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HomeMy WebLinkAbout04-0835HOWELL C. METTE ROBERT MOORE CHARLES B. ZWALLY PETER J. RESSLER LLOYD R. PERSUN JAMES A. ULSH DANIEL L. SULLIVAN JEFFREY A. ERNICO KATHRYN L. SIMPSON ANDREW H. DOWLING MICHAEL D. REED PAULA J. LEICHT GARY J. HEIM THOMAS F. SMIDA JOHN F. YANINEK* VICKY AN~ TRIMMER TIMOTHY A. H0Y JAMES M. STRONG METTE, EVANS & WOODSIDE A'IYI~OI~NEYS AT LAW 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 ~ NO. 23-1985005 (717} 232-5000 (717) 236-1816 MATTHEW E. HAMLIN** KATHLEEN DOYLE YANINEK JENNIFER A. YANKANICH RANDALL G. HURST* MARK D. HIPP RONALD L. FINCK AMBROSE W. HEINZ OF COUNSEL JAMES W. EVANS MARYLAND BAR i~ NEW YORK BAR http://www, mette.com Glenda Farner Strasbaugh Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 September 10, 2004 Re: Estate of C. Kenneth Dyer Dear Ms. Strasbaugh: Enclosed is an original Death Certificate for C. Kenneth Dyer. Also enclosed is our firm's check in the amount of $466.00 in payment of the probate fees. The Will, Codicils, petition for letters and related probate documents are already in your office and the Co- Executrices have already been sworn in. Please proceed to probate the Will and issue Letters Testamentary. Please mail the Letters and date-stamped copies of the various documents to the attention of James A. Ulsh, Esquire of this office. ~ C Please do not hesitate to call with any questions. Thank you for yo~ assistance. Very truly yours, ~- Lisa J. Knod~.%/ :~ r ~ Para]cgal to ~amcs A. U]sh LJK: Enclosures cc: Susanne Stanley, Co-Executrix Carol Carlson, Co-Executrix 406564vl Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of C. Kenneth Dyer also known as , Deceased No. Social Security No. 150-22-5767 late of Upper Allen Township, Cumberland County, PA Petitioner(s), who is/are 18 years of age or older apply(ies) for: COMPLETE "A" OR "B" BELOW:) [] A. Probate and Grant of Letters and aver that Petitioner(s) is/are the co-executrices named in the Last Will of the Decedent, dated October 13, 1982 and codicil(s) dated October 1, 1992 and August 21, 1997. state relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: [] B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite; durante absentia; duran ritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and w~' ~rurvive~-'by the ~ll:~wing spouse (if any) and heirs: Name Relationship R~idence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 806 Oak Oval Street, Messiah VillaRe, Mechanicsbur.q, Upper Allen Township, Cumberland County, Pennsylvania (list street, number and municipality) Decedent, then 9,5 years of age, died September 4, 2004, at Holy Spirit Hospital, East Pennsboro Township, Cumberland County, PA (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ................................................................................ $ /.~t~0~ (~, 00 (If not domiciled in PA) Personal property in Pennsylvania ............................................ $. (If not domiciled in PA) Personal property in County ...................................................... $. Value of real estate in Pennsylvania ................................................................................................... $ Total ..................................................................................................................................... $~LiLOJ;~_, 0{) Real Estate situated as follows: NONE Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the 9rant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence .'~.L/~zLz,~ ~"/ ~,,'~~x'~ 2001Susanne Stanley' 6645 32na Street NW' Washingt°n' D'C'5 _~ ~.~' .,~ ~_ ~r-~.c/~,<~{./__/.,' Carol Carlson, 40 Conway Lane, St. Louis, MO 63124 // Form RW-1 Page 1 of 3 (l~auphin County - Rev. 9/92) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly adminis~r the estate acc~ording to law. Sworn to and affirmed and subscribed ~before me this,,'"W~)~Y~, day of Estate of C. Kenneth Dyer also known as DECREE OF REGISTER ,Deceased No. ~,\ '" Oq '~ ~-~'~ ~ Social Security No.: 150-22-5767 Date of Death September 4, 2004 AND NOW, ,2004, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters [] Testamentary [] of Administration (c,t.a.; d.b.n.c.t.; pendente lite; durante absentJa; durente minontate) are hereby granted to Susanne Stanley and Carol Carlson FEES Letters .................................. $ Short Certificate(s) ............... $ Renunciation ........................ $ Affidavit ( ) ......................... $ in the above estate and that the instrument(s), if any, dated Will dated October 13, 1982 and Codicils dated October 1 1992 and AuRust 21, 1997 described in the Petition be admitted to probate ap,al, filed of record a~e last Will of Decedent. ~. ,~:, ~ Extra Pages ( ) .................. Codicil .................................. JCP Fee ............................... ]Inventory & Tax Forms ........ Other .................................... TOTAL .................... Attorney: I.D. No.: Address: Telephone: DATE FILED: James A. Ulsh, Esquire 10169 3401 North Front Street Harrisburg, PA 17110-0950 717-232-5000 Form RW-1 Page 3 of 3 (Dauphin County - Rev. 9/92) ,406358vl REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS James A. Ulsh , a subscribing witness to the Last Will and Testament dated October 13, 1982 and Codicil dated October 1, 1992 presented herewith, having been duly qualified according to law, depose(s) and say(s) that he was present and saw C. Kenneth Dyer, the Testator, sign the same and that he signed as a witness at the request of Testator in his presence and in the presence of the other subscribing witnesses. Sworn to or affirmed and subscribed before me this ~ day of COMMONWEALTH OF PENNSYLVANIA INotarial Seal Monica J. Bald, Notary Public Susquehanna Twp., Dauphin County My Commission Expires July 12, 2008 .. :.. ............................. ,!, ............. ~"'"'"~ / (Name) 8 Daw~r~ ive, Millersburg, P~III61 ~ (Address) · (Name) ~.. (Address) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS Sworn to or affirmed and subscribed ~' L;/-L~Z~c ~ before me this ~-~ day of ~ (Name) , ~ (Address) ' (Name)~ ,/ - (/~dress) ) ' 406366vl i hi~, i~. to certify that the information here given is correctly copied from an original certificate of death duly filed with me as l.()c,d 14. cgistrai'. Thc original certificate will be forwarded to the State Vital Records Office for permanent filing. Fee for this certificate, $2.00 WARNING: It is illegal to duplicate this copy by photostat or photograph. Local Registrar P 10530620 No. ,t0s t43 Rev .~7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH STATE RLE NUMI~ER NAME OF DECEDENT FirsL Middle, Last SEX SOCIAL SECURITY NUMBER DATE OF DEATH Month, Day Year AGE (Lalit ~ay) [ UN~R 1 YEAR [ UNDER 1 DAY [ DATE OF BIRTH BIRTHP~CE City andIPLACE OF DEATH (Check o~v one - S~ inslmCtl~S ~ ot~r sl~l '-- I M~s I Days I COUNTY ~ DEATH DECEDENTS MAILING ADDRESS (Slreet. City~n, Sate, Zip C~e) [ DECEDENTS ~A ACTUAL de~nt 8~6 Oak 0v~ i(s. FATHER'S NAME (First, Middle Lasl} .. C~de S. Dyer INFORMANT'S NAME (Type/Pr;hi} 2...Susanne Dyer Stanley Do ..... [] Burial [] Cremabo~ [~emoval ,rom Stale [] O~r (Spec.y). Complete items 23a-c only wheri c phystoan is nol avaiidble al time of death to cedif'/cause of death MOTttER'S NAME (First, Middle, Maiden Surname} t~. Carollne Zoeller INFOI~M~i~T~S I~ING,ADp. R~.SS (Stre. et, C,[yD-gw9 .Slale, Zip CodeJ ~o~.Oo~> ;znct 3~eeJc, NU~ wasnrng:con, PC 20015 DATE OF DISPOSiTION PLACE OF DIS.£OSITION-/qame of C.e(netery. Cred,atop/ ~ LOCATION-Cdy/3own.$1ale. ZipCode ILICENSE.,.NUMBEB INAMEANDADDRESSOFFACILITY Aue,t Memo,t,([at Home_ and [~,b. ]:Z)/.~,:?'&Td2,q. l~c. Cremat~on Services, /nc. Ha~risburq, PA 1710! To t~e desl of my knowledge, death occurred at tt~ lime, date and place stated (Signatur® and Tide) 23a. Ilems 24.26 musl be completed by TIME OF DEATH per soft who pro~ounces death. (Monlh, Day, Year) 27. PART I: IMMEDIATE CAUSE (Final resulting in death) 4 a Sequenbally list cor~tlons r b Enler UNDERLYING DUE TO (OR AS A CONSEQUENCE OF): DU~ TO (OR AS A CONSEQUENCE OF): DUE TO (ON AS A CONSEQUENCE OF): WAS AN AUTOPSY I W~RE AUTOPSY FINDINGS MANNER OF DEATH PERFORMED? [ AVAILABLE PRIOr TO COMPLETION OF CAUSEI Natural g~ Homicide E OF DEATH? I Accident [] Pal}ding Investigation Yes E] No ~/Yes [] NO ~ I Su,ode [] Could ........... ~8,. I zeb. TO the belt of my kno~edge, death occuff~ at the time, date, and place, and due to the causes(s) and manner al slaled ................... 'MEDICAL E~MINE~CORONER 31a~EGIST~R'S SIG~ AND NUy~E~ [ LICENSE NUMBER IDATE SIGNED I (Month, Day. Year) 23b. 23c. WAS CASE REFERRED TO A MEDICAL EXAMINER/CORONER? 26. Approximate interval betweer onsel and dealt~ PART I1: Other t~lgfllficaflt conditions contributing tO death b~Jt DATE OF INJURY J TiME OF INJURY INJURY AT WORK~ DESCRIBE HOW INJURY OCCURRED 30c. SIGNATURE ~ TIT~E OF C~TIFIER NAME AND AD--ESS OF PERSON ~qO COMPLETED CAUSE OF DEATH DAtE FILED (M~llh, Day, Year) CODICIL TO ~ WILl. OF C. KENNETH DYER I, C. KENNETH DYER, of Camp Hill, Cumberland County, Pennsylvania, the within named Testator, do hereby make and publish this Codicil to my Last Will and Testament, dated the 13th day of October, 1982. I hereby modify said Last Will and Testament as follows: ITEM I: There shall be inserted in said Last Will and Testament a new ITEM II A which shall provide as follows: ITEM II A: I specifically exercise ~t~ae ..' power of appointment granted to me in the Last Wi-~l and Testament of my wife, SUE R. DYER. All principal,. accretions thereto, and accumulations of income ~ subject to said power of appointment shall, upon ~y death, be distributed, free of Trust, as follows: (i) Thirty-three and one-third percent (33-1/3%) to my daughter, CAROL CARLSON, or if my said daughter should predecease me, to her issue, per stirpes. Page 1 (ii) Thirty-three and one-third percent (33-1/3%) to my daughter, SUSANNE STANLEY, or if my said daughter should predecease me, to her issue, per stirpes. (iii) Thirty-three and one-third percent (33-1/3%) to be divided equally among my grandchildren who survive me to be held in trust as provided in ITEM III of this Will. ITEM II: ITEM III of my said Last Will and Testament is revoked and there shall be substituted therefor the following: ITEM III: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, as follows: (i) Thirty-three and one-third percent (33-1/3%) to my daughter, CAROL CARLSON, or if my said daughter should predecease me, to her issue, per stirpes. (ii) Thirty-three and one-third percent (33-1/3%) to my daughter, SUSANNE STANLEY, or if my said daughter should predecease me, to her issue, per stirpes. (iii) Thirty-three and one-third percent (33-1/3%) to be divided equally among my grandchildren who survive me. Page 2 Provided, however, that if any grandchild or any other then living issue of said deceased daughter has not attained the age of twenty-five (25) years at the time of my death, his or her share shall be set aside as a separate Trust to be held in trust by the Trustee hereinafter named until said issue attains the age of twenty-five (25) years, at which time the Trustee shall distribute to such issue his or her share of my residuary estate. During the term of said Trust, the Trustee shall quarterly pay to or for the benefit of said issue all of the net income and so much of the principal of said Trust as, in the discretion of the Trustee, may be necessary to maintain said issue in the proper station in life, including proper support, maintenance, medical care and college or higher education. If at any time before final distribution of the assets of any Trust established for issue of a deceased daughter, there is no living beneficiary of any said Trust, the Trust shall terminate, and its assets shall be added equally to the other then existent Trusts created herein for the benefit of the other issue of said deceased daughter, per stirpes; provided, that if any Trust herein created has previously been terminated by payment of its principal to its beneficiary, said beneficiary who received payment of the principal of that Trust Page 3 shall be considered an "existent Trust" for the purpose of this paragraph, and one equal share shall be paid directly to such beneficiary, or if deceased, to his or her issue, per stirpes. ITEM III: ITEM VII of my said Last Will and Testament is revoked and there shall be substituted therefor the following: ITEM VIII: I hereby nominate, constitute and appoint my daughter, SUSANNE STANLEY, to be my Executrix (herein called "Executor"). In the event of her death or her inability or refusal to serve, I nominate, constitute and appoint my son-in-law, DAVID STANLEY, to be my Executor. My Executor, Trustees and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. In all other respects I confirm and ratify my aforesaid Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /~- day of October, 1992. C. KE~TH DYER We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the above-named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memo ~%-. Residing at ! Residing at CODICIL TO THE WILL OF C. KENNETH DYER I, C. KENNETH DYER, of Messiah Village, Upper Allen Township, Cumberland County, Pennsylvania, the within named Testator, do hereby make and publish this Codicil to my Last Will and Testament, dated the 13th day of October, 1982, and my Codicil dated the 1st day of October, 1992. I hereby modify said Last Will and Testament as follows: ITEM I: There shall be added to my said Last Will and Testament an ITEM II B which shall provide as follows: ITEM II B: I make the following bequests: (a) One hundred percent (100%) on the date of my death of my interest or share in the Messiah Residents' Investment Club to the Messiah Auxiliary Association; (b) Five Thousand ($5,000) Dollars to the West Shore Library, Camp Hill, Pennsylvania; (c) Five Thousand ($5,000) Dollars to the Salvation (d) Five Thousand ($5,000) Dollars to Camp Hill Presbyterian Church; (e) Five Thousand ($5,000) Dollars to the ALS Association (Lew Gehrig's Disease) for research; (f) Five Thousand ($5,000) Dollars to Multiple Sclerosis Society for research; (g) Five Thousand ($5,000) Dollars to Parkinson's Disease research; (h) Two Thousand Five Hundred ($2,500) Dollars to the Mechanicsburg Public Library, Mechanicsburg, Pennsylvania; (i) Two Thousand Five Hundred ($2,500) Dollars to Promise Place, 101 Evergreen Street, Harrisburg, Pennsylvania; (j) TWo Thousand Five Hundred ($2,500) Dollars to Volunteers of America; (k) TWo Thousand Five Hundred ($2,500) Dollars to the Bethesda Mission, 611 Reily Street, Harrisburg, Pennsylvania. ITEM II: is amended to read as follows: ITEM VII of said Last Will and Testament ITEM VII: I hereby nominate, constitute and appoint my daughters, SUSANNE STANLEY and CAROL CARLSON, to be my Executrices (herein called "Executor"). In the event of the death or inability or refusal to serve of both of them, I nominate, constitute and appoint my sons-in-law, DAVID STANLEY and DON R. CARLSON, or the survivor of them to be my Executor. My Executor, Trustees and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. I hereby nominate, constitute and appoint my daughter, SUSANNE STANLEY, and my son-in-law, DAVID STANLEY, to be the Trustees of any Trust established in ITEM III of this Will for the benefit of the issue of Susanne Stanley; and I hereby nominate, constitute and appoint my son-in-law, DON R. CARLSON, and my daughter, CAROL CARLSON, to be the Trustee of any Trust established in ITEM III of this Will for the benefit of the issue of Carol Carlson. The survivor of Susanne Stanley and David Stanley, and Don R. Carlson and Carol Carlson, shall each have the power to nominate and appoint a successor corporate Trustee to serve upon their death, inability or refusal to serve. In the event of the death or inability or refusal of the survivor of Susanne Stanley and David Stanley, or Don Carlson and Carol Carlson to serve as Trustee prior to the nomination or appointment of a successor corporate Trustee, I nominate, constitute and appoint MELLON BANK, Harrisburg, Pennsylvania, to be the successor corporate Trustee. In all other respects I confirm and ratifi~ my aforesaid Last Will and Testament. day ofIN ~WITNESS~x~WHEREOF'-~ ,1997. I have hereunto set my hand and seal this C. KENNETH DYER '/( ) We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the above-named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. Residing at ~ OC~',.;,,~ ~ B , ACKNOWLEDGMENT STATE OF PENNSYLVANIA COUNTY OF DAUPHIN ) ) SS: ) I, C. KENNETH DYER, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Codicil to my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ,.'"L:~. w~?..