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Home My WebLink About09-26-12J REV-1500 ex(°'-'°' PA Department of Revenue Pennsylvania Bureau of Individual Taxes ~eP+s*a~+*or naveaae Po Box.2aosol INH Harrisburg, PA 17128-0601 F 150561143 OFFICIAL USE ONLY County COtle Year File Number TAX RETURN 21 12 0481 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 169 18 8976 04 06 2012 08 10 1920 Decedent's Last Name Suffz Decedent's First Name KREPS ELMA (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Retum ^ 2. Supplemental Retum 4. Limited Estate ~ qa Future (merest Compromise (date of death arter 12-12A2) g. Decedent Dietl Testate (Attach Copy of Wily ^ T Decedent Mainta netl a Living Trust (Attach Copy or Trust) 9. Litigation Proceeds Received ^ 1p_SpousalP9veM Credo ldate of death between 11-3191 d 1< 1 95 an - - ) ^ 3. Remainder Retum (date of death prior to 12-13-62) ^ 5. Federal Esta[e Tax Retum Required ~ B. Total Number of Safe Deposit Boxes ^ 11.Election to tax under Sec. 9113(A) (A,ttach Sch. O) MI T MI wrcn:wrurvucrv t - I lily SECTION MUBT BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JENNIFER B Fi2PP 71i' 737 8761 First line of address 1 WEST MAIN STREET Second line of address City or Post Office State ZIP Code SHIREMANSTOWN PA 17011 Correspondent's e-mail address: schedules and is based on all D. REGISTER OF WILSE ONLY ~ ~~'7 CO n1 ~7~r -_ m ~vr ~. o " ° a , __ DATE F D 0 _/ C_"*ij r Z, ~-~ -.I7 'n <,_ _,t-, - T t~ rn i~ Side 1 L 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number oeceaenrs Name. Kreps, Elma T. 169 18 8976 RECAPITULATION 1 . Real Estate (Schedule A) .................................................................................... ... 1. 2 . Stocks and Bonds (Schedule B) .......................................................................... ... 2. 25 , 800.00 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. 19 , 347.47 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6. 13 , 927.35 7. Inter-Vivos Transfers & Miscellaneous h{oq Probate Property (Schedule G) u Separate Billing Requested........... . 7. 25$ , 050.85 8. Total Gross Assets (total Lines 1-7) ................................................................... .. 8. 317 , 125.67 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . 9. 15 , 5 95.03 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. . 10. 11. Total Deductions (total Lines 9 & 10) .................................................................. . 11. 15 , 595.03 12. Net Value of Estate (Line 8 minus Line 11) ......................................................... . 12. 301 53 0.64 r 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .............................................. . 13. $ , 385.00 14. Net Value Subject to Tax (Line 12 minus Line 13) .............................................. . 14. 2 93 , 145.64 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. 0.00 16. Amount of Line 14 taxable 2 93 145.64 at lineal rate X .OqS 16. 13 , 191.55 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18. 0.00 i9. Tax Due ................................................................................................................. . i9. 13,191.55 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-12-0481 DECEDENT'S NAME Kreps, Elma T. STREETADDRESS 5225 W[Ison Lane Room 54 CITY Mechanicsburg STATE ZIP PA 17055 Tax Payments and Credits: 1. Taz Due (Page 2, Line 19) (1) 13,191.55 2. Credits/Payments A. Prior Payments 12,544.16 B. Discount 659.58 Total Credits (!\ + g) (2) 13,203.74 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 12.19 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. (5) 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 ............................................................................................................... z 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?....... ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................... ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 M1M1 spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January i, 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 benefciary. 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 taz 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 I'.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. Rev~1503 EXt (6-98) ~~ COMMON WEALTH OF PENNSYLVANIA INHERITANCE TA%RETORN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Kreps, Elma T. 21-12-0481 All propery joingybwnetl with right or sunivorshlp must be tlisclosetl on Schetlule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION LINITVALUE OF DEATH 1 800 shares of Aberdeen Asia Pacific Income Fund -Stock 7.25 5.800.00 2 57a0a5US0 Lancaster County Hospital Authority -Revenue Refunding 20,000.00 Bond -Landis Homes Retirement Community Project - Series of 1998 TOTAL (Also enter on Line 2, Recapitulation) I 25,800.00 (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) Aberaeeri Asia-Y3c1riC'1nC0me tuna (rHliJ ri15L0riCa1 YIlae UdCd - rngc , vi Apsril 1II. 2012 10:36AM Ef ILS. Markets Open. S&P 500 -0.27 % NYSE -025 % Sign In or Rogister ,f ~<-~ ,. -,( Submit Quar Opgrade to Pro Home Rankings Sectors Screener News Pro Strategy Topics E:onomy SupVort SShares Fixetl Income ETFS Leam Potential Benefits & Get Fund Info for Over 40 Fixetl Income ETFS. ww.,.lshares mmlF'yemnwi FTTN Black Goltl Rush A Boom in