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HomeMy WebLinkAbout06-21-12;~ ~ ~ ~l-ir. ~f ~~. I+AMILY SETTLEMENT AGREEMENT AND FINAL RELEASE IN THE ESTATE OF DOROTHY K. WISE KNOW ALL MEN BY THESE PRESENTS, that, WHEREAS, Dorothy K. Wise, late of Cumberland County, Pennsylvania, died testate on September 27, 2011, having first made her last will and testament duly executed on February 23, 2011; WHEREAS, the said Dorothy K. Wise, by the aforesaid last will and testament, named Martin H. Wise, Executor of said last will; WHF_•,REAS, letters testamentary on the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to the said Executor, Martin H. Wise, hereinafter called the personal representative. WHEREAS, the personal representative has gathered the assets of the estate of the said decedent and the assets consist of personal and real property, to a total value as set forth in Exhibit "A", a copy of the Pennsylvania Inheritance Tax Return filed by said personal representative, and which has been provided to each heir; WHERF,AS, the debts and deductions, including the payment of inheritance tax in the said estate, are $19,E84.18, as further referenced in Exhibit "A"; WHER>~:AS, a balance for distribution exists; WI II;REAS, the balance for distribution has been reduced to cash and/or is held in kind and is available for distribution in accordance with the terms of the last will and testament of the said decedent. NOW, THEREFORE, KNOW YE, that I, being the named beneficiary of the will of said decedent, do hereby acknowledge that I have this day had and received from the aforesaid personal representative, in full satisfaction and payment of all sum or sums of money, legacies, bequests, and devised as are given, devised and bequeathed to each of us respectively by the said will of Dorothy K. Wise in the amounts due me under said will, which amounts I have receive his day. E~~<< ~ n ~~ ~~ ~yV ~ ~- ~ , _. ~ .' i ? (-: "L] ~- ~~. :;' -_~`! D ~ t ~ ~~ -_. C~ Q CS --~ ,, (' C 1 AND, I do hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, I agree that no account is necessary and I do hereby agree and consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confirmed by the Orphans' Court Division of the Court of Cumberland County. THEREFORE, I do hereby remise, release, quitclaim and forever discharge the said personal representative, heirs, executor, and administrators and assigns of and from the said estate and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the estate of the said decedent, and each of us do further hereby covenant and agree with each other and the aforesaid personal representative, that we will contribute pro-rata, our share of the estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said estate or aforesaid personal representative after the signing, sealing and delivery of this family settlement agreement and final release. IN WITNESS WHEREOF, and intending to be legally bound hereby, we have hereunto set our hands and seals on the dates below indicated. WITNESS Martin H. Wise COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. AND NOW, this ~1,~ day of , 2012, before me, the undersigned officer, personally appeared Martin H. Wise, wn to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed same for the purposes therein contained. cor~Ir~oNwEA~I~IYLSIIEREOF, I hereunto set my hand and offs Notarial Seal _ Jennifer S. Undsay, Notary Public Carlisle 19oro, Cumberland County My Commissbn Expires Nov. 29, 2015 MEMBER, PENNSYLVANU ASSOQATION OF NOTARIES N EXHIBIT "A" J 1505610105 REV-1500 ex toz_~ ~> (Ft) ; OFFICIAL USE ONLY PA Department of Revenue enns lvania P ,_,,, . Y „r E , o ~ County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601. Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYYY _ _ _ __ 194-28-9093 09/27/2011 10/26/1915 Decedent's Last Name __ __ Suffix Decedent's First Name N11 __ _._ Wise 'Dorothy K (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number - - THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number David A. Baric, Esquire (717) 249-6873 ' .. •~ First Line of Address Baric Scherer LLC Second Line of Address 19 West South Street City or Post Office State ZIP Code Carlisle PA 17013 REGISTER OF WILLS`- SE ONLY -~ - _- rT1 _ --, f . r,- -_ % ~,~ - ;~ ~, - -~. --i . . ti> DATE FILED ~ _ Correspondent's a-mail address: dt)arlC@t)afICSCherer.COrTi Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAAT~~ E~~ERSO RAE/SPONSIBLE FOR FILING RETURN DATE M ' . Wis 1839 Ridg w Drive, Carlisle, PA 17013 S A P RE AR TH T REPRESENTATIVE DATE L _ David A. Baric, Esq., 19 West South Street, Carlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY _,_. -~-; ~.