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HomeMy WebLinkAbout04-27-111505610143 REV-1500 Ex (01_,0> PA Department of Revenue OFFICIAL USE ONLY Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 21 10 01015 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 132 24 6713 09 15 2010 Decedent's Last Name FREESTONE (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Date of Birth 04 29 1931 Suffix Decedent's First Name MI GEORGE D Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE 1NITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ^ 2. Supplemental Return ( 3, Remainder Return (date of death ~ `- prior to 12-13-82) ^ 4. Limited Estate ~ qa. Future Interest Compromise ~~ 5. Federal Estate 1'ax Return Required (date of death after 12-12-82) L~J g Decedent Died Testate L^~ (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust 1 (Attach Copy of Trust) -___ 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10. Spousal Povert Credit (date of death r l 11. Election to tax under Sec. 9113(A) between 12-31 ~J1 and 1-1-95) L J - (Attach SCh. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephorne Number EDMUND G MYERS (717) 7 6:1 4 5 4 0 First line of address 3 01 rZARKE T S TREE T Second line of address PO BOX 109 City or Post Office LEMOYNE Correspondent's a-mail address: egmtCv~/' ,jdSW.COm State ZIP Code PA ~i~ _~ ~' r--+~i - - - Cj ;, unaer penalties or penury, I declare that I have examined this return, including accompanying schedules and statements, and to the best o~f my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE J\'/r// ~J '~ ~ .~~%. - ~ ~~<%~,~~~,a Sara F Frailey ~„ ~,~L1 I_~.~ ~ ADDRESS 358 Futurity Drive, Camp Hill, PA 17011 SIGNA OF PREPAR R OTHER THAN REPRESENTATIVE DATE EDMUND G. MYERS 4,, a Jr ~ t~~ ADDRESS 301 MARKET STREET, Lemoyne, PA L 1505610143 Side 1 REGISTER O~-~V'ILLS USE (3~1LY r-- . -- • j _X1 . ~" _ -~ ~_? ~i> f......, .::~ r-n s~..~t DATE~~ED •--- - ~-.> - 1505610143 J c~ s © ~. J REV-1500 EX Decedents Name: Freestone, George D Decedent's Social ;iecurity Number 132 24 6713 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 191 , 18 4 . 8 9 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 724 , 821.88 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers 8~ Miscellaneous ~ Probate Property (Schedule G) Se arate Billin Re t d p g ques e ............ 7. ~4 0 4 , 0 9 9. 7 2 8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 1 , :32 0 , 10 6. 4 9 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 3 6 , 0 3 3.16 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 4 , 341.54 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 4 0 , 3 7 4 . 7 0 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 1 , 2 7 9 , 7 31.7 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13. 1.0 , 0 0 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. 1 , :? 6 9 , 7 31.7 9 TAX COMPUTATION -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 .00 15. 0.00 16. Amount of Line 14 taxable 1 2 6 9 7 at lineal rate X .045 ~ , 31.7 9 16. 5 7 , 13 7 . 9 3 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. Tax Due .................................................................................................................. 19. 5 7 , 13 7 . 9 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ 1505610243 Side 2 ~, 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-10-01015 DECEDENT'S NAME Freestone, George D STREET ADDRESS --- 824 Lisburn Road CITY STATE ;ZI P Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 50,000.00 2,631.58 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + B) (2) (3) (4) (5) 57,137.93 52,631.58 4,506.35 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 :............................................................................... ~ a b. retain the right to designate who shall use the property transferred or its income :................................. c. retain a reversionary interest; or ............................................................................................................... d. receive the promise for life of either payments, benefits or care? ................. ~ . .......................................... [~ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... [~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?...... [~ ^x 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. 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)J. . 