~..z.~:~.~A~...l;~' i .... Sworn to and subscribed before me t]~is ~/z P day of /~/~t ~ u~/ , 19~. My Commission Expires: AFFIDAVIT STATE OF PENNSYLVANIA COUNTY OF DAUPHIN ) ) SS: ) ,":'/'(/]~>'~:~- (, g~:,//(/ , the Witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, C. KENNETH DYER, sign and execute the instrument as his Codicil to his Last Will and Testament; that Testator signed willingly and that he executed said Codicil as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Codicil as Witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence.  Witness Sworn to and subscribed before me/~his ~/$ f day of ~/ Notary Public ~/ My Commission Expires: (SEAL) 67860 1 OF C. KENNETH DYER I, C. KENNETH DYER, of Camp Hill, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any prop- erty, shall be paid by the Executor out of the property passing under ITEM III of this Will, as an expense and cost of administra- tion of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. In the absolute discretion of the Executor, such taxes may be paid immediately or may be postponed on future or remaJ~.'der i~I~, interests until the time possession thereof accrues to thei'bene- ficiaries ITEM II: I give and bequeath to my'daugh- ters, CAROL CARLSON and SUSANNE STANLEY, or the survivor of them, absolutely and in fee simple, all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon, to be divided between them as they shall agree. ITEM III: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, in equal shares to my daugh- ters, CAROL CARLSON and SUSANNE STANLEY. If either daughter fails to survive me, said share shall be paid to the then living issue of said deceased daughter, per stirpes; provided, however, that if any then living issue of said deceased daughter has not attained the age of twenty-five (25) years at the time of my death, his or her share shall be set aside as a separate Trust to be held in trust by the Trustee hereinafter named until said issue attains the age of twenty-five (25) years, at which time the Trustee shall distribute to such issue his or her share of my residuary estate. During the term of said Trust, the Trustee shall quarterly pay to or for the benefit of said issue all of the net income and so much of the principal of said Trust as, in the discretion of the Trustee, may be necessary to maintain said issue in the proper station in life, including proper support, maintenance, medical care and college or higher education. If at any time before final dis- tribution of the assets of any Trust established for issue of a deceased daughter, there is no living beneficiary of any said Trust, the Trust shall terminate, and its assets shall be added equally to the other then existent Trusts created herein for the benefit of the other issue of said deceased daughter, per stirpes; provided, that if any Trust herein created has previously been terminated by payment of its principal to its beneficiary, said beneficiary who received payment of the principal of that Trust shall be considered an "existent Trust" for the purpose of this paragraph, and one equal share shall be paid directly to such beneficiary, or if deceased, to his or her issue, per stirpes. ITEM IV: In the settlement of my estate and during the continuance of the foregoing Trusts, the Executor and the Trustee shall possess, among others, the following powers: (a) To retain any investments I may have at my death, including specifically those consisting of Page 2 stock of any bank even if I have named such bank as the Executor or Trustee herein, so long as the Executor or Trustee may deem it advisable to my estate so to do. (b) To vary investments, when deemed desirable by the Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other property, real or personal, as they shall deem wise, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fidu- ciaries. (c) In order to effect a division of the princi- pal of my estate or for any other purpose, including any final distribution, the Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind, at a fair value determined at the date of division or distribution. Should it appear desirable to partition any real estate, the Executor or Trustee is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, recognizances or other obligations, with as wide powers as an individual owner in fee simple. (d) To sell either at public or private sale and upon such terms and conditions as the Executor or Trustee may deem advantageous to the estate or Trust, any or all real or personal estate or interest therein owned by the estate or Trust severally or in conjunc- tion with other persons or acquired after my death by the Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instruments to the Page 3 purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Executor or Trustee in this paragraph or elsewhere in my Will. (e) To mortgage real estate, and to make leases of real estate. (f) To borrow money from any party, including the Executor or Trustee, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate therefor. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate or a Trust. (h) To vote any shares of stock which form a part of the estate or Trust, and to otherwise exercise all the powers incident to the ownership of such stock. (i) In the discretion of the Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the estate. Page 4 (j) To do all other acts in their judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the estate or Trust. ITEM V: Any person who shall have died at the same time as I shall have, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased me. ITEM VI: If at any time any minor child shall be entitled to receive any assets hereunder, the Trustee of the Trust established under ITEM III for said minor shall act as Guardian of the assets payable to such child. Such Guardian may receive and administer all assets authorized by law, and shall have full authority to use such funds in any manner it shall deem advisable for the best interests of such child. Said Guardian shall have all the rights and privileges as to the Guardianship(s) and its assets as are herein granted to the Trustee and Executor as to the Trusts and my estate and the assets therein. ITEM VII: I hereby nominate, constitute and appoint my son-in-law, DAVID STANLEY, to be the Trustee of any Trust established in ITEM III of this Will for the benefit of the issue of Susanne Stanley; and I hereby nominate, constitute and appoint my son-in-law, DON R. CARLSON, to be the Trustee of any Trust established in ITEM III of this Will for the benefit of the issue of Carol Carlson. Both individual Trustees shall have the power to nominate and appoint a successor corporate Trustee to serve upon their death, inability or refusal to serve. In the event of the death or inability or refusal of either individual Trustee to serve as Trustee prior to the nomination or appointment of a successor corporate Trustee, I nominate, constitute and appoint Page 5 COMMONWEALTH NATIONAL BANK, Harrisburg, Pennsylvania, to be the successor corporate Trustee. ITEM VIII: I hereby nominate, constitute and appoint JAMES A. ULSH to be my Executor. In the event of his death or his inability or refusal to serve, I nominate, constitute and appoint COMMONWEALTH NATIONAL BANK to be my Executor. My Executor, Trustees and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding five (5) pages, at the end of each page of which I have also set my initials for greater security and better identification this /~ KENNETH DYER / We, the undersigned, hereby certify that the foregoing Will was 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 and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. (SEAL) Residing at O~ ~_ . HOWELL C. ME~FE ROBERT MOORE CHARLES B, ZWALLY PETER J, RE$$LER LLOYD R, PERSUN METTE, EVANS & WOODSlDE http://www, mette.oom December 1, 2004 VIA CERTIFIED MAlL RETURN RECEIPT REOUESTED Glenda Famer Stmsbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of C. Kenneth Dyer File No. 21-2004-0835 Dear Ms. Strasbaugh: Enclosed is a check in the amount of $27,500.00 payable to "Register of Wills, Agent" representing a prepayment of Pennsylvania Inheritance Tax in the above-referenced estate proceeding. Please send a receipt for this payment. Thank you for your assistance. Very truly yours, Paralegal to James A. Ulsh LJK: Enclosure cc: Carol Carlson, Executrix Susanne Stanley, Executrix COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004685 ULSH JAMES A 3401 N.FRONT ST. P.O. BOX 5950 HARRISBURG, PA 17110-0950 ESTATE INFORMATION: SSN: 150-22-5767 FILE NUMBER: 2104-0835 DECEDENT NAME: DYER C KENNETH DATE OF PAYMENT: 1 2/02/2004 POSTMARK DATE: 1 2/01/2004 COUNTY: CUMBERLAND DATE OF DEATH: 09/04/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $27,500.00 TOTAL AMOUNT PAID: $27,5O0.OO REMARKS: SEAL CHECK//101 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS CERTIFICATION OF NOTICE UNDER RULE 5.6(A) Name of Decedent: C. KENNETH DYER Date of Death: September 4, 2004 k~: :" Will No. 2004-00835 Admin. No. 21-2004-0835 To the Register: I certify that notice of estate administration required by Rule 5.6(a) ~ the · Orphans' Court Rules was served on or mailed to the following beneficiaries:of the above-captioned estate on November ~0,2004 : Name Address Carol E. Carlson 40 Conwa¥ Lane, St. Louis, MO 63124 Julia S. Wilde 1948 Port Seabourne Way, Newport Beach, CA 92660 Elizabeth D. O'Toole 323 14th Street, Wilmette, IL 60091 Matthew R. Carlson 5261 N. 26th Street, Arlington, VA 22207 C. Anders Carlson 5220 Bandera Creek Trail, Austin, TX 78735 Susanne Stanley 6645 32"a Street, NW, We~hin~on, D.C. 20015 Jonathan Dyer Stanley 1011 Villa Place, Nashville, TN 37212 Katherine Tighe Stanley 1167 Freesia Court, Ann Arbor, MI 48105 Messiah Village 100 Mount Allen Drive, Mech~nicsburg, PA 17055 Auxiliary Association Fredricksen Library 100 N. 19th Street, Camp Hill, PA 17011 f/k/a West Shore Library Salvation Army of 701 North Broad Street, Philadelphia, PA 19123 Greater Philadelphia Camp Hill Presbyterian Church 101 N. 23rd Street, Camp Hill, PA 17011 ALS Association ATTN: Ellyn C. Phillips, 321 Norristown Road, Suite 260, Ambler, PA 19002 Multiple Sclerosis Association of America American Parkinson Disease Association Mechanicsburg Area Public Library Promise Place Volunteers of America Bethesda Mission ATTN: Terry McFarl~nd~ 706 Haddonfield Road, Cherry Hill, NJ 08002-2652 Greater St. Louis Chapter, 660 S. Euclid Avenue, Box 8111, St. Louis, MO 63110 16 North Walnut Street, Mech~nicsburg, PA 17055 381 S. 2"d Street, Steelton, PA 17113 2112 Walnut Street, Harrisburg, PA 17103 611 Reil¥ Street, Harrisburg, PA 17102 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NONE. Date: November 50, 2004 Signature Ulsh, Esquire Name 3401 North Front Street Harrisburg, PA 17110 Address (717) 232-5000 Telephone Capacity: Personal Representative XX Counsel for Personal Representative 411153vl - "<,0..~.~:-'.,:.-' ::1;:' D ',;:::\':~::, C-: i"IX"':, ."",_ ~\~~; , -l~\\<",,> '; ;. ,-\;t.,,~~~: '~:t.,' ~ > " " ~ ";,, ,-~;/ . I ~./ ~:;,' "~ "] \ ~ I':_j I , ,~.:.~/ o Ul o I"- .D ru l"- I"- ..D o o o CJ Ul ..... rn ru CJ CJ I"- ..-.. I -"-3 ..J'..;lt \!" '1 ~S J 1-\.., -." .- -. ca... :E!! =g caD) U= 1i)g .~ D). u.- T :::z = =0 ,... It> oo€=: "" ~ @2Z~~ = Oo...FJ2="" I'l< ,...It>"" ~~~Z~< ~Qrn~sll:. OO~~...~~ ~~~~~ffi ~gH::o ....~ "'1'<<< Z ~o .... ><< ~ 0.. '" ~<C ~ ", CIJ ~ f:E '" H ~ g;", ~ o~C"') CIJ u~,.....f ~VJ~g::2 HHZ ~ CJ)H::;JW "'~8::g<tJ wr... OP-l ~OA:X: <tJ",:::]~,., ~~2g~ ;5t::;wu~ ~~~~~ t3~uou l o Eo- --, METTE. EVANS & WOODSIDE A PROll'lllSSIONAL CORPORATION ATTORNEYS AT LAW 3401 NORTH FRONT STREET P:.O. BOX 5950 HARRISBURG. PA 171.10-0950 DIRECT DIAL (717)231-5256 JAMES A. ULSH IRS NO. 28-1985005 E-MAIL ADDRESS jaulsh@mette.com TELEPHONE (717) 232-5000 FAX (717) 236-1816 http://www.mette.com June 2, 2005 VIA CERTIFIED MAlL RETURN RECEIPT REOUESTED Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 C'_J (ri Re: Estate ofe. Kenneth Dyer File No. 21-04-0835 Dear Ms. Strasbaugh: Enclosed for filing are the following documents: I. The original and one (I) copy of an Inventory; 2. The original and one (I) copy of Rev-I 500, Pennsylvania Inheritance Tax Return, plus a copy of the cover page; 3. A check payable to "Register of Wills, Agent" in the amount of$I,587.58 in payment of the balance ofInheritance Tax owed; 4. Our check in the amount of$30.00 in payment of your filing fees; and 5. A postage prepaid envelope for return mail. Please file the Inventory and Inheritance Tax Return. Please return a date-stamped copy of the Inventory and the cover page ofthe Inheritance Tax Return, along with your receipt for the Inheritance Tax payment, to my attention in the enclosed envelope. Please do not hesitate to call with any questions. Thank you for your assistance. \l~. ~. jIl~r~IY yoy-rs, J / ,':j'V/ )CVO' V- 'V\()L)~ Lisa J. Knod Paralegal to Ja es A. Ulsh 425464v1 . "'":...... \ ....'. REV-1500EX(6-00) OFFICIAL. USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER -1L COUNTY CODE -.JIL 0835 ___ YEAR NUMBER I- Z W C W () W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) D er C. Kenneth DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 9/4/2004 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 150-22-5767 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURIlY NUMBER Decedent Died Testate (Attach copy Of Will) Litigation Proceeds Received D 2. Supplemental Return D 3. Remainder Retum (date of death prior to 12-13-82) D 48. Future Interest Compromise {date of death aner 12-12-82} D 5. Federal Estate Tax Return Required D 7, Decedent Maintained a living Trust (Allach copy of Trust) ~ 8. Total Number of Safe Deposit Boxes [] 10. Spousal Poverty Credit (date of death between 12-31-91 aod 1_1_95) [] 11. Election to tax under Sec. 9113(A)(AttaohSohO) W I- :M::~U) ,,0:>: w"" ",00 "O:..J ..m .. '" 001. D4 006 D9 Original Return limited Estate I- Z "' o z o .. "' "' 0: 0: o U THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE fo.AAlLlNG ADDRESS James A. UIsh, Es ire 3401 North Front Street FIRM NAME (If Applicable) METTE, EVANS & WOODSIDE TELEPHONE NUMBER P.O. Box 5950 717-232-5000 Harrisburg, PA 17110-0950 0.00 648,603.55 0.00 0.00 113,785.68 0.00 OFFICIAL USE ONLY 1_ Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) 0 D Separate Billing Requested i= j 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) :J (Schedule G orL) l- ii: 8. Total Gross Assets (total Lines 1.7) <I: () W 9 Funeral Expenses & Administrative Costs (Schedule H) (9) l%: 10. Debts of Decedent. Mortgage liabilities, & liens (Schedule I) (10) 11. Total Deductions (total lines 9 & 10) 12. Net Value of Estate (line 8 minus Line 11) <.:...1 C.') 2,580.85 (8) 40,630.89 2,148.46 .