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1505610143 REV~1500 Ex(°'-'°' PA De artment of Revenue y OFFICIAL USE ONLY p Penns Ivania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po 60x.280601 INHERITANCE TAX RETURN 21 12 0029 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 220 34 6424 12 20 2011 Decedent's Last Name YOUNG (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Date of Birth 06 11 1908 Suffix Decedent's First Name MI CARL E Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-82) 6 Decedent Died Testate (Attach Copy of Will) ~ ~• AttacheCo aintained a Living Trust py of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Povert Credit (date of death between 12-31 ~J1 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D BOGAR (717) 737 8761 First Jine of address ONE WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN State ZIP Code PA 17011 Correspondent's a-mail address: jbogar@bogarlaw.com r„_~ REGISTER OIE1'pJILLS USE SLY C -''~ O ~ ~ ~:% ~, ; _ ~' t ~ , r fir. C~ C ~ © ~ ,~ CID W DAT ICED -~ ~J C7 ~:=~ _i1 .~ °Tl ~3•'t d -'~ t 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, corcect and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGN TURE OF PERSON REJJSAAPONSIBLE FOR FILING RETURN DATE ~'~~~~2n.~,,.., i~~7?~~ ~,L9a~~,.-r Kathryn Young Carmines J~~~E1 _~, Z ~' /7 ADDRESS SIGN RE OF PRE AR OTHER THAN REPRESENTATIVE DATE ~,~ James D. Bogar ~~ Z ~ ( Z One West Main Street, Shiremanstown, PA 17011 Side 1 L 1505610143 1535610143 J ~,; ],505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Young, Carl E. 220 34 6424 RECAPITULATION 1. Real Estate (Schedule A) ...................................................................................... . 1. 2. Stocks and Bonds (Schedule B) ........................................................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ . 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... . 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 2 01 , 52 6. 5 8 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous I~{ on; Probate Property (Schedule G) LJ Separate Billing Requested............ 7. 325, 718.32 8. Total Gross Assets (total Lines 1-7) ................................................................... .. g. 527 , 244.90 9. Funeral Expenses & Administrative Costs (Schedule H) ............................... ........ 9. 17 , 7 64.17 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...................... ........ 10. 11. Total Deductions (total Lines 9 & 10) .......................................................... ......... 11. 17 , 7 64.17 12. Net Value of Estate (Line 8 minus Line 11) .................................................. ........ 12. 5O 9 , 48O . 73 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................................... ........ 13. 232 , 5 65.4 9 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................................... ......... 14. 27 6 , 915.24 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable 2 7 6 , 915.2 4 16. at lineal rate X .045 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 12,461.19 0.00 0.00 12,461.19 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-12-0029 DECEDENT'S NAME Young, Carl E. STREETADDRESS 5225 Wilson Lane Suite 318 CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 9,618.75 506.25 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5_ If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 12,461.19 10,125.00 (5) 2,336.19 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 :............................................................................... ^ 0 b. retain the right to designate who shall use the property transferred or its income :.................................. ^ c. retain a reversionary interest; or ............................................................................................................... ^ ^x d. receive the promise for life of either payments, benefits or care? ............................................................ ^ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . 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)]. A sibling is defined under Section 9102, as an individual who has at feast one parent in common with the decedent, whether by blood or adoption. (1) Total Credits (A + B) (2) (3) (4) Rev-1508 EX+ (6-98) COMMON WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF (FILE NUMBER Young, Carl E. 21-12-0029 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Baltimore-Washington Conference -Comprehensive Protection Plan -Death Benefit 19,014.84 2 PNC Bank -Certificate of Deposit No. 31300280505. Date of death balance $17,105.30; 17,107.88 accrued interest $2.58. 3 PNC Bank -Certificate of Deposit No. 3170032359. Date of death balance $11,723.87; 11,749.80 accrued interest $25.93 4 PNC Bank -Certificate of Deposit No. 31800342090. Date of death balance $62,518.67; 62,534.26 accrued interest $15.59 5 PNC Bank -Checking Account No. 5140246259. Date of death value $31,915,77; accrued 31,915.83 interest $0.06 6 PNC Bank -Savings Account No. 5005798747. Date of death balance $55,882.97; accrued 55,885.97 interest $3.00 ? Furniture and Contents -sold at private sale 8 Asbury Communities -Refund 9 Nationwide Insurance -Renter's insurance premium refund 10 PA Department of Revenue - 2011 Personal Income Tax Refund 11 U.S. Treasury - 2011 Personal Income Tax Refund 400.00 480.00 72.00 446.00 1,920.00 TOTAL (Also enter on Line 5, Recapitulation) I 201,526.58 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) ~an,20. 2012 11,24AM PNC BANK ,r ~~ E.F.