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HomeMy WebLinkAbout08-02-12 (2)1505610143 ~ REV-1500 Ex(o1-1a> ~ OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes OEFUtTMENT Of REVENUE Po eox.2soso~ INHERITANCE TAX RETURN 21 12 0197 Harrisburg, PA 17128-0801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 174 05 2448 O1 O1 2012 02 19 1912 Decedent's Last Name Suffix Decedent's First Name MI WENTZEL-TOTH EMMA C (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 ^ 2. Supplemental Return ~' 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required ^ ^ (date of death after 12-12-82) ^ g Decedent Died Testate ~ Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ 1 Q, Spousal PovertYYCredit (date of death 11, Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach SCh. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number GEORGE F DOUGLAS III ESQ 717 249 6333 ~w First line of address 354 ALEXANDER SPRING RO Second line of address City or Post Office State ZIP Code CARLISLE PA 17015 REGISTER OF , ~ USE ON,~1G '.` ~ i"rt cs ~, ~ f r",r r ~ ~' rV cl ., .. C7 ~-, ~_ _, ..~ © ~~ W DATE ~ED ~ ~ ;-~-t rT~ c'~ c1.A ~7 t~ r~ f:J? -'f'"3 fT'1 °`~ `~ I 1 i"- ~~ Correspondent's a-mail address: gdouglas@salzmannhughes.cOm 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. of C CnR CII IAI!_ RFTI IRIU DATE a ~ ~ Emma K. Weitzel _ g off. v'20/~ ADDRESS 67 Greenfield Drive Carlisle PA 17015 Side 1 1505610143 1505610143 J 354 Alexander Spring Road, Suite 1, Carlisle, PA REV-1500 EX oe~ede~es Name. Wentze!-Toth, Emrna C. Decedent's Social Security Number 174 05 2448 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 8 Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ........... .... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested......... ... 6. 7. Inter-Vivos Transfers & Miscellaneous i nn; Probate Property (Schedule G) u Separate Billing Requested......... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................................................. .... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................................... .... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) .......................... .... 10. 11. Total Deductions (total Lines 9 & 10) ............................................................... .... 11. 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 (a)(1.2) X .00 . 16. Amount of Line 14 taxable 1 , 012 , 2 81.5 4 16. at lineal rate X .045 17. Amount of Line 14 taxable 0 . 0 0 17 at sibling rate X .12 . 18. Amount of Line 14 taxable 0 0 0 18 . at collateral rate X .15 . 19. Tax Due .................................................................................................................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 2,899.40 850,692.57 185,150.92 1,038,742.89 24,234.50 2,226.85 26,461.35 1,012,281.54 1,012,281.54 0.00 45,552.67 0.00 0.00 45,552.67 Side 2 L 1505610243 1505612243 REV-1500 EX Page 3 Decedent's Complete Address: Fite Number 21-12-0197 DECEDENT'S NAME Wentzel-Toth, Emma C. STREET ADDRESS 1000 W. South Street CITY Carlisle STATE ZIP PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 43,000.00 2,263.16 3. Interest 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. 45,552.67 45,263.16 (3) (4) (5) 289.51 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 :.............................................................................. x 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? ............................................................ ^ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............:...................................................................................................... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. ^ 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 least one parent in common with the decedent, whether by blood or adoption. (1) Total Credits (A + B) (2) Rev1502 EX+ (11-08) SCHEDULE A REAL ESTATE COMMONWEALTH OFPENNSYLVANlA INHERITANCE TAX RETURN RESIDENT DECECENT ESTATE OF FILE NUMBER Wentzel-Toth, Emma C. 21-12-0197 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged beh+veen a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointlyowned with right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-OS) Rev1503 EX+ (6-98) SCHEDULE B STOCKS 8~ BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Wentzel-Toth, Emma C. 21-12-0197 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH MorganStanleySmithBarney -Account No. 73H-01495-13 1 156.185 Columbia Balanced Fund A 25.63 4,003.02 2 2,901.78 Putnam Equity Income Fund CL A 15.01 43,555.72 MorganStanleySmithBarney -Account No. 73H-01495-13 3 1,410.9809 AT&T, Inc. 30.3055 42,760.48 4 271 Axcelis Technologies, Inc. 1.3475 365.17 5 1,500 BYD Co., Ltd. 4.445 6,667.50 6 515 Cenovus Energy, Inc. 33.4875 17,246.06 7 1 Centurylink, Inc. 37.4625 37.46 8 434.3664 Comcast Corp., CL A 24.125 10,479.09 9 280 Daimler Ag 45.825 12,831.00 10 952.5637 Eaton Corp. 44.4625 42,353.36 11 517.9632 Encana Corp. 18.805 9,740.30 12 82 Frontier Communications Corp. 5.235075 429.28 13 258 Goodyear Tire & Rubber Co. 14.44 3,725.52 14 326 Lockheed Martin Corp. 81.870175 26,689.68 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 2, Recapitulation) 850,692.57 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) SCHEDULE B STOCKS 8~ BONDS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECECENT ESTATE OF FILE NUMBER Wentzel-Toth, Emma C. 21-12-0197 ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 15 54.616 Marathon Oil Corp. 30.015 1,639.30 16 27 Marathon Petroleum Corp. 33.705 910.04 17 6.4875 Nextera Energy, Inc. 60.4575 392.22 18 1,347.8957 Pfizer, Inc. 21.7925 29,374.02 19 45 Teck Resources Ltd. 36.090 1,624.05 20 325.6964 Union Pacific Corp. 107.2475 34,930.12 21 5.0212 United States Steel Corp. New 26.98 135.47 22 363.6274 Verizon Communications Inc. 40.06 14,566.91 23 844 shares of Beistle Stock 647.2 546,236.80 TOTAL (Also enter on Line 2, Recapitulation) 850,692.57 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEAL?H OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECECENT ESTATE OF FILE NUMBER Wentzel-Toth, Emma C. 21-12-0197 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 MorganStanleySmithBarney -Account No. 73H-01495-13 1 500 Certificate of Deposit, Bank of China - NY -rate .45%; dated 08110/2011; due 08/10/2012 49,984.64 Accrued interest on Item 1 through date of death 88.13 2 500 Certificate of Deposit, GE Money Bank - UT -rate .25%; dated 08/05/2011; due 02/06/2012 50,000.00 Accrued interest on Item 2 through date of death 30.62 Dividend Declared to Shareholders of Record Prior to Death and Paid After Death: 3 Comcast Corp., CL A - Ex date 12/3012011; Record date 01/04/2012; payable 1/25/2012 48.87 4 Teck Resources Ltd. - Ex date 12/1312011; Record date 1 2/1 51201 1; payable 1/03/2012 17.73 5 Union Pacific Corp. - Ex date 11/28/2011; Record date 11130/2011; payable 1!02!2012 195.42 6 John C. Wentzel -Trust Under Will -final payment 6,066.55 7 United States Treasury -social security payment for December 2011 323.10 8 MorganStanleySmithBarney -Account No. 73H-01495-13 -Cash 64.851.78 9 Orrstown Bank, Certificate of Deposit No. 4000034737 10,009.13 10 Orrstown Bank, Checking Account No. 108006575 1,974.95 11 United States Treasury - 2011, 1040 in come tax refund 1,560.00 TOTAL (Also enter on Line 5, Recapitulation) I 185,150.92 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+(~0-06) SCHEDULE H COMMONWEALTC~{OFqq~~PENNSYLVANIA FUNERAL EXPENSES 8c IN RESIDENTEDECEDENTRN ADMINISTRATIVE COSTS ESTATE OF I FILE NUMBER Wentzel-Toth, Emma C. 21-12-0197 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: See continuation schedule(s) attached B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) 2,224.84 Street Address City State Zio Year(sl Commission paid 2. Attorney's Fees Salzmann Hughes, P.C. 20,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 704.