-'.' ~,' 764,9'10.08 (11) 42,779.35 722,190.73 43.636.30 (12) 13. Charitable and Governmental Bequests/See 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) SEe INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax 0.00 Z rate, or transfers under Sec. 9116 (a)(1.2) , .0 0 ;:: 16. Amount of line 14 taxable at lineal rate 678,554.44 , .0 '" I- " 0.00 .. 17. Amount of line 14 taxable at sibling rate x.12 ::i 0 0.00 " 18. Amount of line 14 taxable at collateral rate x.15 )( '" Tax Due I- 19. (14) 678,554.43 L(15) 45 (16) (17) 0.00 30,534.95 0.00 (19) 0.00 30,534.95 (18) 20. o CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W46451.000 OS/23/2005 MON 15:41 FAX ~ 003/017 ',>' , . Decedent's ComDlete Address: STREET ADDRESS Messiah Villat'Te 806 Oak Oval Cumberland CllY I STATE I ZIP Mechanicsbura PA 17055- Tax Payments and Credits: 1. Tax Due (Page' Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 30.534.95 0.00 27.500.00 1.447.37 Total Credits (A + B + C) (2) 28.947.37 3. Interest/Penalty if applicable D. Interest E. Penally 0.00 0.00 TotallnterestlPenalty (D + E) (3) 0.00 4, If Line 2 is greater than line 1 + line 3. enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) >1. .587.58 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1 . 587 . 58 Make Check Payable to: REGIS7l:R OF WILLS. AGENT ~~~~~~K~~Jt~~~ial!2;,'~I.I!Br..;~~~.~~ PLEASE ANSWER THE FOlLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS Yes No IUD D09 D09 DUiI without receiving adequate consideration? . . . . . . . . . . . . . . , . . , . . , , . . . . . ,0 c:1a 3. Did decedeflt own an "in trust for" or payable upon deatn bank account or security at his or her death? 0 []I 4, 0111 decedent own an IndiVldUll1 Retirement Account, annuity, or other non-probate property which contains a benefiCiary (jeSJgnatlon? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Ii] D IF THE ANSWER TO ANY OF THE ABDVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT M; PART OF THE RETURN. Under pel'llllies of perjury, 1 dldlre thlt I hi.... eQImined this retum. indudil\lll.x:ompwly;rJlI tthecMn Ind $bftmelll$. and to lhe butd my kr1o'IMd9f and belief. K 1$ 1M, COlJecI and complete Declarltion 01 ',.p....r other thin the pertenll NpnlwntaliYe isbtMdQl"l;Jll infOrmIlion ofwhic:h pre~er hl~ enyknowledge SIGNA RE ISLE LING Susanne Stanle /Carol Carlson AOORE5 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . , , . . , . . . . . . . b. retain the right to designate who shall use the property transferred or its income; - c.retainareversionaryinterest;or , ,...,......,...,.,..... d. receive the promise for lire of either payments, benefrts or care? . . . . . , . . . 2. If death occurred after December 12. 1982, did decedent transfer property within one year of death 6645 32nd StNW Washington DC 200 5 NATURE OF PREPARER OnER THAN REPRESENTATIVE 40 Conway Lane, St James A. UIsh, Es ire ADORES 3401 N. Front Street, PO ~ ~ ,- .:::::> ii;f~~~~~'!.~~~~~~~ For dates ofdeatn on or after July 1,1994 and before January 1, [72 P.S. 6 9916 (a) (1.1) (in For dales of death on or after January 1, 1995, Ihe tax rate imposed on the net value oflransfefs to or for Ihe use dlhe surviving spouse i5 0% (72 P.S. S 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from lax, and the statulory requirements for disclosure of assets and filing a tax coelum are stilt applicable e...en if the survivillg .spouse is the only beneficiary. Harrisbur , PA 17110-0950 .-mrl#~.N~~~~A~~#B'~~~}'"W~ 95. the tall rate imposed on the net value oftrans1ers loafor1he use of1he su"'iving spouse is 3% for dales of dealtt on or after July 1, 2000: The lax rate imposed on the net value of transfers from a dec&ased child twent)'-Oneyeers 01 ~e or younger at d..th to or lOr lhe use of. nalunll parent. an adoptive parent, or a sleppanmt of the child is 0% In P.S, ~9116(a)(1_2)J. '1"'\, ,_ The lax rate imposed on the net value or transfers to Of for the use of Ihe decedenfs lI1eal beneficiaries is 4,5%, except as notec:I in 72 P .S. S 9116(1 ,2) (we... l..\ Y '5 . Ci) 'Pd 315cD A,P.~. The: I.ax rale imposed on the net valulJ ~tren$fm; to or for the use of the deoeden1'. mqs is 12% (72 P.S. fi9116(8}{1.3)1. A sibling is deined, undlJr IndiVidual wno has at least one parent In common wiIh 1he decedent. ....tlether by blood or adoption. :!.W4646 t.OOO lOUD T Arst 1/2005::r.t!E ll!.'.~5 FAX ~ 003/017 , Oecedenfs Comolete Address: S'IR<Er AllllII6S Messiah Villa"" 806 Oak Oval Cwaberland CflY I srAlE IT;o55- Meohanic.bura PA Tax Payments and Credits: 1. Tax Dua (Page 1 Line 19) 2. CreditslPayments A Spousal Poverty Gre<lft B. Prior Payments C, Discount (1) 30,534.95 0.00 27.500.00 1,447.37 _ Total Credits (A + B + C) (2) 28.947.37 _ 3. InlerestJPenalty a applicable D. Interest E. Penalty 0.00 0.00 TotellnterestlPenaity (D + E) (3) 0.00 4. If Line 2 is greater than Une 1 + Line 3. enter the difference. lhis is the OVERPAYMENT. Check box on Page 1 Una 20 to request a ref_ (4) 0.00 5. If Line 1 + Line 3 is greater than Une 2, enter the difference. Ttris is the TAX DUE. (5) '1,587.58 -- . A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) 1.587.58 Maire Check P:!1!p/e to: no:voSl~ OF WILLS, AGENT ______..J._ifLf'1.n~,~,! ~ r JpI.'~l,,\'IIh. I... m ..~l~'~" PLEASE ANSWER THE FOLLOWING QUESTIONS BY PlACING AN "X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a.'elainthsuseorlncomeoflheplllpOrtylnlnafef,ed;....................... IKJ 0 b. retain the right to designale who shall use the property transferred or its income;. . . 0 [j c. retain a .....sionaryintenlSt;or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 Ui d. receive the promise for life of either prayment5. benefls or care? . . . . . . . , . . . . . . . . . 0 [j 2. If death occurred after December 1:2. 1982, did decedent transfer property within <me year of death ,.;Il>oulreceivingadequataconslderation? .... . . . . . . . ., . . . . . . . . . . . . . .. 0 Oi 3. Did decedent own an "n trust fof or payable upon death bank illXXlUntor securilysl his arhsrdealh? 0 Oi 4. Did decedent own an IndMdIJaI Retirement Account, annuity. or other non-probat& property which conlainsabeneficiarydelignation?....,............................ IX] 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS is YES, YOU MUST COIIFI.ETE SCHEDULE G AND FLE iT AS PART OF THE RETURN. Und...'....tII*alpeljurl.lcMc...UIIlltIMt~lfIIIra.n.iI'Ic.I~~tcI\I!cU...IAcI~.ndtoltll...Of.,~MdDlilf.it.l-.CIl'NCtW~ DecJ..aon al ~ othtr ~ !he 1*IONI........iI.....ed on 111 infllIMIion oIW1lldl PfINrW bll.., MOIiIlIdgI SlGNAll..IlE OF. ~,_N ~t"UNS(8le FOR FIMG RElURN Sueanne Stanle (Carol Carlson {lfl/rK ('ah.L4/>1J DAle ,')((;1' O~ re 40 Conwa Lane, St Louis, Me 63124 6645 32nd StNW Wasbin ton DC 20015 James A. Ulsh Es L.- c.~ -;;z ..- 0..':.-, 3401 N. Front Street, PO Box 59 Harrisbur , PA 17110-0950 For dates Qf death on Of .ller July 1, 1994 tmd before JanullfY 1. 199 eta rate imposed on the net value (rftnlnsflus 10 or for ttle use ot the sutviviog spouse il3% 112 P.S.6 9916 (8) (1.1}{i)). For 4ates of de8th on or after January " 1995, the talcrwte irnpoted on thenel value of tnlnsfers to or Iotthe use dthe suMuing spou_is~ (72 P.S. 69116 (a) (l.l) (i)) The .taMe dGH n<Jt eumDt allan,,., toa tutvMng spewse from IIll8tld the s1alutOfy requiementslorclltcloaur8ofasntsW"'fI'tax...wm .,..atlY appljcablileven if the survivinG 'pouse is lhe only beneiciary. F<< d8fe$ oidiUm 011 <<after.My 1, 2000: Thet. rate impoatd on the nel value oI1r81'1alet$ from a deceased child twenty.oneyearsofage 01 younger at death to or for the use ofanaturalPMlfIt, an e,dop(ive paRWtf, or a steppalMtofthechld is 0%[12 P.S.S9116CIt)(1.2)). The t.x 'ale imposed on the nel value of 1fanSf8~to or It;lr the UIe of the deeeden1'S 1I1ea1 beneficiaries is 4.5%, except 8$ noted in 72 P.$. 6 9116{1.2) (72 P.S. 9'''16(11)(1)~ The tax rate impoaed on the net Wllue oIhrt$leni IOcr farUteflMdlhe~I's.siblinp i$ 13 (72 P.S. 6 9l18t'a)(1.3)). A sib1ill1ll is delned under Section 91(12 as an indhlidu.1 who hes at leut Me parenl in eO/MlClfl v.flh the ~enl. ~ by bbod or adoption. " JW.4&4& 1.000 l~' . REV-1503EX+{6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER C. Kenneth Dver 21 04 0835 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1.5 Shares 1st Tr Insd Mun Sr. 1 CESCRIPllON VALUE AT DATE OF DEATH 546.50 2 600 Par Abbey National PLC Corporate Bond 15,838.50 3 460 Shares AGL Resources, Inc. 14,166.85 4 15,000 Par Altoona PA Area Sch Dist Municipal Bond 15,911.63 5 73,345 Shares BioAlert Systems, Inc. DEEMED WORTHLESS; see attachment for explanation 0.00 6 28 Shares Eaton Vance PA MIT 422.52 7 254.6016 Shares Emerson Electric Co. 15,945.06 8 3,235.3482 Shares Exxon Mobil Corp. 152,077.54 9 75,000 Shares Hcl, Inc. DEEMED WORTHLESS; see attachment for explanation 0.00 10 520 Shares Health Care ppty Inv. 13,336.70 11 1,201.5509 Shares Heinz H J Co. 46,031.41 12 1,000 Shares Hersha Hosptlty Tr A 9,652.50 13 500 Shares ID Biomedical Corp. 6,396.25 Total from continuation schedules 358,278.09 3W46961000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 648,603.55 ~..' . Estate of: C. Kenneth Dyer 150-22-5767 Schedule B (Page 2) Item No. Description Value at Date of Death 14 1,800 Shares Iron & Glass Bank Corp. 26 500 Shares Sovran Self Storage 75,600.00 10,745.50 14,677.20 9,085.50 18,925.20 . 329.04 21,199.69 6,558.98 3,311.39 27,175.50 14,508.93 24,698.47 19,965.00 38,892.81 8,577.50 10,181.28 15 10,000 Par JP Morgan & Co corporate bond 16 368.0573 Shares JP Morgan Chase & Co. 17 180 Shares Kaneb PIn Prt Sr. Prf. 18 360 Shares Lowe's Companies, Inc. 19 55.1857 Shares Magna Entmt Sub Vtg 20 280.512 Shares Magna Int1, Inc. C1 A 21 270 Shares MBNA Corp. 22 140.2537 Shares MI Developments, Inc. 23 1,800 Shares Nuveen PA Prem Inc. 24 442.953 Shares Pfizer, Inc. 25 551.6317 Shares PNC Fincl Services 27 3,467.155 Shares Templeton Foreign Fund 28 1,000 Shares Templeton Global, Inc. Fd 29 10,000 Par u.S. Treasury Note Total (Carry forward to main schedule) 304,431.99 '..'. Estate of: C. Kenneth Dyer 150-22-5767 Schedule B (Page 3) Item No. Description Value at Date of Death 30 810 Shares UGI Corp. 28,641.60 31 2,700 Shares Van Kampen Mert Mun. Inc. 25,204.50 Total (Carry forward to main schedule) 53,846.10 '~ " ESTATE OF C. KENNETH DYER FILE NO. 21-04-0835 150-22-5767 ATTACHMENT TO SCHEDULE B. ITEM NOS. 5 AND 9 At death, decedent owned 75,000 shares ofHcl, Inc., a Pennsylvania corporation, and 73,345 shares of BioAlert Systems, Inc., a Delaware corporation. These corporations are inter- related and, in fact, are owned by the same group of shareholders. Neither corporation is publicly traded. See attached correspondence and enclosures from the Executive Vice President and CEO ofHc1, Inc. dated November 30, 2004. Also see attached additional information taken from the corporation's web site at www.healthcarelink.md. It is the position of decedent's estate that the stock in these two corporations was worthless at the time of decedent's death and remains worthless to date. Although the corporations have apparently developed certain medical technologies, these technologies are not currently being produced. The corporations have no operating capital, no income and no paid employees. 424827vl ','. REV-1506 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF C. Kenneth Over FILE NUMBER 21 04 0835 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Coins See attached appraisal from ~ssouri Coin Company, Inc. 673.12 2 Household goods and miscellaneous items of personal property 2,000.00 3 Internal Revenue Service - refund of 2004 personal income tax 17,335.00 4 Merrill Lynch Bank Deposit Program, Account #872-37705 32,233.28 5 Messiah Residents Investment Club Share of investment club; see attached correspondence. 3,636.30 6 Messiah Village refund 23,500.00 7 PA Department of Revenue - refund of 2004 personal income tax 2,421.00 8 PNC Bank Checking Account No. 5140017587 7,489.48 9 25,000 Par Provident Bank Certificate of Deposit 24,497.50 3W46AD 1.000 TOTAL (Also enter on line 5 Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 113,785.68 '~ '. REV-1510EX+(6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF C. Kenneth Over FILE NUMBER 21 04 0835 ITEM NUMBER 1. DATE OF DEATH VALUE OF ASSET % OF DECO'S INTEREST 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. DESCRIPllON OF PROPERTY INCLLOE11-ENllMEOF11-ETRIINSFEREE, THEIR RELATIONSHIP TO DECEOENT AND 11-E DATE OF TRAAGFER ATTACHACOPV OF THE DEEO FOR REAL ESTATE TAXABLE VALUE IRA at Merrill Lynch! Account #872-75738 Individual Retirement Account, Merrill Lynch Account #872-75738; beneficiaries are Carol Carlson and Susanne Stanley, in equal shares. See attached correspondence. 2,580.85 100.0000 2 Messiah Village Charitable Gift Annuity FOR INFORMATION PURPOSES ONLY: 0.00 100.0000 Decedent entered into a Charitable Gift Annuity Agreement with Messiah Village dated October 24, 1995 (copy attached), whereby he received semiannual annuity payments for the term of his life. Annuity payments ceased at decedent's death. 3 Presbyterian Homes Charitable Gift Annuity FOR INFORMATION PURPOSES ONLY: 0.00 100.0000 Decedent entered into a charitable Gift Annuity Agreement with Presbyterian Homes, Inc. dated October 20, 1995 (copy attached), whereby he received quarterly annuity payments for the term of his life. Annuity payments ceased at decedent's death. 4 Sue R. Dyer Trust 0.00 100.0000 TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3W46AF1,OOO EXCLUSION IF APPUCABLE\ 0.00 0.00 0.00 0.00 2,580.85 0.00 0.00 0.00 2 580.85 , '. Estate of: C. Kenneth Dyer Schedule G (Page 2) Item No. Description FOR INFORMATION PURPOSES ONLY: Decedent was the beneficiary of a trust established by his wife, Sue R. Dyer, under her Last Will and Testament. Sue R. Dyer died on November 10, 1980, and her Will was probated in Cumberland County, PA, under File No, 21-80-775. Inheritance tax was paid on the full value of the Estate of Sue R. Dyer, including the assets which funded the Trust. This Trust is not subject to Inheritance Tax in the estate of the decedent. Total (Carry forward to main schedule) DOD Value of Asset Exclusion 150-22-5767 Taxable Value 0.00 '.' REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF C. Kenneth Dver SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER 21 04 0835 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Auer Funeral Home 229.00 Total from continuation schedules 3,867.80 8. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I E1N Number of Personal Representative(s) - - Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees METTE, EVANS & WOODSIDE 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 681.00 5. Accountant's Fees SELIGMAN, FRIEDMAN & CO. , PC 1,050.00 6. Tax Return Preparer's Fees 7. 1 Cumberland Law Journal advertise Estate notice 75.00 2 Internal Revenue Service - 2004 estimated payments PIT 10,120.00 Total from continuation schedules 4,608.09 TOTAL (Also enter on line 9, Recapitulation) $ 40 630.89 3W46AG 1 000 (If more space is needed, insert additional sheets of the same size) ',', 150-22-5767 Estate of: C. Kenneth Dyer Item No. 2 3 4 Schedule H Part 1 (Page 2) Description Amount Camp Hill Presbyterian Church - ministerial services and refreshments 994.80 Radisson Hotel - memorial service reception 2,253.00 Rolling Green Cemetery 620.00 Total (Carry forward to main schedule) 3,867.80 "', Estate of: C. Kenneth Dyer 150-22-5767 Schedule H Part 7 (Page 2) 3 Merrill Lynch CMA initial annual fee for estate investment account 125.00 4 Moving expenses to remove decedent's personal property 1,644.52 5 PA Department of Revenue - 2004 estimated payments PIT 1,780.00 6 The Sentinel advertise Estate notice 143.15 7 Travel expenses for Co-Executrix to probate Will 915.42 Total (Carry forward to main schedule) 4,608.09 .', REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF C Kenneth Dyer SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 04 0835 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Alert Pharmacy 242,71 2 Merrill Lynch VISA 103.20 3 Messiah Village 1,784.24 4 PPL Electric 18.31 3W46AH2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2 148.46 .'. REV.1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF C. Kenneth Dver NUMBER I 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] C. Anders Carlson 5220 Bandera Creek Trail Aust~n, TX 78735 5.55556% Res~due: 37,443.01 2 Carol Carlson 40 Conway Lane St. Lou~se, MO 63124 General Bequests: 2,290.43 33.33332% Res~due: 224,657.77 3 Matthew R. Carlson 5261 N. 26th Street Arl~ngton, VA 22207 5.55556% Res~due: 37,443.01 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Grandson Daughter Grandson FILE NUMBER 21 04 0835 AMOUNT OR SHARE OF ESTATE 37,443.01 226,948.20 37,443.01 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 ALS Association 2 American Parkinson Disease Association 3 Bethesda ~ssion 3W46AI1000 TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same size) 5,000.00 5,000.00 2,500.00 $ 43 636.30 "", Estate of: C. Kenneth Dyer 150-22-5767 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 4 Elizabeth D. O'Toole 718 9th Street W~lmette, IL 60091 5.55556% Res~due: 37,443.01 Granddaughter 37,443.01 5 Jonathan D. Stanley 1011 V~lla Place Nashv~lle, TN 37212 5.55556% Res~due: 37,443.01 Grandson 37,443.01 6 Katherine T. Stanley 1167 Fressia Court Ann Arbor, MI 48105 5.55556% Res~due: 37,443.01 Granddaughter 37,443.01 7 Susanne Stanley 6645 32nd Street, NW Wash~ngton, DC 20015 General Bequests: 2,290.42 33.33332% Res~due: 224,657.77 Daughter 226,948.19 8 Ju1~a S. W~lde 1948 Port Seabourne Way Newport Beach, CA 92660 5.55556% Res~due: 37,443.01 Granddaughter 37,443.01 .... Estate of: C. Kenneth Dyer 150-22-5767 Schedule J Part II B (Page 2) Item No. Name Amount 4 Camp Hill Presbyterian Church 5,000.00 5 Fredricksen Library 5,000.00 6 Mechanicsburg Area Public Library 2,500.00 7 Messiah Village Auxiliary Association 3,636.30 8 Multiple Sclerosis Association of America 5,000.00 9 Promise Place 2,500.00 10 Salvation Army of Greater Philadelphia 5,000.00 11 Volunteers of America 2,500.00 Total (Carry forward to main schedule) 31,136.30 424889vl ----- llicrsl1llllill crnn m~glcrm-pnt OF C. KENNETH DYER I, C. KENNETH DYER, of Camp Hill, cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any prop- erty, shall be paid by the Executor out of the property passing under ITEM III of this will, as an expense and cost of administra- tion of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this will. In the absolute discretion of the Executor, such taxes may be paid immediately or may be postponed on future or remainder interests until the time possession thereof accrues to the bene- ficiaries. ITEM II: I give and bequeath to my daugh- ters, CAROL CARLSON and SUSANNE STANLEY, or the survivor of them, absolutely and in fee simple, all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon, to be divided between them as they shall agree. ITEM III: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this will, in equal shares to my daugh- ters, CAROL CARLSON and SUSANNE STANLEY. If either daughter fails --ll! AV. "- "'" stocks, notes, real estate mortgages or other securities or in such other property, real or personal, as they shall deem wise, without being restricted to so-called "legal investmentsll, and without being limited by any statute or rule of law regarding investments by fidu- ciaries. , ~l , (c) In order to effect a division of the princi- pal of my estate or for any other purpose, including any final distribution, the Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind, at a fair value determined at the date of division or distribution. Should it appear desirable to partition any real estate, the Executor or Trustee is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, recognizances or other obligations, with as wide powers as an individual owner in fee simple. (d) To sell either at public or private sale and upon such terms and conditions as the Executor or Trustee may deem advantageous to the estate or Trust, any or all real or personal estate or interest therein owned by the estate or Trust severally or in conjunc- tion witb other persons or acquired after my death by the Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instruments to the Page 3 411& ~ .". -- CODICIL TO THE WILL QI. C. KENNETH DYER I, C. KENNETH DYER, of Camp Hill, Cumberland County, Pennsylvania, the within named Testator, do hereby make and publish this Codicil to my Last Will and Testament, dated the 13th day of October, 1982. I hereby modify said Last will and Testament as follows: ITEM I: There shall be inserted in said Last Will and Testament a new ITEM II A which shall provide as follows: ITEM II A: I specifically exercise the power of appointment granted to me in the Last Will and Testament of my wife, SUE R. DYER. All principal, accretions thereto, and accumulations of income subject to said power of appointment shall, upon my death, be distributed, free of Trust, as follows: (i) (33-1/3%) daughter stirpes. Thirty-three and one-third percent to my daughter, CAROL CARLSON, or if my should predecease me, to her issue, per said Page 1 '.- (ii) Thirty-three and one-third percent (33-1/3%) to my daughter, SUSANNE STANLEY, or if my said daughter should predecease me, to her issue, per stirpes. (iii) Thirty-three and one-third percent (33-1/3%) to be divided equally among my grandchildren who survive me to be held in trust as provided in ITEM III of this Will. Testament is revoked and there shall be substituted therefor ITEM II: ITEM III of my said Last Will and the following: ITEM III: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, as follows: Thirty-three and one-third percent to my daughter, CAROL CARLSON, or if my said should predecease me, to her issue, per Page 2 (ii) Thirty-three a~d (33-1/3%) to my daughter, ....~~ 11;.....j".'\.,:1. said daughter should pred stirpes. one-third percent S~~EY, or if my ",,'ller issue, per (ii i ) Thi rty-three , ,:. ;, "" ","':'::,L.::. ~i'J (33-1/3%) to be divided equ~n.y who survive me. ~, '. Provided, however, that if any grandchild or any other then living issue of said deceased daughter has not attained the age of twenty-five (25) years at the time of my death, his or her share shall be set aside as a separate Trust to be held in trust by the Trustee hereinafter named until said the age of twenty-five (25) years, at which time,,'!!, . shall distribute to such issue his or her share of estate. During the term of said Trust, the Trustee shall quarterly pay to or for the benefit of said issue all of the net income and so much of the principal of said Trust as, in the discretion of the Trustee, may be necessary to maintain said issue in the proper station in life, including proper support, maintenance, medical care and college or higher education. If at any time before final distribution of the assets of any Trust established for issue of a deceased daughter, there is no living beneficiary of any said Trust, the Trust shall terminate, and its assets shall be added equally to the other then existent Trusts created herein for the benefit of the other issue of said deceased daughter, per stirpes; provided, that if any Trust herein created has previously been terminated by payment of its principal to its beneficiary, said beneficiary who received payment of the principal of that Trust Page 3 .',.. shall be considered an "existent Trust" for the purpose of this paragraph, and one equal share shall be paid directly to such beneficiary, or if deceased, to his or her issue, per stirpes. ITEM III: ITEM VII of my said Last Will Testament is revoked and there shall be the following: ITEM VIII: I hereby nominate, constitute and appoint my daughter, SUSANNE STANLEY, to be my Executrix (herein called "Executor"). In the event of her death or her inability or refusal to serve, I nominate, constitute and appoint my son-in-law, DAVID STANLEY, to be my Executor. My Executor, Trustees and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. In all other respects I confirm and ratify my aforesaid Last will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /AX) day of October, 1992. ;0~~ 4~ (SEAL) We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the ...d/ilIIII "... above-named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and "79-, ~T~ ---. ~~ (SEAL) (SEAL) (/ EAL) Residing at ;t?4 Residing at cr' (?", I '1 C>G .. Residing at G/~ Xlf'q V ~J-tV)g ..4 /7//2- " METTE. EVANS 8r: WOOOSIOE ATTORNEYS AT LAW HARRISBURG. PENNSYLVANIA 17108-0729 CODICIL TO THE WILL OF C. KENNETH DYER I, C. KENNETH DYER, of Messiah Village, Upper Allen Township, Cumberland County, Pennsylvania, the within named Testator, do hereby make and publish this Codicil to my Last Will and Testament, dated the 13th day of October, 1982, and my Codicil dated the 1st day of October, 1992. I hereby modify said Last Will and Testament as follows: ITEM I: There shall be added to my said Last Will and Testament an ITEM II B which shall provide as follows: ITEM II B: I make the following bequests: (a) One hundred percent (100%) on the date of my death of my interest or share in the Messiah Residents' Investment Club to the Messiah Auxiliary Association; (b) Five Thousand ($5,000) Dollars to the West Shore Library, Camp Hill, Pennsylvania; (c) Five Thousand ($5,000) Dollars to the Salvation Army; -" "..,.,..,_..,"."""".'"""",~\ (d) Five Thousand ($5,000) Dollars to Camp Hill Presbyterian Church; (e) Five Thousand ($5,000) Dollars to the ALS Association (Lew Gehrig's Disease) for research; (f) Five Thousand ($5,000) Dollars to Multiple Sclerosis Society for research; (g) Five Thousand ($5,000) Dollars to Parkinson's Disease research; (h) Two Thousand Five Hundred ($2,500) Dollars to the Mechanicsburg Public Library, Mechanicsburg, Pennsylvania; (i) Two Thousand Five Hundred ($2,500) Dollars to Promise Place, 101 Evergreen Street, Harrisburg, Pennsylvania; (j) Two Thousand Five Hundred ($2,500) Dollars to Volunteers of America; (k) Two Thousand Five Hundred ($2,500) Dollars to the Bethesda Mission, 611 Reily Street, Harrisburg, Pennsylvania. ~ 0_ -"""'rn,~ ITEM II: is amended to read as follows: ITEM VII of said Last Will and Testament ITEM VII: I hereby nominate, constitute and appoint my daughters, SUSANNE STANLEY and CAROL CARLSON, to be my Executrices (herein called "Executor"). In the event of the death or inability or refusal to serve of both of them, I nominate, constitute and appoint my sons-in-law, DAVID STANLEY and DON R. CARLSON, or the survivor of them to be my Executor. My Executor, Trustees and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. I hereby nominate, constitute and appoint my daughter, SUSANNE STANLEY, and my son-in-law, DAVID STANLEY, to be the Trustees of any Trust established in ITEM III of this Will for the benefit of the issue of Susanne Stanley; and I hereby nominate, constitute and appoint my son-in-law, DON R. CARLSON, and my daughter, CAROL CARLSON, to be the Trustee of any Trust established in ITEM III of this Will for the benefit of the issue of Carol Carlson. The survivor of Susanne Stanley and David Stanley, and Don R. Carlson and Carol Carlson, shall each have the power to nominate and appoint a successor corporate Trustee to serve upon their death, inability or refusal to serve. In the event of the death or inability or refusal of the survivor of Susanne Stanley and David Stanley, or Don Carlson and Carol Carlson to serve as Trustee prior to the nomination or appointment of a successor corporate Trustee, I nominate, constitute and appoint MELLON BANK, Harrisburg, Pennsylvania, to be the successor corporate Trustee. '" In all other respects I confirm and ratify my aforesaid Last Will and Testament. 5+ IN WITNESS WHEREOF, I have hereunto set my hand and seal this d- I day of A. \..L~ \..\. S. + , 1997. 1t Gf" ----", / . ~ .~~t.~~) C. KENN H DYER We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the above.named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. Ul- <.....A....A-- (SEAL) / 'J..,11. ,/ f:; (n \/-1 Ji.;L1Lrf?\(! .x.-iC(SEAL) " ) C}}I (:. ({L{,d' cI. y~:1(/(6SEAL) ./ / Residing at '8 OGLt...\-'\... ~"1 ~\l,,- p~ ( I 0<.- Residing at (cf~(c MCG1C1i/ly C+. I1:Wri'd')/r-g ,Is. (ll12 Residing at W() [I C;:'?i-J!E'u2u,YJdl '/1vtl L{tj~t( rl-A I 71/;Z C;/ '" ACKNOWLEDGMENT COUNTY OF DAUPHIN ) ) SS: ) STATE OF PENNSYLVANIA I, C. KENNETH DYER, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Codicil to my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 4$-dLw-re-J C. - ETH DYER (SEAL) Swom to and subscribed before me tl1.is .g/s r day of /lu. J /.Isf , 1997 ~~7...~ Notary Public My Commission Expires: (SEAL) Nol8rial Seal Pub\lO ~M. Kenwor\l1Y:~Co<J11lY ~"o~.""""",, Twp., o~rl 28 1997 """"'- '.s\OnE>,plres~". , MyeommlS 'aOOO 01 No\aO'ies tv\.:..--mbal', pennsylvaniaA-CSOO ',. AFFIDAVIT STATE OF PENNSYLVANIA COUNTY OF DAUPHIN ) ) SS: ) We, j ~Yv-.f:S t\. LA.. \ c;~ , S:h'1\ir\on 'V,OShCtl and /!/arciQYet (. de 1rl ,the Witnesses whose names are signed to the f , / attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, C, KENNETH DYER, sign and execute the instrument as his Codicil to his Last Will and Testament; that Testator signed willingly and that he executed said Codicil as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Codicil as Witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence, <--~ Witness c Sworn to and subscribed before me this 6llst day of /lu.~us+ ,1997. ~~.K-~1 Notary Public My Commission Expires: (SEAL) ~ Se8I No\alY.!'\JblIO aretM Ke~OupninCoumv MBI\l ".~"oTWP..D ~...... 