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1505610140 REV-1500 ~` (°'-'°' OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number Po Box 2sosol 2 1 1 1 0 9 6 4 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 5 2 6 8 0 5 9 0 0 0 8 3 0 2 0 1 1 1 1 0 6 1 9 4 9 Decedent's Last Name Suffix Decedent's First Name MI A L E X A N D E R R O L A N D R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI A L E X A N D E R KIM B E R L Y S Spouse's Social Security Number 1 7 4 5 2 1 9 7 8 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Return 4. Limited Estate © 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 2. Supplemental Retum 4a. Future interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust ~ (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATWN SHOULD BE DIRECTED T0: Name Daytime Telephone Number H O W A R D B K R U G E S Q U I R E 7 1 7 2 3 4 4 1 7 8 First line of address 1 7 1 9 N O R T H Second line of address City or Post Office H A R R I S B U R G State ZIP Code P A 1 7 1 0 2 REGISTER OF WILLS USE ONLY 13 Ga N ~ ~ ~~77~'t_~ ~ ~ Cn ~ uD C7 ~-., . ~ ^C7 ,n ~ _ . r~J ~._ Ii v. -~-; IT C.J7 ~~ c~ Correspondent's e-mail address: hkfUO~pkh.COfil Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the nest of my knowledge and belief, it is~e, gorrect and complete. DeGaretion of preparer other than the personal represeMauve is based on all information of whMh .SIQNPy-(URE OF PERSON RESP6NtiBLFnFOR FILING RETURN prep^rer~ha~ny knowledge. BR REPRESENTATNE 3 ~L~7~ STR F R O N T S T R E E T HARRISB PLEASE USE ORIGINAL FORM ONLY PA Side 1 150561014^ 1505610140 J ~~ ~ o ~~ ~~ 1505610240 REV-1500 EX Decedent's Social Security Number oeeeden4sName: ROLAND R• ALEXANDER 5 2 6 8 0 5 9 0 0 RECAPITULATION 1. Real Estate (Schedule A) ..................................... ...... 1. 0 . 0 0 2. Stocks and Bonds (Schedule B) ................................ ...... 2. 1 4 3 3 4 9. 8 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C ) ..... 3. 9 3 1 • 0 0 4. Mortgages and Notes Receivable (Schedule D) .................... ...... 4. 2 0 4 6 5 0 0 7 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E). ...... 5. . 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested . ...... 6. 7. Inter-Vivos Transfers 8 Miscellaneous N Probate Property ~ (Schedule G) Separate Billing Requested . ...... 7. 1 6 5 6 4 2 4. 6 7 8. Total Gross Assets (total Lines 1 through 7) ..................... ...... 8. 2 0 0 5 3 5 5. 5 4 9. Funeral Expenses and Administrative Costs (Schedule H) ............ ...... 9. 1 3 9 2 1. 1 7 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) ....... ...... 10. 4 1 1. 0 0 11. Total Deductions (total Lines 9 and 10) ......................... ...... 11. 1 4 3 3 2 . 1 7 12. Net Value of Estate (Line 8 minus Line 11) ...................... ...... 12. 1 9 9 1 0 2 3 . 3 7 13. Charkable and Governmental BequestsJSec 9113 Trusts for which an election to tax has not been made (Schedule J) ................ ...... 13. 14. Net Value Subject to Tax (line 12 minus Line 13) ................ ...... 14. 1 9 9 1 0 2 3. 3 7 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2>x.oo 1 9 9 1 0 2 3. 3 7 15. 0. D O 16. Amount of Line 14 taxable at lineal rate X .0 _ 0. 0 0 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 1 g, 0. 0 0 19. TAX DUE ................................................ ...... 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610240 1505610240 J REV-1500 EX Page 3 Decedents Complete Address: File Number 21 11 0964 DECEDENTS NAME ROLAND R. ALEXANDER STREET ADDRESS 506 BRIDGEVIEW DRIVE CITY LEMOYNE STATE PA ZIP 17043 Tax Payments and Credits: t. Tax Due (Page 2, Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments 0.00 B. Discount Total Credits (A + B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... ^ b. retain the right to designate who shall use the property transferred or its inwme : ............................... ^ c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^X 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ X^ 3. Did decedent own an 'intrust for' or payable-upon~ieath bank account or security at his or her death? ......... ^ X^ 4. Did decedent own an individual retirement account, annuity or other non~robate property, which contains a beneficiary designation? .................................................................................................. ® ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. II~~diidBll~l1~91119~kii~ll~~l~'il~i~iutl~iild~il'~~I~II~II~@~~ ~ ~ ~~N~S~~il!H~iIR9iNl~'~I~gidlI~tI~111~~N~ ~ ~ ~I~~IR~~i~Nd11Bl~~l , ~~~ For dates of death on or after July 1, 1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan.1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX + (g_98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ROLAND R. ALEXANDER 21 11 0964 All property JolMlyowned wkh rtght of survivorship must be disclosed on Schedule F. ITEM I I VALUE AT DATE NUMBER _ _ 1 DESCRIPTION OF DEATH 0 shares MetLife, Inc. common stock @ $32.98 per share - CUSIP 59156R10 (See attached documentation regarding MetLife) 2. 3. 9940 shares Riverview Financial Corp stock (RIVE) @ $13.00 per share (See attached TD Ameritrade statement.) Riverview Financial Corporation Stock Option Plan 5,750 shares common stock ($13.00/share on 8/30/2011 less exercise price of $10.60) ($2.40 per share) (See attached Riverview Bank letter.) TOTAL (Also enter on line 2, S 129,220.00 13,800.00 (If more space a needed, insert additional sheets of the same size) REV-1504 EX + (6-9a) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY•HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP FILE NUMBER ROLAND R. ALEXANDER 21 11 0964 Schedule C-1 or C-2 (indudirg all supporting infom~ation) must be attached for each doselyfield corporetionlpaMership Interest of the decedent, other than a sole-proprietorship. See insUudans for the supporting information to be submitted for sok-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Plaza 21 Realty Associates 931.00 (See Schedule K-1 and Letter of CPA attached hereto.) TOTAL (Also enter on line 3, Rerapitulatioq) ~ ; 931.00 (If more space is needed, insert additional sheeb of the same size) REV-1506 EX + (9-00) SCHEDULE C-2 COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP IN RES DENT DECEDENT N INFORMATION REPORT ESTATE OF FILE NUMBER ROLAND R. ALEXANDER 21 11 0964 1. Name of Partnership Plaza 21 Realty Associates Date Business Commenced 12/26/1986 Address 1714 North Second Street Business Reporting Year 2011 City Harrisburg State PA Zip Code 17102 2. Federal Employer I.D. Number 232451898 3. Type of Business Real Estate Product/Service Real Estate 4. Decedent was a ® General ^ Limited partner. If decedent was a limited partner, provide initial investment $ 5. 