systems at (818) 313-6300 or www.evpsys.com. (Revisior. 7.1.1) Chi-CG~;k~~ Cr ~~~°~~.--~- ~ (~C d'r~