~t~~ TF4~ YV~Y January 20, 2012 James D Boger Esq. One W. Main St. Shiremanstown, Pa 17011 RE: Carl E Young SSN: 220-34-6424 DOD: 12-20-2011 Dear Mr. Boger: IVo, U 17U r, I/L Ira response to youx xequest for Date of Death (DOD) balances for the customer doted above, oux recaxds show the following: Certificate of Deposit Account # 31300280505 CARL E YOUNG DOD balance: 517,105,30. ~- 2.58 accrued interest Interest paid 01-01-20I 1 tl~ru 12-20-2011 X124.22 YTD Account # 3170032359 CARL E YOUNG DOD balance: ~ 11,723.87 + 25.93 accreted interest Interest paid O1-OI-2011 thru 12-20-2011 $ 69,81 YTD Account # 31800342090 CARL E YOUNG DOD balance: $62,518.67 + 15.9 accrued interest Interest paid 01-01-2011 thxu 12-20-2011 $ 8$9.04 YTD Checking Account Account # 514024629 CARL E YOUNG DOD balance: $31,915.7.7 + 0.06 accrued interest Interest paid 01-01-2011 thru 12-20-2011 $ 2$.41 YTD Savings Account , Account # 5005798747 CARL E YOUNG DOD balance: $55,882.97 + 3.00 accrued interest Interest paid O1-O1-2011 thru 12-20-2011 $ 213.64 YTD Established: 1 z-09-2005 Established: 02-01-2008 Established: 07-24-2009 Established: 03 -0 6-19 $ 9 Established: 07-22-2010 Page 1 of 2 Ja~,20, 2012 11:24AM PNC BANK No, 0150 P, 2/2 Please cote that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We da not process any financial transactions or provide state~tn,eats. zf you aced assistance with any,of these items, please call 1-SSS-PNC-BA.NK (Z-8S8-762-2265) or stop by youF local PNC Bank brsneh office. Sincerely, National Financial Services Ceztter PNC Bank, N.A. Member FDIC This message is intended far the use of the individual or entity to which it is addressed and may contain information that isprivilegeq confidential and exempt from. disclosure under applicable law, If the reader of this message is nQt the intended recipient or the employee ar agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communications is strictly prohibited. If you have received this communication in error, please notify me immediately by reply or by telephone at 800-?6Z-1775 and immediately destroy this faxed document. Page 2 of 2 Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMON W EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Young, Carl E. 21-12-0029 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFERSATTACN A COPY O TIE DEED OR REAL ESTATDE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Albright College -The Decedent had ten single life 41,853.75 41,853.75 charitable gift annuities with Albright College. Please see attached correspondence from Albright College. Four of these annuities had negative balances as of the date of the Decedent's death. The other six annuities had a total date of death value of $41,853.75. Please see attached spreadsheet for these calculations. (Contracts have been omitted from this return due to their volume, but are available upon request.) 2 American Bible Society -The Decedent had four 0.00 0.00 single-life charitable gift annuities with the American Bible Society, same being No. 74985, 72838, 72437 and 72354. The single-life annuities had no value as of the Decedent's date of death and therefore no final payouts were made on these annuity contracts. Please see attached correspondence from the American Bible Society. (Contracts have been omitted from this return due to their volume, but are available upon request.) 3 American Bible Society -The Decedent had twelve 44,773.31 44,773.31 two-life charitable gift annuities with the American Bible Society. The Decedent's daughters are the named second life annuitants on these contracts. Please see attached correspondence from the American Bible Society. Thetwo-life annuities had no value as of the Decedent's date of death, however, the Decedent's daughters will continue to receive payments for the remainder of their lives. The total life estate value of these annuities is $70,477.96. Please see the attached spreadsheet for these calculations. (Contracts have been omitted from this return due to their volume, but are available upon request.) Total of Continuation Schedules See attached a es TOTAL (Also enter on Line 7, Recapitulation) 325,718.32 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1570 EX+ (8-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Young, Carl E. 21-12-0029 ITEM NUMBER DESCRIPTION OF PROPERTY THELDATE OF TRANSFERSATTACNTA CIO Y OF TIOHE DEIED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 4 Asbury Foundation -The Decedent had four two-life 14,861.44 14,861.44 charitable gift annuities with the Asbury Foundation. The Decedent's daughters are the named second life annuitants on these contracts. Please see attached correspondence from the Asbury Foundation. The two-life annuities had no value as of the Decedent's date of death, however, the Decedent's daughters will continue to receive payments for the remainder of their lives. The total life estate value of these annuities is $14,861.44. Please see the attached spreadsheet for these calculations. (Contracts have been omitted from this return due to their volume, but are available upon request.) 5 Asbury Foundation -The Decedent had seven 68,867.79 68,867.79 charitable gift annuities which were either one-life on the life of the Decedent or two-life on the life of the Decedent and his wife, Martha Young. Please see attached correspondence from the Asbury Foundation. The said Martha Young died in 2007. Th one and two life charitable gift annuities had a combined value as of the Decedent's date of death of $68,867.79. Please see attached spreadsheet for these calculations. These amounts were all paid to Asbury Atlantic, Inc. upon the death of Carl E. Young, the Decedent. (Contracts have been omitted from this return due to their volume, but are available upon request.) 