0" 1007 SUSC\IJel ':;>' '\.... ExPires =t'~ &.0, 1WI comrr.:sson .' n Of Nott'~&3 _ lvafj&JlSSOc;a\\O h".: ~0H, penflSi &7860 1 '., REV.A8SEX+(1.921 . SAFE DEPOSIT BOX INVENTORY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRIS8URG, PA 17128-0601 Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE PILE NUMBER SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER 21 2004-00835 150-22-5767 DECEDENT'S NAME (LAST, FIRST, MIDDLE) DATE OF DEATH Dyer, C. Kenneth September 4, 2004 ADDRESS OF DECEDENT (STREET) (CITY) (STATE) 806 Oak Oval, Messiah Village, Mechanicsburg, PA NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) James A. Ulsh, Esquire, METTE, EVANS & WOODSIDE (STREET ADDRESS) (CITY) 3401 North Front Street, P.O. Box 5950, Harrisburg, NAME, ADDRESS AND RElATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(SI PRESENT AT THE BOX OPENING a. (NAME) (RELATIONSHIP) James A. Ulsh, Esquire, METTE, EVANS & WOODSIDE, Attorney for the Estate (STREET ADDRESS) (CITY) (STATE) 3401 North Front Street, P.O. Box 5950, Harrisbur~, b. (NAME) (RElATIONSHIP) Susanne Stanley Daughter/Co-Executrix (STREET ADDRESS) (CITY) (STATE) 6645 32nd Street, NW, Washington, D.C. c. (NAME) (RELATIONSHIP) Carol Carlson Daughter/Co-Executrix (STREET ADDRESS) (CITY) (STATE) 40 Conway Lane, St. Louis MO NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) PNC Bank, Messiah Village Branch (STREET ADDRESS) (ZIP CODe) 17055 (STATE) (ZIP CODE) PA 17110 (ZIPCODEj PA 17110 (ZIP CODE) 20015 (ZIP CODE) 63124 100 Mount Allen Drive, I NAME OF PERSON MAKING LAST ENTRY C. Kenneth Dyer DATE OF CONTRACTTO RENT BOX NUMBER OF BOX 08/28/1995 64 NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. (NAME) C. Kenneth Dyer (STREET ADDRESS) (CITY) Mechanicsbur DATE AND TIME OF LAST ENTRY (STATE) {ZIP CODE) PA 17055 07/09/2004 TITLE UNDER WHICH BOX IS REGISTERED C. Kenneth D er b. (NAME) (STREET ADDRESS) 806 Oak Oval (CITY) (STATE) (ZIP CODE) (CITY) Mechanicsburg, PA 17055 NAME AND TITLE OF EMPLOYE TAKING THE INVENTORY (STATE) (ZIP CODE) James A. Ulsh, Esquire, Attorney for the Estate WAS A WILL IN THE BOX? DYES 9{NO If yes, a. Date of will: b. Name and address of personal representative, If named In the will (NAME) ** Will was removed from the box on 09/07/2004. (STREET ADDRESS) (CITY) (STATE) (ZIP CODE) c. Name and address of attorney, If any (NAME) (STREET ADDRESS) (CITY) (STATE) (ZIP CODE) '., INSTRUCTIONS (l) Cash: Report totol only. (2) Stocks: List in detail every common or preferred certificate~ warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock, (3) Obligations of U. S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on deoth, elc. (4) Bonds: Designate by nome, amount, serial number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appeoring in book, name of bank and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedne..: List and describe as fully as pouible. (8) All other contents. ITEM ITEM DESCRIPTION NO. 1 Stock Certificate No. 32, 75,000 shares of Hell, Inc. , a PA corporation, with par value of $1.00 per share, issued October 30, 2001 2 Stock Certificate No. 50, 73,345 shares of capital stock of BioAlert Systems, Inc. a DE corporation, with par value of $.01 per share, issued July 25, 2002 3 Connecticut General Life Insurance Policy No. 488928, issued August 12, 1936, face amount $5,000 4 Connecticut General Life Insurance Policy No. 713313, issued December 19, 1948, face amoun t $7,500 5 USA National Service Life Insurance Policy No. V3238241, issued April 1, 1955, face amount $10,000 6 Power of Attorney dated May 16, 1996, to Carol Carlson 7 Charitable Gift Annuitv A~reement dated October 24. 1995, to Messiah Village in the principal sum of $16,500 - terminates at death of decedent 8 Charitable Gift Annuity Agreement dated October 20, 1995, to Presbyterian Homes, Inc. in the principal sum of $5,000 - terminates at decedent's death 9 Coins - 37 silver dollars with various dates of issue from 1883 to 1972; 1899 half dollar; 2 quarters, 1897 and 1902; 3 rolls of hal\les; 3 rolls of quarters I CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COPY OF CORRECT AND COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF. SAFE DEPOSIT BOX INVENTORY, SIGNATURE ~~ SIGNATURE ~ PRINT NAME '\ PRINT NAME AND CHECK APPROPRIATE BOX BELOW, James A. Ul" lb., Esquire PRINT TITlE CHECK APPROPRIATE BOX- Attorney for the Estate o Exec:utor(trix) 0 Administrator(trix) KJ Estate Representative 0 Joint owner of safe deposit box SAFE DEPOSIT BOX INVENTORY Poge ._ of NOTE: Attach additional 8Y2" x 11" sheet (5) If necessary or use duplicates of this page of form. '.' Global Private Client Group ~ Merrill Lynch 214 Senate Avenue, Suite 501 Post Office Box 0810 Camp Hill, Pennsylvania 17011 7179754600 800 937 0735 FAX 717 975 4663 Mette, Evans & Woodside Attn: Lisa J. Knode P.O. Box 5950 Harrisburg, P A 17110 October 27,2004 Re: Estate ofC. Kenneth Dyer SS # 150-22-5767 Dear Lisa: Per your request, the following infonnation details the accounts held by C. Kenneth Dyer at the time of his death: 1. 872-37705 C. Kenneth Dyer Account opened - 11114/1985 C. Kenneth Dyer TTEE U/W by Sue R. Dyer Account opened -12/29/1987 C. Kenneth Dyer, IRA Account opened - 03/27/1991 Primary Beneficiaries - Carol Dyer Carlson, 50% Susanne Dyer Stanley, 50% 2. 872-39669 3. 872-75738 Accrued Interest: 872-37705 JP Morgan & Co. Altoona P A Area Sch. US Treasury Note $81.66 $33.64 $106.52 If you should need anything else, please let me know. LJi(Z' Corinne R. Tobias Client Associate for Sharon J. Steiner, CFM n,,,j,,j,,'mati'"L.,el f"rth hereill Was obl.!IJJe<l Il<lIll '<OlJIC('S which Wt' belin-t,' ,elidhk. j",t We do fWI !!'liU-;.lIlI,,,'ilsaccuracy. Neit!wrtJ,,,inlo"'''Jti,,,, [lor ,1ny "pi"ioll ""pwssed, CClllstitllt'" <lsul;l'itali"" Ill' 1.1;; of the )JurclLa~e or sale oj ,lilY s('cllrili"b or cnllwH"litiE'S Printen ill USA ., Date of Death Valuation for C. Kenneth Dyer 872-37705 Average Valuation Price for for Svmbol SecuritvDescription Quantitv DOD 09/04/04 C07C2 JP Morgan & Company 10000 107.4550 10745.50 H2665 U.S. Treasurv Note 10000 101.8128 10181.28 H4FS6 Provident Bank 25000 97.9900 24497.50 RDPB3 Altoona P A Area Sch. 15000 106.0775 15911.63 ATG AGL Resources Inc. 460 30.7975 14166.85 XOM Exxon Mobil Com. 3235.3482 47.0050 152077.54 EMR Emerson Electric, Co. 254.6016 62.6275 15945.06 GIM Templeton Global Inc. Fd. 1000 8.5775 8577.50 VMT Van Kampen Mert Mun. Inc. 2700 9.3350 25204.50 NPY Nuveen P A Prem Inc. 1800 15.0975 27175.50 EVP Eaton Vance P A MIT 28 15.0900 422.52 HT Hersha Hosptlty Tr. 1000 9.6525 9652.50 HCP Health Care Pptv lnv. 520 25.6475 13336.70 HNZ Heinz H.J. Co. 1201.5509 38.3100 46031.41 IDBE ill Biomedical Com. 500 12.7925 6396.25 IRGB Iron & Glass Bank Co. 1800 42.0000 75600.00 JPM JP Morgan Chase & Co. 368.0573 39.8775 14677.20 LOW Lowe's Companies, Inc. 360 52.5700 18925.20 MECA Magna Entmt Sub Vtg 55.1857 5.9625 329.04 MIM MI Developments Inc. 140.2537 23.6100 3311.39 MGA Magna Inti Inc. CI A 280.5120 75.5750 21199.69 KRB MBNA Corp. 270 24.2925 6558.98 ANBPRC Abbey National PLC 600 26.3975 15838.50 PNC PNC Fincl Services 551.6317 53.8375 29698.47 PFE Pfizer lnc. 442.9530 32.7550 14508.93 SSS Sovran Self Storage 500 39.9300 19965.00 UGI UGI Com. 810 35.3600 28641.60 KPP Kaneb PIn Prt Sr. Prf. 180 50.475 9085.50 873G3 1 st Tr lnsd Mun Sr. 1 5 109.3000 546.50 TEMFX Templeton Foreign Fund 3467.1550 11.2175 38892.81 ML Bank Deposit (Cash) 32233 1.00 32233.00 Total 710334.05 ," ',I Date of Death Valuation for C. Kenneth Dyer 872-39669 Average Valuation Price for for Symbol Security Description Quantitv DOD 09/04/04 AlBP5 Ahold Finance USA 25000 101.5000 25375.00 AlB41 Allstate C:orn. 25000 114.3850 28596.25 AIC:DO Avon Products Inc. 25000 114.3850 28596.25 E6DLO Target C:orn. 20000 110.7350 22147.00 FIPWO Household Finance C:o. 15000 107.3900 16108.50 HB5X3 NM General Mtrs Accp 15000 99.7550 14963.25 HKDY5 Daimler C:hrysler NA 20000 99.4650 19893.00 HU9G4 Federal Natl Mtll Assoc. 25000 97.6565 24414.13 H2665 U.S. Treasury Note 15000 101.8128 15271.92 H27 A4 U.S. Treasurv Inflation 20000 109.8128 21962.56 H6C:K4 Federal Home Ln Mtll 20000 99.7350 19947.00 ATG AGL Resources Inc. 540 30.7975 16630.65 RSM ML & Co. MITTS Russell 1000 10.7800 10780.00 BLS Bellsouth C:orn. 766.6903 27.3425 20963.23 CMC:SA Comcast Corn. 291 27.9100 8121.81 CEG Constellation Energy 636 40.3375 25654.65 CAG Conagra Foods Inc. 500 27.1550 13577.50 EMR Emerson Elec. Co. 827.0827 62.6275 51798.12 FPL FPL Grouo Inc. 450 69.2750 31173.75 FULT Fulton Financial Com. 1513.0912 21.3675 32330.98 VVR Van Kamoen Senior Income 1100 8.8750 9762.50 GE General Electric 1799.6952 33.1050 59578.91 .GLD Gold Trakrs 400 HCP Health C:are Poty Inv. 756 25.6475 19389.51 HSY Hershev Foods Com. 3366 49.4575 166473.94 MRK Merck & Co. Inc. 305.0696 45.5475 13895.16 PPB Preferred Plus Tr. Bl. 800 26.3900 21112.00 HIGPRC Hartford Cao III 800 26.4275 21142.00 KVZ Verizon New England 275 26.3200 7238.00 MWG Morgan Stanley Cao. 1000 25.1150 25115.00 PPG PPG Industries Inc. 1731.3276 60.8475 105346.95 PCL Plum Creek Timber Co. 400 33.6775 13471.00 SBC SBC: Communications Inc. 217.0467 26.4300 5736.54 MMM 3M Comoanv 920.3022 83.9725 77280.08 VZ Verizon Communications 904 40.3700 36494.48 KPP Kaneb PIn Prt Sr. Prf. 180 50.4750 9085.50 WMT Wal-Mart Stores Inc. 270 53.2750 14384.25 TEMFX Templeton Foreillll Fd. 864.3050 11.2175 9695.34 ML Bank Deposit 32471 1.00 32471.00 Total 1095977.71 S mbol MBHIX ',' Date of Death Valuation for C. Kenneth Dyer 872-75738 Average Price for DOD 5,1450 1.00 Valuation for 09/04/04 1581.00 ',' Healthcarelink@ A New Standard of Care Biosymtec 1M Predictive HeaIlh Mooiloring November 30, 2004 Lisa 1. Knode Paralegal to James A. Ulsh Mette, Evans & Woodside 3401 North Front Street Harrisburg, PA 17110 Re: Estate of C, Kenneth Dyer Dear Lisa: We received your letter of November 18, 2004. Mr. Michael H. Ranck, Esq., is no longer the Secretary ofHcl, Inc., and he has forwarded your letter to me. In turn, we forwarded a copy of your letter to our corporate counsel, John Reed of Barley, Snyder, Senft & Cohen, LLC, for his direction. Hcl, Inc., has 28 shareholders. I am the only major shareholder on the Board of Directors and staff. We have an exit plan, i.e., sell the corporation with its technologies within the next three years. I have attached three documents in response to your requests. I. Investment Record dated August 21, 2004 2. Healthcarelink@USA' Valuation 3. Brief History of Health carel ink The Investment Record will show you that Ken Dyer paid approximately $.67 per share for his 75,000 shares ofHcl, Inc., stock. The HealthcarelinklIDuSA Valuation will show you that we currently value the shares at $2.60 per share and that the last four sales of stock were at $2.60 per share. However, it would, in our opinion, be very unfair to be taxed at this valuation. The Brief History of Health carel ink will show you that over its seven year life, Hcl, Inc., has never raised enough capital to fully fund the launch of its business. The funds raised were used to develop the technologies it has. There has been no significant income. Hcl, Inc., paid no income taxes from 2000 through 2003 and will probably pay no income taxes for 2004. . HeallhcarelinkiIDuSA, for all practical purposes, is the same a Healthcarelink. The USA suffix is used to differentiate the USA business from HealthcarelinkiIDHong Kong, a totally separate corporation (Hel Hong Kong Ltd.). HcI, Inc., owns 40% of HealthearelinkiIDHong Kong. HealthcarelinkiIDHong Kong currently bas no assets other than its license from Hel, Inc. HeL Inc.. 128 E. Grant Street, Suite 102. Lancaster, PA 17602. (717) 687-7744. Fax(717)687-7744. www.Healtbcarelink..md ',' I have attached a fourth document that describes Rei, Inc.' s latest development, Biosymtec technology. We believe this new technology is very important. It has recently been tested through elinical trials in Rong Kong and Tianjin, China. We are hoping to license the technology to major diagnostics companies. We are also hoping to be able to market the technology to hospitals, airports, schools and government agencies (in the US, Rong Kong and throughout China). If a large company was interested in acquiring Rei, Inc., at this time, our asking price would be $3.42 per share, because of the importance we place on Biosymtec technology. We have two consulting firms under contract to find (i) a buyer for Rei, Inc., (ii) a licensee for Realthcarelink@USA, (iii) licensees for Biosymtec technology, (iv) licensees for the GraphChart System and/or (v) an investor/investment group willing to purchase 25% of Rei, Inc., for $5 million (at $2.60 per share). We are currently being studied by an investment group with the $5 million investment in mind. On the other hand, Rei, Inc., has not paid its employees since August 24, 2004, and presently has only two employees onboard ineluding me. The Board of Directors has been very helpful with presentation meetings with consultants and potential investors, as has our corporate attorney, John Reed. There is almost no cash on hand. So you can see the dilemma in valuing Ken Dyers holdings in Rei, Inc. The stock may be worth nothing or as much as $3.42 per share. When he made the investment, he was told it was a highly speculative investment as were all of our investors. 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"0 ~ p., ", ',l Healthcarelink"'USA Valuation (Excludes HcI, Inc., Asian business opportunities) The following estimates are conservative when valuating Healthcarelink@USA. I. Consider the two services Healthcarelink has to market based on the two core technologies: . GraphChart System services - general health monitoring . BiosyInlec technology services - predictive health monitoring 2. Limit the total market size to those estimated by the CDC for 2004 as being targeted for influenza vaccinations. I Group Population (millions) I. Greater than 64 years old 2. Chronic iIIness2 3 . Pregnant 4. Healthcare Personnel 35.6 39.4 4.0 7.0 The total of these four population groups is 86 million. This population should be monitored on the Biosymtec - predictive health monitoring - system for six months out of the year (November through April)3 whether or not they receive flu shots 4 since they are all at risk to respiratory infections especially during the flu season. If we achieve the monitoring of I % of the 86 million, in our third year, we will have 860,000 people from the four groups registered online for six months. [One percent of the 86 million is only .3% of the US population5] BiosyJntec services are priced at $79.95 retail per year or $6.6625 per month. $6.6625 x 6 = $39.975 x 860,000 = $34,378,500 at retail per year from all groups combined. If Healthcarelink"'USA sells all services through a distributor6 the revenues are reduced to $34,378,500 x .6 x .85 = $17,533,035. The 75 million over 64 and chronically ill, by definition, should be monitored on the GraphChart System - general health monitoring - for twelve months of the year. If we achieve the monitoring of 1% ofthe 75 million, in our third year, we will have 750,000 people from the two groups registered online for twelve months. [One percent of75 million is less than .3% of the US population.] This means we will be providing services to 2% ofthe population in Groups I & 2 and 1% of the population in Groups 3 and 4. However, the price for GraphChart System services is less than the price ofBiosymtec services. I There is good logic behind using the CDC's estimate since the numbers not only inclnde those that are at risk to respiratory infections, but also those who have chronic illnesses. 