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 )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 Ia) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. (1) Rev-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Freestone, George D All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE: VALUE AT DATE OF DEATH Capital Financial Services ~ Brokerage Account No. N8T -006475 -Equities valued using EstateVal Valuation and is attached to this Return 1 009158106 300 shares of Air Products 8~ Chemicals Inc -Com 79.745 23,923.50 2 067383109 200 shares of Bard C R lnc -Com 77.145 15,429.00 3 189054109 200 shares of Clorox Co -Com 66.41 13,282.00 4 209115104 400 shares of Consolidated Edison Inc -Com 47.90 19,160.00 5 253651103 200 shares of Diebold Inc -Com 29.725 5,945.00 6 354723801 1,991.082 shares of Franklin Tax Free Trust - PA Tax Free 20,923.05 Income A 7 093671105 200 shares of H & R Block Inc -Com 12.74 2,548.00 8 423074103 400 shares of Heinz H J Co -Com 46.7475 18,699.00 9 655664100 600 shares of Nordstrom Inc -Com 34.86 20,916.00 10 693517106 400 shares of PPL Corp -Com 27.1 10,840.00 11 744320102 200 shares of Prudential Financial Inc -Com 54.805 10,961.00 12 874161102 400 shares of Talbots Inc -Com 11.45 4,580.00 13 885160101 200 shares of Thor Industries Inc -Com 25.64 5,128.00 14 931142103 200 shares of Wal Mart Stores Inc -Com 52.59 10,518.00 I I Total of Continuation Schedule I See attached page TOTAL (Also enter on Line 2, Recapitulation) 191,184.89 FILE NUMBER 21-10-01015 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUIUIBER Freestone, George D 21 10 01015 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) TOTAL (Also enter on Line 2, Recapitulation) 191,184.89 Rev-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NU1I~ABER Freestone, George D 21-10-01015 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Capital Financial Brokerage Account ~ Federated Government Reserves Money Market 117,544.23 Account 2 Cash 90.00 3 BELCO Credit Union -Certificate of Deposit - A Copy of the Date of Death Letter is attached 10,398.69 to this Return for all BELCO Accounts 4 Metro Bank ~ Time Deposit Account No. 120001683 - A Copy of the Date of Death Letter is 10,563.95 attached to this Return 5 PNC Bank ~ Certificate of Deposit Account No. 31200304992 - A Copy of the Date of Death 211,839.88 Letter for all PNC Accounts is attached to this Return 6 PNC Bank -Certificate of Deposit Account No. 31600244990 54,001.00 7 PNC Bank ~ Certificate of Deposit Account No. 31800234376 10,522.07 8 PNC Bank ~ Certificate of Deposit Account No. 31900226039 30,707.11 9 PNC Bank ~ Interest Checking Account No. 51-4016-1554 111,335.68 10 PNC Investments ~ Account No. 78759923 - A copy of the Date of Death Value of this 53,636.23 Account is attached to this Return 11 Sovereign Bank ~ 12 Month CD - A copy of the Date of Death Valuation Letter for all 5,455.98 Sovereign Accounts is attached to this Return 12 Sovereign Bank ~ 18/23 Month CD 26,345.55 13 Sovereign Bank -Premier Checking 457.15 14 Sovereign Bank ~ Premier Money Market 70,209.07 Total of Continuation Schedule TOTAL (Also enter on Line 5, Recapitulation) See attached page 724,821.88 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX+ (6-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued ESTATE OF FILE NUMBER Freestone, George D 21-10-01015 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAx RFTIIRN G~71/'11 G VI- I FILE NUMBER Freestone, George D 21-10-01015 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFER SATTACi1TA COPY OF TIHOE DEED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET °ro OF DECD'S INTEREST Excl_usloN (IF APPLICABLE) TAXABLE VALUE Capital Financial Services ~ IRA Account No. N8T -006467 -Beneficiaries: George Freestone, Son; Sara Frailey, Daughter; and Paul Freestone, Son 1 Capital Financial Services ~ IRA Account No. N8T 49,818.68 49,818.68 -006467 -Pershing Government Account 2 Capital Financial Services ~ IRA Account No. N8T 350,099.16 350,099.16 -006467 -Equities held in IRA Account. Valued using EstateVal and is attached 3 Raymond James Account -IRA Account 71.88 71.88 4 2003 Mazda 626 ~ Automobile -Transferred to George 7,110.00 3,000.00 4,110.00 Freestone, Son Date of Transfer: December, 2009 TOTAL (Also enter on Line 7, Recapitulation) I 404,099.72 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1501D Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) ,~ COMM~NWE~LT OF PENN YLVANIA IN ERI AN~E TAX RET~RN Rtt~51DEN DECEDEN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Freestone, George D 21 10 01015 Debts of decedent must be reported on Schedule I. ITEM N MBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached ~ 3,923.87 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Sara F Frailey Street Address 358 Futurity Drive City .Camp Hill State PA zip 17011 Year(sl Commission paid 10,000.00 2. Attorney's Fees JOHNSON DUFFIE 20,000.00 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 648.