6 Mid-Atlantic United Methodist Foundation, Inc. -The 0.00 0.00 Decedent had three charitable gift annuities with the Mid-Atlantic United Methodist Foundation, Inc. Per the attached letter, all of these annuities were in the negative and no final payouts were made. (Contracts have been omitted from this return due to their volume, but are available upon request.) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) ~. SCHEDULE G ~~ INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COM NHERITANCETAXRNETURNANIA continued RESIDENT DECEDENT ESTATE OF (FILE NUMBER Young, Carl E. 21-12-0029 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFERSATTACIiTA CIOPYEOF TIHOE DEIED FOOR REAL ESTATDE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 7 United Methodist Stewardship Foundation -The 10,843.21 10,843.21 Decedent had two two-fife charitable gift annuities which named his daughters, Ruth Young McGuire and Margaret Wray Yound as the second life annuitants, and which had no value as of the Decedent's date of death. However, the second-life annuitants will continue to receive payments for the remainder of their lives. Please see attached correspondence from the United Methodist Stewardship Foundation. The total life estate value of these two annuities is $10,843.21. Please see attached spreadsheet for these calculations. (Contracts have been omitted from this return due to their volume, but are available upon request.) 8 United Methodist Stewardship Foundation -The 121,236.52 121,236.52 Decedent had twenty-fourtwo-life charitable gift annuities with the United Methodist Stewardship Foundation, which named his daughters as the second life annuitants and which had remaining balances as of the Decedent's date of death. Please see attached correspondence from the United Methodist Stewardship Foundation. The total date of death values of these charitable gift annuities is $121,236.52. Please see attached spreadsheet for these calculations. (Contracts have been omitted from this return due to their volume, but are available upon request.) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G i ~~ INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF (FILE NUMBER Young, Carl E. 21-12-0029 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OFnTRANSFER.SATTACNTA CO R OF TIOHE DEED FOOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 9 United Methodist Stewardship Foundation -The 23,282.30 23,282.30 Decedent had six single-life charitable gift annuities with the United Methodist Stewardship Foundation which had remaining balances as of his date of death and which were turned over to the named charitable beneficiaries. Please see attached correspondence from the United Methodist Stewardship Foundation. The total of these charitable gift annuities was $23,282.30. Please see attached spreadsheet for these calculations. (Contracts have been omitted from this return due to their volume, but are available upon request.) 10 United Methodist Stewardship Foundation -The 0.00 0.00 Decedent had twelve one-life charitable gift annuities with the United Methodist Stewardship Foundation which had no date of death balances and from which no final payouts were made. The majority of these contracts were turned over to the charities by Dr. Young prior to his death. In addition, the Decedent had one charitable gift annuity which named Rev. Edwin Wray, who predeceased the Decedent herein, as the second life annuitant. This annuity had no value as of the date of decedent's death. No final payouts were made from any of these annuities. Please see correspondence from the United Methodist Stewardship Foundation. (Contracts have been omitted from this return due to their volume, but are available upon request.) Copyright (c) 2002 form software only The Lackner Group, Inc. 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Len From: Bortz, Gina <gbortz@alb.edu> Sent; Thursday, March 08, 2012 2:45 PM To: shared mail Cc: James D. Bogar Subject: FW: Albright College Rev. Dr. Carl Young Attachments: Rev Dr Young_Annuity Termination_Values.pdf Dear Beth, Attached is the information you requested. 1. I do not have the account numbers as our banking institution (Wells Fargo) who handles our charitable gift annuities would have that and I wasn't aware you needed therri. I just asked for an accounting of each gift annuity and how much was left in each annuity at the time of Carl's death 2. The balance of each account as listed by our financial institution is on the attached form 3. The date that the account was opened is listed on the attached form 4. The beneficiary for all 10 charitable gift annuities is Albright College -they were all single life CGAs 5. There were no funds transferred to family members or anyone else except the College. I hope you find this information helpful. ! Sending my best, ~~2so Albright College 13th & Bern Streets, P.O. Box 15234 Reeding, PA 19612-5234 Office: 610-921-7502 Ce!!: 610 657-2548 Albright College Rev. Dr. Carl Young Ten CGA Termination Values Base Date Annuity Gift Termination Annuity Gift Amount Value 12/21/83 7,500.00 4,598.44 12/15/86 7,500.00 3,527.14 05/05/87 5,000.00 2,414.70 12!15/$8 10,000.00 3,815.93 12/27/89 5,000.00 1,603.86 11/15/96 5,000.00 (541.37} 11129/99 10, 000, 00 (3, 532.36} 12!04/00 10, 000.00 (2, 509.12} 06/16/02 15,000.00 (151.62) 04/25/09 25,000.00 25,893.68 N4~12r'2~i12 69:43 484654.3496 MGPG DEPT PAGE 02/03 A.M.EKICAN,~SIBi.