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1,305.16 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 24,234.50 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 Wentzel-Toth, Emma C. 21-12-0197 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Dickinson College -funeral collages 228.96 2 Hannah Eagleson -Harp performance for Memorial Service 260.00 3 Hoffman-Roth Funeral Home & Creamatory, Inc. -funeral services 1,179.38 4 Kathy's Deli, LLC -luncheon for memorial service 556.50 H-A 2, 224.84 Other Administrative Costs 5 Register of Wills -filing fees 30.00 6 Salzmann Hughes, P.C. -reimbursement for probate expenses reimbursement for payment 75.00 to Cumberland Law Journal for legal advertising 7 Salzmann Hughes, P.C. -closing costs and final fees for income tax preparation, postage 1,000.00 and miscellaneous contingencies in order to administer the estate 8 The Sentinel -Legal advertising 200.16 H-67 1,305.16 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+~12-OS) SCHEDULE 1 ~~ DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wentzel-Toth, Emma C. 21-12-0197 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Boyer 8 Ritter, CPA -preparation of final individual income tax returns for 2011 460.00 2 I Emma K. Weitzel -reimbursement for payment to Sarah Todd Memorial Home for balance ( 307.77 due on account 3 ~ Milliennium Phcy. Systems Mechanicst - RX drugs 4 ~ PA Department of Revenue - 2011, PA40 income tax due 167.08 143.00 5 ~ U.S. Treasury - 2010 gift tax return tax ~ 1,149.00 TOTAL (Also enter on Line 10, Recapitulation) I 2,226.85 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1517 EX+ 111-081 SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INH RITAN E TAX RETURN R SIDEN DECEDENT BENEFICIARIES ESTATE OF FILE NUMBER Wentzel-Toth, Emma C. 21-12-0197 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) o N t t Tru tee I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 1 Emma K. Weitzel Daughter Entire Estate 1,007,430.11 67 Greenfield Drive Carlisle, PA 17015 Total 1,007,430.11 Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 150 0 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI Copyright (c) 2009 form software only The Lackner Group, tnc. Form PA-1500 Schedule J (Rev. 11-OS) Estate of Emma C. Wentzel-Toth Assessed value: $380.00 Common level Ratio: x 7.63 X2,899.40 .ABLE DEBBIE A HECKMAN, TAX COLLECTOR 9028 PINEVILLE RD SHIPPENSBURG, PA 17257-8733 TEMPORARY RETURN SERVICE REQUESTED MAP NO: 21-ON01: 003: 000000 MACLAYS MILL ROAD DEED 0469 /0542 LOTS 8 & 9 UNCLASSIFIED ~ 60~H~ EENFIELD DRIVE CA LIF~LE PA 17015-7682 ,ce MON, THURS & FRI 4-7PM JAN-DEC ur+s: SAT 9AM-12NOON APR-DEC CLOSED SUNDAYS ~ HOLIDAYS PHf1NF 7i 7-~i't9-4Rf19 File No. 21-12-0197 TAX PAYER COPY Bill No: 3051 Control No: 021- 003051 2011 Statement of Real Estate Taxes Bill Date: 8/01/20t 1 Asaeased Land Imprwemrnt IKineral Total Values 380 0 0 380 SHIPPENSBURG AREA SCHOOL DIST Discount Face Penal Rates .09521000 2 t 10 R SCHOOL R/8 35.4 36.18 39.80 TAX AMOUNT DUE --> 535.46 ~ s3s.1a $39.80 i If Paid On or After YY 10/01/2011 12/01/2011 If Paid On or Before 9 30/2011 11 30/2011 12 31 2011 SPECUIL OFFICE HOURS TOES SEPT 20 9AM-12NOON ~ ORRSTOWN BANK AND WED. SEPT 21 9AMt-12NOON ~ TOWNSHIP BUILDING IF RECEIPT IS NEEDED RETURN BOTH COPIES ALONG WfTH STAMPED SELF-ADDRESSED ENVELOPE. ~"'~jl9 ~,~~© ~~ ~~- C1 t ^'.'"_ n:u ...:ate 0...........