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 625.00 7. Other Administrative Costs 835.79 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 36,033.16 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUIIABER Freestone, George D 21-10-01015 ITEM _ NUMBER DESCRIPTION AMOUNT Funeral Ex nses 1 Parthemore Funeral Home 3,184.97 2 Rock Bass Grill ~ Funeral Luncheon 738.90 H-A 3,923.87 Other Administrative Costs 3 Cumberland County Register of Wills -Filing Fees for Inheritance Tax Return and Inventor)r 30.00 4 Reserves: Additional Out of Pocket Expenses 500.00 5 Sovereign Bank -Date of Death Balance on Accounts Fees 20.00 6 Staples -Administrative Expenses -Filing Supplies 17.99 7 The Cumberland Law Journal -Notice of Estate Administration 75.00 8 The Patriot News Co. -Notice of Estate Administration 192.80 H-B7 835.79 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-15Q~0 :>chedule H (Rev. 6-98) Rev-1512 EX+ (12-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Freestone, Geor e D 21-10-01015 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 Associated Cardiologists 341.41 2 Associated Cardiologists 15.99 3 Associates in Kidney Disease 594.04 4 Charles R. Inners, MD 278.13 5 East Pennsboro Ambulance Service 48.00 6 Estate Valuations and Pricing Systems 23.25 7 Internists of Central Pa 232.09 8 Internists of Central Pa 35.52 9 Jackson Sieglebaum Gastroenter 206.75 10 Kantor 8~ Thakch Assoc. P.C. 26.25 11 Lower Allen Township -Per Capita Tax 11.00 12 Lower Allen Township Emergency Medical Services 72.16 13 Pathology Associates of Central PA 4.62 14 Pennsylvania Gastroenterology Consultants 116.83 15 Pinnacle Health 561.00 16 Pinnacle Health Emergency 34.89 17 Pinnacle Health Hospitals 1,182.11 I Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 4,341.54 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) Rev-1512 EX+ (6-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Freestone, George D 21 10 01015 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (11-08) COMMONWEALT OF PENNSSYLVANIA INHE~ITANT~E TAX RET~IRN RE IDEN DECEDENI~ SCHEDULE J BENEFICIARIES ESTATE OF Freestone, Geor e D NUMBER NAME AND ADDRESS OF PERSONISI RECEIVING PROPERTY I • TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Sara F Frailey 358 Futurity Drive Camp Hill, PA 17011 2 George A Freestone 804 Redwood Avenue Wyomissing, PA 19610 3 Paul R Freestone 3209 Oak Crest Drive Flower Mound, TX 75022 FILE NUMBER 21-10-01015 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) ($$$) Daughter ~ 1/3rd of residue Son ~ 1/3rd of residue Son 11/3rd of residue ~ ~ Tota I Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet, as a ro i NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Christ United Presbyterian Church 10,000.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEE~Tt 10,000 00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) ESTATE OF GEORGE D. FREESTONE SCHEDULE OF EXHIBITS EXHIBIT A Last Will and Testament for George D. Freestone signed cznd dated January 31 S`, 2008 EXHIBIT B Date of Death Valuation for Capital Financial Services Account No. 006475 using EstatVal Valuation EXHIBIT C Monthly Statement for Capital Financial Services, Inc. for' .Account No. N8T-006475 for Money Fund Account EXHIBIT D BELCO Federal Credit Union Date of Death Valuation LettE~r EXHIBIT E Metro Bank Date of Death Valuation Letter EXHIBIT F PNC Bank Date of Death Valuation Letterl EXHIBIT G PNC Investments Date of Death Valuation EXHIBIT H Sovereign Bank Date of Death Valuation Letter EXHIBIT I State Farm Certificate of Deposit Account EXHIBIT J Date of Death Valuation for Capital Financial Services IRA EXHIBIT K Kelly Blue Valuation for 2003 Mazda :438944 Last Will and Testament OF GEORGE D. FREESTONE i, GEORGE D. FREESTONE, of Fairview Township, York County, Pennsyivania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at any time heretofore made by me. ARTICLE I DEBTS I direct the payment of all my legal debts and the expenses of my last illness a.nd funeral from my Estate as soon after my death as conveniently maybe done. ARTICLE II TANGIBLE PERSONAL PROPERTY I give and bequeath my motor vehicles(s), household and personal effects and other tangible personalty of like nature (not including cash or securities), together with an.y existing insurance thereon; unto those of my children, GEORGE A. FREESTONE, SARA F. FRAILEY and PAUL R. FREESTONE, who survive me, to be divided among them in as nearly shares as is practicable. ARTICLE III