~ SpC1I:TY 5farang Gud:r Wnrd u sch rfje world April 12, 2012 l~'Ir. James D. $ogar A,ttvrney ,At Law Oue West Main Street Shireznatzstvwr~, PA 1701 I Sent Via Faz~_ 717-'737-2086 Re: The Estate of Carl E. Xoang Dear Mx. Dogar, Esq., Thank you foz youz letter dated ,April 5, 2012. I had a great conversation with Beth at your office yesterday, Puzsuant to your letter, Carl E_ young was the sole Door and a Beneficiary with. our Gltaritable Gift Aaaz~.uity (Gift A,i7nuity) Pro,gxalrJ,. Mr. Young had 16 Gift Ar-nuities with A.znericar~ $ible Society. I have iztcluded a chart descz~ibing the details of these GiR Azuluities_ Mz• yowag's Gift Azuauities were izzevocable gibs that provzded faxed a Each, year Mr. Xoung received a 1099 tax fvzrn foz the a p yn~.ents .foz his lx:Fetilne. When he passed away the zptajority of these Gift p yoaents .he received that past year. beneftciar ,Aruiuities were Transferred tv a second y, uzider the same terms held by Mr. Yowng, for th,e rem,aiudez of theiz lifetime. ,~,f}er they pass away, these Gif} Annuities are tezzninated with no i'urther benefit going to the estate acid the remainder value gviitg tv Atxzezican Bible Society. The Gifl,A,annlties that did not specify a second benefici.azy have ahead t and the remazn,d~ value goi~7g to Azneri an~b aSvciety ~o der benefit going to the estate Please let me kuvw if you have any additional questions, I caq. be zeached at (g00) 82p-6227. Sincerely, Dehi Warrington Gift Acuity Specialist Major and Platu~ed Gift pePaztmeztts 1869 F31iUADWAY, I~L•W XU4itC, \Y 1UQ~~ ~,Saa_S~o_6~~/ f 484_65q_.~4y6 1'YV~W.AME&I~A(Jpj~L~,OPG PLFAS~ ~tF.MBM,BFk~ Tab .A,MER.ICAN B7I3E~ SOCIETY IN XOU~t ~jAI,), 64112/2612 69:43 4546545496 h'iGPG DEPT PAGE 6363 '~;F ie::i N N O7 '.~: r;; ~ Q d z7 °+.' ;~:;t~ ~ yO Iy-O~ rr~~O C~ . ~ ~ f-~ H N ~ O ~ r,. rr~~O-- 1~-+ ~, ~~yyO f-< 7". ryip f-+ C yyO~ F~ ry~O yyO ~f .'c b H F-~ F~ Iymp ~r L7 ~ 1y~O rr~~O F-~ f-+ N rr-~~O N N C~ O ~~yyO ~ H ~a;i'i~ai ~~ I~''~ ,it~I~%i'~ ~!,I~~~l;i'~;Itli~ ~ :;~~i~:~ i ~~ ii;' a ~ ~ ~ ; ;~~. ~u ~~ .~ 0 ~ s .~ CC ~ ~ ~ ~ aD `~ N O N O N o GD ~ ~ `~ '~ nt ~ ~ ~~ a~ ~ a~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ w w a~ w w w w r zi w w ~ i w w w r z i r ~ i V V U V U V U U U U V U V V U U 0 0 0 0 0 0 0 0 0 0 cQ~ pp p ~ 0 0 0 p 0 0 G~ O S O o po 00 O 0 0 0 0 p 0 0 p 0o O o c~ ~ g p o C G~ C S O S C7 S b~ o c7 C7 p p p o o Q o v-, ~ ~ 0 0 .-+ Vj ~ ~ t~j Yl N Ui ~ ~ 'CP l~ V't i/'7 lr7 Vl 6q 64 b4 64 6c} 6~} E9 64 fa4 {~} N3 64 H3 69 H9 ss9 M ~ ~ ~ ~ rn et O i m m c~ M ~ a~ cn a~ a1 ~c ~O ~o ~o rn a~ cr, rn rn ~ rn ~ ~ ~ rn rn rn o~ o~ rn r, rn '-, a~ rn m ~ ~ ~ ~ ~ rn ~ Q\ O~ ~m ` ~ ~ ~ ~ ~ t ~ N N N N m m m m ~ .-. ~ ..., ._., ,_., r, ~ a ~ ~ ~ ~ `D ~ 4'i c''1 c+7 V'1 C`t N N N ~ O\ 0\ ~ d1 ~ ~d- d' d- oo ~t M t~ t~ (~ l~ 'd M c*1 M e+'~ rn M N'1 crt N N N --~ --~ -~ --+ `AS~URY \~ F O U N D A T I O N April 16, 2012 James D. Bogar Attorney at Law One West Main Street Shiremanstown. Pennsylvania, 17011 Re: The Estate of Carl E. Young Dear Attorney Bogar, In response to your letter of request for information dated April 5, 2012 regarding the Estate of Rev.. Dr. Carl E. Young, please see the following: 1. Gift Annuities for Carl E. Young 98-1016 2 life annuity for Carl Young and Marv Lois Miller 98-1017 2 life annuity for Carol Young and Margaret Young Wray 98-1018 2 life annuity for Carl Young and Ruth Young McGuire 98-1019 2 life annuity for Carl Young and Kathryn Young Carmine 99-1037 1 life annuity for Carl Young 99-1039 1 life annuity for Carl Young 10-698 1 life annuity for Carl Young 97-1007 2 Life annuity for Carl Young and Martha Young 97-1013 2 life annuity for Carl Young and Martha Young 98-1021 2 life annuity for Martha Young and Carl Young 98-1028 2 life annuity for Martha Young and Carl Young 2. Annuity balance and account information -Please see attachment 1. 3. The dates the accounts opened and additional information please see attachment 2. 4. The beneficiaries are the second name on the 2-life annuities, they will continue to receive income from the annuity until their death. If you are in need of additional information, please do not hesitate to contact me, rely ~;.~~ tanned Giving Manager 201 Russell Avenue • Gaithersburg, Maryland 20877 301-216-4050 ~~Ic~~r~~-1 Carl E. Young SSN = 220-34-6424 -DOB = 06/11/1908 --DOD = 12720/2011. o.... - ~-- -- '~~°~' °~ r~~~u~t~• Annuity No: Gift Date: Gift Value: EOC Date: EOC Balance: Unrecov. Basisnl Russell Investment Group 99-1037 08/18/1999 $5,500.00 12/20/2011 $2,200.00 $0.00 Asbury Atlantic, Inc. -- 100.00 % _ $2,200.00 Russell Investment Group 99-1039 12/08/1999 $5,000.00 12/20/2011 $1,700.00 $0.00 Asbury Atlantic, Inc. -- 100.00 % _ $1,700.00 Totals: $3,900.00 $0.00 1. Last column states the IRC section 72(b) unrecovered basis for each annuity. This amount shou/d be deducfed on fhe annuitant's final income tax return. 4/18/2012 Copyright (c) 2012 Crescendo Interactive, Inc. Page 3 of 24 Dr. Carl E. Young SSN = 220-34-6424 D0B = 06/11/1908 --DOD = 12/20/2011 Reserve Account: Annuity No: Gift Date: Gift Value: EOC Date: EOC Balance: Unrecov. Basisn) Russelllnvestment Group 10-698 02/22/2010 $10,000.00 12/20/2011 $9,050.00 $361.57 Asbury Atlantic, Inc. (BV) -- 100.00 % _ $9,050.00 Totals: $9,050.00 1. Last column states fhe /RC section 72(bJ unrecovered basis for each annuity. This amount should be deducted on the annuitant's final income tax return $361.57 4/18/2012 Copyright (c) 2012 Crescendo interactive,lnc. Page 8 of 24 _ - -- - __ - - Carl E. Young and Martha B. Young SSN - 220-34-6424 DOB = 06/11/1908 -- DOD = 12/20/2011 SSN = 173-09-8505 DOB = 01/04/1910 --.DOD = 0.7/03/2006 - -. - - - - - Reserve Account: Annuity No: Gift Date: Gift Value: EOC Date: EOC Balance: Unrecov. Basis) Russell Investment Group 97-1013 10/24/1997 $36,000.00 12/20/2011 $16,344.00 $0.00 Asbury Atlantic, Inc. -- 100.00 % _ $16,344.00 Russell Investment Group 97-1007 03/26/1997 $24,000.00 12!20/2011 $11,022.00 $0.00 Asbury Atlantic, Inc. -- 100.00 % _ $11,022.00 Totals: $27,366.00 $0.00 1. Last column states the !RC section 72(b) unrecovered basis for each annuity. This amount should be deducted on the annuitant's final income taz return. 