~ Cnr o C]urant Date of Death: O1/O1/20iZ Valuation Da*_e: C1/O1/2012 Processing Date: 02/07/2012 Shares Security or Par Descripticn 1} (p4, ~5~.1 ~ Cash (CASSi) Z) i~'~:~~~ COMT INC (OC206R102) New York Stock Exchange 12/30/2011 01/03/2012 Estate Valuation High/Ask Low/aid 30.30000 30.08000 H/L 's0.54200 30.30000 H/L Estate o_`: Emma Wertzel-Toth Estate Account: 73H-61495 Report i~(pe: Date of Death Number of Securities: 24 Fi'-e iD: We^.tzel-Toth Estate valuation Mean and/or Div a^d Ir.t Security Ad;ustments Accruals Va:ue 30.305500 3) 271 AXCELIS TEC'rIIQOLOGiES INC (054540109) COM The NASDAQ Stock Market LLC 36000 1 1.29000 H/L 12/30/2011 . 40000 1 1.34000 H/L 01/03/2012 . 1.347500 9) 1500 BYD CO LTD (05606L100) ADR Other OTC 25000 4 4.21000 H/L 12/30/2011 _ . 75000 4 4.57000 H/L 01/03/2012 . 4.445000 _ 5) 515 CENOWS ENERGY INC (151350109) COM New York Stock Exchange 28000 33 32.30000 H/L 12/30/2011 . 34.58000 33.79000 H/L 01/03/2012 33.487500 6) 1 CENTURYLZNK ZNC (156700106) COM New York Stock Exchange 37 53000 37.17000 H/L 12/30/2011 , 84000 37 37.31000 H/L 01/03/2012 . 37.462500 - 7) ~S(p. ~OS COLUM$iA FDS SER TR I (19765P471) BALANC FD CL A Mutual Furd (as quoted by NASDAQ) 25.63000 Mkt 12/30/2011 25.630000 8) y3y,3~p(p~ COMCAST CORP NEW (20030N101) CL A The NASDAQ Stock Market LLC 23.6000 23.66000 H/L 12/30/2011 24.70000 24.28000 H/L 01/03/2012 24.125000 Div: Ex: 12/30/2011 Rec: 01/04/2012 PayY01/25/ 2012 48.87 9) q 5 a.s(a37 oM N CORD (279059102) New York Stock Exchange 98000 43 43.50000 H/L 12/30/2011 . 64000 45 44.73000 H/L 01/03/2012 . 44.462500 42, 760.~,~ 365.17 6,667.50 17,246.06 37.46 4,00'3,Q~ ~u,y79,o9 42,353. 3~p Page 1 Please be aware of the followi^.g 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 LAC, member SIPC (MSSB) as of the date shown on page 1 of this document. The valuation is provide3 to you usi.^.g software by Esta*_e Valuations and Pricing Systems, Znc. (EVP), a separate compa.^.y that is rot 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 erdorsemetttax returnsMfor submissionsto the~IrteznaltRevenue solely to assist you in preparing required estate (Form 706) a..^.d g:. Service. This report is rot 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 ozig:nal statement for current account information and any Fcrm 1099's and related materials. All data is believed to be reliable, however, it is not guaranteed for accuracy, or comp'_eteness. MSSB and its affiliates de 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. Ary such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Access to this in_ormation by MSSB, and your FA, does not imply or create rew or additional dot=es to you, new or ad~ou?oaccouatsledge or information abcut you, your relationships or Estate of: Emma Wentzel-Toth Estate Date of Death: OL/O1/2C12 Account: 73H-01495 Valuat ion Date: 01/01/2012 Report Type: Date of Death Proces sing Date: 02/07/2012 Number of Securities: 24 File ID: Wentzel-Tcth Estate valuatic.^^. Mean and/cr Div and I.^.t Security Shares Security i High/Ask Low/Bid Adjustments Accr.:als Value on or Par Descript 10) *IA CCRP (292505104) S(1,9b32 COM New York Stock Exchange 56000 18 i8.350CC H%L 12/30/2011 01/03/2012 . 19.30000 /9.O100C H%L 18.BOSC00 9,740.3 U 11) B2 FRONTIER COM'KUNICATIONS CORp (35906A1C8) COM New York Stock Exchange 43000 5 5.0X30 H/L 12/30/2011 01/03/2012 . 5.37000 5.12000 H/L 429 28 5.235075 . 12) 258 GOODYEAR TIRE & RUBR CO (382550101) COM New York Stock Exchange 34000 14 14.10000 H/L 12/30/2011 01/03/2012 . 14.82000 14.SC000 H/L 725 52 14.440000 . 3, 13) 326 LOCIGzIEED MARTIN CORP (539830109) COM New York Stock Exchange 86000 81 80.86000 H/L 12/30/2011 01/03/2012 . 82.99000 81.77070 H/L 81.870175 26,689.68 14) 54~,(0~(~ MARATHON OIL CORP (565849106) COM New York Stock Exchange 82000 29 29.21000 H/L 12/30/2011 01/03/2012 . 31.11000 29.92000 H/L 30.015000 1,639. 3 G 15) 27 MARATHON PETE CORP (56585A102) COM New York Stock Exchange 50000 33 33.61000 H/L 12/30/2011 01/03/2012 . 34.95000 33.36000 H/L D4 1 9 O 33.705000 . 