- .:~_ ~.'~J `'iii Side 1 1505610105 1505610105 J J 150561205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Dorothy K. Wise 194-28-9093 RE CAPITULATION 1. Real Estate (Schedule A) ............................ ............. ... 1. 2. Stocks and Bonds (Schedule B) ................................. .. ... 2. 1,285,657.10 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages and Notes Receivable (Schedule D) .................. ..... ... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 202,272.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.... ... 7. 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 1,487,929.10 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 19,684.18 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ . 10. 11. Total Deductions (total Lines 9 and 10) ......................... .... ... 11. 19,684.18 12. Net Value of Estate (Line 8 minus Line 11) ..................... 12. 1,468,244.82 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .. .. ......... .... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 1,468,244.82 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 1,468,244.82 1g. 66,071.01 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X 15 18. 19. TAX DUE .. 19, 66,071.01 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 150561025 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME Dorothy K. Wise STREET ADDRESS 918 Harrisburg Pike CITY I STATE ZIP Carlisle PA I 17013 Tax Payments and Credits: t Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 61,862.00 e. Discount 3,093.10 3. Interest 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. 66,071.01 Total Credits (A + B) (Z) 64,955.10 (3) (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1,115.91 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred .............................................................................. ...... ^ b. retain the right to designate who shall use the property transferred or its income ................................. ..... ^ c. retain a reversionary interest ..................................................................................................................... ...... ^ d, receive the promise for life of either payments, benefits or care? ............................................................... ...... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................. ...... ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or ner death? ........ ...... ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a benefciary designation? ................................................................................................................ ...... ^ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in (72 P.S. §9116(a)(1)]. 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-i5o3 EX+ (y-u) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Dorothy K. Wise 21-11-1046 All oroperty iointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, insert aoaiuonai sneers or one same size Estate Valuation for Dorothy K. Wise Date of Death: 09/27/2011 Estate of: Estate of Dorothy wise Valuation Date: 09/27/2011 Account: 73H-02264 Processing Date: 11/08/2011 Report Type: Date of Death Number of Securities: 39 File ID: Estate of Dorothy Wise Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 63707.05 Cash (CASH) 63,707 .05 2) 35000 ALLEGHENY CNTY PA INDL DEV AUT (017292VC4) Financial Times Interactive Data DTD: 12/01/2002 Mat: il/O1/2022 4.75°; 09/27/2011 104.96800 Mkt 104.968000 36,738 .80 Int: 05/01/2011 to 09/27/2011 674.24 3) 65000 ALLENTOWN PA CITY SCH DIST (018411RX8) Financial Times :interactive Data DTD: 03/15/2003 Mat: 03/15/2018 4.3°s 09/27/2011 104.30800 Mkt 104.308000 67,800 .20 Int: 09/15/2011 to 09/27/2011 93.17 4) 20000 ALTOONA PA (021789CPS) Financial Times Interactive Data DTD: 07/15/2003 Mat: 09/01/2032 4.25% D9/27/2011 99.58500 Mkt 99.585000 19,917. 