4//$/70/2 Copyright (c) 2012 Crescendo Interactive, Ina Page 4 of 24 Martha B. Young and Carf E. Young SSN = 17:3-09-8505. DOB = 01704/1910 -- DOD =07/03/2006 SSN = 220-34-6424 D0B = 06/11/19D8 -- DOD.=12/20/2011 Keserve Account: Annuity No: Gift Date: Gift Value: EOC Date: EOC Balance: Unrecov. Basis,) Russell Investment Group 98-1021 05/22/1998 $40,000.00 12/20/2011 Asbury Atlantic, Inc. -- 100.00 %_ $18,159.79 $18,159.79 $0.00 Russell Investment Group 98-1028 11/25/1998 $24,000.00 12/20/2011 Asbury Atlantic, Inc. -- 100.00 % _ $10,392.00 $10,392.00 $0.00 Totals: $28,551.79 $0.00 1. Last column states the IRC secfion 72(b) unrecovered basis for each annuity. This amount should be deducted on the annuitant's final income tax return. 4/18/2012 Copyright (c) 2012 Crescendo Interactive, Inc. Plige l4 Of 24 Summary of Gifts Pei Donor .Carl E. Young - 5225 Wilson lane,Suite 318 -Phone: ~)- Mechanicsburg, PA 17055 Fax:- ~--~- -- -- - - - -__-_ --- ---- ---- - _- Annuity Number: 98-1016 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Carl E. Young Annuitant Two: Mary Lois Miller Property Value: $5,000.00 Cost Basis: $3,100.00 Annual Payment: $325.00 Annuity Type: Current Payment Freq.: Annual AFR Rate: 7.2% Payout %: 6.5% Comments: Total Number of Gifts: 1 Total Gift Amount: $5,000.00 Total Annual Payments: $325.00 'Ages are calculated on birthday nearest to the gift date. Birthdate *Age Gender SSN DOD: 06/11/1908 90 Male 220-34-6424 12/20/2011 11/11/1936 61 Female 215-34-9691 N/A StateLaw: PA Gift Date: 01/21/1998 1st Payout Date: 04/10/1998 Next Payout Date: 04/10/2013 Next Payment Due: $325.00 EOC Date: N/A EOC Balance: N/A Deduction: $1,899.89 Cum. Cap. Gain: $1,178.04 Cum. Tax Free: $1,922.07 Annual Cap. Gain: $51.22 Annual Tax Free: $83.66 Withdraw Date: N/A Withdraw Amount: N/A End of contract remainder beneficiaries• Asbury Atlantic, Inc. --- 100.00% Total Annual Tax Free: $83.66 Total Annual Capital Gain:$51.22 4/18/2012 Copyright (c) 2012 Crescendo Interactive, Inc. Page 1 of l Summary of Gifts PeN Donor Carl E. Young 5225.. Wilson Lane, Suite 318 Phone: ~-.)- Mechanicsburg, PA 17055 Fax: ~)_ r+nnunyivumper: yi-IUV1 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Carl E. Young Annuitant Two: Martha B. Young Property Value: $24,000.00 Cost Basis: $24,000.00 Annual Payment: $2,472.00 Annuity Type: Current Payment Freq.: Monthly AFR Rate: 7.8% Payout %: 10.3% Comments: Birthdate *Age Gender SSN DOD: 06/11/1908 89 Male 220-34-6424 12/20/2011 01/04/1910 87 Female 173-09-8505 7/3/2006 StateLaw: PA Gift Date: 03/26/1997 1st Payout Date: 05/10/1997 Next Payout Date: 01/10/2012 Next Payment Due: $206.00 EOC Date: 12/20/2011 EOC Balance: $11,022.00 Deduction: $11,240.52 Cum. Cap. Gain: $0.00 Cum. Tax Free: $12,759.48 Annual Cap. Gain: $0.00 Annual Tax Free: $0.00 Withdraw Date: 12/20/2011 Withdraw Amount: $11,022.00 End of contracf remainder beneficiaries: Asbury Atlantic, Inc. --- 100.00% Annuity Number: 98-1017 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Carl E. Young Annuitant Two: Margaret Young Wray Property Value: $5,000.00 Cost Basis: $1,794.00 Annual Payment: $325.00 Annuity Type: Current Payment Freq.: Annual AFR Rate: 7.2% Payout %: 6.5% Comments: Birthdate *Age 06/11/1908 90 01/21/1939 59 StateLaw: PA Gift Date: 01/21/1998 1st Payout Date: 04/10/1998 Next Payout Date: 04/10/2013 Next Payment Due: $325.00 EOC Date: N/A EOC Balance: N/A Gender SSN DOD: Male 220-34-6424 12/20/2011 Female 231-36-9519 N/A Deduction: $1,793.58 Cum. Cap. Gain: $2,055.96 Cum. Tax Free: $1,150.46 Annual Cap. Gain: $83.24 Annual Tax Free: $46.44 Withdraw Date: N/A Withdraw Amount: N/A End of contract remainder beneficiaries: .Asbury Atlantic, Inc. --- 100.00% Annuity Number: 98-1098 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Carl E. Young Annuitant Two: Ruth Young McGuire Property Value: $5,000.00 Cost Basis: $1,642.00 Annual Payment: $325.00 Annuity Type: Current Payment Freq.: Annual AFR Rate: 7.2% Payout %: 6.5% `Ages are calculated on birthday nearest to the gift date. 4/18/2012 Birthdate *Age Gender SSN DOD: 06/11/1908 90 Male 220-34-6424 12/20/2011 03/05/1941 57 Female 222-22-2222 N/A StateLaw: PA Gift Date: 01/21/1998 1st Payout Date: 04/10/1998 Next Payout Date: 04/10/2013 Next Payment Due: $325.00 EOC Date: N/A EOC Balance: N/A Copyright (c) 2012 Crescendo Interactive, Inc. Deduction: $1,691.44 Cum. Cap. Gain: $2,222.03 Cum. Tax Free: $1,086.53 Annual Cap. Gain: $84.17 Annual Tax Free: $41.28 Withdraw Date: N/A Withdraw Amount: N/A End of contract remainder beneficiaries: Page I of 2 Commenfs: Asbury Atlantic, Inc. --- 100.00% Annuity Number: 98-1019 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Carl E. Young Annuitant Two: Kathryn Young Carmines Property Value: $5,000.00 Cost Basis: $1,502.00 Annual Payment: $325.00 Annuity Type: Current Payment Freq.: Annual AFR Rate: 7.2% Payout %: 6.5% StateLaw: Gift Date: 1st Payout Date: Next Payout Date: Next Payment Due EOC Date: EOC Balance: Birthdate *Age Gender SSN DOD: 06/11/1908 90 Male 220-34-6424 12/20/2011 02/25/1944 54 Female 220-52-4514 N/A PA Deduction: $1,547.46 01/21/1998 Cum. Cap. Gain: $2,415.40 04!10/1998 Cum. Tax Free: $1,037.14 04/10/2013 Annual Cap. Gain: $83.00 $325.00 Annual Tax Free: $35.63 N/A Withdraw Date: N/A N/A Withdraw Amount: N/A End ofconfracf remainder beneficiaries; Asbury Atlantic, Inc. --- 100.00% Commenfs: Annuity Number: 