Domestic Oil Exploration Fuels Stock, Buy Vour Shares Today! ww.le~rr4 r s k ; Buv Municipal Bonds National Municipal Inventory Below Markel Tax-Free Bonds w..wsmererG es° ~m AdDhoins D Aberdeen Asia-Pacific Income Fund (FAX) 7.42 +0.03 +0.41% qpr 18, 1036AM Go Pro wetcn Quote ' InteraIXive Chans Pro Ratings Key Stets Pedonnance ' Valuation Historical Data News '.. Dashboard Financials ' R .n 91°`" cma Aberdeen Asia-Pacific Income Fund Historical Price Data Select from over 70 financial rankings Stag Date: Apr - ~ 2012 -. End Date: Apr I' 2012_ Get Data Oate Open High Low Get Historical Da[a Symbol _ Go Hiah Diviclend ETFS See A List Ot High Dividend ETFS & Make Smart Investments Today! Fl~anracm-wmlt=rc° Pro Data Expon Affordable: Term Insurance Term Life Insurance As Low As $21 Per Month Close Volume For $500,000 Of Coverage MatlJle_com 7.26 466113 April 9, 2012 722 April 5, 2012 __~_~-_~ 7.29 7.29 7.20 7.30 7.27 7.25 High Low Mean Average 4/5/12 7.30 7.21 7.255 4/9/23 7.29 7.20 7.245 7.25 800 Shares X $7.25 = $5,800.00 724236 Best Dividend Stocks ---- Forget low-yield safe havens. Buy these 2 high -yield stocW;. WallStrae~nally nmlFmsRecort MDhoieea ~ FAX News options Imide the Wall Street Casino Apr 16, 10:OOAMInvestor Place Aberdeen Asia~Pacl6c Income Fund, Inc. Announces RecoN Date end Payment Date for Monthly Distnbutwn Apr 16, 11:03AM PR Newswire AbeNeen Psia-Pacific Income Fund, Inc. Announces Payment of Monthly Distribution Apr 13. 12:17 PM PR Newswire Aberdeen Asia PaciAC Income Funtl, inc. Announces Pertonnance Data and PoMOlio Composkion Apr O4, 1:25PM. PR Newswire Recent Quetes Symbol Price Chg Chg %Markat Cap FAX---__-T.42 +OA3-~~+041% http://ycharts.com/companies/FAX/historical_date/price?start month=4&start_day=5&star... 4/18/2012 Create Watclllist from Stock Quotes Aberdeen 001416 rllrll'lll'llrlllllrllllll'I'11111111111111111111111111)Irlrlrllr ELMA T KREPS 5225 WILSON LN # 220 MECHANICSBURG PA 17055-6663 ~omputershare Computershare PO Box 43078 Providence,R102940-3078 Within USA, US territories 8 Canada 800 647 0584 Outside USA, US to«itories 8 Canada 787 575 3100 www.c om p uters hare. co Ma bend ee n Holder Account Number 00000059277 I N D -~- Record Date 29 Feb 2072 Check Number 0078756989 SSNRIN Certified Yes W ICSOWSDOM_PGLFAXF2t165P 44000/00141N1111141 Nil Aberdeen Asia Pacificin~ome lurid -Dividend Payment. 1~' '1' ~k' Dividend Confirmation PaymentDatel Payment Description I Participating I Dividend Gro s s I Deduction Deduction I Net ShareslUnits Rate ( $ ) Dividend Amount ($) Type Dividend ($) 16 Mar 2012 Ordinary Income 600 $0.03500 28.00 O.DO N/A 28 00 Total Distribution 28.00 0.00 . 28 00 Year-TO-Date Paid 56.00 0.00 . 56.00 ^ 1UDC FAX F ~" 070070003 OOHXOA-PP I~ F-` J H ~, l ~= '.'~ vRC ~3~ - .a'"a'e YXe 6^Gn' 3.-a - G8 `_~~ Pa>~~~R O`vFi YC$ i°e --Q m nl' G~,~~'E F ~y 8a~~-,~" 38. -> F3ee ~C !i m$4 - sa~~ _; eee_ oa. mss gel ~~-- - ~~` _~~i ca~a$F: ~' "o a~ N8 =°°f o a=' ~. '71~'n '3 ~: p: - m~~ m 5. o <> g~mz RR ;8 m 3 Ao_ 2 , = i. n'i°! o ~a'~F ~oR Y m e ___ D z~: e' R9 ~ ?63~Z 3~ a = efi~S3 o - ~m~~a z _~~z_; '~ - -'s '_ 2 `"~A~~B o `Ss? g° R.1" . an : '~. a '=5x > =F~>,e ~ =~s=> s ^''"a~ F :.5~EaRnei// ~a: _ 333y Y^ iR CO S "ao aRe a ee ~s Z m ~+ m ~ y m .. ~ o~° i 0 m Z z y O ~ n m N -~ ~ a m . { y ~ C~ n° m m ~ ~ o ~ "' m z c ~ z ~ z -~ m y F o ~~ Om >~ y 2y ~~ x o~ ZO O T m~ n ~ z ym C ~ ~ < ~, c ~ °° y `_ D 1 ~ Z L ~ ~ y O n r °a ~ ~ m ~ 7J ~"~ m '~" N O O r H ~ iii A I b C I~ ~ _y ~I ~ I Iil l C Rev-1508 E%x(6.99) COMMONWEALTH OF PENNSYLVANIA INMERITgNCE TA% RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8L MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Kreps Elma T. 21-12-0481 Indutle the proceetls o(litigation and the tlate the proceetls were receivetl by the estate. All property jointly-owned with the right of survivorship must be tlisclosetl on schetlule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Cash 50.00 2 PNC Bank -Checking Account No. 5005799678. Date of death balance $9,656.11. This 9,656.11 account is non-interest bearing. 3 Jewelry -Value per appraisal. 9,491.36 4 Personal Property -Sold at private sale 150.00 TOTAL (Also enter on Line 5, Recapitulation) I 19,347.47 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. F~onn PA-1500 Schedule E (Rev. 6-98) May, L. LUIL L:LII'IVl' YIVI. ~HN~ - iv u. u[ii ~, !~ i ~lV~ LEt~DIttt3TFlE WAY May z, zolz 7ennifer B Hipp C/O James D Bogor Esq. One W Main St Shiremanstown, PA 17011 RE: Etna T Kreps SSN:169-18-8976 DOD: 04-06-2012 Deat Ms. Hipp: In respoztse to your request for Date of Death (DOD) balances far the customer noted above, our records show the following: Checking Account Account # 5005799678 - Established: 10-2I-2009 ELMA T KREPS DOD ba]ance: $ 9,656.11 non interest bearing Please note that this office provides date of death balances for deposit acceunts (IRAs, CDs, Checking and Savings). R'e do not process any financial transactions or provide statements. if you need assistance with any of these items, pease call 1-888-PNC-BANK (1-888-762-2265) or stop by your Iocal PNC Bank branch office. Siricerely, National Financial Services Center PNC Bank, N.A. Member FDIC This message is intended for the use ofthe individual or entity to which it is addressed and may contain information that isprivileger~ confidential and exempt from disclosure amder applicable law. If the reader of this message is not the