7 8. 9. Was the Partnership indebted to the decedent? ................................ ^ Yes ®No If yes, provide anrount of indebtedness $ Was there life insurance payable to the partnership upon the death of the decedent? ........ ^ Yes ®No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the nnlic:v Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years H the date of death was prior to 12-31-82? ^ Yes ®No If yes, ^ Transfer ^ Sale Percentage transferred/sold Transferee or Purchaser Consideration $ Attach a separate sheet for additional transfers andlor sales. 10. Was there a written partnership agreement in effect at the time of the decedent's death?........ ^ Yes ®No If yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold? .................................. ^ Yes ®No If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? ................. ^ Yes ®No If yes, provide a breakdown of distributions received by the estate, incuding dales and amounts received. 13. Was the decedent related to any of the partners? ................................ ^ Yes ®No If yes, explain Date 14. Did the partnership have an interest in other corporations or partnerships? ................. ^ Yes ®No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete addressles and estimated fair market values. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. 6. Value of the decedent's interest $ 931.00 REV-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MISC. INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER ROLAND R. ALEXANDER 21 11 0964 Include the s of litigation and the date the pproceeds were received by the estate. All property lolly-owned wIM ht of survhrorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. TD Ameritrade Cash Account # 862122355 3,037.54 (See attached TD Ameritrade account statement.) 2. Riverview National Bank Time Deposit account # 3067787 50,603.25 (See attached Riverview National Bank valuation.) 3. Riverview National Bank Time Deposit account # 3067788 50,855.27 (See attached Riverview National Bank valuation.) 4. USAA Subscriber's Account 7,434.01 (See attached USAA statement.) 5. Assets of East Shore Oncology, PC. prior to death. Corporation was winding up active 92,720.00 operations with the office closing in June 2011. (See attached letter and itemization from accountant.) TOTAL (Also enter on line 5, Recapitulation) ~ ~ (If more space is nfleded, insert addiranal sheets of the same size) REV-1510 EX+ (OB-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE Of FILE NUMBER ROLAND R. ALEXANDER 21 11 0964 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 a yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.ATTACHACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION QFAPPUGIBL~ TAXABLE VALUE 1. The Dreyfus Third Century Fund Inc. Class Z IRA 41,306.36 100.00 41,306.36 Account No. 0035-0556259141 (4,249.626 shares owned) (See attached letter from Dreyfus.) 2. Dreyfus Opportunistic MidCap Value Fund Cl A IRA 14,933.61 100.00 14,933.61 Account No. 0258-0556259141 (482.196 shares owned) (See attached letter from Dreyfus.) 3. East Shore Oncology 401(k) profit sharing plan 1,352,288.32 100.00 1,352,288.32 (See attached statement and letter from Conrad Siegel.) 4. Riverview Bank Director Deferred Compensation Plan 172,896.38 100.00 172,896.38 (A non-qualified director fee deferral plan.) (See attached Riverview Bank letter.) 5. Riverview Bank Director Emeritus Agreement 75,000.00 100.00 75,000.00 (See Riverview Bank letter attached.) TOTAL (Also enter on Line 7, Recapitulation) ~ ; 1 656 424 67 If more space is needed, use additional sheets of paper of the same size. REV-1511 Ex+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER ROLAND R. ALEXANDER 21 11 0964 Decedent's dells must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Parthemore Funeral Home & Cremation 3,076.77 B. t. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: State ZIP p, AttomeyFees: PURCELL, KRUG & HALLER 3. Fatuity F~cemption: (If decedents address rt not the same as daimanYs, attach explanatton.) Claimant 4. Street Address City State Relationship of Claimant to Decedent PrebateFees: CUMBERLAND COUNTY REGISTER OF WILLS 5 Accountant Fees: 6. Tax Retum Preparer Fees: 9,812.50 303.50 7. Short Certificates 28.00 8. Inheritance Tax Retum filing fee 15.00 9. Inventory filing fee 15.00 10. Additional Probate fees 100.00 11. Family Settlement Agreement filing fee 20.00 12 The Sentinel (advertising of Estate Notice) 221.40 13. Cumberland Law Journal 75.00 14. Cumberland County (additional short forms) 100.00 15. Media One, PA (newspaper thank you) 154.00 TOTAL (Also enter on Line 9, Recapitulation) S 13.921.17 ZIP If more space is needed, use additional sheets of paper of the same size REV-1512 EX+ (12-Da) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ROLAND R. ALEXANDER 21 11 0964 Report dells incurred by the decedent prior to death that remained unpaid at the date of death, Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Area Ambulance 2. ~Wellspan Medical Group (deductible) 161.00 250.00 TOTAL (Also enter on Line 10, Recapitulatign) I $ 411 If more space is needed, insert additanal sheets of the same size. REV-1513 EX+ (01-10) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE I BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ROLAND R_ ALEXANDER ~~ 11 none RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Indude ought spousal distributions and transfers under Sec. 91 6 (a) (1.2).] 1. Kimberly S. Alexander Spousal 506 Bridgeview Drive, Lemoyne, PA 17043 100% residuary estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES t5 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. j Ir more space Is neeaea, use aadwonat sheets of paper of the same size. IN RE: PENNSYLVANIA ESTATE OF ROLAND R. ALEXANDER DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, ORPHANS' COURT DIVISION NO. 2111-0964 TABLE OF CONTENTS 1. Last Will and Testament of Roland R. Alexander dated February 9, 2011. 2. BNY Mellon Shareowner Services statement providing Date of Death balance information for shares of MetLife, Inc. stock. 