BEQUEST TO CHRIST UNITED PRESBYTERIAN CHURCH I give and bequeath the sum of TEN THOUSAND ($10,000.00) DOLLARS unto CHRIST UNITED PRESBYTERIAN CHURCH, 421 Deerfield Road, Carrip Hill, Pennsylvania 17011. Because I believe post high school education is vital, I direct that the fields be utilized from time to time as follows: the Church, acting through its Trustees, shall use the fiords to assure that a child of a Church family may continue college or university study which opportunity would otherwise be denied because of economic hardship suffered by the child's family as a result of unexpected loss of employment, the cost of catastrophic illness, or other economic emergency. I direct that the Trustees shall have wide latitude and discretion in carrying out this objective. ARTICLE IV REST, RESIDUE AND REMAINDER I give, devise and bequeath all the rest, residue and remainder of my Estate, of whatsoever nature and wheresoever situate, unto my children, GEORGE A. FREESTONE, SARA F. FRAILEY and PAUL R. FREESTONE. Should any child predecease me, I give, devise and bequeath such deceased child's share unto his or her then-living issue, per stirpes. ARTICLE V DISTRIBUTION TO BENEFICIARIES UNDER THE AGE OF 25 /INCAPACITATED PERSONS Whenever my Personal Representative is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in my Personal Representative's sole discretion E;xercised 2 in good faith), my Personal Representative may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by my Personal Representative (including my Personal Representative), under any applicable Uniform Transfers to Minors Act - or Uniform Gifts to Minors Act, or may distribute such property directly to such beneficiary without liability on the part of my :Personal Representative to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. ARTICLE VI POWERS OF PERSONAL REPRESENTATIVE My Personal Representative shall have the following powers in addition to those vested in them by law and by other provisions of my Will applicable to all property, whether principal or income, including property held for minors, exercisable without court approval and Effective until actual distribution of all property: A. To make distribution in cash or in kind , or partly in cash and partly in. kind, and in such manner as they may determine. B. To retain any or all of the assets of my Estate, real or personal, without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, withoul: regard to any principle of diversification or risk. C. To invest in all forms of property without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any principle of diversification or risk. 3 D. To sell at public or private sale, to exchange, or to lease for any period of time any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. E. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. F. To compromise any claim or controversy. G. To make such elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift, generation-skipping or other tax refunds and the payment of such taxes as my Personal Representative shall deem appropriate, without obligation to adjust the distributive share of any person thereby affected. ARTICLE VII PERSONAL REPRESENTATIVE I name, constitute and appoint my daughter, SARA F. FRAILEY, and my son, GEORGE A. FREESTONE, Co-Executors of this, my Last Will and Testament. Should either fail to qualify or cease to so act, I direct that the other complete the administration of my Estate. I direct that no fiduciary appointed herein shall be required to post bond for the faithful administration of the duties required in any jurisdiction. 4 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my IJast Will ,,. and Testament, this ~(~`i' day of ~~ ~~~~-~t;'4~) 2008. ~.. , , GEORG~1 D. FREE~TO (SEAL) 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, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. [,~ f . 5 AFFIDAVIT AND ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, GEORGE D. FREESTONE, ss and r ~'~~ lL'1--~~~~ ~ Y ~ rf~~ /~ ~ ,the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the u.iidersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and he<~ring of the Testator, signed the Will as 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. (f' GEORG D. FREESTONE - /~- ~v ~ ~'~~ 'i ~ ~~~ ~ ~~ Witness ~ - ~''`' ~. Witness Subscribed, sworn to and aclruno~x~ledged before me by GEORGE D.-t-FREESTONE, Testator, and subscribed and sworn to before me by ~~ ~ -~~~ ,~f ~ ~, j ~'~~ ;~'~,~'~; and ~. ~ ,~ S. ~'~ F~-r-~-f~c~ ~ = ~';~.~Si Q ti~ ,witnesses, this r~ f ` j da of i ~: ' -i ~ y ~ ~ /.~'" r . --~ 2008. Notary Public :321603v3 ~C3~v:sa's~ry,. ~~~:t""i.