intended recipient or the employee or 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 not fy me immediately by reply or by telephone cR 800-762-7775 and immediately destroy this faxed document. Page 1 of 1 This estate jewelry appraisal was prepared by Henderson & Co. Jewelers, Inc. Windsor Park Shopping Center Mechanicsburg, PA 17050 (717) 766-7771 for: Estate of Aima Kreps 5535 Westbury Drive Enola, PA 17025 This appraisal was prepared April 26, 2012. The following metal prices are from the date of death. The price of gold was approximately per ounce $1,631.00. The following equipment was usr'd in preparing this jewelry appraisal: Binocular Microscope Dial Gauge Table Gauge Electronic Scale Refractometer Ultraviolet Light The appraiser was David A. Henderson, Gemologist of the Gemol '' ~;,~- America, no. 3561240. -~--~~~ '- G.LA. grading terminology was used in preparing this jewelrq-appt sa1'~~-.,4__--~ ~~ This appraisal was prepared for estate purposes only. The values given represent a fair price that the items could be expected to bring in a reasonable time period if sale was necessary to settle the estate. This is based on prices obtained for similar items in our area at the time this appraisal was prepared, or recent auction prices frar similar items. The condition of the gems and their mountings was factored in when arriving at these values. This jewelry appraisal does not represent an offer to buy nor does Henderson & Co. Jewelers have a stake in these items. WEDDING BAND This is a basic half round band ring in 14 karat (stamped) white gold. The inside of the ring is machine engraved MWK AND EET 2-2D-fi5. The ring is 2 mm wide and weighs 1 dwt. / 1.7 gr. Condition of ring at time of examination was very good. ESTATE VALUE ..........................................$44.36 GYPSY SET DIAMOND RING There is a single round diamond gypsy set in this yellow gold ring. The ring is of ,~st construd5on and has a Florentine finish. Top of this ring is hollow and open backed. The ring is stamped 14 karat. Top of ring measures 7,93 wide mm and 4 mm high. At the backthe ring tapers to 2.01 mm wide and 1 mm thick. Condition of the ring was: good at time bf examinatidn. Weight of mounting and diamond is 2.7 dwt. / 4.2 gr. DIAMOND: One Early Round Brilliant Cut Genuine Diamond Diameter: 4.7 mm Depth: 2.61 mm, 55.5% Weight:.35 prat by formula Clarity: II Color: L Comments: The culetof this diamond is medium. Symmetry of this stone is fair and the polish is good ESTATE VALUE ........................................$325.00 MULTI-DIAMOND ENGAGEMENT RING This two-tone ring features a center round diamond flanked by pairs of smaller round diamonds. The center diamond is held by four prongs and the side stones are channel set. The rings rounded shank is yellow gold. The rings top and head are white gold. At time of examination a soldered spring type ring sizer was in the rings shank, this prevents any view of the stampings. The ring tE~str to approximately 14 karat. Total weight of the mounting and diamonds is 3.1 dwt. / 4.9 gr. CENTER DIAMOND: One Round Brilliant Cut Genuine Diamond Diameter: 7.54 mm to 7.58 mm, 7.56 mm averege Depth: 4.51 mm, 59..7% Weight: 1.57 cart by formula Table: 4.94 mm, 65.3% Crown:.91 mm, 12.0% Pavilion: 3.4 mm, 45°10 Clarity: VSl Color: F Comments: The girdle of this diamond is slightly thick to knife edge and waxy. A wide (2.3 mm) natural is visible as set. The culet is very small, cut and finish are very good. SIDE DIAMONDS: Four Round Brtlliant Cut Genuine Diamond Melee Diameter: 2.3 mm Weight:.045 carat each, .16 ct. t.w. Clarity; SIZ to I, Color. H-J Total diamond weight in ring is 1..75 prat by formula. ESTATE VALUE .....................................$6,703:00 SEVEN DIAMOND BAND (matches above engagement ring) This two-tone band ring also has a soldered spring style ring sizer in its shank. The seven round diamonds are channel set. The shank is yellow gold and the top of the ring is vvhfie gold. The sizer prevents viewing stamps inside the ring, however it tests to approximately 14 karat Condition of the ring at time of examination was good. Total weight. of the mounting and diamonds is 2.1 dwt. / 3.3 gr. DIAMONDS: Seven Round Brilliant Cut Genuine. Diamond Melee Diameter: 2 mm Weight:.03 ca2t each, .21 ct. t.w. Clarity; SI Color: H-I ESTATE VALUE .......................................$304.00 ]ABEL ADD-A-LINK BRACELET There are six sapphire and diamond links in this bracelet. The links were cast in 16 karat white gold. The snake chain and clasp that complete the bracelet are white gold filled. The sapphiires are arranged in round clusters with a diamond in the center. Also there are three diamonds bead set on a leaf-like trim for each link. All gems in the bracelet are round. Condition of the bracelet at timc; of this appraisal was excellent. Total weight of bracelet with gems and w. g, f, sections is 12.5 dwt. / 19.5 gr. SAPPHIRES: Thirty Six Round Faceted Genuine Sapphires (six in each cluster) Diameter: 2 mm Color: medium light to saturated pure blue Clarity: slight inclusions DIAMONDS: Six Round Brilliant Cut and Eighteen Single Gut Genuine Diamonds Diameters and Weights: 6 - 2.2 mm, .04 carat each, .24 ct. t.w. (full cut) 6 -1.8 mm, .025 ct. ea., .15 ct. t.w. (single cut) 12 - 1.5 mm, .015 cL ea., .18 d, t.w. {single cut) Clarity: VS Color: G-H ESTATE VALUE .........................................,.......