16) (p,~ ~~S NEXTERA ENERGY INC (65339F101) COM New York Stock Exchange 20000 61 60.77000 H/L 12/30/2011 01/03/2012 . 61.16000 58.70000 H/L Z L ° ~ 3 60.957500 - . - 17) ZER INC (717081103) ~3~{1.~451 COM New York Stock Exchange 85000 21 21.48000 H/L 12/30/2011 . 00000 22 21.84000 H/L 01/03/2012 . 21.792500 29,37 Y.( 0 L Page 2 Please be aware o~ the fo'_lewing important information: The attached valuation provides you with the value of the assets of the estate shown on page 1 of this docume.^.t held through Morgan Stanley Smith Barney LLC, memcer 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. (EJP), a separate company that is not part of MSSB. MSSB provides the EVP service to you at cost. The references to EVP should i.^. 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 esta*_e (For^t 706) and gift tax returns fcr 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 rot ar. official tax statement. Please refer to the original statement for current account information and nay Form 1099's and related materials. All data is be'_ieved to be reliable, however, it is not guaranteed fcr accuracy, or completeness. MSSB and its affiliates do not provide tax or legal advice. To the extent that this material or a..^.y as achmert 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. Ary 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 dut:.es to you, rew or additional knowledge or information about you, your relationships or your accounts Date oP Deat... 01/01/20_2 Valuatior. Date: C1/O1/2C12 Processing Dat... 02/07/2012 Shares Sec::rity cr Par Description ..ig`.:; As Lowi3i3 •r-~ cn*~- iNCCME F7 NE:~ (74_74:_09) 18) 290_.79 P__.~A.'4 ..~„_.t CL A SHS h:;,'::al F',.n3 (d3 C:...te3 by NASA;,) _2/30/2011 15.V'i000 M;ct 19) 45 TECK RESCL:~cES ~T7 (a7a7422s4) cL s New York Stock Exchang=_ 12!30/20': 35.28000 34.4500 H/L 01/03/2012 38.14000 36.52000 H/L Div: 0.33572 Ex: 12;13/2011 Rec: 12/18/2011 Pay: 01/03/2012 20) 3.15 ~~~~ CNICN PAC CORD (9^v 7818108) CCM New York Stock Exchange 12/30/2011 106.60000 105.41000 H/L 01/03/2012 1^u9.10000 107.88000 Hr'L Div: 0.6 Ex: 11/28/2011 Rec: 1i/30/2011 Pay: 01/02/2012 21) 5 ~~jL,L'NITED S'"AIES STL CORP NEW (912909109) COM New York Stock Exchange 12/30/2011 26.80000 25.52000 F?/L 01/03/2012 29.48000 27.42000 H/L Estate c_ : Err^.a Wentzel _.a!: Estate Acc.;unt: 73H-^u 1495 Reccrt 'hype: Date ^f Death N:.-Wer o: Sec.,__ ies: 24 Fi_e ID: W~ntze;-Tcth Estat_ val.:ation Mean a: 3i o: Div an3 .nt Se __tY A3, ,agents Accr.:a'_s Va_,... 18.010000 36.090000 107.247500 26.990000 43,555.72 x,624.08 17 .-~ 3 34,9,~o,tiL 195.42 i35.4"I 14,566. Q~ zz) 3i~3,1r1~`t VERIZCN CC."~".L^.•1ICATiCNS iNC (92343Vi04) CCM New York Stock Exchange 12/30/2011 90.25000 39.82000 H/L 01/03/2012 40.46000 39.69000 H/L 40.060000 23) 290 DAIMLER AG (D1669R123) REG SHS New York Stock Exchange 12/30/2011 44.19000 43.69000 H/L 01/03/2012 43.04000 47.38000 H/L 45.825000 12,831.00 24) SOOCO 3r1tiK OF CHINA NEW YCRK CITY NY (06428H3li9) Fiaarcial Times Interactive Data DTD: C8/i0/2011 Mat: 08/10/2012 0.45$ 99.96875 A/B I2/30/20i1 OI/03/2012 99.96980 Mkt 99.969275 49,984.64 Iat: 08/10/2011 to 01/01/2012 88.13 25) 50000 GE Money Bank - UT (36159CQ90) DTD: 08/05/2011 Mat: 02/06/2012 12/30/2011 100.00 01/03/2012 100.00 100.00 50,000.00 Int: 08/05/2011 to 01/01/2012 30.62 Total Value: $469,292.19 Total Accrual: $ 380.77 Total: $469,672.96 Page 3 _ f_ _.-e dttac`:ed valcatio.. :o~•_~~s )•c'~ wit t::e va:.:e c_` t::e assets P:ezs_ be a"_re c'_ _.._ --~"_-g r_a.._ _:_c__.3_ c... ^~ ^- ^. ._h• Y LLC, r.,e~er SIPC (MSS3) as o_< t.^._ o` t ePe__=ta=_ s`:owa ,...'caco i of ....~ ..-_...._.._<!:e:3F:h-., = Mcr__. _ey Sm.:. 9a:ne• cote s::_".. .,.. _ ,. ..s dot,.nes_. 