~!~f...':'"s~ ~~ r Cl~i ~Y~V~Nl~ ivE:',:~1;~'i~i:'~ ~. r(yS..F~, ~S3~h'}° ~U~3C L~?zt~~?w ~e :~~ ~~~?~e~at?c3 ~~r~t ~l'eGA74~.'";:i~t"-1'.~.~,..t=- ~~^K•,"~,_o-i_P'ici±i711 OI i`~alaP1~S 6 ~' Estate Valuation Date of Death: 09/14/2010 Estate of: Freestone, George D Estate Valuation Date: 09/19/2010 Account: 11965-2 Processing Date: 09/25/2011 Report Type: Date of Death Numbe~° of Securities: 15 File ID: FreestoneG Shares Security Mean and/or Div and ]:nt Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 300 AIR PRODS & CHEMS INC (009158106) COM New York Stock Exchange 09!14/2010 80.83000 78.66000 H/L 79.795000 23,923.50 2) 200 BARD C R INC (067383109) COM Neer York Stock Exchange 09:19/2010 77.75000 76.59000 H/L 77.195000 15,929.00 3) 200 BLOCK H & R INC (093671105) COM Neta York Stock Exchange 09/19/2010 12.88000 12.60000 H/L Div: 0.15 Ex: 09/08/2010 Rec: 09/10/2010 Pay: 10/01/2010 12.790000 30.00 2,548.00 4) 200 CLOROX CO DEL (189054109) COM New York Stock Exchange 09/19/2010 66.73000 66.09000 H/L 66.910000 13,282.00 5) 900 CONSOLIDATED EDISON INC (209115104) COM New York Stock Exchange 09!14/2010 48.28000 47.52000 H/L Di-J: 0.595 Ex: 08/16/2010 Rec: 08/18/2010 Pay: 09/ 15/2010 47.900000 2313.00 19,160.00 6) 200 DIEBOLD INC (253651103) COid Neva York Stock Exchange 09/14/2010 29.97000 29.48000 H/L 29.725000 5,995.00 7) 900 HEINZ H J CO (423074103) COM New York Stock Exchange 09/19/2010 46.90500 96.59000 H/L 46.747500 18,699.00 8) 600 NORDSTROM INC (655669100) COM New York Stock Exchange 09%19/2010 35.53000 34.19000 H/L D1.7: 0.2 Ex: 08/27/2010 Rec: 08/31/2010 Pay: 09/15/2010 34.860000 .1X.00 20,916.00 10) 400 PPL CORP (693517106) COM New York Stock Exchange 09/14/2010 27.30000 26.90000 H/L Div: 0.35 Ex: 09/08/2010 Rec: 09/10/2010 Pay: 10/01/2010 27.100000 :!40.00 10,840.00 11) 200 PRUDENTIAL FINL INC (744320102) COM Neva York Stock Exchange 09/14/2010 55.24000 54.37000 H/L 54.805000 10,961.00 12) 400 TALBOTS INC (874161102) COM New York Stock Exchange 09/14/2010 11.82000 11.08000 H/L 11.950000 4,580.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you Ylave questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.1.1) Date of Death: 09/14/2010 Valuation Date: 09/19/2010 Processing Date: 04/25/2011 Estate of: Freestone, George D Estate Account: 11965-2 Report Type: Date of Death Nurnber of Securities: 15 File ID: FreestoneG Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 13) 200 THOR INDS INC (885160101) COi9 Ne~.a York Stock Exchange 09!14/2010 26.03000 25.25000 H/L 25.640000 14) 200 WAL MART STORES INC (931142103) CO'.A Ne~.a York Stock Exchange 09/14/2010 53.03000 52.15000 H/L 52.590000 15) 8000 BA'.dK AMER CORP SUB INTNTS BE (06050XMJ9) Financial Times Interactive Data DTI: 08/19/2003 Mat: 08/15/2013 5$ 09!19/2010 104.15930 Mkt 109.159300 Inr: 08/15/2010 to 09/14/2010 16) 1985.109 FR_aNKLIN TAX FREE TR (354723801) PA T/F INCM A Mutual Fund (as quoted by NASDAQ) 09' 5, 128.00 10,518.00 8,332.34 ~~2.22 ;19/2010 10 Total Value: Total Accrual: Total: $191,795.11 .54000 Mkt 10.540000 20,923.05 $191,184.89 $560.22 Page 2 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 or www.evpsys.com. (Revision 7.1.1) b O b 0 0 rn ~. J N L) .-+ 0 w d b ~~ ~. r iy p~ ~~:°o 'A N~ :AD-~°, 'm C)~ :v ' ~ I °. ~_ ~ ~ f A 1~ 1 N 00 F 3' ~d.. O ' pCp ' ~ ? r o O ~ ~ 7~ 3 7 ~ r > m r n a c n~ ~ o Q m l ~ N ~~ O w W ~~ o `~ .p 3 .~ 67 ~ ~_ ro L rte- ~ d C OJ C o.. o c ~ ~ ~ ~ O c ~ u o C_ r C R z c G W _ ~ N rn .__. i~ J oo ao v ~ Ql O V (.l'1 o .~ N O ~.1 Iv rn a .~ w .r ~ 1J W W V ~ a° o a° ~~~ ~~ ~ a t~~> Ivd fl'~ -~a~ A N n m ~m (~~ ~ a n y ~ ~ O a7 ~S. ~~' 572 1~p x .~1. m ~ ~ ~ m ~' cu _w 1~ a M i ~ .w i L i ~ ~a 7 7 7 ~. K `i _ ~ _~ ~~ ~~~~~ ~~ ~ ~ ~~~ _. O O ~m~ ~ N +~ _ ~P'xO ~ o ~ l7 ~ v H ~ ~ O _. co ~" a x~O~ ~ ~ + O o B V~ «~ ~~ m ~ .., + ~~ ~~' w w b ~ N ~ . . ~ ~ `,,,a ~' ~ ~ Z ~ f"1 Q ® ~~ ~r ~ c ~ ~ T ~~ g ~T ~~ w v to <~ <] o ® 0 F~ ~ f~ o is ~7 ty 0 Fl O U G) . C) b ~ ~ ~ ~ 3 ~ pi ~f ~ ~ ~' N L" ~ ~ ~ ~ ~ ~ R1 ~ Q _ ~ G~1 rt O ~ ~ ro ° ~ ~ ~ ; ~ ~ Ol .v ~~ y n i° ~' ~ `~ ti' W ~~ ~~ W r tax ~ {/~ ~ ~ N u' -~ ~ ~ O ~ T N. Vl l oll UV'7 ~ O ~t~eo DECEDENT ESTATE INFORMATION 1. Name(s) in which the account was held: GEORGE D FREESTONE 2. Account number: 853636 3. Balance as of date of death: $10,401.69 Balance Accrued Dividends YTD Dividends Opened Regular Saving; S1 $3.00 $0.00 $0.00 1/9/2006 Christmas Club: S2 Money Market: S6 Checking: S4 Money Market: S15 Certificates: Balance Accrued Dividends Certficate Number YTD Dividends $10,398.69 $8.55 59190 $77.52 $ $ 4. Date the account was initiated: ----~ 5. Name(s) in which Safe Deposit Box