$1,500.00 ]ABEL SAPPHIRE AND DIAMOND RING This fashion ring fieatures a diamond shaped cluster bf twelve round ~pphires surrounding. four round diamonds. All stones are prong set. The rings shank is narrow with airline openings. The mounting was cast in 18 karat (stamped) white gold. Tap of the ring measures 15 mm x 12 mm (5/e in. x ~h in.) Condition of the ring at time bf examination was good (several diamonds are dhip~xd or abraded). Total weight of mounting and gems is 2.4 dwt J 3.8 gr. SAPPHIRES: Twelve Round Faceted Genuine Sapphires Diameter: 2.3 mm to 2.4 mm Color: medium saturated pure blue Clarity: light to moderate indusions and silk in some DIAMONDS: Four Round Brilliant Cut Genuine Diamond Melee Diameter: 2.4 mm Weight:.05 ct., .20 ct. t.w. Clarity: VS Color: G-H ESTATE VALUE ................................$275.00 BLUE ZIRCON AND DIAMOND RING This 18 karat (stamped) white gold ring was assembled from cast components. F~ center round blue zirmn is held by for prongs. The by-pass shank wraps around the zircon. One side of the shank is set with eight baguette diamonds and one round. The other side of the shank has seven round diamonds in it. The top of the ring measures 13.16 mm at the widest. The shank tapers down: to 1.65 mm wide and 1.36 mm thick at the back. Condition of the ring was good at time of examination. (There is some abrasion of the zircon and one diamond baguette diamond is chipped.) Total weight of the mounting and gems is 3.3 dwt. / 5.2 gr. ZIRCON: One Round Faceted Genuine Blue Zircon (All blue zirmn starts out brown as it comes from the earth, gentle heating will turn many permanently blue.) Diameter: 7.36mm Color: medium light, teal-blue Clarity: very clean DIAMONDS: Baguettes: Eight straight baguette cuts Dimensions and 1R/eights: Assorted sizes frdn 2 mm x 1.25 mm to 1.25 mm x 1.25 mm Approximately :015 to :02 ct. ea., Z3 ct tw. Clarity: SI Color: H-I Rounds: Seven round brilliant cut and one single cut Diameters and wNights: 1- 1.3 mm, .01 dt. (single cut) 7 - 1.7 mm to 1.$ mm, .02 ct. to :025 ct., .19 ct. t.w. Total diamond weight in ring is approximately .20 carat. Clarity: SI to II Color: H-I ESTATE VALUE .........................................$340.00 Rev-1509 EXv (6-961 ~ ;~ SCHEDULE F DDMMDNwEgLTH DRPENNSVLVgNIq JOINTLY-OWNED PROPERTY INHERn'gNCE TA%RETDRN RESIDENT DECEDENT ESTATE OF Kreps, Elma T. Han asset was metle joint within one year of the tleeetlant's tla[e of tlealh, It must be reports SURVIVING JOINT TENANT(S) NAME ADDRESS A. Roger D. Kreps 5535 Westbury Drive Enola, PA 17025 B. C. JOINTLY OWNED PROPERTY: (FILE NUMBER 21-12-0481 on schetlule G. RELATIONSHIP TO DECEDENT Son ITEM NUMBER LETTER FOR JOIN TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH ALOE OF A.iSE % OF DECD'S INTEREST DATE OF DEATH DECEDENT'S NTEREST 1 A Janney Montgomery Scott -Investment 27,854.70 50 000% 13 927 35 Account No. 7449-1615. . , . TOTAL (Also enter on Line 6, Recapitulation) I 13,927.35 (If more space is needed, atltlitional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Trusted Advisors fom Generations April 1.9, 2012 Jennifer Hipps, Esq. Attorney at Law 1 West Main Street Shiremanstown, PA 17011 RE: Elma Kreps & Roger Kreps Account # 7449-1615 Dear Ms. Hipps: 4i~ Eriurd t.u.id Suite :SIi~ Li~n:~~~uc'. PA 1 l0-l:i 71 7. ~3I.a4UU ~.tc i17.7;1.~-!ll im~ru~.jauncv.coui This letter is to inform you of the value of the above reference account on April 6, 2012. 10,000- Cumberland County PA Muni Bond (Cusip # 230614-FC-8) $10,,279.10 20,000-General Motors Accept Corp Bond (Cusip # 3704A0-HK-1) $17,.700.60 $27,979.70 - 125.00 (debit balance) $2;7,854.70 Also enclosed is a new account application for Roger Kreps to complete so we can open a new account to journal the funds into. We will need an original death certificate for Elma Kreps to proceed with 1:he distribution of the existing account to Roger & his wife. Let me know if I can be further assistance in this matter. ~eT'~`f, \. Cfiarles A P s, CFP®, AAMS Senior resident/Investments Jaruirc AI nir~onu~i} Scott i ~.~ G]rn J~,ei. KSJE • FIh'R~ v SIPI: Jennifer B. Hi From: Pass, Charles <CPass@janney.com> Sent: Wednesday, April 25, 2012 11:29 AM To: Jennifer B. Hipp Subject: Re; Joint Account for Kreps Ms Hipp This is to confirm our conversation: The Kreps account has been a Joint Account since October 25. 2005. Should require further information, please feel free to contact us. CAP Charles A Pass, CFP®, AAMS ~ Senior VP/Investments 0 717 731 4400 ~ 800 622 7200 ti._.~- - Janney Montgomery Scott LLC 20 Erford Rd ~ Suite 315 ~ Lemoyne PA 17043 cpassC~lanneV.com Janney: The Highest Standard of Success in Financial Relationships. Janney Montgomery Scott LLC (Janney) will not accept orders and/or instructions for the purchase or sale of a security or other product via an e-mail transmission. This electronic communication is intended only for [he person or entity to which it is addressed and may contain confidential, proprietary or privileged material. Any review, re-transmission, dissemination or other use aR this information by persons or entities other than the intended recipient is prohibited. No confidentiality or privilege is waived by any accidental or unintentional transmission. If you received this electronic communication in error, please contact the sender immediately and delete the material from your computer. Janney cannot