99-1039 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Carl E. Young Property Value: $5,000.00 Cost Basis: $3,029.85 Annual Payment : $600.00 Annuity Type: Current Payment Freq.: Semiannual AFR Rate: 7.4% Payout %: 12% Birthdate *Age Gender SSN DOD: 06/11/1908 91 Male 220-34-6424 12/20/2011 StateLaw: PA Gift Date: 12/08/1999 1st Payout Date: 06/10/2000 Next Payout Date: 06/10/2012 Next Payment Due: $300.00 EOC Date: 12/20/2011 EOC Balance: $1,700.00 Deduction: $3,022.28 Cum. Cap. Gain: $779.28 Cum. Tax Free: $1,198.44 Annual Cap. Gain: $0.00 Annual Tax Free: $0.00 Withdraw Date: 12/20/2011 Withdraw Amount : $1,700.00 End of confract remainder beneficiaries: Asbury Atlantic, Inc. --- 100.00% Commenfs: Total Number of Gifts: 5 Total Gift Amount: $44,000.00 Total Annual Payments: $4,047.00 'Ages are calculated on birthday nearest to the gift dale. Total Annual Tax Free: $123.35 Total Annual Capital Gain:$250.41 4/18/2012 Copyright (c) 2012 Crescendo Interactive, Inc. Page 2 of 2 S'umma~y of Gifts Pei Donor -_ Carl E. Young 5225 Wilson Lane, Suite 318 Phone: (-)._ Mechanicsburg, PA-17055 Fax: ~)_ Annuity Number: 99-1037 Issuing Charity: Asbury Atlantic, Inc. Birthdate *Age Gender SSN DOD: Annuitant One: Carl E. Young 06/11/1908 91 Male 220-34-6424 12/20/2011 Property Value: $5,500.00 Cost Basis: $3,307.18 Annual Payment : $660.00 Annuity Type: Current Payment Freq.: Semiannual AFR Rate: 7.2% Payout %: 12% StateLaw: PA Gift Date: 08/18/1999 1st Payout Date: 02/10/2000 Next Payout Date: 02/10/2012 Next Payment Due: $330.00 EOC Date: 12/20/2011 EOC Balance: $2,200.00 Deduction: $3,311.57 Cum. Cap. Gain: $872.52 Cum. Tax Free: $1,315.91 Annual Cap. Gain: $0.00 Annual Tax Free: $0.00 Withdraw Date: 12/20/2011 Withdraw Amount: $2,200.00 End of contract remainder beneficiaries: Comments: Asbury Atlantic, Inc. --- 100.00% Total Number of Gifts: 1 Total Gift Amount: $5,500.00 Total Annual Payments: $660.00 'Ages are calculated on birthday nearest to the gift date. Total Annual Tax Free: $0.00 Total Annual Capital Gain:$0.00 4/18/20/2 Copyright (c) 2012 Crescendo Interactive, Inc. Pgge I of 1 Summary of Gifts Per Annuitant Dr. Carl E. Yotang - 5225 Wilson Lane , Maplewoods #31£3 _P.hone: Mechanicsburg , PA 17055 Fax:: - - _ ._ -- _ _ -- - Annuity Number; 10-698 I ssuing Charity. Asbury Atlantic, Inc. (BV) Birthdate *Age Gender SSN DOD: Annuitant One: Dr. Carl E. Young 06/11/1908 102 Female 220-34-6424 12/20/2011 Property Value: $10,000.00 Cost Basis: $10,000.00 Annual Payment: $950.00 Annuity Type: Current Payment Freq.: Quarterly AFR Rate: 3.4% Payout %: 9.5% StateLaw: PA Gift Date: 02/22/2010 1st Payout Date: 05/22/2010 Next Payout Date: 02/10/2012 Next Payment Due: $237.50 EOC Date: 12/20/2011 EOC Balance: $9,050.00 Deduction: $8,235.28 Cum. Cap. Gain: $0.00 Cum. Tax Free: $1,764.72 Annual Cap. Gain: $0.00 Annual Tax Free: $361.57 Withdraw Date: 12/20/2011 Withdraw Amount: $9,050.00 End of contract remainder beneficiaries: Comments: Asbury Atlantic, Inc. (BV) --- 100.00 Total Number of Gifts: 1 Total Gift Amount: $10,000.00 Total Annual Payments: $950.00 ' Ages are calculated on birthday nearest to the gift date. Total Annual Tax Free: $361.57 Total Annual Capital Gain:$0.00 4/18/2012 Copyright (c) 2012 Crescendo Interactive, Inc. Page 1 of I Summary of Gifts Per Donor Carl E. Young 5225 Wilson Lane; Suite 318 Phone: (_)_ Mechanicsburg, PA 17055 Fax:' ~)__ r,nnuiLyrvumoer: ar-~iu~s Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Carl E. Young Annuitant Two: Martha B. Young Property Value: $36,000.00 Cost Basis: $19,097.00 Annuai Payment: $3,744.00 Annuity Type: Current Payment Freq.: Monthly AFR Rate: 7.6% Payout %: 10.4% Birthdate 06/11 /1908 01 /04/1910 StateLaw: PA Gift Date: 10/24/1997 1st Payout Date: 12/10/1997 Next Payout Date: 01/10/2012 Next Payment Due: $312.00 EOC Date: 12/20/2011 EOC Balance: $16,344.00 *Age Gender SSN DOD: 89 Male 220-34-6424 12/20/2011 88 Female 173-09-8505 7/3/2006 Deduction: $16,977.11 Cum. Cap. Gain: $8,931.78 Cum. Tax Free: $10,091.11 Annual Cap. Gain: $0.00 Annual Tax Free: $0.00 Withdraw Date: 12/20/2011 Withdraw Amount: $16,344.00 End of contract remainder beneficiaries Asbury Atlantic, Inc. --- 100.00°/0 Comments: Total Number of Gifts: 1 Total Gift Amount: $36,000.00 Total Annual Payments: $3,744.00 ' Ages are calculated on birthday nearest to the gift date. Total Annual Tax Free: $0.00 Total Annual Capital Gain:$0.00 4/18/1012 Copyright (y 2012 Crescendo Interactive, Inc. Page 1 of 1 Summary of Gifts Pei Donor Martha B. Young 5225 Wilson Lane, Suite 318 Phone: L-)= Mechanicsburg, PA 17055. 'Fax: (-)_ Annuity Number: 98-1021 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Martha B. Young Annuitant Two: Carl E. Young Property Value: $40,000.00 Cost Basis: $21,302.00 Annual Payment: $4,160.04 Annuity Type: Current Payment Freq.: Monthly AFR Rate: 6.8% Payout %: 10.4% Comments: Total Number of Gifts: 1 Total Gift Amount: $40,000.00 Total Annual Payments: $4,160.04 ' Ages are calculated on birthday nearest to the gift date. Birthdate *Age Gender SSN DOD: 01/04/1910 88 Female 173-09-8505 7/3/2006 06/11/1908 90 Male 220-34-6424 12/20/2011 StateLaw: PA Deduction: $18,698.10 Gift Date: 05/22/1998 Cum. Cap. Gain: $9,957.57 1st Payout Date: 07/10/1998 Cum. Tax Free: $11,344.33 Next Payout Date: 01/10/2012 Annual Cap. Gain: $0.00 Next Payment Due: $346.67 Annual Tax Free: $0.00 EOC Date: 12/20/2011 Withdraw Date: 12/20/2011 EOC Balance: $18,159.79 Withdraw Amount: $18,159.79 End of contracf remainder beneficiaries• Asbury Atlantic, Inc. --- 100.00% Total Annual Tax Free: $0.00 Total Annual Capital Gain:$0.00 4/18/2012 Copyright (c) 2012 Crescendo Interactive, Inc. Page J of 1 