was held: ~~~~~ 6. Date the box was initially rented: ~~-'• 7. Branch address at which the box is located: ~-- 8. Loan Information: Balance Accrued Interest Per Diem Int A. Unsecured Loans: ~' L14 Classic Visa Card ~- -- -- ~ ,.. B. Secured Loans: ,• _ --=T- C. Mortgage Loans: $ _ ~ 'r ~ % _- $ $ ~ $ $ _ ~ -- 9. Miscellaneous: 'METRO BANK 3801 Paxton Street Harrisburg * PA 6 17111 myrr~etrobank.com 888.937.0004 October 20, 2010 Johnson Duffie 301 Market St PO Box 109 Lemoyne PA 17043 RE: Estate of: George D. Freestone Tax Identification Number: 132-24-6713 Date of Death: September 15, 2010 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Time Deposit Account Number: 120001683 Date Opened: 08/08/2008 Primary Owner: George D. Freestone Principal Balance: $10561.07 Accrued Interest: $2.88 Date of Death Balance: $10563.95 Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincerely, ~~ f /"`.. .,..~.. Diana Reynolds - Metro Bank Research Associate/Deposit Services Nov, 12. 2010 7:38AM PNC BANK 412-705-2747 Noo3321 ~, 1 ~~~ E.EADM(G Tii~ WAY November 12, 2010 Dana L W~eset~.an ~C` Johnson Dufl~ie Stewart ~,0 ~~~°~ Ja ~, ;~ & Weidner P.C. ~j~j~,® .~ ~a,~ 301 Market St /Ei G P 0 S ox 109 ~~/,c,~~ ~ ~' I~em~oyne, PA. 17043 -0109 ~ ~~ RE: George D Freestone SSN: 132-24-6713 DoD; 09-1 s-2o ~ o Dear Ms. Frailey: Yn response to dour request for Date of Death (DOD) balances for the customer noted above, our records show the following: ., Certificate of Deposit Account # 31900226039 ~ Established: 04-20-2002 GEORGE D FREESTONE DOD balance: $ 30,677.50 + 29.31 accrued interest 7~iterest paid O 1-01-2010 thru 09-15-20I 0 $ 272.51 YTD A.ccou~at # 31800234376 Established; OS-08-2003 GEORGE D FREESTONE DOD balance: $ 10,519.36 + 2.71 accrued interest Interest paid 01-01-2010 thru 09-15-2010 $ 105.30 YTD Account # 31600244990 Established: OS-19-2004 GEORGE D FREESTONE DOD balattce: $ 53,885.40 + 115,60 accrued interest Interest paid 01-01-2010 thru 09-15-2010 $ 1,029, 15 YTD Account # 31200304992 Established: 1U-12-2006 GEORCrE D FREESTONE DQD balance: $ 211,$12.23 + 27.65 accrued.interest Interest paid 01-01-2010 thru 09-152010 $2,505.34 YTD Page 1 of 2 Nov, 12. 2010 7:38AM PNC BANK 412-705-2747 Checking Aeeouut Account # 5140161554 GEORCrE D FREESTONE DOD balance: $ 111,332.58 +~ 3.10 accxued znterest Interest paid 01-01-2010 thru 09-15-2010 $ 220,18 XT'D No, 3321 P. 2 Established.: 03-01-1979 ~x~vestment Account The decedent maintained Investment Account 78759923, ~'or further information, you. may call the Bxokerage Department at 1-800-762-6111. Safe Deposit Bog The decedent maintained safe deposit box 31$ GEORGE ]J FREESTONE Located at: Cedar Cliff' Ma11 Bxanch. 1104 Carlisle Camp Hill, PA 17011 (717) 761-3150 Please note txzat this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you needl assistance with any of these itez~as, please call 1-SSS-PNC-DANK (1 888-762-2265) or stop by youx, local PNC'. Dank branch office. Sincerely, Nat~or~a1 Financial Services Center PNC Baar~, N.~4. Member FDIC Page 2 of 2 s y ~e A n < `" ~ n~ x s' ~~ ~~ ~ r' ~-~ ~~ z~ J ~ ~ Q s ~•~ ~^ ~- k c c ?S' ~, ~ 5 ~ ~ t~ p =° C ar m ~ ~ •~. ~, ' ~ ~ a :. ~ d n ~ 7 ~ " ~ ~ ~ ~ 1 d ro ~ "'~ ° n m n 3 n' ~ ~ ~ ~ ~ o ~~a V~ ~ 3 c ~' ~ ^ N l ; ~ ~ n O. m a-nv n~ t'~ ~~~ 4~ N ~ ~ n ~ ° A N ~~`~° h ~ ~ ^ v~~~ ±~ n n < !.i ~ n' o 1 ~~ ~~ ~~ N G w 5- m~ O - ~ ~ ~ o m~ 0 ~ m m m O Z m m .n c m 0 0 O 0 3 ~ c ~ ~~~~ O ~ ~ P ~ o ~, v' c ~' ~ ~ O ~ m ~ Q. ~ ~ m m ~ -°v c ~ ~ r: w ~. ~ ~ ~ .J ~. C O ~~, .-... Z 't3 n ~- ~~ < ~- N N ~ ~ ~ ~ ~ °c ~ ~, Q~ a ~? w ~ ~ o m ~ ~~ .-. ~ o Z, o a- ~ _. -.. cn O -~ a Q c a rn ~ ~ ~ o ~ ~ ~~ ~ ~ ms 3 R, H •1 C cg ~ O ~ O ~ 3 ~ ~ DNn '~ _ x, ~~~0= o , n a ~ '71 o = ~ r o = m = ~ ~' o o ~ ~ C m ~ rn -~~7~0_ 3 .~ =' ~ ~i w '0 Z Q 'Zl ,~., N y''Z7U~= ~ ~ .~. ~ -~ o o m -_- ° ..C "~ O ~ _ l ~ C ~ W -; vo= a -J -~ Z ~~ Z ~ Nm- D _ ~ m N O O N .-« ~ ~ - ~ 3 0 m - - ~, ~. as ~ ~ • ~ = - rv - Ai - ci m - 0 0 0 ~ D a a' c c G < ~ ~ ~ c ~ m ~ ~ o ~ n cn m c ~ r` m ~' W N ~ O N p O O ca ~ ~ w w o~ a~ w w o rn ~ N cD W O .~ m a C m c w 0 -+. a 3 Q W O O j 0 w a~ ~'i V W ~ m n ~ ~ 1 ~ ~~ ~ o ~ D a ~ O m ~- Cf w O O ~ Tti , = m O `~ ?1 ~ 3 -~ ~ ~ „~ o m a c o N~~=~ s m ~' = ~ ~ °' ~ ~ a w ~. ~ '~ m ~ tv ~ as -' ~ _ `~ ° ~ ~~ Z -D z n ~ ~ t' ~. m ~' c ~ n m C ~ ~ "' m ~ ~ m ~ ~ m ~ ~ ~ m ~ ~ ~ ~ m ~ s ~ ~ N m .. v, r O Q N ~ O m ~ m mz .~. nDn o' p ~ a m-~jz m ~ ,< ~ np~ ~ ~ Cn Z ~ ~. C~~ ~ m p- ~ ~ ~ ~ m m o ~ A~ c ~ D `' n °Q ~ o O cn c ~ ~ ~' `p N w w o> o a rn O O V a o w ' h-~ ~ , ~W O ~? c x =' C~] N ~ "~ ! \/ ~ 1~~ x CD `> W1 ~ ~~ m ~c ~ N ~ W N m 3 t0 m ~ Q -a ~ -~ w ~ 0 O /~~"' O /'lam z ~. co m o ~ rn ~. Sovereign Bank ESTATE OF George D Freestone SOCIAL SECURITY #: 132-24-6713 DATE OF DEATH: September 15, 2010 Account #: 1051078679 Type: Checking Open date: 1./10/2000 In the name of: George D Freestone Date of Death Balance: $457.15 Int.