guarantee the confdentiallty of the material transmitted and reserves the right to monitor all a-mail communications through itr networks.. Please go to htto•//www iannev com for additional terms and disclosures relating to this electronic communication. Rev-1510 EX~ (6-99) SCHEDULE G INTER-VIVOS TRANSFERS & COMMnNwE/,LTHOr RENNaY~VANIh MISC. NON-PROBATE PROPERTY INHERILINCE TA%RETURN RESIpENi UECEOENT ESTATE OF FILE NUMBER Kreps Elma T. 2~_~~_nea~ This schetlule must be completetl antl filed iRhe answer to any of questions 1 through 4 on the reverse sitle of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESgCpRIPTION OF PROPERTY THE DATE OF TR~ANSFERSATTACIITA COPY of THE DEED OR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °s of oe:co~s INTEREST (IF APPLICABN E ) TAXABLE VALUE 1 Asbury Foundation'- Single-Life Charitable Gik 8 385 00 Annuity for Elma T.IKreps. Account No. 02-1053. The , . 8,385.00 charitable remaindl;r beneficiary of this account is Asbury Atlantic, Inc. 2 M & T Bank - Mauride W. Kreps TUW FBO Elma Kreps 249 665 85 . This trust was estaf~lished per the Last Will and , . 249,665.85 Testament of Maurid:e W. Kreps, a copy of which is attached hereto. Tlye remainder beneficiaries of the trust are Roger D. Klreps, Debbie Kreps and Heather E. Kreps. No inheritance taxes were paid on this trust upon the death of Mlaurice W. Kreps. TOTAL (Also enter on Line 7, Recapitulation) I 258,050.85 (IF more space is neetled, atlditional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) `ASBURY \~ F O U N D A T I O N July 16, 2012 James D. Bogar Attorney at Law One West Mairl Street Shiremanstown, Pennsylvania 17011 Re: Single-Life Charitable Gift Annuity for Elma T. Kreps Annuity # 0,2-1053 Annuity Date: March 22, 2002 Dear Beth, Per your request is a copy of the "End of Contract" report for Elmia T. Kreps. If you require adlditional information, please feel free to call me a 301-216-4051 or email to dpeel<s(a asburv oro er ly, l eborah J e ~ ~. Planned Giving f~lanager Asbury Foundation, Inc. 201 Russell Avenue • Gaithersburg, Maryland '10877 301-216-4050 End of Contact Repot 04/01/2012 -- 04/30/2012 Elmo T. Kreps SSN = 169-18-8976 DOB =-08/10/1920 --DOD = 04/06/2012 r.~~cf ye rccounr. Annuity No: Gift Date: Gift Value: EOC Date: EOC Balance: Unrecov. Basisr) Endowment (Ben. Care End.) 02-1053 03/22/2002 $15,000.00 0410912012 $8,385.00 $0.00 Asbury Atlantic, Inc. -- 100.00 °/ _ $8,385.00 Totals: $8,385.00 $0.00 1. Last column states the /RC section T2(bJ unrecoveretl basis Ior each annuity. This amount shoo/d be deducted on the annuifanCs final income tax ref x/7/20/2 Copyright (c) 2012 Crescentlo Interadlve, Inc. Page l of 4 Document # 03-1053 Tuesday, July 17. 2012 GIFT ANNUITY RECORD INFORMATION '/17/2012 Status In-Active Type One Life Document # 02-1053 State Law PA Gift Date 03/22/2002 Payout Date 07/10/2002 Contrib. DT 03/22/2002 EOC Date 04/09/20L AFR Rate 5.4% Payout % 9.8% Frequency Quarterly URB Amount $.00 Property Value $15,000.00 EOC Balance $8,385.00 Cost Basis $6,845.33 Charitable Deduction $6,625.56 Page 1 ONE LIFE GIFT ANNUITY PREPARED FOR Mrs. Elma Kreps AN EDUCATIONAL SERVICE PROVIDED BY Mr. Matthew Madden Wesley Affiliated Services Foundation Bethany Village 3215 Wesley Drive, Mechanicsburg, PA. 17055 Phone: 717.591.8019 Educatipnai Service Provided by Wesley Affiliated Services Foundation -~~~~ ~~~ ~~~,..a~ o vy ~a escenuo interactive, inc. Version 2002.1 Copyright (c) 2002 FIRST PERSON Mrs. Elma Kreps AGE 82 ~ Eem.~- ~~?met a Ole .-tz ~ ~"~`" 9 GIFT AMOUNT CHARITABLE DIEDUCTION ANNUITY OF 9.$0% TAX FREE EFFECTIVE ANf~UITY RATE $15,000.00 $6,625.56 $1,470.00 68.60% 14.0% INCOME TAX INFORMATION QUARTERLY ANNUAL PAYMENT TOTALS Ordinary Income $115.40 $461.58 Capital Gain P~lyout $0.00 $0.00 Tax Free* $252.11 $1,008.42 ANNUITY AMOUNT $367.50 $1,470.00 * Tax Free Until 2010 March 18, 2002 An Educational Service Provided By Page 4 of 9 The Charitable Gift Annuity is a combination of a gift to charity and an annuity. For senior persons, annuity rates may be 8%, 9% or even higher. Since patt of the annuity payment is tax free return of principal, the gift annuity may provide the donor with. a very substantial income. The combination of partially tax free income and the initial charitable deduction makes this agreement quite attractive. And after all payments have been :made for the life of the annuitant, a favorite chanty will benefit from the charitable gift. Partly Tax Free Payrztents A gift annuity is a cpntract between the charity and the individual. The individual, referred to as the annuitant, trarpsfers property to the chanty and the charity promises to pay a given amount at the end o$ each selected payment period to one annuitant for life or two annuitants for both lives. Part of the payment is interest earned and is taxable as ordinary income. Part of each payment is return of principal and is tax free. However, if an annuitant survives past his or her life expectancy, all later annuity payments will be ordinary income. Gifted Property Cash or appreciated property may be transferred to chanty in exchange for a gift annuity. With appreciated praperty, a portion of the capital gains tax is avoided. Part of the gain is allocated to the charitable gift amount and there is no capital gains tax on that portion. The rest of the gain is allocated to the annuity portion and is taxed each year over