Summary of Gifts Per Donor :Martha B. Young 5225 Wilson Lane, Suite 31$ Mechanicsburg, PA 1.7055 _- -- Annuity Number: 98-1028 Issuing Charity: Asbury Atlantic, Inc. Annuitant One: Martha B. Young Annuitant Two: Carl E. Young Property Value: $24,000.00 Cost Basis: $13,321.00 Annual Payment: $2,592.00 Annuity Type: Current Payment Freq.: Monthly AFR Rate: 5.4% Payout %: 10.8% Comments: Phone: ~)- Fax: ~)_- Birthdate *Age Gender SSN DOD: 01/04/1910 89 Female 173-09-8505 7/3/2006 06/11/1908 90 Male 220-34-6424 12/20/2011 StateLaw: PA Gift Date: 11/25/1998 1st Payout Date: 01/10/1999 Next Payout Date: 01/10/2012 Next Payment Due: $216.00 EOC Date: 12/20/2011 EOC Balance: $10,392.00 Deduction: $10,382.93 Cum. Cap. Gain: $6,059.03 Cum. Tax Free: $7,558.04 Annual Cap. Gain: $0.00 Annual Tax Free: $0.00 Withdraw Date: 12/20/2011 Withdraw Amount: $10,392.00 End of contract remainder beneficiaries: Asbury Atlantic, Inc. --- 100.00% Total Number of Gifts: 1 -Total Gift Amount: $24,000.00 Total Annual Payments: $2,592.00 Total Annual Tax Free: $0.00 Totat Annual Capital Gain:$0.00 'Ages are calculated on birthday nearest to the gift date. 4/18/2012 Copyright (c) 2012 Crescendo Interactive, Inc. Page 1 of 1 MID-ATL_A__N_TIC United Methodist Foundation, Inc. Stewardship and Investment Management March 1, 2012 Mr. James D. Bogar One West Main Street Shiremanstown, PA 17011 RE: Estate of Carl E. Young Social Security No. 220-34-6424 Date of Death: December 20, 2011 Dear Mr. Bogar: In response to your letter dated February 28, 2012, Mr. Young had three gift annuities with the United Methodist Foundation of the Baltimore/Washington Conference. The oldest annuity dated 4/16/84 was reinsured by Security Benefit"Life"Insurance Company. Milford Mill United Methodist Church was listed as the final beneficiary ha'd there been any money remaining to be transferred. The other two annuities were being paid out by M&T Bank on behalf of the Baltimore/Washington Foundation. Both of these annuities were non-assignable-upon death. I have enclosed a copy of each of these annuities.. These were also supplied to Ms. Carmines on January 10, 2012. The gifts were all in the negative and therefore no final payouts were made. Thank you. Sincerely, Tracy Brown Foundation Operations Manager Enclosures P.Q. Box 820, Valley Forge, PA 19482 (800) 828-9093, ext. 247 ~ www.midatlanticfoundation.org IIIIA~c v^r^~r Serving the Susquehanna Conference March 14, 2012 James D. Bogar Attorney At Law One West Main Street Shiremanstown, PA 17011 Dear Attorney Bogar, The United Methodist STEWARDSHIP FOUNDATION Investment Management and Stewardship Services As your letter of February 28, 2012 requested, I have enclosed detailed information for the Charitable Gift Annuities of Carl E Young. This information is enclosed in spreadsheet form. The 12/20/2011 Market Value listed is per information obtained from PNC Bank, our Investment and Sub Accounting Manager. If you have questions you are welcome to give me a call at the office. I have enclosed by business card with contact information. Our Executive Director, Rev. Phyllis Bowers, is out of the country until March 19, 2012 but will be available after that should you need to contact her. As a point of information for you, there was a name change from "The United Methodist Stewardship Foundation of Central Pennsylvania" to "The United Methodist Stewardship Foundation" serving the Susquehanna Conference. The conference name has also changed from "Central Pennsylvania Conference" to Susquehanna Conference". Blessings, ~~ Bonnie A. Young Accounting Assistant Enclosure 303 Mulberry Drive ~ Suite 300 ~ Mechanicsburg, PA 17050-3141 (800) 272-0113 ~ (717) 766-7343 ~ Fax (717) 766-1673 ~ Email: sfcpa@susumc.org ~ www.umstewardship.org Member of the American Council on Gift Annuities, Association of fund Raising Professionals, and National Association of United Methodist Foundations ~-+ C a ,4n V C_ O } U O O CL N (B C_ Q1 C O U a ~ w a~ ~ ~ .Q ~ U U c •c cn co ~~ ~ ~ L L p p T ~ ~ >~ f ~U ~. ~ ~ M M ~ M M v a~ v v -~; a~ I v v v v~ ~ v v a~ ~~ -a ao ao rw uo ~: ap on un en an un~ nq uA cw ~ ~ c~ ~ ~ ~ ~ ~ ~ r~ ~a ~ m c~ _~ ~ _ _ _ - - - - ~ ~~ Li Li C I C C C C I ~ C C G C C C O _ v N ra co ra co ~'- ro ro ra cB Fa ro ro ro cB w~, ~ ~ ~ ~~~ sly ~r tI~ s t t ~ ~ v I v a~ v; ~~ v v a~ v v v v v v O o m;m m~m m` m m m mom m'm mlm "~~` v~ a 0 0 0 0 ~~i o 0 0 0 `~ "- "- `~ I "~ v 0 0 0 0 0 ~, plp ~ c ~ c LL W LL ~ Ll LLB: LL LL LL ~ LL u_ ~ ~ ~ LL LL LL L.L. ,. 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' N N ;' ~ ~` L 41 J- 4J r N ~ C ~- I _~ ~ L v L Q! >- QJ C L ~ J- : L N N ~ L A ~ _ ~ • ~ r V7 •F-r V U .x~ U V i-+ N O N ~ ~.y C_ ~ .t1~ ~ (D G ~ f } ~ ~ i k ~~ i ~ ~ ~ to ~ ~, ~ ~ '~ ~ O N U ~ O O v Z L r~J..i., L L L~ ~ L ~ ~ L >' W ~ M1 ~ t]D L ~ b T f0 <E ~ I i ~ ~ ~ Y ~ ~ Y ~ c ~ ~ ~ Y > ~ ~ • ~~ i-+ ~'r--. L L ' a ~.,, L . L i \ \ VI ~ I \ }=" \ ~ V~ V~ G V~ \ ~ \ CL \ \ ~ ~ \~: ~ ~ ~ ~ ~ Y dA h0 ~ dA U0' DA ~' ~ C I C hA ~) dA ~'-' I hA b0 U0 ~ b0~ t10 hA A ;v'k: bA ~G,~ pA \ ,,~ \ d0 t tlA \ tiA \ \ ,; A \ I O O ~~ O ~ ~ C ~ C ~ C ~ = ~ , ~ dA ¢0 ! tiA dD C C O O O O O }} p O I O O O O I O O ~ O O O O ~.3,~ O O`-`~0 O ~ ` O O '`~"~ O ~ ~ ~ x; ~ O L L U U ' fII N (SS x' U I U _U) L f0 r~„, fD U CJ. C.J~ L P f6 U ~ L (B J L tD U L !O U L f0 U L fi3 U I L f0 U ( L ~ ~ L t6 ~r'r^':, fq ..) v"~ U L ". L (~ rt : (O U C )? U LC O L l6 J O L (D U O L r * J (~ ri i ~ ° (D (O U ~ { - . . . .~ ~ '9(-... I I Y ~ I ~ ~ I I "' N r `: !~ W CJl V O O .