2 These would include the major groups including those with asthma, congestive heart failure, COPD, diabetes and hypertension. 3 Actually, healthcare workers should be monitored on the Biosymtec system all year (see w\ndlealthcarelink.mdlusa click on "Monitoring for Infectious Diseases." 4 that may or may not be effective in any given season. S BioAIert Systems believes they will have 1.5% of the US population online - 5 times as many. 6 At distributor pricing, which need not be the case. '.' GraphChart System services are priced at $49.95 retail per year or $ 4.1625 per month. $49.95 x 750,000 = $37,462,500 at retail per year from Groups 1 and 2 combined. IfHealthcarelink~USA sells all services through a distributor,6 the revenues are reduced to $37,462,500 x .6 x .85 = $19,105,875. The total sales at distributor prices are therefore estimated to be $36,638,9107 in year three for HeaIthcarelink~USA using only those targeted for influenza by the CDC (Groups 1 through 4). Omitted are other populations that would benefit from Biosymtec - predictive health monitoring - such as air transportation personnel, teachers (450,000), first responders and manufacturing personnel (14.5 miJlion), not to mention military personnel stationed in the U.S. And, there are other potential markets for Healthcarelink' s services such as fitness monitoring. The sales estimates also leave out product sales including the BiosyDl1:eclJealthMonitor (available 9 months after funding) and the DoseMonitor. What will it cost to provide Healthcarelink services to 1,610,0008 individuals on a daily basis? We know that we can provide GraphChart services to 200,000 individuals at an operating cost of about $960,000 per year.9 Assuming there is no economic advantage realized through a scaled-up system, which is clearly not true, 1,610,000 is approximately 8 times 200,000. The product of8 and $900,000 is $7,200,000. Using the above figures, sales of$36,638,91O can be achieved with an operating cost of under 20% ofrevenues generating a net profit before taxes of$29,438,9IO in year three. Assuming only half of the 1,610,000 are on the system in year three, or our selling prices must be half of what we are estimating, or our operating costs are twice what we are estimating, then our net profit before taxes in any of those scenarios will be $14,719,455. Assuming also Healtbcarelink~USA is valuated only on the basis of its estimated net profit before taxes in year three, with 5,848,337 shares outstanding, 10 the value of the shares would be $2.52 per share. The last four stock transactions were at $2.60 per share, our current asking price. We therefore value HeaIthcarelink~USA at $2.60 x 5,848,337 = $15,205,676. 1. Beiswenger November 8, 2004 7 $17,533,035 + $19,105,875 ~ $36,638,910 8 860,000 + 750,000 ~ 1,610,000 9 an estimate taken from Healthcarelink's 2003 business plan. 10 as of this date. ., Brief History of Healthcarelink Jan. 1998 to Mar. 1999 Healthcarelink@was formed: . to provide patients and heaIthcare professionals with a convenient, low cost, graphic means of communicating vital data from patient to physician . to exploit the use of graph-signatures as a means to identify medical events and conditions. Mar. 1998 to Jul. 1999 HeI, Inc., d.h.a., Healthcarelink was incorporated. All furnishings, equipment and funding were provided by the founders. . Concept of the GraphChart System™ was developed and tested by: Willow Valley Retirement Community, The Heart Group, Hope House (hospice) Jul. 1999 to Jul. 2000 HeI, Inc. raised $650,000 from private investors. . GraphChart software and systems were developed - automating receiving, storing, graphing and forwarding of GraphCharts to the Internet. . Clinical trial involving high-risk pregnancy patients by Lancaster General Hospital. Jul. 2000 to Jan. 2003 HeI, Inc. raised $690,000. . Developed bioterrorism detection system . Applied for patent . Spun-off BioAlert Systems, Inc. . Developed Patriot Program for BioAlert Systems . Developed state-wide asthma tracking system . Identified respiratory infection graph-signature Jan. 2003 to Jan. 2004 HeI, Inc. . Developed Biosymtec™ - predictive health monitoring technology. . Developed the BiosymtecHeolthMonitorTM product concept. Jan. 2004 to Nov. 2004 HeI, Inc. raised $494,000 from private investors. . Applied for patent . Clinical trials ofBiosymtec technology in Hong Kong and Tianjin, China. . Incorporated Healthcarelink@Hong Kong Nov. 2004 HeI, Inc., is seeking to raise $5 million to launch: Healthcarelink@USA Healthcarelink@Hong Kong http://www.healthcare1.ink.mdlbiosymtec/preview.htm Biosymtec@ Technology This new technology involves a method and system for early detection of respiratory infections, such as influenza, bronchitis, pneumonia and SARS. The graph-signature of a respiratory infection is the correlatior of a drop in lung-function values, such as a peak expiratory flow (PEF) reading below 80%, and a rise in Basal Metabolic Temperature (BMT) values above the normal range. Both PEF and BMT are independent!) predictive of an impending health condition, but they are non-specific indicators. When correlated they become more specific in that a respiratory infection of some kind can be anticipated, if the graph-signature i observed. Healthcare providers can use the information obtained to take early therapeutic action. Biosymtec technology was developed by Hcl, Inc. to monitor large or small populations for the graph- signature of respiratory infections and to provide a comprehensive report as to the incidence, geographic location and severity of infectious illnesses. Clinical trials of Biosymtec technology have been completed in Hong Kong and Tianiin, China. The Biosymtec technology system successfully and automatically: 1. received vital data from Tianjin and Hong Kong participants; 2. prepared and uploaded unique GraphCharts of the data for each participant; 3. prepared Access Reports as requested by Health Advisors and clinical trial observers; 4. alerted participants to contact Health Advisors whenever the predetermined BMT range was reached; 5. successfully detected respiratory infections no later than the same day participants reported symptoml 6. alerted Health Advisors whenever the predetermined BMT range was received; and 7. differentiated between respiratory and non-respiratory infections. Over 150 individuals participated in the trials. Four experienced respiratory infections during the trial period. All four infections were detected by the Biosymtec technology. Click l:!.ERE to observe the data entry page used during the trial. Select either Chinese or English. Related Chronology I Bios\IIIIte<<: "' I PTedi*'CH~N~ h", ", ',' " \\olld J le<.l\th l )rg,dlltld,t\l~ll !lif....,o..an1P '........tclkI:: ~: ~ =----~-i -~t [ I"." " ~I: ~ti f;:; ;l~ ,';' i' ~ .. . : '-I [' !'~I---~f----~j. fL rn U~~. . _:~ · .[}C (>~...,c"""'''... ..ph ('I'" ."".lIh-'lak.l~..Pl Octo her 2002 (1) Healthcarelink was asked to testify before the Pennsylvania House of Representatives Committee on Health and Human Services regarding the state's need for a "statewide asthma tracking system" (House Bill 2638). (2) Healthcarelink identified the graph-signature of respiratory infections (such as, bronchitis, influenza, pneumonia and SARS) and has now incorporated this new discovery into its Biosymtec - predictive health monitoring - technology, which is capable of identifying impending respiratory infections up to 2 days before symptoms are experienced. October 2003: Healthcarelink conceptualized the BiosymtecHealIhMonitlJr(click HERE to view a brief description), a new product that will measure: basal metabolic temperature, peak-flow, forced expiratory volume in 1 second (both lung function measurements), heart rate and saliva acidity and automatically forward the acquired data to the GraphChart System in seconds. This new product will support Healthcarelink's GraphChart System (general health monitoring), Biosymtec technology (predictive health http://www.healthcarelink.mdlbiosymtec/preview.htm monitoring) and Healthcarelink's Prevention Program. March 2004: A Provisional Patent covering the Biosymtec technology and the BiosymteclleaJthMOIIito, was filed on March 26, 2004. The provisional patent may result in four or more separate utility patents. The trade name, Biosymtec, was also filed for registration. For further information contact John Beiswenger, Executive VP & CEO, at john@beiswenger.com, 717- 687-7744. http://www.healthcareJ.ink.md/healthmonitor/ Healthcarelink@ BiosymtecHealthMonitorrM for Predictive Health Monitoring. To facilitate and automate the acquisition of vital health data whe using the BiosYmte<:: - predictive health monitoring - system, Healthcarelink is developing the Biosymtec Health Monitor. The Biosymtec Health Monitor will acquire and automatically forward: I. Basal metabolic temperature (BMT), 2. Peak-flow (PEF), 3. Forced-expiratory-volume in I second (FEVI), 4. Saliv acidity (pH), and 5. Heart rate (HR), all indicators of health. A later model will also acquire blood oxygen saturation. The cradle for the Biosymtec Health Monitor will automatically transfer the vital data to a central system via the telephone network. Measuring only 2.6 inches wide, the Biosymtec Health Monitor and its cradle take up little space by the bedside. Each monitored individual uses the Biosymtec Health Monitor, for just 10 seconds every morning, immediately upon waking, to acquire vital health data. The Biosymtec Health Monitor is then returned to its cradle, which is connected to a bedside telephone or cellular phone. For further information COl!lllctJiealthcare1in15. Healthcarelink - New Standard of Care Page I of3 Healthcarelink@ New Standard of Care Home Company Why Graph? Ask Lynn RN Previous Divesture News History Contact Healthcarelink@ January 1998: Healthcarelink was formed to provide patients and healthcare professionals with a convenient, low cost means of communicating vital data, i.e., blood pressure, heart rate, temperature and weight, from patient to physician, using a concise graph format and to exploit the use of graph-signatures as a means to identify medical events and conditions. March 1998: I. Hcl, Inc., d.b.a., Healthcarelink, was incorporated. 2. Healthcarelink acquired a license agreement to make and market DQseMQIlitors in all territories except Asia. May 1998: I. The H~aI1 GJOJ!P of Lancaster, Pennsylvania, participated in a clinical trial of the prototype GraphChart™ System to monitor heart rate, blood pressure, and other physiologic parameters of CHF (congestive heart failure) patients in the home setting. 2. Healthcarelink identified the gnwh,^s!gn(!l!JJ"gLCHE. 3. Hope House of Lancaster participated in a trial of the prototype GraphChart System monitoring the condition of AIDS patients. April 1999: 1. Healthcarelink offered free basal temperature monitoring to infertile couples. Many hundreds responded. 2. Healthcarelink confirmed the graph-signature of polycystic ovary syndrome (PCOS), a largely un- diagnosed condition with serious consequences, experienced by 7-10% of all women. June 1999: Healthcarelink observed the first grJ!}2h-sigllature of <In impending miscarriage (the discovery was confirmed in 2002). The graph-signature can be observed 5 to 10 days before the miscarriage. July 1999: Healthcarelink began to seek outside investors and raised $1.3M over the next three years from 24 accredited private investors. September 1999: QraphChm-tSy-Sl"m software was further developed enabling Healthcarelink to receive, store, and automatically graph vital data and forward GraphCharts, by means of the Internet, to healthcare providers. January 2000: lttp://www.healthcarelink.md/newhcl/progress.htm 5/18/2005 '1ealthcarelink - New Standard of Care Page 2 of3 1. A Y.Qicecrj;~ons~=unil (VRU) was added to the GraphChart System, permitting patients to enter their vital data by ordinary telephone. 2. Healthcarelink began a clinical trial involving high-risk pregnancy patients being monitored at home by Lancaster General Hospital 3. By the end of2000, the full GraphChart System was completed.. March 2001: Healthcarelink responded to a Request For Proposal (RFP) from the U.S. Defense Department (DaD) seeking new technology to detect bioterrorism events. September 2001: Healthcarelink met with U.S. State Department officials and with military staff ofthe DaD. Healthcarelink was told its system for bioterrorism detection provided an earlier warning than any system deployed or planned. February 2002: The Healthcarelink Board of Directors approved the creation ofa totally separate corporation, BioAlert Systems, Inc., to be owned by Healthcarelink shareholders (Bcl, Inc. has no vested interest). The company was formed to exploit Healthcarelink's ability to detect Category 'A' biowarfare agent infections before recipients experience symptoms such as a fever. Detection can occur in time to save lives. October 2002: I. Healthcarelink was asked to testifY before the Pennsylvania House of Representatives Committee on Health and Human Services regarding the state's need for a "statewide asthma tracking system" (House Bill 2638). 2. Healthcarelink identified the graph-signature of respiratory infections (such as, bronchitis, influenza, pneumonia and SARS) and has now incorporated this new discovery into its aiosymtec - predictive health monitoring - technology, which is capable of identifYing impending respiratory infections up to 2 days before symptoms are experienced. October 2003: Healthcarelink conceptualized the BiosymtecHealthMonitor, a new product that will measure: basal metabolic temperature, peak-flow, forced expiratory volume in I second (both lung function measurements), heart rate and saliva acidity and automatically forward the acquired data to the GraphChart System in seconds. This new product will support Healthcarelink's GraphChart System (general health monitoring), Biosymtec technology (predictive health monitoring) and Healthcarelink's new Prevention Program. December 2003: Healthcarelink issued a Private Offering Memorandum which raised $494,000 from accredited investors. March 2004: 1. A Provisional Patent covering the Biosymtec technology and the Biosymtec Health Monitor was filed on March 26, 2004. The provisional patent may result in four or more separate utility patents. The trade name, Biosymtec, was also filed for registration. 