the projected life expectancy of the annuitant. Since the tax is spread out over the life of the annuitant, and the annuitant is receiving in part tax free income, the transfer of appreciated property in exchange for a gift artnuity can generate very favorable results. Fixed Payments Gift annuities are most attractive to senior persons. The annuity amount is fixed and will not change regardless of current investment or market conditions. Since the more senior person is probably more easily able to plan for the future with a fixed payment, the, gift annuity seems most appropriate for a senior individual. March 18, 2002 Page 5 of 9 An Educational Service Provided By One Life Donor Mrs. Elma Kreps Gift Amount $15,000.00 Gift Date 03/20/2002 First Person Mrs. Elma Kreps Birth Date 08/20/1 J20 Date of 04/20/2002 Cost Basis $15;000.00 First Ann. Payment Payment Freq. QU/bRTERLY (Payments at End of Selected Period) Annuity% (A) Annual Aglnuity Payout Gift Amt. X Annuity (B) Factor Age 82 $1,470.00 (A) 5.5852 (B) (IRS Pub. 1457, Table S) AFR of the Mlonth 5.4% (C) Adjustment for time of Payment (IRS Pub 1497, Table K) 02',00 (C) End of Period 1 1.0000 Annuaf 2 1.0133 Semi-Annual 3 1.0200 Quarterly 4 1.0245 Monthl (D) Adjusted Factor Line (B) x Lind (C) (E) Present Value of Annuity Line (D) x Line (A) (F) Amount Transferred (G) CHARITABLE GIFT VALUE Line (F) less Line (E) 5.6969 (D) 4.44 I (E) (F) (G) March 18, 2002 User Selected Annuity Rate Page 6 of 9 An Educational Service Providetl By 9.80 °i° One Life (H) Unadju$ted Expected Return Multiple (Reg.Sec. 1.72-9, Table V) (I) Adjustment if Not Monthly (Reg. Sec. ,1.72-5(a) (2)) (J) Adjusted Expected Return Multiple Line (H) Plus Line (I) (K) Expectep Return Line (J) Tiifies Line (A) (L) EXCLUSION RATIO Line (E) DiNided By Line (K) (M) Amt Exq'luded From Ordinary Taxation Exclusion (Ratio Times Annuity Line (L) Tirt~es Line (A) (LR.C. Seci 72(b)(3)) (N) Basis Allpcated to Annuity Basis Timej; Line (E)/GIFT (O) Gain Alldcated to Annuity Line (E) Legs Line (N) 8.4 (H) -0.1 (I) 8.3 (J) $12,201.00 (K) 68.6% (L) $1,008'.42 (M) $8,374.44 (N) $0.00 (O) (P) Gain Eadh Year $0..00 (P) Line (O) Di~jided By 8.3 (Not to Exceed Line (M); Assumption: Separate Prop. of First Ben.) (Reg.Sec. 1',1011-2(al(411 SUMMARY OF ANNUITY CHARITABLE DEDUCTION $6,625.56 EXC'~USION RATIO UNTIL 2010 68.6% INCOME PRO RATA EACH TAX FIRSfi PAYMENT PAYMENT ANNUAL Ord.lncome $40.44 115.3950 $461.68 Cap. Gain $0.00 0.0000 $0.00 Tax f=ree $88.35 252.1050 1 008.42 Ann. Amt $128.79 367.50 $1.470.00 March 18, 2002 Page 7 of 9 An Educational Service Providetl By First Person Mrs. Elma Kreps Birth Date 8/20/1920 Gitt Date 3/20/2002 Date of 4/20/2002 Cost Basis $1$,000.00 GiftAmount $15,000.00 First Ann. Payment Payment Freq. QUWRTERLY (Payments at End of Selected Period) ve Equivalent An (A) Annual q'nnuity (B) Exclusiorn Ratio (C) Excluded Amount Line (A) x Lire (B) (D) Capital Gain Each Year Tax Rate 20.00% (E) Equivalent Amount of Ordinary Income (F) Return of',Principal Each Year (G) Equivalent Amount of Ordinary Income f,Line F /(1-27.80% Tax Rate)) (H) Total Equivalent of Ordinary Income (I) Effective Ah-tount Transferred (Gift Amount Liess Tax Savings) (J} Effective equivalent Annuity Rate (Line H/Line I) (Compared to Taxable Investments) (K,l Effective l3quivalent Annuity Rate (Line H ' (1-TaDc rate)/Line I) (Compared to lax Free Investments) Initial Hate Incomd Tax Saving Capital Gain Payout Tax Frye Payout March 18, 2002 $1,789 $0 $373 An Educational Service Provided By Rate Calculation $1,47G.00 68'.6% $1, 008.42 $0.00 $0.00 $1, 008.42 $1,381.40 $1, 842.98 $13,211.00 9.80% 11.13% 11.13% 13.95% (A) (B) (C) (D) (E) (F) (G) (H) (J) (K) Page 8 of 9 _ ears ' Mrs. Elma Kreps TOTAL AMOUNT $15,000.00 ORDINARY CAPITAL INCOIME GAIN PAYOUT Annuity $1,470.00 Char. Gift $6,625.56 Capital Gain $0.00 Basis :8,374.44 TAX FREE CUMULATIVE RETURN CAPITAL GAIN UMULATIVE TAX FREE 2(102 $271.23 $0.00 $592.56 $0.00 $592.56 2043 i - 461.58 0.00 1,008.42 0.00 1,600.98 2404: 461.58 0.00 1,008.42 0.00 2,609.40 20U5 461.58 0.00 1,008.42 0.00 3,617.82 2A06'i '461.58 0.00 1008.42 0.00 4 626 24 20(17: 461.58 0.00 1,008.42 0.00 . . 5 634 66 ~20tl81j 461.58 0.00 1,008.42 0.00 , . 6,643.08 20A9 ',461.58 0.00 1,008.42 0.00 7,651.50 2Q1~ 747.06 0.00 722.94 0.00 8,374.44 2'01 I! 2012 ' 1 470.00 1 470 00 0.00 0.00 _ 0.00 8 374.44 ' , . 0.00 0.00 D.00 8 374.44 20 13. 1,470.00 0.00 0.00 0.00 , 8,374.44 20'I4 1,470.00 0.00 0.00 0.00 8 374 44 2475,; 1,470.00 0.00 0.00 0.00 , . 8 374.44 .2016 201 ' 1 ' 70.00 0.00 0.00 0.00 , 8 374.44 ; 7 y 1,, 70.00 0.00 0.00 0.00 8,374.44 2117;$ 201 1,#70.00 0.00 0.00 0.00 8,374.44 5 2020'' 1,4170.00 1 470 0.00 0.00 0.00 8,374.44 201 ~ ' , .00 0.00 0.00 0.00 8,374.44 . 2A22 : 1 70.00 0.00 0.00 0.00 8 374.44 2p'~~ 1, 70.00 0.00 0.00 0.00 8, 374.44 , 1,470.00 0.00 0.00 0.00 8 374.44 2024 1,470.00 0.00 0.00 0.00 , 8,374.44 2025 1,470.00 0.00 0.00 0.00 8 374 44 2026 ' 2( 27 ' 1 70.00 0.00 0.00 0.00 , . 8 374.44 1 1,4;70.00 0.00 0.00 0.00 8 374.44 2028 1,4!70.00 0.00 0.00 0.00 , 8 374.44 2025 ! 203q ' 1,470.00 0.00 0.00 0.00 , 8,374.44 1,470.00 0.00 0.00 0.00 8 374.44 2031.' 1 470.00 0.00 0.00 0.00 , 8 374 44 2032 ' 1,4b0.00 0.00 0.00 0.00 . 374.44 8 2033 ' 1,470.00 0.00 0.00 0.00 , 8 374.44 2034 1,40.00 0.00 0.00 0.00 , 8 374.44 2035.. 1,470.00 0.00 0.00 0.00 , 8 374.44 2tl36 1 4 0.00 0.00 0.00 0.00 , 8 374 44 2037 ! 