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Keegan, CFA ice President-Finance ecretary-Treasurer THE BEISTLE COMPANY ~~~ ~°~~ ~~aa February 27, 2012 George F. Douglas, III, Esq. Salzmann Hughes, P.C. 354 Alexander Spring Road, Suite Carlisle, PA 17015 Re: Estate of Emma Wentzel-Toth, date of death January 1, 2012 Dear Mr. Douglas: I am writing in response to your request for information regarding the shares of Beistle stock owned by Emma Wentzel-Toth. At the time of her death, Mrs. Wentzel-Toth owned 844 shares of Beistle stock registered in the name of Emma C. Wentzel-Toth. The shares maybe transferred upon presentment of the original share certificates, endorsed by the Administratrix, together with a letter of instructions from the Administratrix providing the transferee information (name, address and tax identification number). With regard to the value of this stock, Beistle has an Employee Stock Ownership Plan for which F&M Trust Company in Chambersburg serves as Trustee. For plan administration purposes and to comply with federal law, the Trustee hires an independent appraiser to perform a valuation of the Company's shares annually as of the end of each fiscal year (January 31St). Historically, our Board of Directors has used the Trustee's annual valuation as the basis for a tender offer to purchase a limited number of shares from shareholders outside of the ESOP. These tender offers have occurred typically in June or July each year. At the Company's June, 2011 Board meeting, a tender offer was authorized for the purchase of the greater of 10% or 50 shares of each shareholder's balance. The price offered was $647.20 per share, which was the price established by the ESOP's independent appraiser based on the Company's January 31, 2011 financial statements. This is the most recent valuation obtained by the ESOP's Trustee. It is important to note that when shareholders have requested accommodations at times outside of the regular tender period, the Board of Directors has customarily offered to purchase shares subject to a discount in recognition of the absence of an interim valuation. The amount of the discount has also been influenced by the number of shares offered for liquidation, with greater discounts applied to larger blocks. Please contact me if you have any questions or need additional information. I can be reached at (717) 532-2131, ext. 305. Sincerely, THE BEIS C PANY top J. eeg v ~J ~l ( i ORRSTOWN B~vx A Tradition of Excellc~tce March 12, 2012 Salzmann Hughes, P.C. 354 Alexander Spring Rd, Ste 1 Carlisle, PA 17015 Re: Estate of Emma C. Wentzel-Toth Accts: 108006575 & 4000034737 Dear Sir or Madam: Our apologies for the lack of response to the first letter requesting information for Emma C. Wentzel-Toth's account status with our institution. Please find the information provided in the bullet points below and in the enclosed statements that follow. 1. For checking account 108006575, the account is titled "Emma C. Wentzel-Toth; Emma K Weitzel, Guardian. The same title applies to certificate of deposit 4000034737. The checking account was established on 6/1012003. The CD was issued on 9/04/2009. 2. No change of ownership or title has occurred with either account within one year prior to the date of death. 3. No accounts were closed within one year prior to the date of death. 4. As of the date of death, 1/01/2012, there was nu accrued interest for the calendar year of 2012 on either account. The date of death balance for account 108006575 was $1,974.95. The balance for CD 4000034737 was $10,009.13. Pl:,ac note thai CiieGklnQ, aCCC~'_int i<)c~VOv~~~J ri;malilS Gtr?11 b:.CauSt• of lllZ lllter.St disposition on CD 4000034737. The interest is currently deposited monthly into the checking account; we can issue a check as an alternative to the estate should you wish us to do so. If you have any questions, please feel free to contact us. Sincerely, ~ j ~' ~ ~ ,; ^ l/I '~ ' ;4' ~; ~~~E-f'~~G S JI'yler Caldwell ` Acting Manager Hanover Street Office 717-241-2010 1.888.ORRSTOWN