2. Healthcarelink's marketing consultant returned from a successful trip to Seoul, Hong Kong, and Guangzhou (Canton). The purpose of the meetings was to announce Healthcarelink's new Biosymtec - predictive health monitoring - technology in Asia. June 2004: Healthcarelink executives, John Beiswenger and Jody Taualofai, met with various parties in Seoul, South Korea, Hong Kong, Guangzhou and Zhuhai, China, to discuss Biosymtec technology applications and plans for clinical trials of the technology to begin in July, 2004 (Jllne trip). A Summit Conference in Asia is being planned to announce the results. lttp://www.healthcarelink.md/newhcl/progress.htm 5/18/2005 Healthcarelink - New Standard of Care Page 3 00 July 2004: Jody Taualofai, Sr. Vice President arrived in Hong Kong on July 7, 2004 (JulyJriu), to start clinical trials of Healthcarelink's Biosymtec - predictive health monitoring - technology (See also Irials). Approximately 100 participants were registered. August 2004: Hcl Hong Kong Ltd., d.b.a., Healthcarelink@-Hong Kong was established as a separate Hong Kong corporation to license and market the telehealthcare technologies of Healthcarelink (USA). Hcl, Inc. holds 40% of the shares ofHealthcarelink@-Hong Kong. September 2004: After receiving an invitation from the Tianjin Health Bureau, Department of Scientific Education, Healthcarelink's Bo Wei Li was sent to Ti,miin, China, to begin clinical trials there to demonstrate Healthcarelink's Biosymtec technology as a means to monitor healthcare workers in the event of a respiratory infection epidemic (such as SARS or Avian Flu). A community of 50 healthcare workers at a Tianjin hospital were registered. October 2004: Clinical trials of Biosymtec technology ended successfully in: I. Tianjin, at Tianjin Haihe Hospital under the direction and authority of Dr. Wu, Vice President ofthe hospital and Dr. Shao, and 2. Hong Kong, under the direction of Healthcarelink@-Hong Kong and A Tech Health Specialists, Ltd. lttp://www.healthcarelink.md/newhcl/progress.htm 5/18/2005 Healthcarelink - New Standard ofeare Page I of2 HeaIthcarelink@ New Standard of Care Home Company Why Graph? Ask Lynn RN Previous Divesture News History Contact Healthcarelink@ Executive Summary Since its establishment in January 1998, Healthcarelink has focused its resources on the creation of health monitoring technology and services with the goal of reducing healthcare costs while providing a "new standard of care." Healthcare costs are expected to rise more than 11 percent for U.S. empioyers in 2005. One way to reduce healthcare costs significanliy lies in self-monitoring by individuals with chronic conditions, especially those susceptible to infections, such as: . individuals with mild to severe asthma, . capo (which includes chronic bronchitis and emphysema), . diabetes, . congestive heart failure (CHF), . individuals undergoing surgery, . those who have had heart attacks or any heart condition, . individuals undergoing oncology treatments . patients who are HIV+ or have AIDS and . those with a history of respiratory or non-respiratory infections (see also "Why Graph"). Self-monitoring, which includes the monitoring of patients in their homes by caretakers, is at the heart of a iarge segment of the telemedicine industry. New York-based Waterford Advisors Inc. predicts that the globai telemedicine industry will grow 40 percent annually over the next 10 years. Waterford anticipates teiemedicine will represent at least 15 percent of all health care expenditures by 2010. Healthcarelink's technologies provide a unique visual representation of vital data for fast analysis utilizing a graph format called the GraphChart™. The GraphChart System provides patients and healthcare professionals with a convenient means of communicating vital data - blood pressure, heart rate, temperature, body-weight, glucose readings, etc. - from patient to physician (see aiso "GC<l-pJIC.h_<llLSvstem"). Healthcarelink completed field trials of its GraphChart Data Graphing System in 1998 through 1999, graphing the vital data of patients with asthma, diabetes, hypertension, congestive heart failure (CHF) and AIDS and more recently a trial of its new High-Risk Pregnancy program. These tests were completed with a premier retirement community, a top-100 hospitai and an AIDS hospice. See aiso Healthcarelink's chronological "Progress Report" In 2001 through 2002 Healthcarelink developed a system for the detection of bioterrorism events which utilizes the self-monitoring of a statistically significant percentage of the U.S. popuiation. The technology provides an earlier warning than any system the government has in place or planned (said a U.S. State Department staff). It is now the property of SioA/ert Systems, Inc., and will be tested in 2005 through funding from the U.S. government (see also "Previous Divesture"). Ittp://www.healthcarelink.md/newhcllexecsummary.htm 5/18/2005 'lealthcarelink - Nt!w Standard of Care Page 2 of2 Healthcarelink's GraphChart System - General Health Monitoring - technology is capable of receiving, storing, graphing and forwarding vital data from hundreds of thousands of patients daily, using Healthcarelink's proprietary software and systems. The resulting GraphCharts can be viewed by patients and healthcare professionals on the Internet anywhere in the world using an encoded GraphChart 10. No personal identifying information is recorded in the GraphChart database and therefore it is HiPAA compliant. Patients can enter their vital health data through the wired Internet, wireless satellite, telephones, fax machines, wireless email devices and special one-button scanners - more methods than any competitive system - and their GraphCharts are made available in less than 120 seconds on the Internet. Highlighted bands on the GraphCharts- a proprietary feature - indicate normal limits for vital data, making analysis easy and fast. Health insurance carriers and self-insured corporations comprise Healthcarelink's target primary markets for GraphChart System services. Healthcarelink's GraphChart Health-State Management System ("HSM") provides commercial clients and healthcare professionals with a tool that will more efficiently manage the health conditions of large numbers of patients. By entering an Access Code, known only to them, the HSM System enables family practices, specialists, and health insurance case managers to monitor their patients' daily, triggering early intervention when necessary, thus keeping healthcare costs down while improving services. Il,c'\I"O\"-(t\",;""",;\,'.l\1,,,,.ll' \\'orld lle.llth 1 hganil,lt"'" Biosymtec'" PredieliveITta1lhMClnil0tin6 !i$nIphOWfi!1) laJlt1D1111ll!tZ I ,~ :llIN .... th '.-1- '."'l- - l-,!d- 'IOlS, r~' [ ... t fO 020&1 .1IuMIft1'll1J"k,l.-....,. Ph l.. Healthcarelink's Biosymtec@ - Predictive Health Monitoring - technology (see also "Biog,rn!eJ; T echQg]Qgy") can be used to monitor large or small populations (or individuals) for respiratory infections such as influenza (including avian flu), bronchitis, pneumonia or SARS. It can support large-scale asthma tracking programs or health monitoring programs for individuals whose immune systems are compromised, such as oncology patients receiving chemotherapy or radiation therapy or those who are HIV positive or who have AIDS. Biosymtec technology can provide the basis for a meaningful "Secondary Prevention" program. Secondary Prevention is defined by the American Board of Preventive Medicine as the early detection of an infection followed by actions to reverse, halt, or retard its progression (such as taking antiviral drugs, antioxidants or antibiotics). Healthcarelink@-Hong Kong, established in July of 2004, has completed two clinical trials of Biosymtec technology in Hong Kong. Over 100 patients participated. Healthcarelink (USA) also conducted a clinicaltriai of Biosymtec technology in Tianjin, China. Fifty healthcare workers at Tianjin Haihe Hospital forwarded vital data during the trial (see News R~lease~). Healthcarelink is currently engaged in licenSing its technologies to independent marketing entities, such as Healthcarelink@-Hong Kong, and companies with interests in the eHealth, telehealth, telehealthcare or telemedicine markets, however defined. lttp://www.healthcarelink.md/newhcllexecsummary.htm 5/18/2005 -lealthcarelink - N<!w Standard of Care Page I of I Healthcarelinkl1l New Standard of Care Home Company Why Graph? Ask Lynn RN Previous Divesture News History Contact l!9'\Iert $vsteml'" March 2001: Healthcarelink responded to a Request For Proposal (RFP) from the U.S. Defense Department (DaD) seeking new technology to detect bioterrorism events. September 2001: Healthcarelink met with U.S. State Department officials and with military staff of the DaD. Healthcarelink was told its system for bioterrorism detection provided an earlier warning than any system deployed or planned. February 2002: The Healthcarelink Board of Directors approved the creation of a totally separate corporation, BioAlert Systems, Inc., to be owned by Healthcarelink shareholders (Hcl, Inc. has no vested interest). The company was formed to exploit Healthcarelink's ability to detect Category 'A' biowarfare agent infections before recipients experience symptoms such as a fever. Detection can occur in time to save lives. January 2005: A US Patent was issued on January 4, 2005, Patent No. US 6,838,993 B2. Current status: BioAlert Systems, Inc., has proposed to the office of the Vice President and the Department of Homeland Security the development of a system for the detection of biological terrorist events, when and where the attack occurred, the extent of the affected area, how many individuals were affected, and, importantly, who was not affected by the attack. The proposed system operates by monitoring the basal metabolic temperature (BMT) of 1.5% of the US population recruited as "Patriots." Patriots with elevated BMT are evaluated in "Patriot Clinics" through rapid specific diagnostic testing. A positive detection results from positive findings following full evaluation, which includes identification of the specific agent used in the attack through the use of highly specific tests. The BioAlert System can remain in operation following initial detection of an attack to monitor the spread of an outbreak, providing useful information that includes identification of those not affected. A government funded test in Cleveland, Ohio, is anticipated in 2005. For further information contact Michael Ranck, Esq. at rancklaw@aol.com, 717-299-6331. ltp://www.healthcarelink.md/newhcl/bioalert.htm 5/18/2005 Healthcarelink - New Standard of Care Page lof2 Healthcarelink@ New Standard of Care Home Company Why Graph? Ask Lynn RN Previous Divesture News History Contact Healthcarelink@ Biosymtec@Techno)ogy This new technology involves a method and system for early detection of respiratory infections, such as influenza (including avian flu), bronchitis, pneumonia and SARS. The graph-signature of a respiratory infection is produced when a drop in a lung-function value, such as peak expiratory flow (PEF), and a rise in basal metabolic temperature (BMT) are correlated on a unique Biosymtec GraphChart. Both PEF and BMT are independently predictive of an impending health condition, but they are non-specific indicators. When correlated they become more specific in that a respiratory infection of some kind can be anticipated, ifthe graph-signature is observed. Healthcare providers can use the information obtained to take early therapeutic action. NarmtedI'~_sent<ltiol! (Flash and password required). Biosymtec technology was developed by Hcl, Inc. to monitor large or small populations for the graph-signature of respiratory infections and to provide a comprehensive report as to the incidence, geographic location and severity of infectious illnesses. Click here for "Biosymtec technology applications." Clinical trials of Biosymtec technology have been completed in Hong Kong and Ti,miin, China. The Biosymtec technology system successfully and automatically: 1. received vital data from Tianjin and Hong Kong participants; 2. prepared and uploaded unique GraphCharts of the data for each participant; 3. prepared Access Reports as requested by Health Advisors and clinical trial observers; 4. alerted participants to contact Health Advisors whenever the predetermined BMT range was reached; 5. successfully detected respiratory infections no later than the same day participants reported symptoms; 6. alerted Health Advisors whenever the predetermined BMT range was received; and 7. differentiated between respiratory and non-respiratory infections. Over 150 individuals participated in the trials. Four experienced respiratory infections during the trial period. All four infections were detected by the Biosymtec technology. Click on English or Cbine~e to observe the data entry page used during the trial. Bios)'IIItecJH PtelklWt Ueldtb MriQrins The BioSymtec GraphChart on the right is that of a Tianjin Healthcare worker who contracted a ttp://www.healthcarelink.md/newhcl/preview.htm 5/18/2005 -1ealthcarelink - New Standard of Care Page 2 of2 respiratory infection during the Tianjin Haihe Hospital clinical trial. Related Chronology October 2002 (I) Healthcarelink was asked to testifY before the Pennsylvania House of Representatives Committee on Health and Human Services regarding the state's need for a "statewide asthma tracking system" (House Bill 2638). (2) Healthcarelink identified the graph-signature ofrespiratory infections (such as, bronchitis, influenza, pneumonia and SARS) and has now incorporated this new discovery into its Biosymtec - predictive health monitoring - technology, which is capable of identifYing impending respiratory infections up to 2 days before symptoms are experienced. October 2003: Healthcarelink conceptualized the BiosymtccHealthMol1itor (click !:IEEE to view a brief description - password required), a new product that will measure: basal metabolic temperature, peak-flow, forced expiratory volume in I second (both lung function measurements), heart rate and saliva acidity and automatically forward the acquired data to the GraphChart System in seconds. This new product will support Healthcarelink's GraphChart System (general health monitoring), Biosymtec technology (predictive health monitoring) and Healthcarelink's Prevention Program. March 2004: A Provisional Patent covering the Biosymtec technology and the BiosymtecHealthMonitor was filed on March 26, 2004. The provisional patent may result in four or more separate utility patents. The trade name, Biosymtec, was also filed for registration. ttp://www.healthcarelink.md/newhcl/preview.htm 5/18/2005 Nov OS O~ ol:jip Don Carlson 314SS74522 p.l MISSOURI COIN COMPANY, INC. 11742 Manchester Road Des Peres, Missouri 6313 1 (314)965-9797 AWTe>"i;,,<>-\ ~ Dale 11.0'"\ 20~. fsb.\... ,t C. K"'-"''''a..\'''-. ~,\"'-R.... ~,,\\ I c,\o'-\ '/oy \$ '-1'1 1'-\ $.i\,*" ~'J Q. ,- 96 - :3 " '. ('> R- .;ll.{ - {d- ., . '1 Q (,,- 1.;1 - .;t3 S~\~{" ~;"""'., p <('-/ 10 {;2, .l!,:l.O G.,1d. '-.:IS t..