~ W W > ~ O O O c W W W U U ^~'C'~J vC~~ U' J O~ --~ N i ? ^-i -~ v-I r W~ ~il_' W ~ c M -1 c W t L -i c W !l l -i c W D I -i i W ~ -I ~ W --I c W -i W ~~' N 'f V . N W IitJ'-- W r~ M ~ r'r-l' M W W` ~ l M D ( M ~ M ,. ~~ W W V U U U U U U U U U U U U , U '~~~ U W U r V ~` C.J W U W U W U ~ C.J~ U , ~ U V I I 1~ REV-1151 EX+(10-05) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FUNERAL EXPENSES: C~~Hitc~r Young, Carl E. FILE NUMBER 21-19_nn~a ITEM NUMBE A. B. 1 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. DESCRIPTION See continuation schedule(s) attached ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZID Year(s) Commission said 2. Attorney's Fees Bogar & Hipp Law Offices 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zlp Relationship of Claimant to Decedent AMOUNT 4,450.62 9,450.00 4. Probate Fees 343.50 5~ Accountant's Fees 6• Tax Return Preparer's Fees 7. Other Administrative Costs 3,520.05 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 17,764.17 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Youn ,Carl E. 21 12 0029 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex _ncPc 1 Malpezzi Funeral Home -funeral bill 3,880.62 2 Welker's Monuments -monument engraving 145.00 3 Wildwood Cemetery 425.00 H-A 4,450.62 Other Administra imp CostG 4 Albright College -Return of annuity 1,702.50 5 Andrews & Patel -medical bill 4.02 6 Andrews & Patel -medical bill 3.95 7 Camp Hill Emergency Physicians -medical bill 8.64 8 H&R Block - 2011 Personal Income Tax preparation fee 268.00 9 Holy Spirit Hospital -medical bill 193.93 10 John's Hopkins -publication fee 18.90 11 Lower Allen Township EMS 14.92 12 Medco -medical bill 108.00 13 Omnicare -medical bill 41.63 14 Quantum Imaging -medical bill 5.07 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Young, Carl E. 21-12-0029 ITEM NUMBER DESCRIPTION AMOUNT 15 RESERVES: -Costs to conclude administration of Estate, including filing fee for PA 950.00 Inheritance Tax Return and Inventory, preparation and filing of First and Final Account and Statement of Distribution 16 West Shore EMS 200.49 H-B7 3,520.05 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+(11-08) r COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Young, Carl E. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Kathryn Young Carmines 492 Brighton Place Mechanicsburg, PA 17055 2 Ruth Young McGuire #2 Lobisserplatz St. Paul i.L A-9470, Austria European Union 3 Mary Lois Miller 1027 Winfield Road Cabot, PA 16023 4 Margaret Young Wray 110 Pebble Creek Crossing Durham, NC 27713 II. FILE NUMBER 21-12-0029 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (V~/ords) Do Not List Trustees ($~~) Daughter 1/4 of rest, residue and remainder Daughter 1/4 of rest, residue and remainder Daughter 114 of rest, residue and remainder Daughter 1/4 of rest, residue and remainder I ~ Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet as approp NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 The United Methodist Stewardship Foundation 2 Albright College 3 Asbury Foundation 121,843.95 41,853.75 68,867.79 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 232,565 49 Copyright (c) 2009 form software only The Lackner Group, Inc. 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N N W c~i, ~ N F--~ ~ N N W Vi ~ N ~--~ N W ~-+ '-' ~ ~ ~p ~ - P ~ ~ w ~ ~ A - ~ ~ w ~ gy .gyp '~ ~ -A ~p w .p \p . p ~ ~ ~ ~ bs y N ~ ve -P ~ ~ ~ -~ s~ -P ~ o~ ~s ~ ~s v~ ~ ~ ~ vi ~s c~, sg ~--+ ~ w W ~ ~ Ol J ~ W N O~ O~ w ~ ~ w O w -!~ oo O co J tV a1 J \O N O O ~ ~ ~ ~ N N N ~--~ N ~--~ J N w N ~--~ ~--~ lv N O ~--~ c~, w N -P ~O ~ ~ N ~ ~ ~ W N -P J -P O~ ~-' ~p -P ~ ~ ~ - A ~ ~ 69 t-~ 0 64 b9 b9 b9 69 b9 b9 ffj 69 69 S9 N y O ~ ~ ~ 00 w N _O O O O J -~~ l~ N O ono w ~ v' `-~ o° N ~ -A ~ ~ J ~ N ~ ~ {~ y ~ 0 64 w b9 w b9 w b9 w b9 .p b9 ~P ~ ~ b9 v, b9 w b9 .~i 64 ~p _~ o0 0~ J h ~ O N ~ ~ ~ O~ ~O O Q~ ~ o o J O oo O J ~ J w ~ N oo O N ~ J oo co J J ~ ~p ~ -p N LAST WILL AND TESTAMENT OF CARL E. YOUNG A ~a ~, I, CARL E. YOUNG, of Mechanicsburg, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, as follows: (A) Twenty-five (25 0) percent thereof to my daughter, MARY LOIS YOUNG MILLER, provided that should she predecease me, then I give and bequeath her share to her children in equal shares; (B) Twenty-five (25%) percent thereof to my daughter, MARGARET YOUNG WRAP, provided that should she predecease me, then I give and bequeath her share to her husband, EDWIN M. WRAP; ~ (C) Twenty-five (250) percent thereof to my daughter, RUTH YOUNG MCGUIRE, provided that should she predecease me, then I give and bequeath her share to her children in equal shares; (D) Twenty-five (250) percent thereof to my daughter, KATHRYN YOUNG CARMINES, provided that should she predecease me, then I give and bequeath her share to the Mechanicsburg Presbyterian Church, Mechanicsburg, Pennsylvania, to be used for general purposes as the governing body of that church deems appropriate. SECOND: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- .~ ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily i~eing limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. 2 (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. THIRD: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. FOURTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. FIFTH: I nominate and appoint KATHRYN YOUNG CARMINES, Executrix of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said KATHRYN YOUNG CARMINES, I nominate and appoint MARY LOIS YOUNG MILLER, Executrix of this, my Last Will and Testament. I direct that my Executrix, and their successors, shall not be required to post security or a bond for the perfor- mance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~;ry day of ~~~''°~ 2004. .~°'~.._ .~~'~`Zt `-~ ( SEAL ) CARL E . YO ~ ~,_ s 3 Signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address 4