3. Letter dated May 14, 2012 from TD Ameritrade providing Date of Death balance information for Decedent's Cash, Stocks, and Mutual Fund accounts. 4. 2011 Schedule K-1 for Plaza 21 Realty Associates 5. Letter dated November 11, 2011 from Riverview National Bank providing Date of Death balance information for Decedent's Time Deposit accounts. 6. USAA Subscriber's Account statement and notification dated November 22, 2011 showing Date of Death balance. 7. May 21, 2012 letter from Walborn Naugle Associates and East Shore Oncology,. PC itemization of assets showing the Date of Death balance 8. Letter dated November 3, 2011 from Dreyfus Family of Funds providing Date of Death balance information for accounts ending 9141. 9. Letter dated May 16, 2012 from Conrad Siegel Actuaries providing the Date of Death value of Dr. Alexander's East Shore Oncology, P.C. 401(k) Profit Sharing PCan. 10. Letter dated May 23, 2012 from Riverview Bank showing the Date of Death balance for the Director Deferred Compensation Plan, Riverview Financial Corporation Stock Option Plan, and Director Emeritus Agreement. 11. 2011 East Shore Oncology, PC Federal return. ~~~~~t .~.~ ~~ I, ROLAND R. ALEXANDER, of Lemoyne; Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby makes publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all prior Wills and Codicils made by me at any time. ITEM I: l direct that all my just debts and funeral expenses, including my grave marker and all expenses of my fast illness, shall be paid from my residuary estate as soon as practicable after my decease, as a part of the expense of administration of my estate. ITEM II: I give and bequeath all my tangible personal property, including furnishings, books, automobiles, art collection, antiques and jewelry (hereinafter Personal Property) to my spouse, KIMBERLY S. ALEXANDER, on condition that she survives me by sixty (60) days. In the event that she predeceases me or fails to survive me by sixty (60) days, I give and bequeath my Personal Property in equal shares to the surviving beneficiaries identified in ITEM IV(B), infra. In the event of any disagreement, my Executrix shall resolve such dispute on the basis of the fair market value of all items; however, if my Executrix is one of the disputing beneficiaries, the four beneficiaries shad unanimously select an impartial third person to resolve this dispute on the basis of fair market value of the Personal Property. ITEM III: I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate outright to my wife, KIMBERLY S. ALEXANDER, on condition that my wife survives me by sixty (60) days. ITEM IV: In the event my wife, KIMBERLY S. ALEXANDER, predeceases me or fails to survive me by sixty (60) days, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate as follows: A. Charities: Twenty percent (20%) to be divided equally between the following two charities 10% to LIVING WATER COMMUNITY CHURCH; and 2. 10% to OPERATION SERVE INTERNATIONAL OHIO. B. Individuals: 1. 20% to my daughter, RACHEL ELIZABETH BERG ALEXANDER. 2. 20% to my son, THEODORE REED BERG ALEXANDER; 3. 20% to my step-son, JOSHUA L. MARTIN; and 4. 20% to my godson,JOSHUA S ERNEY. ITEM V: If any ITEM lV(B) beneficiary shall predecease me, the share of such beneficiary shall pass to his surviving issue, der stimes. If any ITEM IV(B) beneficiary shall predecease me leaving no surviving issue, the share of such predeceased beneficiary shall pass in equal shares to the remaining ITEM IV(B) beneficiaries or their issue, der stirpes. 2 ITEM Vl: My Executrix, and her successors shall have the following powers in addition to those vested in them by law and by other provisions of my Will, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To borrow money from any person or institution and to mortgage or pledge any or all real or personal property as they in their sole discretion shall choose without regard for the dispositive provisions of this instrument, except that no property passing to the marital deduction share shall be so mortgaged or pledged. B, To reasonably compromise claims asserted by or against my es#ate. C. To join with my spouse in filing a joint income tax return without requiring her to indemnify my estate against liability for the tax attributable to her income, and to consent to any gifts made by my spouse being treated as having been made one-half by me for the purpose of federal laws relating to gift fax. D. To retain any or all of the assets of my estate, real or personal, without regard to any principle of diversification or risk. E. To sell at public sale, to exchange, or to lease for any period of time, any real or personal property and to give option for sales, exchanges, or lease, for such prices and upon such terms or conditions as she deems proper. F. To exercise any law-given option to pay death taxes in installments. 3 r- G. To carry on any business owned or controlled by me at my death for whatever period of time she shall think advisable, and she shall have the power to do any and all things she deems necessary or appropriate, including the power to borrow and to pledge other non-marital assets contained in my estate as security for such borrowing, the power to delegate all or any part of the supervision, management, and operation of the business to such person or persons as she may select, and the power to close out, liquidate, ar self the business at such time and upon such terms as thinks best. My Executrix shall not be held to personal liability for shrinkage of in~me; or loss of capital value that may be incurred in the course of her operation of the business, except loss that may result from her willful misconduct. Notwithstanding the above, this power shall be void and of no effect if it in any way reduces the marital deduction as elected by my Executrix. ITEM Vll: Anything in this Will to the contrary notwithstanding, any beneficiary under this Will may, at any time and from time to time, release, renounce, or disclaim, in whole or in part, or otherwise limit any power or interest granted to such beneficiary under this Mull, by written instrument, duly signed, acknowledged before a Notary Public and filed with my Executrix. Such instrument need not take effect i,mmedi~ately arrd. be contingent upon the occurrence or nonoccurrence of any event. ~ ' S>I In addition, my Executrix serving hereunder at any time may in like manner release, renounce or disclaim, in whole or in part, or otherwise limit any power granted to such fiduciary hereunder. 