00 Int: 09/01/2011 to 09/27/2011 61.39 5) 60000 AMBRIDGE PA AREA SCH DIST (023362KL9) Financial Times Interactive Data DTD: 03/15/2005 Mat: 11/01/2028 4.375°s 09/27/2011 - 103.0-6800 !9kt 103.069000 61,840. 80 Int: 05/01/2011 to 09/27/2011 1,064.58 6) 10000 CATASAUQUA PA AREA SCH DIST (149045KA3) Financial Times Interactive Data DTD: 05/15/2006 Mat: 02/15/2036 4.75°s 09/27/2011 100.66400 Mkt 100.664000 1D,066. 40 Int: 08/15/2011 to 09/27/2011 55.42 7) 30000 CENTRAL BUCKS PA SCH DIST (152735501) Financial Times Interactive Data DTD: 03/15/2007 Mat: 05/15/2024 4.125's 09/27/2011 104.45800 Mkt 104.458000 31,337 .40 Int: 05/15/2011 to 09/27/2011 453.75 8) 30000 HOPEWELL PA AREA SCH DIST (439624GZ4) Financial Times Interactive Data DTD: 09/15/2005 Mat: 09/01/2028 4.3°s 09/27/2011 101.29300 Mkt 101.293000 30,39 .90 Int: 09/01/2011 to 09/27/2011 93.17 9) 25000 LANCASTER CNTY PA HOSP AUTH RE (514045YL1) Financial Times Interactive Data DTD: 01/24/2007 Mat: 03/15/2036 4.5°s 09/27/2011 97.82000 Mkt 97.420000 24,455 .00 Int: 09/15/2011 to 09/27/?011 37.50 Page 1 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held tixough Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this dxument. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides tae EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statemen`. Please refer to the original statement for current account information and any Form 1099's and related materials. A11 dFra is believed tc be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or 1=gal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or iaforrnation about you, your relationships or your accounts Date of Death: 09/27/2011 Estate of: Estate of Dorothy Wise Valuation Date: 09/27/2011 Account: 73H-02254 Processing Date: 11/08/2011 Report Type: Date of Death Number of Securities: 39 File ID: Estate of Dorothy Wise Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 10) 10000 LANCASTER PA AREA SWR AUTH REV (514288JG5) Financial Times Interactive Data DTD: 01/01/2004 Mat: 04/01/2025 4.65°s 09/27/2011 103.04800 Mkt 103.048000 10,304. 80 Int: 04/01/2011 to 09/27/2011 227.33 11) 30000 LANCASTER PA HIGHER ED AUTH CO (514328GB3) Financial Times Interactive Data DTD: 06/19/2008 Mat: 04/15/2037 Ss 09/27/2011 105.11700 Mkt 105.ll7000 31,535. 10 Int: 04/15/2011 to 09/27/2011 675.00 12) 20000 LANCASTER PA SCH DIST (514383QQ4) Financial Times Interactive Data DTD: 01/15/2007 Mat: 06/01/2024 4.5's 09/27/2011 105.57200 Mkt 105.572000 21,114. 40 Int: 06/01/2011 to 09/27/2011 290.00 13) 35000 LEHIGH CNTY PA INDL DEV AUTH P (524808BL5) Financial Times Interactive Data DTD: 02/23/2005 Mat: 09/01/2029 4.7°s 09/27/2011 97.2800D Mkt 97.280000 34,048. 00 Int: 09/01/2011 to 09/27/2011 118.81 14) 25000 MC KEESPORT PA (581391r^G9) Financial Times Interactive Data DTD: 01/01/2005 Mat: 09/01/2035 4.7°s 09/27/2011 1DO.D3200 Mkt lOD.032000 25,008. 00 Int: 09/01/2011 to 09/27/2011 85.76 15) 30000 NESHAMINY PA SCH DIST (64084FGB1) Financial Times Interactive Data DTD: 03/01/2006 Mat: 05/01/2027 4.375s 09/27/2011 103.28900 Mkt 103.299000 30,996. 70 Int: 05/01/2011 to 09/27/2011 532.29 16) 45000 OAKMONT PA MUN AUTH WTR REV (673819CK21 Financial Times Interactive Data DTD: 05/13/2010 Mat: D6/01/2035 4.625°s 09/27/2011 102.331D0 Mkt 102.33'000 46,048. 95 Int: 06/01/2011 to 09/27/2011 670.63 17) 2n00D oENN,SYLVANIA ST HIGHER EDL FAC (70917NPV0) Financial Times Interactive Data DTD: 08/01/2002 Mat: 06/15/2022 4.75°s 09/27/2011 101 55900 Mkt 101 559000 20,311 .90 Int: 06;15/2011 to 09/27/2011 269.17 Page 2 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using softcaare by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any rr^orm 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: 09/27/2011 ..state of: Estate of Dorothy Wise Valuation Date: 09/27/2011 Account: 73H-02254 Processing Date: 11/08/2011 Report Type: Date of Death Number of Securities: 39 File ID: Estate of Dorothy Wise Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 18) 35000 PENNSYLVANIA ST HIGHER EDL FAC (70917PFD6) Financial Times Interactive Data DTD: 02/01/2006 Mat: 05/01/2031 4.750 09/27/2011 102.14400 Mkt 102.144000 35,70. 40 Int: 05/01/2011 to 09/27/2011 674.24 19) 0'0000 PENNSYLVANIA ST HIGHER EDL FAC (70917RFA8) Financial Times Interactive Data DTD: 06/01/2006 Mat: 04/01/2036 4.5°s 09/27/2011 100.54800 Mkt 100.548000 60,388. 