1,4p0.00 0.00 0.00 0.00 . 8 374.44 2038 ' 1,470.00 0.00 0.00 0.00 , 8,374.44 2039' ! 1,470.00 0.00 0.00 0.00 8,374.44 2040 ! ' 1,470.00 0.00 0.00 0.00 8,374.44 2041, _ 1,470.00 0.00 0 00 0.00 8 374.44 Note Tax-Free return of basig not recovered by date of death may , be deducted on last income tax return. See IRC Sec. 72(b). March 18, 2002 Page 9 of 9 An Etlucational Service Provided By N ~ ^ W Q ~+ 1 Y O i 0 _ W ~ L 5 1.P y~ J W O ~L U 0 +.. a~ c .~ E a~ w 0 N d R a N C O .a E N A O L m v v N m d 'O O a` U .' d N A c 0 .~ w ~ F+ V ` V N O / ~ y. ^^,, W N r ~ ~ V i _ MMN ^W W a 1 y ~ ~ _ °' a Y ~ G _~ Q W i ZRI' O y y N ~ ~ O ~ .~ Q ~ N y T I >. L N S2 O p L +r is '-' fC C O. O L O. ~~ O L y Q~ L N ~ d :~ '~'~ 'L ~ .~ f- fC ~+ d 3 Q d C O V ~ y w ~ d ri ~ A, W ~ O N O ~ " y T 1 ' a °~ w ~ °= a i L (/1 f0 ~ ~ .~ ~ ~ ~ ~ ~ M Q~ ~ ~ ~ O ~ ~ C _ y O . ~' d ~ r-~ ~ O O O G O p 0 O A 0 a ~ . ~ Q. w N L ++ V O L .N C ~ V ~ ~ ~ !/1 ~ O OD ~ CC G L O y T Q U O ~ ~ ,a > ~ L "~ • d VI ~ ~ ~ O ~ x m ~~ r w 0 r~ rn R a ~; 0 a E N A O v s Vl A 9 d N T m d v_ 'o a` v .~ N c 0 .~ 9 W Q N 0 0 N W L L G Estate valuation - Ereps, Mauzi ce w Date of Death! . 09/06/2012 Valuation Dater 09/06/2012 Estate of: Maurice W. Rreps TUw FBO Elma Ereps Processing Date: 06/~l8/2012 Account; 311151609 Report Type; Date of Death ' s u ~ File ID; Maurice W Erep 311151609 EState Va1 Shares Security or Par Description Mean and/or High/Ask Low/eitl Div and Int Security Atlj u:3tmen is Accruals Value 1) 950.75 WILMINGTON FUNDS (971810308) PRMTM MMF SEL N/A Mutual Fund values reported to NASDAQ No pricing information 2) 462.62 WILMINGTON FUNDS (971810308) PRMTM MMF SEL Mutual FUnd values xeported to NASDAQ No pricing information 3) 30000 UNITED ESTATES TREASURY BD (912830EE4) Drc y /1990 Mat: 02/15/2020 8.58 09/05/2012 09/09/2012 150.25000 150.21900 A/8 151,53900 151.50800 A/B Int: 02V15/2012 to 04/06/2012 150.579000 9) 195,619 DREYFUSXLAUREL FDS TR (261980668) ' INTL BDiFD CL I Mutual gVnd (es quoted Dy NASDAQ) 09/05 /2Q12 16,58000 Mkt ' 16.!i80000 5) 501.89 MFS SERA TR X (55273E690) EMER ME (IDEBT I Mutual Elund (as quoted by NASDAQ) 04/05/2012 15.11000 Mkt 15.710000 6) 1011.998 HELLS FA)iG0 ADVANTAGE FDS (999850582) wFA INTL BD INST Mutual nd (as quoted by NASDAQI . 09/05/20 2 11,25000 Mkt 11.250000 7) 1324.55 ARTIO GI~18AL INVT FDS (09315J860) GLBL HI YkD I Mu tuel Fgntl (a8 quoted by NASDAQ) 09/05/2012 9.67000 Mkt 9.6'70000 8) 1507.109 RIDGENOR~N FDS (766287678) SEI% FLR HI I Mutual F'~nd (as quoted by NASDAQ) 04/OS/20y2 8.64000 Mkt 8.540000 9) 7fi9.702 VANGUARD 'FIXED INCOME SECS FD (922031109) L TRM INV~RD I Mutual Fuhdlas guotetl by NASDAQ) 04/05/2012 10.21000 Mkt 10.2].0000 10) 1697.691 wILMINGTO FUNDS (971810811) BOMET INS L I Mutual Fu d values Yeportetl to NASDAQ 09/05/201 9.98000 Mkt 9.980000 111 4291.082 WI LMINGTOI{ FUNDS (971810845) INTRM BD T~NSTL I Mutufll Fuhd values reported to NASDAQ 04/05/2012 10.56000 Mkt 10.580000 12) 1732.37 wILMINGTO[4 FUNDS (971810597) S/T CORP I~JSTL I Mutual Fund values reported to NASDAQ 04/05/2012 10.27000 Mkt 10.270000 N/A 45,263,70 357.28 3,243.36 1,563.56 11,389.98 12,806.90 13,322.84 7,807.61 16,993.96 45,399.65 17,791.44 Page 1 This report was produced with Estate Val, a protluct of Estate Valuations a Pricing Syat ems, Inc. If you have questions, please contact EVF Systems a[. (818) 313-6300 or www.evpays.can. (Revision 7.1.1) D9te of"Death: 09/06/2012 Valuation Date:-.09/06/2012 Processing Date:-06/16/2012 Snares Security - or Per Description H4:gh'/Ask ' Low/Bid' 131 104,259 WT NUT FD (929348769) CRM MDCP VAL I Mutual Fund (as quoted by NASDAQ) 09/05/2012 14) 120.135 LOONIS SRYLES FDS I (SA 3995816) SML CP VAL INS Mutual Fund (as quoted by NASDAQ) 04/05/2012 151 325.521 ADVISOR INNER CIRCLE FD (0075BM634) LSV VAL EQ FD Mutual Fund (as quoted by NASDAQ) 09/05/24}2 16) 723.42 INSTIT IONAL EQUITY FDS INC (457751906) LGCAP G OWTH MutualU'1F~{~und (as quoted by NASDAQ) 09/OS/2g12 17) BS.B41 VANGUARq INSTL INDEX FD (922090100) SN BENI T Mutual nd. (as quoted by NASDAQ) 09/05/20112 18) :!11.496 VANGUARD INDEX FDS (92290(1962) VALU IDX SIGNL Mutual nd las quoted by NASDAQ) 09/05/20.2 191 127.03 WILNINGTQIN FUNDS {971810662) MDCP GRWI INSTL I Mutual F~ntl values reported to NASDAQ 09/05/20'12 20) 187.5 MAINSTAYFDS TR (56063J869) EPOCx GB EQT T Mutual FJ$Vnd (as quoted by NASDAQ) 09/05/2012 21) 60.95fi GUINNESS ~ATXINSON FDS (902031207) CNINR fi H FD Mutual F nd (as quoted by NASDAQ) ' 04/05/2012 22) 159.961 HARBOR Fq' (411511306) INTL FD NSTL Mutual F nd (as quoted by NASDAQ) 09/05/20112 23) 339,38 LAZARD FDS INC (52106N889) EMERG MKT''. INST Mutual Fu d (as quoted by NASDAQ) 09/05/201`8 29) 400.423 WILMINGTO(4 FUNDS (971810787} MLTIMG IN L INST Mutual Fuhd values reported to NASDAQ 04/05/2012 Estate Of: Maurice W. Kreps TUW FBO Elma Rreps Account: 311151609 - Repozt Type: Date Of Deaih File ID: Maurice W Kreps~311151609uEState~Va1 Mean and/or Div and Int Security, ' Adjustments Accruals Valtie` 29.62000 Mkt 29,620000 29.03000 Mkt 29.030000 19,52000 Mkt 19.!i20000 19.29000 Mkt 19.:!90000 128.07000 Mkt 120.070000 23.11000 Mkt 23.].10000 15.55000 Mkt 15.550000 15.66000 Mkt 15.660000 30.09000 Mkt 30.090000 50.94000 Mkt 58.940000 19.68000 Mkt 19.6110000 6.70000 Mkt 6 J00000 3,088.00 3,987.52 4,726.56 13,918.60 10,993.66 4,886.52 1,975.32 2,936.25 1,831.12 9,640.32 6, 679.00 2,682.83 Page 2 This report was produced wi to EstateVal, a