4 ITEM VIII: My Executrix shall be authorized, in her sole, exclusive and unrestricted discretion, to determine whether to elect (under Sec. 2056(b)(7) of the Internal Revenue Code of 1954, as amended, or any corresponding provision of state law) to qualify all or a specific portion of the sum disclaimed for the federal estate tax marital deduction and any marital deduction available under the law of the state in which I am domiciled at the time of my death. I suggest, but do not direct, that in exercising such discretion, my Executrix attempt to minimize (or eliminate, if possible) a the federal and state estate, inheritance or other death taxes payable by my estate at the time of my death. However, my Executrix should also consider the effect of her election upon the federal and state estate, inheritance and other death taxes which will be payable by my said spouse's estate at her death, particularly if she dies before the election must be made. The decision of my Executrix with respect to the exercise of the election shall be final and conclusive upon all persons whose interests in my estate are directly or indirectly affected by the election. No property ineligible for the marital deduction shall be used to satisfy that deduction. ITEM iX: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation to the beneficiaries and any of them, and shall not be subject to any execution, attachment, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM X: fn the event my spouse, KIMBERLY S. ALEXANDER, survives me by sixty (60) days, all federal, state and other death taxes payable because of my death, with respect to the property passing under this Will, but not otherwise, and forming my gross estate for tax purposes, including any interest or penalty imposed in connection 5 with such tax, shall be paid out of the non-marital residue of my estate, if any. Any such tax, including interest or penalty imposed, due by virtue of taxable property forming my gross estate but not passing under this Will shall be paid directly from such property and shall not be paid out of the marital residue of my estate. It is my specific command and -intent herein that no property forming part of the marital deduction taken by my estate be utilized to pay or be reduced by any Federal Estate, Pennsylvania Inheritance, or Pennsylvania Estate taxes. However, in the event my spouse, KIMBERLY S. ALEX,~NDER, fails to survive me by sixty (60) days, it is my intent and direction that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expense of the administration of my estate. I direct that the charitable beneficiaries shall be responsible for the same overall taxes and expenses as is being borne by the individual beneficiaries, excluding any tax attributable to the Personal Property. Thus, the total, net gift to the charitable beneficiaries, identified in ITEM IV(A) hereof (20% of the residue) shall be approximately equal to the net gift received by each of the individual beneficiaries, identifed in ITEM IV(B} hereof, excluding the value of any Personal Property received by my individual beneficiaries. ITEM XI: I direct that my Executrix and her successors serving hereunder shall not be required to post bond or enter security in any jurisdiction. ITEM XI1: I appoint my spouse, KIMBERLY S. ALEXANDER, Executrix of this my Last Will and Testament. Should my spouse, KIMBERLY S. ALEXANDER, fail to qualify or cease to act as Executrix, I nominate and appoint my step-son, JOSHUA L. MARTIN, as Executor of this my Last Will and Testament. Should my step-son, 6 JOSHUA L. MARTlN, fail to qualify or cease to act as Executor, I nominate and appoint my son, THEODORE R. BERG ALEXANDER, as Executor of this my Last Will and Testament. ITEM XIII: f hereby nominate and appoint the surviving ITEM IV(B) beneficiaries to serve as guardian of the estate of any minor inheriting hereunder. ITEM XIV: All references herein to the singular or the masculine shall include the plural or the feminine respectively, where appropriate throughout this my Last Will and Testament. fN WITNESS WHEREOF, 1 have hereunto set my hand and seal this ~'~ day of ~ ~'6 T_, 20 ( 1 t ROLAND R. ALEXANDER The preceding instrument, consisting of this and six other typewritten pages, was, on the date thereof signed, published and declared by ROLAND R. ALEXANDER, the Testator therein named, as and for his Last Will, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. residing at (/ f~- i ~'~ding at 7 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ss: WE, ROLAND R. ALEXANDER, and ,the Testator and t e witnesses, respec- tively, whos names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will, and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator¢ signed the WiII as witnesses and that to the best of their knowledge, the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by ROLAND R. ALEXANDER, the Testator, and subscribed and sworn to before me by ~'DU~ `'>~,n and ~IWI ~ S ~ /,C~ , witnesses, this ~ day of 1' VJ , 20~. J ~ ~, Nota f+ngela S~Z~atTer, Notary Public City of Harrisburg. Deuph(n Coungr v Commission Expires Jan. 23, 2012 Witness Page 1 of 1 BNY Mellon Shareowner Services P.Cy: Box 358333 Pittsburgh, PA 15252-8333 November 2, 2011 PURCELL, KRUG & HALLER ATTN HOWARD B KRUG 1719 NORTH FRONT STREET HARRISBURG PA 17102 Re: Roland R Alexander Dear Sir or Madam: B1VY NiELLON SHARfAWNER SERVJ[ES company (N METLIFE, INC. ~ ame (Account K ~ EXANDERROLAR0000 ey Investor 806309907791 jID # ~ontrol~ N be 201111020000462 um r Thank you for contacting BNY Mellon Shareowner Services regarding the above referenced MetLife, Inc. common stock account. Our records indicate that this account were allocated 10 shares in the form of MetLife, Inc. common stock. The stock is being held for you in the Policyholder Trust, which was established at the time of the Initial Public Offering (IPO). The IPO occurred on April 5, 2000 was $14.25 per share. The value of your stock was initially determined by the IPO, and subsequently depends on the market value of MetLife, Inc. stock. Metl<,ife is listed on the New York Stock Exchange and trades under the ticker symbol "MET." For your convenience, we have enclosed an account transcript for this account. If you have any additional questions or concerns, please call our Customer Service Center at 1-800-649- 