(YTD) from 1 /1 /2010 to 8/31 /2010 $0..04 Accrued interest to date of death: $0.00 Other Info: Account #: 1054168253 Type: Money Market Open date: 9/20/2006 In the name of: George D Freestone _ Date of Death Balance: $70,186.00 Int.(YTD) from 1 /1 /2010 to 8/31 /2010 $250.04 Accrued interest to date of death: $23.07 Other Info: Account #: 0575130984 Type: CD Open date• ;x/9/1998 . In the name of: George D Freestone _ Date of Death Balance: $26,330.65 Int.(YTD) from 1 /1 /2010 to 8/31 /2010 $225.16 Accrued interest to date of death: $14.90 Other Info: Account #: 0575132899 Type: CD Open date: _ 6i 30/2000 In the name of: George D Freestone Date of Death Balance: $5,453.82 Int.(YTD) from 1 /1 /2010 to 8/31 /2010 $46.91 Accrued interest to date of death: $2.16 Other Info: - Page 1 of 1 State Farm Bank"' Home Office, Bloomington, Illinois 61710 T7ATE fAlM Bank... INSURANCE P.0. Box 2316 Bloomington, Illinois 6170?_-231E GEORGE FREESTONE THE WOODS 824 LISBURN RD RM 206 CAMP HILL PA 1701 I-7108 DATE: MAY 10, 2010 ACCOUNT NUMBER: 1020475122 FOR- ASSISTANCF, CA1,1,; 1-877-734-2265 RENEWAL NOTICE YOUR CERTIFICATE OF DEPOSIT HAS BEEN RENEWED. ALL OTHER TERMS AND CONDITIONS REMAIN THE SAME AS PREVIOUSLY DISCLOSED IN 'T'HE "TRU"TH iN SAVINGS DISCLOSURE FOR CDS AND IRAS" INCLUDED WITH YOU MATURITY NOTICE. ANNUAL PERCENTAGE YIELD/APY 1.36 INTEREST RATE 1.35 TERM 15 MONTHS RENEWAL DATE 4/26/2010 NEXT MATURITY 7/26/2011 CURRENT BALANCE $ 8,277.45 MEMBER E: ~" D ~ ~ eu ai ,quu+[; LENDER Estate Valuation Date of Death: 09/15/2010 Estate of: Freestone, George - IRA Valuation Date: 09/15/2010 Account: Capital financial IRA Account Processing Date: 12/06/2010 Report: Type: Date of Death Number of Securities: 14 File ID: frestoneIRA Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 200 AMGEN INC (031162100) COM The NASDAQ Stock Market LLC 09/15/2010 55.41000 54.07000 H/L 54.740000 2) 1600 FIFTH THIRD BANCORP (316773100) COM The NASDAQ Stock Market LLC 09/15/2010 12.62000 12.17000 H/L 12.395000 3) 200 PPL CORP (693517106) COM New York Stock Exchange 09/15/2010 27.06000 26.73000 H/L 26.895000 Div: 0.35 Ex: 09/08/2010 Rec: 09/10/2010 Pay: 10/ O1/201D 4) 1350 RAYMOND JAMES FINANCIAL INC (754730109) COM New York Stock Exchange 09/15/2010 25.40000 24.75000 H/L 25.075000 5) 400 SMUCKER J M CO (832696405) COM NEW New York Stock Exchange 09/15/2010 61.00000 60.17000 H/L 60.585000 6) 800 STRYKER CORP (863667101) COM New York Stock Exchange 09/15/2010 48.73000 47.66000 H/L 48.205000 7) 1500 UGI CORP NEW (902681105) COM New York Stock Exchange 09/15/2010 28.22000 27.96000 H/L 28.090000 Div: 0.25 Ex: 09/13/2010 Rec: 09/15/2010 Pay; 10/01/2010 8) 1000 AMERICAN INTL GROUP INC (026874859) SUB DEB7.70o A New York Stock Exchange 09/15/2010 23.43000 23.02000 H/L 23.225000 Div: 0.481250 Ex: 09/15/2010 Rec: 09/17/ 2010 Pay: 09/20/2010 + 0.481250 23.706250 9) 935.001 AIM GROWTH SER (00141M770) INVSC SM CP GW A Mutual Fund (as quoted by NASDAQ) 09/15/2010 24.36000 Mkt 24.360000 10) 973.774 AIM INV FDS (001417106) INVSC GLB HLCR A Mutual Fund (as quoted by NASDAQ) 09/15/2010 25.00000 Mkt 25.000000 11) 636.687 AIM SECTOR FDS (00142F642) INVSC TECH FD A Mutual Fund (as quoted by NASDAQ) 09/15/2010 26.95000 Mkt 26.950000 10,948.00 19,832.00 5,379.00 70.00 33,851.25 24,234.00 38,564.00 42,135.00 375.00 23,706.25 22,776.62 24,344.35 17,158.71 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 or www.evpsys.com. (Revision 7.1.1) Date of Death: 09/15/2010 Estate of: FrE=_estone, George ~ IRA Valuation Date: 09/15/2010 Account: Capital ]?inancial IRA Account Processing Date: 12/06/2010 Report: Type: Date of Death Number of Securities: 14 File ID: frestoneIRA Shares Security Mean and/or Div anti Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 12) 731.003 AIM INTL MUT FD5 (008882854) INVSC EURO GRW A Mutual Fund (as quoted by NASDAQ) 09/15/2010 28.66000 Mkt 28.86000C 13) 1452.186 FRANKLIN MANAGED TR (353825409) RISING DIV C Mutual Fund (as quoted by NASDAQ) 09/15/2010 29.84000 Mkt 29.840000 14) 4000 ING PRIME RATE TR (44977W106) SH BEN INT New York Stock Exchange 09/15/2010 5.71000 5.66000 H/L 5.685000 Div: 0.0275 Ex: 09/08/2010 Rec: 09/10/2010 Pay: 09/22/2010 Total Value: Total Accrual: Total: $350,654.16 21,096.75 43,333.23 22,740.00 110.00 $350,099.16 $5.55.00 Page 2 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 or www.evpsys.com. (Revision 7.1.1) July 31, 2009 