80 Int: 04/01/2011 to 09/27/2011 1,320.00 20) 30000 PENNSYLVANIA ST HIGHER EDL FAC (70917RSE2) Financial Times Interactive Data DTD: 07/01/2008 Mat: 06/15/2030 4.So 09/27/2011 101.61500 Mkt 10i.61~000 30,484. 50 Int: 06/15/2011 to 09/27/2011 382.50 21) 50000 PENNSYLVANIA ST HIGHER EDL FAC (70917RYR0) Financial Times Interactive Data DTD: 03/24/2010 Mat: 05/15/2024 4.375°s 09/27/2011 101.45800 Mkt 101.468000 50,734. 00 Int: 05/15/2011 to 09/27/2011 802.08 22) 15000 PENNSYLVANIA ST TPK COMNIN OIL (709221JX4) Financial Times Interactive Data DTD: 08/01/1998 Mat: 12/01/2023 So 09/27/2011 100.29800 Mkt 100.293000 1,043. 20 Int: 06/01/2011 to 09/27/2011 241.67 23) 25000 PENNSYLVANIA ST TPK COMMN TPK (709223QQ7) Financial Times Interactive Data DTD: 06/01/2004 Mat: 12/01/2029 5s 09/27/2011 103.3900 Mkt 103.395000 25,848. 75 Int: 06/01/2011 to 09/27/2011 402.78 24) 70000 PHILADELPHIA PA GAS WKS REV (717823Y36) Financial Times Interactive Data DTD: 05/15/2007 Mat: 10/01/2028 So 09/27/2011 102.02500 Mkt 102.025000 71,417 .50 Int: 04/01/2011 to 09/27/2011 1,711.11 25) 10000 PHILADELPHIA PA SCH DIST (717883AM4) Financial Times Interactive Data DTD: 06/29/2004 Mat: 06/01/2027 Ss 09/27/2011 112.0900 Mkt 112.09000 11,205 .90 Int: 06/O1j2011 to 09/27j2011 161.11 Page 3 Please be aware of the following important information: The attached valuation n~ovides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides *_he EVP service to you at cost. The references to EV2 should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Tease refer to .he original statement for current account information and any Form 1099's and related materials. A11 data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships or your accounts Date of Death: 09/27/2011 Estate of: Estate of Dorothy Wise Valuation Date: 09/27/2011 Account: 73H-02254 Processing Date: 11/08/2011 Report Type: Date of Death Number of Securities: 39 File ID: Estate of Dorothy ~Aise Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 26) 55000 PINE-RICHLAND SCH DIST PA (722740PV3) Financial Times Interactive Data DTD: 11/15/2003 Mat: 11/01/2023 4.60 09/27/2011 104.89300 Mkt 104.893000 57,691. 15 Int: 05/01/2011 to 09/27/2011 1,026.06 27) 30000 PLUM BORO PA SCH DIST (729212KW9) Financial Times Interactive Data DTD: 04/01/2005 Mat: 09/15/2027 4.5s 09/27/2011 101.30'400 Mkt 101.364000 30,409. 20 Int: 09/15/2011 to 09/27/2011 45.00 28) 10000 PLUM BORO PA 3CH DIST (729212KX7) Financial Times Interactive Data DTD: 04/01/2005 Mat: 09/15/2030 4.So 09/27/2011 100.93100 Mkt 100.931000 10,093. 10 Int: 09/15/2011 to 09/27/2011 15.00 29) 40000 PLUM BORO PA SCH DIST (729212LS7) Financial Times Interactive Data DTD: 04/01/2005 Mat: 09/15/2030 4.50 09/27/2011 101.21300 Mkt 101.213000 40,485. 20 Int: 09/15/2011 to 09/27/2011 60.00 30) 30000 READING PA SCH DIST (755638RN5) Financial Times Interactive Data DTD: 07/01/2003 Mat: 01/15/2024 5's 09/27/2011 105.464x0 Mkt 105.464000 31,639. 20 Int: 07/15/2011 to 09/27/2011 300.00 31) 35000 SHARON PA SAN RUTH SWR REV (819747AT3) Financial Times Interactive Data DTD: 12/01/2007 Mat: 10/01/2032 4.5°s 09/27/2011 104.77000 Mkt 104.770000 36,569. 50 Int: 04/01/2011 to 09/27/2011 770.00 32) 20000 SPRING-FORD AREA SCH DIST PA (649534NH1) Financial Times Interactive Data DTD: 11/15/2007 Mat: 06/01/2033 4.50 09/27/2011 102.71300 Mkt 102.713000 20,542. '00 Int: 06/01/2011 to 09/27/2011 290.00 33) 25000 STATE PUB SCH BLDG AUTH PA SCH (857322P28) Financial Times Interactive Data DTD: 09/10/2003 Mat: 06/01/2033 5s 09/27/2011 107.90300 Mkt 107.903000 26,950 .75 Int: 06/01/2011 to 09/27/2011 402.78 Page 4 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith Barney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using soft•dare by Estate Valuations and Pricing Systems, Inc. (EVP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EVP by MSSB. The purpose of this valuation is solely to assist you in preparing required estate (Form 706) and gift tax returns for submission to the Internal Revenue Service. This report is not an official account statement and while it may con~ain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to .he original statement for current account information and any Form 1099's and related materials. A11 data is believed to be reliable, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or information about you, your relationships~or your accounts Date of Death: 09/27/2011 Valuation Date: 09/27/2011 Processing