3593. Sincerely, BNY Mellon Shareowner Services r about:blank 11/7/2011 latent ServiceDirect Client ServiceDirect -Account Profile Page i of 1 DATE:1117l2011 TIME: 1:17 PM METLIFE, INC. PAR VALUE $0.01 COMMON STOCK CUSIP: 59156R10 Name: ROLAND R ALEXANDER Class; Account Key: ALEXANDERROLAR0000 Last Activity: Previous Accourrt Key: Date Account Social Security NumberlTlN: XXX-XX-X900 Closed: InvestorlD: 806309907791 ROLAND R ALEXANDER Dividend Notice Address: Payment 506 BRIDGEVIEW DR LEMOYNE PA 17043- Address: 1379 Certificated Shares: 0.0000 Book-Entry Shares: 10.0000 Convereion Balance: 0.0000 Total 10.0000 Shares: Previous Addreas: Individual Male 02/12/2010 ROLAND R ALEXANDER 407 BLACKLATCH LN CAMP HILL PA 17011-8415 Account Codes: W9 Certified Book-Entry Plans Plan Number Plan Description Book-Entry BalancePlan Open DatePlan Close Date IR002 METLIFE POLICYHOLDER TRUST10.0000 04/07/2000 https://vault.bnymellon.com/csd/GetAccDet?type~~&account=ALEXANDERROLAR0000 11 /7/2011 BNY Mellon Shareowner Services P.O.Box 358333 Pittsburgh, PA 15252-8333 November 2, 2011 PURCELL KING 1719 NORTH FRONT STREET HARRISBURG PA 17102 RE: ESTATE OF ROI:AND R ALEXANDER Dear Sir or Madam: $ldl` MELLOIV sHarsaovr+~ sercvicEs Company METLIFE, INC. Name Account ALEXANDERROLAR0000 Key Investor 806309907791 ~ ID # Control 201 1 1 1 020000462 Number Thank you for your inquiry regarding the MetLife, Inc. common stock account registered to ROLAND R ALEXANDER. Please be informed that the closing price, as on 08/30/11 was $32.9800 per shaze. Additionally, this letter contains instructions for transferring shares from an account where the owner is deceased and the estate has been probated. In order to complete this transfer, please submit the following required items based on the number of shares being transferred: 50 Shares or Less More than 50 up to 250 Shares More than 250 Shares Submit item 1(acceptable Submit items 1 through 3 Submit items 1 through 4 without a Medallion or Signature Guarantee) and Submit items 1, 2, and 4 Re uired Item 2 Required Items 1. Completed Transfer of MetLife Shares form (enclosed) signed by the Executor or Authorized Representative. 2. Inheritance Tax Waiver (if applicable). To determine if an Inheritance Tax Waiver form is required to be filed in your instance, please contact the state Tax Department located in the decedent's state of residence. The state Tax Department can provide the Inheritance Tax Waiver and further instructions. If the state does not require an Inheritance Tax Waiver; the Medallion Guarantor must stamp the Transfer of Stock Ownership form with the following statement: "We certify that this transaction does not require an Inheritance Tax Waiver." 3. A certified copy of the Certificate of Appointment of Executor(s) dated with one year of the transfer with original signature and seal affixed. 4. Medallion Signature Guarantee on the Transfer of MetLife Shazes form. Note: All submitted documents will be kept as part of the permanent record of transfer and will NOT be returned. Please be sure to keep a copy of all submitted documents for your records. Send the required items to: First Class/Reeastered/Certified Mail OR Overnight/Express Mail (only) Page 1 of 8 BNY Mellon Shareowner Services P O Box 358410 Pittsburgh PA.15252-8410 BNY Mellon Shareowner Services Securities Transfer Services 500 Ross St. Room 154-0675 Pittsburgh, PA 15262 If this change also applies to your insurance policy or contract, please contact MetLife directly. You may call your account representative or the customer service number found on your billing statement. You may also call the MetLife Directory at 1-800-METLIFE (1-800-638-5433) to reach the proper office. Sincerely, BNY Mellon Shareowner Services Page 2 of 8 May 14, 2012 Howard Krug 1719 North Front Street Harrisburg, PA 17102 RE: Your request for Information Dear Howard Krug, We recently received your request for the valuation of Roland Alexander's account ending in 2355. Please accept my sincere sympathies for your loss. The valuation for this account was $132,257.54 as of 08/30/2011. This amount is a total of cash and cash equivalents, stocks, mutual funds and fixed-income securities. Please keep this letter for your records. If you have any questions, or if we can be of any further assistance, please do not hesitate to contact the Estate Department at 800-858-0387 extension 209112. We're available Monday through Friday from 9 a.m. to 5 p.m. ET (excluding market holidays). Sincerely, Estate Department TDAmeritrade TDAmeritrade understands the importance of protecting your privacy. We are sending you this notification to inform you of important information regarding your account. If you've elected to opt out of receiving marketing communications from us, we will honor your request. This information is furnished as part of a general information service and TD Ameritrade shall not be liable for any damages arising out of any inaccuracy in the information. Because this information may differ from your TD Ameritrade monthly statement, you should rely only on the TD Ameritrade monthly statement as the official record of your TD Ameritrade account. TD Ameritrade does not provide legal or tax advice. Please consuR your legal or tax advisor regarding tax consequences of your transactions. Distributed by: TD Amerftrade, Inc., 1005 North Ameritrade Placs, Bellevue, NE 68005. TD Ameritrede, Inc., member FINRA/SIPC/NFA. TD Ameritrade is a trademark jointly owned by TD Ameritrade IP Company, Inc. and The Toronto-Dominion Bank. ®2011 TD Amedtrade IP Company, Inc. All rights reserved. Used with permission. TDA 2827 L 08111 to05 North Ameritrade Place, Bellevue, NE 68005 I www.tdameritrade.com M K M N N N i9 ~ a C ~ M pp W f 9 H N N y O 4 ~ H A d 0 0 C O O O O d7 ~ ~ m v ~ can .M-i u°s °vi 0 0 ~ ~ u9 ~m wa 0 3 .~ A 00 0o S 1a~e o0 00 . ~' Y ~ 4f fH 6'9 ~ f19 ~ A Qa f 9 A a d ~~ A e y A P 0 a w o ~ ~ ~ A U , a~ ~ E O C ~ F u Y [/~ Y O a.