to September 30, 2010 ~o~r~ J Account # 70801889 INVEST(VIENT CENTRAL Raymond James Financial Services, Inc. 880 CARILLON PARKWAY ~ ST PETERSBURG, FL 33716 (800} 826-4382 rjfsinvestnnentcentral.com InvestmentCentral cGDRaymondJames.com I~~~III~~~lll~~~~~~ll~~~llf~~~l~„IIII~~~~~I~II~I~~I~I~~~~I~II GEORGE D FREESTONE IRA y~ RAYMOND JAMES 8~ ASSOC INC CSDN 824 LISBURN RD a6o CAMP HILL PA 17011-7102992 Value This Statement $71.88 Last Statement Prior Year-End $0.00 $0.00 ----- • Your primary objective is Growth, with a medium risk tolerance and a 5 to 10 year time horizon. • Primary Beneficiaries: No Primary Beneficiary listed -Please contact your financial advisor if you would like to display your beneficiary designation • You've taken $0.00 of your $0.00 required minimum distribution (RMD) for 2010, leaving $0.00 remaining. (12/31/2009 value subject to RMD : $0.00, Factor from Uniform Factor Table: 19.50, age 79.00) Account owners who are age 70'/: or older and beneficiaries or deceased account owners generally must take an RMD by December 31st of each year. Raymond James Client Services 800-6447-BERN (7378) Monday -Friday 8 a.m. to 6 p.m. ET Online p-ccount Access raymondjames.com/investoraccess This Statement Beginning Balance 50.00 Deposits $71.88 Income $0.00 Withdrawals $0.00 Expenses $0.00 Change in Market Value $0.00 Ending Balance 571.88 Year to Date So.ao $71.88 $0.00 $0.00 $0.00 $0.00 S71.88 ~ ~^^~ Account carried by Raymond James 8 Associates, lnc I Member New York Stock Exchange/SIPC ~~'"-' Page 1 of 6 !0801889-19-1 8QZ/8289 2003 Mazda MAZDA6 -Private Party Pricing Report -Kelley Blue Book Page 1 of 2 taoc~d ~7,~60 ................................................................... ~' ~ai~ ~7,~.10 (Selected) I~+e~i~e ~I~u~e ~o~k THETR'c1STED RESOIJR~E .... _._ __.._.. ~, .~--.. ,, rry X003 Mazda MAZDAS i Sedan 4D BLUE BOOK® PRIVATE PARTY VALUE Condition Value Excellent $~,~~0 Vehicle Highlights Mileage: 40,000 Engine: 4-Cyl, 2.3 Liter Transmission: Automatic Drivetrain: FWD Selected Equipment Standard Air Conditioning Tilt Wheel Power Steering Cruise Control Power Windows AM/FM Stereo Power Door Locks CD (Single Disc) Mazda6 Build and Buy ilk IIL~~~I~R Request a Quote Search Inventory Options shoran. Dual Air Bags Steel Wheels Brochure Request Locate a Dealer Payment Estimator Send to Printer http://www.kbb. coin used-cars/mazda/rnazda6/2003/private-party-value/pricing-report?con. „. 12/9/2010 ~ advertisement ~___~] 2003 Mazda MAZDA6 -Private Party Pricing Report -Kelley Blue Book Blue Book Private Party Value Kelley Blue Book Private Party Value is the amount a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than any remaining factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Vehicle Condition Ratings iw?Ceel I+r:~tt ~ ~ Looks= new, is in excellent mechanics! condition and needs no recoa~iditi ni~ig. ~ Never had any paint or body work and is free of rust. • Clean title history and will pass a smag ar,d safety in:;pection. e Engine compartment is clean, with no fluid leaks and is free of ar~y wear or visible defects. • Complete and verifiable service retards. Less than 5~% of all used vehicles fall into this c:ategory. GOOtI $7,9t~ti a- F+~se of any r;~ajor defects. • Clean title history, the paints, body, and interiar have only minor (if any) blemishes, and there are no major mechanical prabienos. • Little or no rust on this vehicle. • Tires match and have substantial tread wear left. • A "good" vel-+icle will need some reconditioning to be sold at retail. Most consumer owned vehicles fait into this category. .,~ Falr (Selected) ~~`~~"~~` $7,110 -~ ~~k`Some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. • Clean title history, the paint, body and/or interior need work performed by a professional. • Tires may need to be replaced. • There may be some repairable rust damage. Poor ~~ ~ ~ + Severe mechanical and/or cosmetic defects and is in poor running conditian~. ~~ • May have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. • Branded title (salvage, flood, etc.) or unsubstantiated rni!eaye. Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of these vehicles varies greatly. !~ vehicle in par.,r condition may require an independent appraisal to determine its value. * Pennsylvania 12/09/2010 © 2010 Kelley Blue Book Co., Inc. All rights reserved. 12/3/2010-12/9/2010 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transrnitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions. (v.10121) Close Window Page 2 of 2 r- .,,1,., ~ r ~~, ~~+. .~ .~ http://www.lcbb.com/used-cars/mazda/mazda6/2003/private-party-value/pricing-report?con... 12/9/2010