Date: 11/08/2011 Shares Security or Par Description Estate of: Estate of Dorothy Wise Account: 73H-02264 Report Type: Date of Death Number of Securities: 39 r^ile ID: Estate of Dorothy Wise Mean andjor Div and Int Security High/Ask Low/Bid Adjustments Accruals Value 34) 60000 STATE PUB SCH BLDG AUTH PA LEA (85732GCP3) Financial Times Interactive Data DTD: 03/15/2007 Mat: 09/15/2028 4.35% 09/27/2011 101.53800 Mkt 101.539000 Int: 09/15/2011 to 09/27/2011 35) 10000 UNIVERSITY AREA JT AUTH PA SWR (914054CP4) Financial Times Interactive Data DTD: 00/15/2001 Mat: 11/01/2022 5% 09/27/2011 100.21600 Mkt 100.216000 Int: 05/01/2011 to 09/27/2011 36) 25000 UPPER DUBLIN PA SCH DIST (915730QT5) Financial Times Interactive Data DTD: 06/15/2008 Mat: 11/15/2029 4.375% 09/27/2011 102.55700 Mkt 102.557000 Int: 05/15/2011 to 09/27/2011 37) 25000 UPPER DUBLIN PA SCH DIST (915730TT2) Financial Times Interactive Data DTD: 06/24/2010 Mat: 02/01/2027 4% 09/27/2011 105.34800 Mkt 105.349000 Int: 08/01/2011 to 09/27%2011 38) 20000 WEST CHESTER PA AREA SCH DIST (9520305X3) Financial Times Interactive Data DTD: 08/15/2003 Mat: 02/15/2024 4.0'% 09/27/2011 108.11200 Mkt 108.112700 Int: 08/15/2011 tc 09/27/2011 39) 20000 WESTMORELAND CNTY PA (960895VG2) Financial Times Interactive Data DTD: 01/15/2003 Mat: 12/01/2023 4.75% 09/27/2011 100.76000 i~ikt 100.760000 Int: 06/01/2011 to 09/27/2011 Total Value: Total Accrual: Total: $1,300,923.46 0'0,922.80 87.00 10,021.60 202.78 25,639.25 401.04 26,337.00 155.56 21,622.40 107.33 20,152.00 306.11 $1,285,657.10 $15,260.36 Page 5 Please be aware of the following important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this document held through Morgan Stanley Smith 3arney LLC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provided to you using software by Estate Valuations and Pricing Systems, Inc. (EV?), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should in no way be considered to be an endorsement of EeturnsMfo submissionsto thehInternaltRevenue solely to assist you in preparing required estate (Form 706) and gift tax Service. This report is not an official account statement and while it may contain data regarding income, liabilities, capital gains and losses, it is not an official tax statement. Please refer to the original statement for current account information and any Form 1099's and related materials. All data is believed to be reliabl=, however, it is not guaranteed for accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or any attachment concerns tax matters, it is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by iaw. Any such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this information by MSSB, and your FA, does not imply or create new or additional duties to you, new or additional knowledge or in_ormat~on about you, your relationships or your accounts REV-i5o8 EX+ (u-io) ~ Pennsylvania SCHEDULE E `~i DEPARTMENT OF REVENUE CASH BANK DEPOSITS & MISC. INHERIraNCE rax RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Dorothy K. Wise 21-11-1046 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper or the same size, REV-1511 Ex± (10-09) ~ Pennsylvania ~~ r DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Dorothy K. Wise 21-11-1046 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' Carlisle Memorial Service 803.00 2. Hoffman Roth Funeral Home 410.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions; 0.00 Name(s) of Personal Representative(s) None Street Address City State ZIP Year(s) Commission Paid: 15,000.00 2. Attorney Fees: 3 Family Exemption; (If decedent's address is not the same as claimant's, attach explanation,) Claimant None Street Address City State ZIP Relationship of Claimant to Decedent ._______.___._____ 4. Probate Fees: 1, 008.50 5. Accountant fees: 6. Tax Return Preparer Fees: 7 Millenium Pharmacy 2,204.00 a. Paul Dalbey, DPM 10.00 s. Dr. Branscum 16.00 ~o. The Sentinel (legal advertising) 157.68 i ~. Cumberland Law Journal (legal advertising) 75.00 TOTAL (Also enter on Line 9, Recapitulation) $. 19,684.18 If more space is needed, use additional sheets of paper of the same size, REV-1513 EX+ (01-10) ~ , Pennsylvania SCHEDULE ~' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Dorothy K. Wise 21-11-1046 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2),] 1. Martin H. Wise, 1839 Ridgeview Drive, Carlisle, PA 17013 son 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV•1500 COVER SHEET, AS APPROPRIATE, II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET~$ If more space is needed, use additional sheets of paper of the same size, :~ .