+ W Q ~ yy Q e~"I n c v. W ~ P, A W ~ '~ m ~ Q' ~ N ~ ~ q ~ `, y6 ~ ~ 0o phi ~ ~ M V ~ ~ V' A 7 ~ b n W Z F+ e o et a ~ ~ ~ a M d u u A d d d A O 0 WALBORN NAUGLE ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS 1714 NORTH SECOND STREET HARRISBURG, PENNSYLVANIA 17102 RONALD E. WALBORN, CPA MARTIN C. NAUGLE, CPA RONALD E. WALBORN, JR., CPA May 24, 2012 Howard B. Krug, Esq. 1719 North Front Street Harrisburg, PA 17102 Re: Plaza 21 Realty Associates Dear Mr. Krug: TEL (717) 238-7812 FAX (717) 238-7820 E-MAIL: STAFF®WNAC PA.COM The rental building held by the above partnership was sold June 29, 2006. At Roland R. Alexander's date of death, the partnership was involved in a law suit resulting from an environmental cleanup of the property it had owned. At the date of his death, the partnership had incurred legal bills which exceeded the cash balance at the time. it. If you need further information in regard to this partnership, we will be happy to provide Si cerely, Martin C. Naugle, CP kls PLA21 032fl2012 5:0a AM Partner# 4 2011 ~ Schedule K-1 ;; (Form 1065) "~~ Department of the Treasury For calendar year 2011, or tax 1 Intemel Revenue Service year beginning ending 2 Partner's Share of Income, Deductions, ~ Credlt8, @tC. - See back of form and separate instructions. I s Final K-1 I I Amended K-1 Ordinary business income (loss) Net rental reel estate Income (bas) -2,072 Other net rental irx:ortro (lose) 651111 OMB No. 1545-0099 15 I Credits 16 I Foreign trensecnana :%%'~~k%%~>~i.*. 4 GuareMeed payments A ParNxship's employer idenliflcatbn number 23-2451898 s interest inconre e Partnership's name, address, dly, state, and ZIP code Plaza 21 Realty Associates 6a ordinary dividends 1714 NORTH SECOND ST 6b D~alified dividends HARRISBURG PA 17102 7 Royanlea C IRS Center where partnership flbd return den UT B Net abort-term capital pain (loss) ~ D Cheek d this is a publiGy traded partnership (PTP) ......... ~ 9a on da am oss Net I 9- rrn caP 9 ( ) 17 Altematlve minimum (MT) ms fair A its :o;:. . ;;.yc;{; ......:o:::o::w...:..;;•...;... ~ :..arer' " is ~. ,. ~...:.~.: ~::.:-.r'w:;E:v: wr?:i:¢?i.:'o>::. JF,H,.. ~ Y ~ w:i:ii::.. i ~:ril^::;i- <•: is Yi :• . ..~ x.. n..nm.~,.: .. rc.~. E Partners ftlerdifying number 9b Cdlectiblea (28%) gain (loan) 526-80-5900 F Partner's name, address, city, state, and ZIP code 9e Unreeaptured section 1250 gain ROLAND RICHARD ALEXANDER to Net section 1231 gain (k>ss) 16 Taxaxempl Income and nondeduelible expenses 506 BRIDGEVIEW DR 11 Other incana (loss) LEMOYNE PA 17043 G ^X Generel partner or LLC ^ Limited partner a other LLC member-manager member H ® Domestic partner ^ Foreign parner ti Distritxrtions I What type of en5ty is this partneR Individual 12 section n9 deduaion J Partners share of profit, lose, and capital (sea instructions): Beginning Ending 19 Other deductions Prof'd 7.420000 % 7.420000 % zo other irdormetion Less 7.420000 % 7.420000 % c ital 7.420000 % 7.420000 % K Partners share of liabilities el year end: Nonrecourea $ .................................. 14 Se6amploymem eamirgs (lass) Qual~ed nonrecourse financing $ ................... Racowee s 4 , 90 9 L Partners capital account analysis: "See attached statement for additional information. Beginning eapitalaxount $ 3.003 Capital contributed during Ne year $ Current year increase (devease) $_ -2 072 ....... .... ..... ~ Withdrawals 8 distributions $ ( ) i r 2` ~ Ending capital axount ....................... S 931 C ~ .......................... m N r X Tax basis ^ (iAAP ^ Section 704(b) book ^ ~ r r r ~ Other (explain) ` o t1 M Dld the partner contribute property with a buin-in gain or loss? Yea ® No If "Yes,` allarlr statement (sea instructions) For Paperwork Reduetlon Act Notice, see Instructions for Form 1065. Schedule K-1 (form 1066) 2011 DAA IZivervievv I®T~~i®n~l ]~~nll~ ~'. ~# Operating Divisions: ffrrf~ra.~ iVrrNrsruf f#rurk t '~^~"~~'~ ational of Marysville November 1, 2011 Purcell, Krug, & Haller 1719 North Front Street Harrisburg, PA 17102 Ph#(717)234-4178 Account Number(s) 909084 3067169 3067787 Type of Account Checking Time Deposit Time Deposit Date Opened July 9, 2003 May 26, 2009 May 26, 2010 Principal Balance at date of death $46,887.35 $93,666.45 $50,598.05 Interest Rate 1.4490% 2.7600% 0.7500% Accrued Interest not disbursed as of date of death $80.12 $35.42 $5.20 Maturity Date N/A May 26, 2013 May 26, 2012 Primary Owner of Account Roland R Alexander Roland R Alexander Roland R Alexander Name of Joint Owner(s), if any Kimberly S Alexander Kimberly S Alexander N/A Beneficiary, if any N/A N/A N/A Date Joint Ownership was Established If within 1 yeaz of death of Decedent could prior Account Be traced into a prior Joint Account in existence over 1 year prior to death of Decedent RE: Roland R Alexander DOD: 8/30/2011 SS#: 526-80-5900 July 9, 2003 May 26, 2009 N/A N/A N/A Safe Deposit Box(s) and Location N/A Leslie Miller R~vervaew 1~T~ti®~~fl ]B~~1~ "` Operating Divisions: ,,, ~. + ffrrl'{~/rarati`rttir,~~rrrl t#rx~rk i '~~~~ "°t~ ational of Marysville November 1, 2011 Purcell, Krug, & Haller 1719 North Front Street Harrisburg, PA 17102 Ph#(717)234-4178 Account Number(s) 3067788 Type of Account Time Deposit Date Opened May 26, 2010 Principal Balance at date of death $50,845.94 Interest Rate 1.3400% Accrued Interest not disbursed as of date of death $9.33 Maturity Date November 26, 2011 Primary Owner of Account Roland R Alexander Name of Joint Owner(s), if any N/A N/A Beneficiary, if any N/A Date Joint Ownership was Established If within 1 year of death of Decedent could prior Account Be traced into a prior Joint Account in existence over 1 year prior to death of Decedent N/A May 4, 2011 N/A RE: Roland R Alexander DOD: 8/30/2011 SS#: 526-80-5900 3068287 Time Deposit May 4, 2011 $26,467.47 0.5000% $9.79 November 4, 2011 Kimberly S Alexander Roland R Alexander N/A None Safe Deposit Box(s) and Location ~ d n~ ~~. nn Leslie Miller MAIL DIR 34920.F9PH.JSS285611499.01.01.12 KIMBERLY SUE ALEXANDER 506 BRIDGEVIEW DR LEMOYNE, PA 17043-1379 0000003847 United Services Automobile Association PO Box 33490 USAA' San Antonio, TX 78285 12/05/2011 $**7,434.01 Memo: As requested, please find a check enclosed for the final payout of USAA ~_~:1 11/22/2011 12:20:57 PM PAGE 1/003 Fax Server To: Howard Krug Company: Fax: 7172340409 Phone: From: Solis, Maria Elena R. Fax. Phone: 7-3169 E-mail: NOTES: This Subscribers Account is part of Mr. Alexander's Property & Casualty insurance policies. It is not an interest bearing account and a 1099 will not be sent. Date and time of transmission: Tuesday, November 22, 201 1 1 1:05:46 AM Number of pages including this cover sheet: 03 USAA 11/22/2011 12:20:57 PM PAGE 2/003 Fax Server 10954 400 9500 Frcde~icksburgRoad San Antonio, Tens)928R Subscriber's Account Aaaual U~~•® Statement for 2010 10954 400 ROLAND R ALEBANDER 506 BRIDGEVIEW DR LEMOYNE PA 17043-1379 February 22, 2011 As a member-owned association, our mission is to serve our members. And we're proud that in today's economy, military families can depend on us. You can rest assured your association is strong, growing and well-positioned for the future. The Subscribers' Accounts are a benefit of membership in our association, and they assist in maintaining the association's financial strength and in meeting the needs of its members. Below you will see your allocation and distribution. 