(~5 - (~.., 3 \01.. Y'- ~U-~ ..., ... ELBERT N SMITH 980 Maple Mall Mechanicsburg, Pa. 17055-8611 717-697-4541 November 21, 2004 Mette, Evans, & Woodside 3401 N. Front St. Harrisburg, Pa. 17110 Attn: Lisa J. Knode Dear Lisa: Responding to your letter of 11/18/04 to Robert Worman, please be advised that the value of his share in the club is $3,636.30. It is our understanding that this amount was to be contributed to the Messiah Village Women's Auxiliary. This organization would qualifY as non- profit for tax purposes. We are prepared to forward this amount to the Auxiliary as of November 30,2004. If you have question concerning this procedure please advise. My phone is 697-4541. Sincerely bil.eS'7IL/A Elbert N. Smith, Treas. NOV-02-200~ ,22:3? PNCBANK 412 758 3458 ' P.01/01 o PNCBAN< November 3, 2004 Mette, Evans & Woodside Ann: Lisa J Knc;>de 3401 North Front SI. POBox 5950 Harrisburg, PA 17110-0950 scp RE: Estate of C Kenneth Dyer (Deceased) SSN: 150-22-5767 DOD: 09-04-2004 Dear Ms. Knode: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Account Account #5140017587 Established 01-01-1978 CKENNETIIDYER DOD balance: $7,489.48 Non interest bearing account Safe deposit box The decedent maintained safe deposit box #064. It was in one name. C KENNETII DYER It is located at: MESSIAH VILLAGE VILLAGE COMMONS - 100 MT. ALLEN DRIVE MECHANICS BURG PA 17055 717-691-4090 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial traDllactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNe Bank branch office. S~cer~IY, -' f /. / <<,. ::z_~'- Erica L Schlegel 1-800-762-1775 P7-PFSC-04-F 500 First Ave. Pittsburgh PA 15219 Member FDIC TOTAL P.01 , CHARJTABLE GlFT ANNUm AGREEMENT $16.500.00 October 24, 1995 MESSIAH VJ1LAGE. located at 100 Mt Allen Drive, Mechanicsburg, Pennsylvania, hereby does agree and bind itself and its successors to pay C. KENNETH DYER residing at 806 Messiah ViJJage, Mechanicsburg, Pennsylvania 17055, for the term of his life, an annuity or annual sum of one thousand eight hundred eighty-one dol1ars ($1.881.00) in semiannual payments on the first day of April and October in each year, commencing with a first payment of eight hundred twenty-two dollars and thirty cents ($82230) to be made on April 1. 1996, and payments of nine hundred forty dollars and fifty cents ($94050) thereafter. The obligation to pay the annuity shall terminate with, and no amount shall be payable for, the period subsequent to the last date for payment immediately preceding or coincident with the death of C. KENNETH DYER at which lime it is expressly agreed that Messiah Village shall be discharged and forever released from any further responsibility. or obligation whatsoever, which may have been assumed by it under this agreement. This annuity is nonassignable. And MESSJAH VlLLAGE hereby certifies thal C. KENNETH DYER in consideration of the execution of this Charitable Gift Annuity Agreement has this day contributed and voluntarily given to Messiah Village a cash donation of sixteen thousand five hundred dollars ($16,500.00), the gift value of the annuity being deposited into the Endowment Fund. IN WITNESS WHEREOF', Messiah Village has caused these presents to be signed by its Presiden!. Emerson L Lesher, PhD, and jts corporate seal affixed this twenty-fourth day of October, A,D. 1995. w~ EMERSON L LESHER, PRESJDENT " GIFT ANNUITY AGREEMENT Presbyterian Homes, Inc., a Pennsylvania Nonprofit Corporation with Administrative Offices located at 1217 Slate Hill Road, Camp Hill, Pennsylvania, hereby does agree and bind itself and its successors to pay to C. KENNETH DYER residing at 806 Messiah Village, Mechanicsburg, Pennsylvania, 17055 during the term of his natural life, an annuity or annual sum of five hundred twenty-five dollars ($525.00) in quarterly payments on the 15th of March, June, September and December, commencing with the first partial payment of eighty-two dollars and twenty-one cents ($82.21) to be made on December 15,1995. The obligation to pay the annuity shall terminate with, and no amount shall be payable for, the period subsequent to the last date for payment immediately preceding or coincident with the death of C. KENNETH DYER at which date it is expressly agreed that Presbyterian Homes, Inc. shall be discharged and forever released from any further responsibility or obligation whatsoever, which may have been assumed by it under this agreement. This annuity is nonassignable. And that Presbyterian Homes, Inc. hereby certifies that C. KENNETH DYER in consideration of the execution of this Gift Annuity Agreement has this day contributed and voluntarily given to Presbyterian Homes, Inc. the sum of five thousand dollars($5,000.00) , receipt of which is hereby acknowledged, for its general uses and purposes. IN WITNESS WHEREOF, presbyterian Homes, Inc. has caused these presents to be signed by its President and its corporate seal hereunto affixed this 2Uth day of October 1995. \,J,Nr,{~ \~!~' I!! I~./ ,\\\.\ I, "JJIf;, , ~" tt~l U" t" "iftf,. / -'-~ r(.~... ~1' ," '<'!(o#;f:...<'\f(:. IF~',,' "\"&~. ~'!l~r.<'((~~~'~1~~lr1t/';I!;!,) J.)1~~ t I !i\,1~{.?f/:Q? f_ <:f,' ~r:n" \,}I' "~,,,,,., 0', I~. I \ ;,;':T ~JIJ"-~,JJ..>' iJ.. :fi t '11 . il>. ~ ~ 'IJ l.,l \ ~t't~)JfW'rf' l" H ~~ ~J ,j"I1't 11f~~, ii'.: li"""u. \1(~lo\ll,~".rJ.'i ~\."V. It' , ~'l'1. ~ \'t 4:"",.,,,,, .'1'!\.",~" ~ i/.lt~":r tI~'\! t~~ V't'.(~Il1/l'(.t~tl:r~_ ~f~~vA47~/~ C. Kerine h Dyer Presbyterian Homes, Inc. ~~ Albert L. Schartner, President 05,'27/2005 FRI 12: 35 FAX ~002/002 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of C. KENNETH DYER No. 21-04-0835 also known as Date of Death September 4, 2004 late of Upper Allen Township, Cumberland County, Pennsylvania , Deceased Social Security No. 150-22-5767 Personal Representative(S) of the above Estate, deceased. verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwaalth of PennsytYania of sBid Detedenl. that the valuation placed opposite each item of said Inventory represents itS fair value as of (tte date of tl1e Decedent's death, and that Decedent owned no real estate outside of the CommOmNealth of Pennsylvania except that which appears in a memorandum at the end of this. inventory. I/We wrify \na\ the s.talernents made in this lmemory are true and correct. IlWe understand that false statements herein are made subje<:t to lhe penalttes of 18 Pa. C.S. Section.904 relating 10 unsworn falsification to authontiea. 1.0. No.: 10169 Personal Representative: Susanne Stanley/Carol Carlson, Executors X~A.L( ~') / ~ /J17 ',T7.- Dated: 0<-- " dVU ~ Name of Attomey: James A. Ulsh, Esquire Telephone: 3401 N. Front Street, Harrisburg, PA 17110-0950 (717) 232-5000 Address DESCRIPTION VALUE I~, REAL PROPERTY: NONE PERSONAL PROPERTY: , , See attach ad. (\"'1 TOTAL 762,389.23 +""" (Attach Add~iOl1al Sheets" Necessary) NOTE: T~ ~Orandum of Tea1 eslate outside the Commonwealth of Pennsylvania may, at the election of the personal representatIVe, mclude the valLIe of each item, bul such figures should not be extended into the total of the Invenlory. 425214vl FOImRW-7(o...pr.mCoul'lty).q..$102 OS/27/2005 FRI 12:37 FAX 1i!J002l002 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of C. KENNETH DYER No. 21-04-0835 also known as Date of Death September 4,2004 late of Upper Allen Township, Cumberland County, Pennsylvania , Deceased Sociai Security No. 150-22-5767 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estale in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the CommonweaRh of Pennsylvania except thai which appears in a memorandum at the end of this inventory. INlle verify that the statements made in this Inventory are true and correct. Ime understand that false statements herein are made subject to the penalties of 18 Pa. C.S, Section 4904 relating 10 unswom falsification to authorihes. I.D.No.: 10169 Personal Representative: Susanne Stanley/Carol Carlson, Executors X 7l!A4, /:Y,;? ~ ~~~ J" /) r: ..,~j~!Jt./-&e)l..; - . Dated:/Ul// Of /' . -,-"-,,, ~ (j / Name of Attorney: James A. Ulsh, Esquire Address 3401 N. Front Street, Harrisburg, PA 17110-0950 (717) 232-5000 Telephone: DESCRIPTION VALUE REAL PROPERTY: NONE PERSONAL PROPERTY: (-.': (7'" ~) See attached. c,; TOTAL 762,389.23 ,-. '-'; <..t (Attach Additional Sheets If Necessary) NOTE: Th~ Me,morandum of real estate outside the Commonwealth of Pennsylvania may, at the election ofthe personal representative, Include the value of each item, but such figures should not be extended into the total of the Inventory. 425214v1 FOIO'IIRW-7to-uphinCoufllr}-n...._tf92. ESTATE OF FILE NUMBER C. Kenneth Dver 21 04 0835 ITEM NUMBER 1.5 Shares 1st Tr Insd Mun Sr. 1 DESCRIPTION VAWEATDATE OF DEATH 546.50 2 600 Par Abbey National PLC Corporate Bond 15,838.50 3 460 Shares AGL Resources, Inc. 14,166.B5 4 15,000 Par ~toona PA Area Soh Dist Municipal Bond 15,911. 63 5 73,345 Shares BioAlert Systems, Inc. DEEMED WORTHLESS 0.00 6 28 Shares Eaton Vance PA MIT 422.52 7 254.6016 Shares Emerson Electric Co. 15,945.06 B 3,235.3482 Shares Exxon Mobil Corp. 152,077.54 9 75,000 Shares Hel, Inc. DEEMED WORTHLESS 0.00 10 520 Shares Health Care PPty Inv. 13,336.70 11 1,201.5509 Shares Heinz H J Co. 46,031. 41 12 1,000 Shares Hersha Hosptlty Tr A 9,652.50 13 500 Shares 1D Biomedical Corp. 6,396.25 Estate of: C. Kenneth Dyer 150-22-5767 Item No. Description Value at Date of Death 14 1,800 Shares Iron & Glass Bank Corp. 75,600.00 10,745.50 14,677.20 9,085.50 18,925.20 . 329.04 21,199.69 6,558.98 3,311.39 27,175.50 14,508.93 24,698.47 19,965.00 38,892.81 8,577.50 10,181.28 15 10,000 Par JP Morgan & Co corporate bond 16 368.0573 Shares JP Morgan Chase & Co. 17 180 Shares Kaneb Pln Prt Sr. Prf. 18 360 Shares Lowe's Companies, Inc. 19 55.1857 Shares Magna Entmt Sub Vtg 20 280.512 Shares Magna Intl, Inc. Cl A 21 270 Shares MaNA Corp. 22 140.2537 Shares MI Developments, Inc. 23 1,800 Shares Nuveen PA Prem Inc. 24 442.953 Shares Pfizer, Inc. 25 551.6317 Shares PNC Finel Services 26 500 Shares Sovran Self Storage 27 3,467.155 Shares Templeton Foreign Fund 28 1,000 Shares Templeton Global, Inc. Fd 29 10,000 Par U.S. Treasury Note Estate of: C. Kenneth Dyer 150-22-5767 Item No. Description Value at Date of Death 30 810 Shares UGI Corp. 28,641.60 31 2,700 Shares Van Kampen Mert Mun. Inc. 25,204.50 32 Coins 673.12 33 Household goods and miscellaneous items of personal prop9rty 2,000.00 34 Internal Revenue Service - refund of 2004 personal income tax 17,335.00 35 Merrill Lynch Bank Deposit Program, Account #872-37705 32,233.28 36 Messiah Residents Investment Club Share of investment club 3,636.30 37 Messiah Village refund 23,500.00 38 PA Department of Revenue - refund of 2004 personal income tax 2,421.00 39 PNC Bank Checking Account No. 5140017587 7,489.48 40 25,000 Par Provident Bank Certificate of Deposit 24,497.50 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT UlSH JAMES A 3401 N.FRONT ST. P.O. BOX 5950 HARRISBURG, PA 17110-0950 -------- told ESTATE INFORMATION: SSN: , 50-22-5767 FILE NUMBER: 2104-0835 DECEDENT NAME: DYER C KENNETH DATE OF PAYMENT: 06/03/2005 POSTMARK DATE: 06/02/2005 COUNTY: CUMBERLAND DATE OF DEATH: 09/04/2004 NO. CD 005386 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,587.58 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 125 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $1,587.58 GLENDA FARNER STRASBAUGH REGISTER OF WillS Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 388 6/3/2005 C. KENNETIfDYER 21-04-0835 JAMES A. ULSH, ESQ. 3401 NORTIfFRONTST P.o. BOX 5950 HARRISBURG, PA 171100950 JA Qty 1 Fee Description Additional Probate Fee Total 70.00 $70.00 Total: $70.00 p~ vi Y'-i IJU1p c Checks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you. r'.r{"^n~~"-'l ('l.r~r:0r f"''{" BUREAU OF INOIVIDaML"',rAKE$., u'~':.:c '.,' INHERITANCE TAX DIVISION' ,--' PO BOX Z50601 ' HARRISBURG PA 171Z5-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX 08-15-2005 DVER 09-04-2004 21 04-0835 CUMBERLAND 101 APPEAL DATE: 10-14-2005 (See reverse side under Objections) Aaoun't Remi't'tedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS _ REy:is47-Ex-AFP-ioi:os3-NOTICE-OF-INHERITANCE-TAX-APPRAISEMENT;-ALLOWANCE-OR--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX C K FILE NO. 21 04-0835 ACN 101 20D5 f~,UG J 2 !: 05 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN D" rr n, ,. C)j-r~ JAMES ~'UI.SH METTE ETAL PO BOX 5950 HBG ESQ PA 17110 ESTATE OF DVER *' REV-1547 EX AFP (06-05) C K TAX RETURN liAS: I X I ACCEPTED AS FILED DATE 08-15-2005 I CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule AJ 2. Stocks and Bonds ISchedule BI 3. Closely Held stock/Partnership Interest (Schedule C) 4. Hortgages/Note. Receivable (Schedule DJ 5. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ 6. Jointly Owned Property (Schedule f) 7. Transfers (Schedule G) 8. Total Assets III 121 13J 14J ISJ 16J 171 .00 648.603.55 .00 .00 113.785.68 .00 2,580.85 18J APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adw. Costs/Hisc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule Xl 11. Total Deductions 12. Net Value of Tax Return 13. Ch.rltablelGov~n.ental Bequests; Non-elect.d 9113 Trusts (Schedule J) 14. Net V.lue of Estate Subject to Tex I~ an asses~en't was issued previouslY, lines 14, 15 and/or 16, 17, 18 and 19 will r~lec't figures 'tha't include 'the 'to'tal ~ ALL re'turns assessed 'to da'te. ASSESSMENT OF TAX: 15. A.aunt of Line 14 at Spousel rate (15) 16. A.ount of Line 14 taxable at Lineal/Class A rat. (16) 17. AllOW\t of Line 14 at Sibling rat. 1171 18. Amount of Line 14 taxdble at Collateral/Class B rate (18) 19. Principel Tax Due TAX DI 19J IlOJ NOTE: NUHBER CD004685 CD005386 INTEREST/PEN PAID I-J 1,447.37 .00 DATE 12-01-2004 06-02-2005 " 40,630.89 2.148.46 1l1J 112J 113J 114J .00 X 678,554.44 X .00 X .00 X 00 = 045 = 12 = 15 = AHOUHT !'AID 27,500.00 1,587.58 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE NOTE: To insure proper credit to your account, s~it the upper portion 01 this form with your tax paYllent. 764,970.08 4:>.779 31; 722,190.73 43,636.30 678,554.43 119J= .00 30,534.95 .00 .00 30,534.95 30,534.95 .00 .00 .00 . IF PIIID AFTER DATE INDICATED, SEE REVERSE FDR CALCULATION DF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYKENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE DUE " A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I _C '<- METTE. EVANS & WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 340l. NORTH FRONT STREET P.O. BOX :i9:iO HARRISBURG, PA l.'7l.l.0-09:i0 DIRECT DIAL (717) 231-5256 JAMES A. ULSH IRS NO. 23-198150015 E-MAIL ADDRESS jaulsh@mette.com TELEPHONE (717) 232-15000 FAX (717) 236-1816 HTTP://WWW.METTE.COM December 16,2005 Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 Re: Estate of C. Kenneth Dyer File No. 2004-00835 Dear Ms. Strasbaugh: Enclosed for filing is the original and one (1) copy ofa Status Report Under Rule 6.12. Please file the original and return a date-stamped copy to my attention in the enclosed envelope. Please note that administration of this estate is complete. Thank you for your assistance. Very truly yours, ~.~ t^^D~ Lisa J. Kno~ Paralegal to James A. Ulsh LJK: Enclosures cc: Susanne Stanley, Co-Executor Carol Carlson, Co-Executor 439240vl Wyomissing Office 11105 Berksbire Boulevard, Suite 320 I Wyomissing, PA 19610 I Telepbone (610) 374-11351 Facsimile (610) 371-9510 PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF THE ESTATE IS NOT COMPLETED, FILE A 6.12 FORM YEARLY UNTIL COMPLETION. STATUS REPORT UNDER RULE 6.12 Name of Decedent: C. KENNETH DYER Date of Death: September 4. 2004 Will No. 2004-00835 Admin. No. 21-04-0835 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate. 1. State whether administration of the estate is complete: Yes ~ No D 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? YesD No~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ~ No D d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: \0)1& \ OS ( \ \ Sign~~~e I James A.'blsh. Esquire. Attv. J.D. #10169 Name (Please type or print) (".J l>_ 3401 North Front Street. P.O. Box 5950 Address c) Harrisburg. PA 17110-0950 i. -'_~ (j (717) 232-5000 Telephone , ,~'~l Capacity: D Personal Representative ~ Counsel for Personal Representative 438755vl ~b