-- ~ _ _ _J T .,=_ . _' i i -- -'~ ~ OF - ~~ ~~ DOROTHY K. WISE I, Dorothy K. Wise of Cumberland County, Pennsylvania, do hereby declare this to be my Last Will and Testament and hereby revoke all Wills and Codicils previously made by me. ITEM ONE: I direct the payment of my debts and the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. If there be no cemetery lot available for my interment, owned by me at the time of my death, I authorize my personal representative to purchase such cemetery lot with a contract for perpetual care, using therefor funds from my estate, and I authorize my personal representative to cause title to or ownership of such lot so purchased to be vested in such person as my personal representative shall designate. Further, in this connection, I authorize my personal representative to expend funds from my estate, in such amount as my personal representative shall consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. ITEM TWO: I give, devise and bequeath such of my personal property as may be listed on a signed and dated memorandum kept with my Will to the persons named thereon, provided they survive my death. Should such a memorandum not be found with my Will, it shall be conclusively presumed that none was prepared, and all of my personal property shall pass according to the remaining provisions of this Will. ITEM THREE: I give, devise and bequeath the rest, residue and remainder of my estate of whatever nature and wherever situate to my son, Martin H. Wise if he shall survive me by thirty (30) days. In the event my son, Martin H. Wise predeceases me or fails to survive me by thirty (30) days, I give, devise and bequeath the rest, residue and remainder of my estate to my issue, per stirpes, who survive me for a period of thirty (30) days. ITEM FOUR: I direct that no executor or other fiduciary named, nominated, or appointed by this my Last Will and Testament shall be required to post any bond or give any security of any type for any purpose whatsoever, any law or rule of the court of the Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. I direct that the law of the Commonwealth of Pennsylvania shall apply to any interpretation or application of the validity of this instrument. ITEM FIVE: My executor shall have the following powers in addition to those vested in them by law and by other provisions of this Will, applicable to all property, real, personal or mixed and wheresoever situate, including property held for minors, whether principal or income, exercisable without court approval, and effective, with respect to each item of said property until actual distribution thereof. A) To retain, as investments of my estate or trust, any or all assets of my estate, real, personal, or mixed, without regard to any principal of diversification, and to purchase and acquire real or personal property and to hold any or all of such real and personal property retained or acquired without making the same productive of income. B) To permit the child, or any of them, to occupy any real estate retained or acquired upon such terms and conditions as my executrix or trustee shall deem proper. Signed, sealed, published and declared by the above named testatrix, Dorothy K. Wise, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as wt es~es. ~ I ~ ADDRESS ~ ~ " " i ~ d ~~ ADDRESS 7a5 F~~O~lV,~(~ ~ .~ ~l i I p ~~ ~7;-~ . o ~7---- COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND i We, Dorothy K. Wise, ~~~~,'.~~~~ L~~~ft~,J and ~U~~r~~i~! 1r~ ~,r,'~~!-!) the testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument of her Last Will and Testament, and that she signed willingly and that she executed as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as witnesses, and that to the best of their knowledge, the testatrix was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me this the 23`d day of February, 2011. CONIMONyVrAI."fFi .r pENN5YLVANIA Notarial Seal Jennifer 5. lJnasay, Notary Pubfia Carlisle Boni, Qxr>berlarxf County My Canml~.,ston Es~kes Nov. 29.2011 h1aMR+~r, P"~nr,.;+lvs~,ia ~ys9ocletlon of otartes