8ubacrlber'a Account Annnal Statemcat for 2010 Prior Balance $ 7,125.88 Distribution on 12-OS-2010 - 427.55 ---------------- Subtotal $ 6,698.33 2010 Allocation + 735.66 ---------------- 2010 Year-End Balance $ 7,434.01 This fs not a btiL What is a Subscriber's Account? All companies hold a certain amount of capital. Since USAA is a reciprocal (member-owned) company, it cannot issue stock to raise capital and must raise capital through other means -primarily strong earnings and continuous oversight of capital needs. One of the ways USAA manages its capital is through the Subscn'ber's Account program. USAA holds a portion of its capital in each member's name in a 5ubscnber's Account. Subscribers' Accounts play an important role in USAA's financial structure by providing capital to satisfy legal and regulatory requirements, support current and future operations and pay large unexpected losses such as member claims from catastrophes. How does the Subscriber's Account balance iaereaae? This is not a bank account where a member can make deposits. Rather, based on the amount of income earned during the year, the USAA Board of Du•ectors may allocate funds to Subscribers' Accounts the following February. The amount of allocation to an individual Subscriber's Account depends on the member's existing Subsczibei s Account balance and the amount of premiums that the member paid the prior year for his/her auto and property insurance. The amount allocated to your Subscriber's Account is shown in the box above. 00117 46 20 Paps 1 of ] 04481-0211 HSFALS USAA 11/22/2011 12:20:57 PM PAGE 3/003 Fax Server How is money distributed from the Subscriber's Aceouat? This is not a bank account where a member can make withdrawals. Rather, if there aze sufficient funds at the end of the yeaz, the USAA Board of Directors may authorize a distribution from Subscribers' Accounts to members after considering a number of factors, including the regulatory and financial requirements of the association and USAA's investment portfolio and operational performance. The distribution is not guaranteed. The amount of your distribution made in December 2010 is shown in the bax above. For more information about Subscribers' Accounts, please go to My Accounts>My Profile>Manage Insurance Dividend & Distribution Preference on usaa.com or call us at 800-495-5957. There. is no guarantee orpromiu of Ivfure Subscriber's Ar:rount allocat inns or distributions. Suhsrrihera As count applies only to policies issued by United Scivicsx Autonrobilc Aswcixtiar {USM; and not by arry affiliatod irssun;r. S ubscribe~ Acco urrb do not apply to policies written by other IJSM affiliated companies, includirsg IISM J.imited, ifSM Casualty Jmuransx Company, IJSMCnuniyMrriual Insurance Company, IJSM Cc neral lndemn ify Company, Garrison Property and Csmralty insurance Co mpany, a nd Z JSM Texas T Joycl's Co rrpany; to po l is ies written th mugh [1SM inarnnce henry, Inc.; a rto business assigned/accepted because of date insunnce plans. Any Subscriber's Mrou nt allorafinn nr diNrihrrtinn {utLcr than Subscrbbesc ~ As:co urrt distnbutio ru nmdc a[tec tumvrwtion o[ nwrnbeslrip) is subjcd to approval by the USM Boanl o[ Dlnxt0 w in its sole discretion. All amount: credited to Subxriben' Mcourrts remain an asses of IJSM u ntil ;i) a didributinn appmsrtf by+he I1SM Rnard nt ni met. ors in its sole dis<:retion is distributed, or f ii; a distribution is made. afferterminaf ion of membership in accordance with IJSM Bylaws. A Subarriber'e hcount diciributinn is consideed a return of premium, so it generally is considered hx-fine to the memfxrs. Consult your tax adti•iser [or rnon: slxxiGc in[urnutiun. Page 2 of 2 HSFALS WALBORN NAUGLE ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS 1714 NORTH SECOND STREET HARRISBURG, PENNSYLVANIA 17102 RONALD E. WALBORN, CPA MARTIN C. NAUGLE, CPA RONALD E. WALBORN, JR., CPA May 21, 2012 Howard B. Krug, Esq. 1719 North Front Street Harrisburg, PA 17102 Re: Estate of Roland R. Alexander Dear Mr. Krug: TEL (717) 236-7812 FAX (717) 298-7820 E-MAIL: STAFF®WNAGPA.COM You have requested our firm to provide you with a date at death value of East Shore Oncology, P.C. as of August 30, 2011. Dr. Alexander was the sole shareholder of the medical practice and was in the process of terminating operations when he died. Given this fact pattern, a liquidation value is appropriate for the stock's valuation. Our determination of fair value at August 30, 2011 is $92,720. We have enclosed a schedule that details the valuation by looking at tax basis value and adjusting for the recognition of income and reimbursements that were earned prior to August 30, 2011, and recording additional expenses that were incurred prior to August 30, 2011 and the added costs of liquidating the corporation. Please contact us it we can be of further assistance. Sin ly, Martin C. Naugle, CPA MCN:kIs - Enclosure East Shore Oncology, PC Equity at August 31,2011 149,189 Add: Accounts Receivable collected 4,975 Due from Pinnacle for RRA & KA 64,563 Drug sales & rebates 21,997 Insurance Refunds 21,313 Miscellaneous Refunds 1,034 113,772 Sub-Total 262,961 Less: Final Office Rent 4,005 Transcription 4,802 Record storage charges & Office expenses 12,190 Accounting Fees 17,000 Conrad Seigel's Fees 1,886 Legal 158 Staff Salaries Sep-Dec 85,360 Payroll Taxes Sep- Dec 9,592 PS Sept to Dec 29,511 Repairs & Maintenance 158 Refunds 2,982 Advertising 136 Bank Fees 312 Telephone 2,159 Total Expenses 170,241 Value at Date of Death 92,720 ~~Family of Funds P.O. Box 55263 Boston, MA 02205-8501 November 3, 2011 LAW OFFICES PURCELL KRUG & HALLER ATTN HOWARD B KRUG 1719 NORTH FRONT ST HARRISBURG PA 17102-2305 REFERENCE: 06636267 - 20111103082022 THE DREYFUS THIRD CENTURY FD INC- Z DREYFUS OPP MIDCAP VALUE FUND-CL A ACCOUNT NUMBER: XXXXXXX9141 THE BANK OF NEW YORK MELLON CUST ROLAND R ALEXANDER UNDER IRA PLAN Dear Mr. Krug: Thank you for your recent inquiry regarding the referenced accounts in The Dreyfus Family of Funds. We have forwarded the documents required to distribute the assets in the accounts to Kimberly Alexander. On August 30, 2011, account 0035-XXXXXX9141 held 4,249.626 shares. The price per share on that date was $9.72. The account value on that date was $41,306.36. On August 30, 2011, account 0258-XXXXXX9141 held 482.196 shares. The price per share on that date was $30.97. The account value on that date was $14,933.61. Please keep in mind that the balance may change daily because of changing market and economic conditions. Also, past performance is not a guarantee of future results. The accounts registration is index above. Account 0035- XXXXXXX9141 was opened on April 5, 1983 and account 0258- XXXXXXX9141 was opened on November 25, 2003. There are no other accounts in Roland R. Alexander's name or his Social Security number. There is no accrued interest on the accounts. If you have any Representative Friday, 8 a.m. may contact us Sincerely, questions, please call a Dreyfus Service toll-free at 1-800-645-6561, Monday through to 6 p.m., Eastern Time. Alternatively, you via our web address at www.dreyfus.com. ~~ Steve Perry Vice President Conrad Siegel A C T U A R I E S The Employee Benefits Company Conrad M. Siegel, F.S.A Harty M. Leister, Jr., F.SA. Clyde E. Gingrich, F.SA Robert J. Dolan, ASA. Robert J. Mrazik, F.SA David H. Killidc, F.SA Jertrey S. Myers, F.SA Thomas L Lmmerman, F.SA. Glenn A. Hafer, F.SA Kevin A. Erb, F.SA Frank S. Rhodes, F.SA, ACAS. Hilly A. Ross, F.SA. Janet M. Leymeister, CEBS Mark A. Bonsall, F.S.A. John W. Jeffrey, F.S.A. Denise M. Pdin, F.SA Thomas W. Reese, AS.A. Jonathan D. Cramer, F.SA John D. Vargo, F.SA Robert M. Glus, F.SA. Bnx:a A Sang, CEBS, CFP Laura V. Hess, F.S.A. Vicki L Alfieri J. Scott Gehman, CEBS Joshua R Mayhue, ASA Charles 0. Eberlin, E.A. Alxgaii S. FaAino, AS.A. Jonathan A. Sapochak, ASA. Andrew S. Greenawalt, 0.5A Trevor S. Bare, A.S.A. Ashley A. Wise, A.S.A. Angela M. Meyers, A.SA Michael P. Erby, A.S.A. Kevin A Keller, A.SA David P. Lytle, A.SA May 16, 2012 Howard B. Krug, Esq. Purcell, Krug & Haller 1719 North Front Street Harrisburg, PA 17102 501 Corporate Circle • P.G. Boz 5900 • Harrisburg, PA 17110-0900 Phone (717) 652.5633 Fax (717) 540-9106 www.conradsiegei.com Re: East Shore Oncology, P.C. 401(k) Profit Sharing Plan Roland Alexander Dear Mr. Krug: On Tuesday afternoon, May 15, 2012, Angela Shaffer requested that I provide you with a letter containing the account balance as of August 30, 2011, for Roland Alexander in the East Shore Oncology, P.C. 401(k) Profit Sharing Plan. As of August 30, 2011, Dr. Alexander's account balance was $1,352,288.32. This account balance includes his 2011401(k) employee contributions of $13,500.00. If you have any questions regarding this letter, please do not hesitate to contact me. With best regards, Yours sincerely, Myers, F.S.A. g Actuary JSM:smf cc: Angela S. Shaffer (ashaffer@pkh.com) Sharon Boucek (sharonboucekC~wnacAa.com) RIVERVIEW BANK AND ITS OPBRAT3N0 DIV3SIONS 200 Front S~Y'M~t, PO~AA~ ~ PA 17058 May 23, 2012 Mr. Howard B. Krug Law Offices of Purcell, Krug & Haller .1719 North Front Street Harrisburg, PA 17102 Re: Estate of Dr. Roland Alexander Dear Mr. Krug: Doctor Roland Alexander was a director of Riverview Financial Corporation and Rhrerview Bank at the time of his death. Tire following is a summary of the benefits that were in effect with Dr. Alexander as of August 30, 2011: • DJrector De%rred Comaensatlon Plan Date of Agreement: November 7, 2001 Description: Anon-qualified director fee deferral plan, which earned Interest in accordance with the plan agreement. Since the director fees and interest were deferred, no taxes were ever assessed and thus were never reported to the federal and state taxing authorities. Amount of the deferral !including interest) at August 30, 2011: $172,896.38 Payment of benefit; In accordance with the terms of the agreement, on January 3, 2012, the Bank paid the benefit, totaling $177,569.33, to Kimberly S. Alexander, the named beneficiary, in a lump sum payment (as elected at the signing of the agreement). Since the payment was made in 2012, the Bank will report the distribution of the benefit payout to the appropriate taxing authorities and a 1099-MISC will be issued to the beneficiary for the 2012 tax year. • Riverview F/nanclal Corooratlan Stock Oatlon Plan Options Granted: Total 5,750common stock options comprised of: 5,000 options granted bn January 7, 2009 at an exercise price of $10.60 per share 750 options granted on September 6, 2005 at an exercise price of $10.60 per share Note: The closing price of Riverview common stock (which trades on the OTC Markets under the symbol of "RIVE"J as of August 30, 2011 was $13.00 pershare. While the provisions of the Stock Option Plan indicate that the options shall bernme fully vested based upon a seven year cliff, based upon br. Alexander's Director Emeritus Agreement, the options became fully vested upon the date of his death and are exercisable for the remaining term of the options (which is ten years effective from the date ofgrant). The named beneficiary is Kimberly S. Alexander. IlsliraxBsnk lAar~nvlll• awlc aoaMertoeesaee~ 2ooFnoueSa••e PO BaoIA PO Baca H•INaot,PA 770!2 M.rysvlNer PA 17053 wrrNrhWfatd>,nkp•.oom vw•rrlyr3srill•b~nl~.mm • DJrector Emeritus Agreement Descriation: A director must elect to be a director emeritus by signing the agreement at which time the Bank will commence payment of a retirement benefit (upon a director's retirement after the age of 65) not to exceed $15,000 per year for 5 years. In turn, the board of directors must approve the election. If a director terminates service due to disability prior to age 65, the Bank shall pay to the director the annual director emeritus benefit. If the director dies after electing to become a director emeritus but before the benefit payments commence, the Bank shall pay to the director's named beneflctary the annual henefit in 12 equal monthly installments payable on the first day of each month commencing within 60 days of the director's death. Since a Director Emeritus Agreement was in place for Dr. Alexander at the time of his death, the first of the 60 monthly payments of $1,250 was made to Dr. Alexander's named beneficiary, Kimberly S. Alexander, beginning October 2011. If there is any additional information that you may need, you may contact me at 717-827-4043. mce , T rry asko Chief Financial Officer