product of Estate Valuations b Pricing System:, Inc. If you have questions, please contact EVP Systems at (8181 313-6300 or www.evpsys.com. (Reels ion 7.1.1) Date of Death: 09/06/2012 Valuation Date; 09/06/2012 Processing Date: 06/18/2012 TOtal Value: Total ACCI:Dal; Total: $248,252.98 95o,~S v6a: ~a. ~ ,~4~9 (v(oS.'AS Y ~R)NG~PA~ CAS~1 /nf~omE C/~aH Estate Of: 19aori ce W. ((Peps TUW FBD Elma Ereps Account: 311151609 Report Type: Date Of Death Number of Securities: 24 File ID: Mtmrice W Ereps 313151609 Estate Val $247,895.20 $357.28 Page 3 This report was protluced with EstateVal, a product of Estate Valuations L Pricing Systems, Inc. If you have question a, please contact EVP Systems at (810) 313-6300 or www. evpsys.com. (Revil;i on 7.1.1) LAST WILL AND TESTAMENT OF MAURICE W. KREPS I, MAURICE W. KREPS, of 446 Bethany Drive, MechanicsbNrg, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. TEM I: I direct that all inhsrritance and estate taxes becoming due by reason of my death, whether such taxes be payable by ~~my estate or by any recipient of any property, shall be paid by ~~the Executor, from property passing under this Will, as an expense and cost of administration of my ,=state. The Executor shall not demand or seek reimbursement for any such to>; even if impgsed with regard to proceeds of insurance or other property no$ passing under this Will. ITEM II: If my wife, ELMA THOMAS KREPS, survives me and does not elect to take against this Will, I give, devise and bequeathlall my property, real, personal and mixed, to DAUPHIN DEPOSIT BANK & TRUST CO., Harrisburg, Pennsylvania, or its successors, IN TRUST, NEVERTHELESS, for the following uses and purposes: (SEAL) ~~ Maurice W. Kre s (a) The Trustee shall manage, invest and reinvest assets of the Trust, shall collect income from investments and either shall pay such income monthly to my wi{e or, as provided in paragraph (b), below, shall .expend such income for the benefit of my wife. (b) The Trustee, upon receipt of invoices therefor, ..shall make payments from such income for proper ,maintenance, support and medical care and treatment of wny wife either if my wife shall so request the Trustee iby written authorization or, absent such written authorization, if a licensed physician shall certify to the Trustee, with written confirmation of such Certification by my son, Roger D. Kreps, that my wife i!s incapable, physically or mentally, of making such p~~ayments of such invoices herself. ('c) I{, at any time, in the sole discretion o{ the Trustee, it shall become necessary, in order to provide fbr proper maintenance, support and medical care and treatment of my wife, the Trustee shaal make payments therefor from the principal of the Trust to, or for the benefit of, my wife as the Trustee, in its sole di'.scretion, shall deem necessary but only to the extent that my wife's own property and income therefrom, w ~ (SEAL) k Maurice W, rE_ 2- together with income from the Trust, shall be inadequate, in the judgment of the Trustee, for such purposes. (d) No part of income or principal of property held under the Trust shall be subject to attachment> levy or Seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of my wife. The Trustee shall Take payments from the Trust, as provided above, without regard to any attempted anticipation, pledging dr assignment by my wife and without regard to any glaim thereto or attempted levy, att~schment, seizure or tither process against my wife. ('e) Upon death of my wife, the Trusi; shall terminate, aind principal and accumulated income of the Trust shall bie divided into as many equal shares as shall be required to make the following distributions: (i) One such equal share shall be paid to my son, ROGER D. KREPS, presently of 567 Wellington Road, Harrisburg, Pennsylvania; (ii) One such equal share shall be paid to my daughter-in-law, DEBBIE KREPS; and (iii) One such equal share shall. 6e paid to my granddaughter, HEATHER E. KREPS. ~~`'` "-'''(SEAL) Maurice W. Kreps -g_ ITEM III: If my wife, Elma Thomas Kreps, survives me and elects to take against this Will, all my property, real, personal and mixed, that is not required to satisfy such election shall be divided into as many equal shares as shall be required to make the fallowing dispositions: (a) I give, devise and bequeath one such equal share tb my son, ROGER D, KREPS, (b> I give, devise and bequeath one such equal share tp my daughter-in-law, DEBBIE KREPS; and (d> I give, devise and bequeath one such equal share tq my granddaughter, HEATHER E. KREPS. I EM IV: If my wife, Elma Thomas Kreps, does not survive me,a11 my property, real, personal and mixed, shall be divided in~tb as many equal shares as shall be required to make the followirhg dispositions: (a) I give, devise and bequeath one tq my son, ROGER D. KREPS; (b) I give, devise and bequeath one tb my daughter-in-law, DEBBIE KREPS; (c) I give, devise and bequeath one t^ my granddaughter, HEATHER E. KREP ~sudh equal share such equal share and =_auch equal share 5.. ' "`'~ `~' (SEAL, X Maurice W. r~e -4- ITEM V: In settling my estate and during continuance of the Trust, the Executor and the Trustee of the Trust shall possess, among others, the following powers: (a) The Executor or Trustee is authorized to retain any investments I may have at my death so long as the Executor or Trustee deems it advisable to the estate or the Trust s^ to do. (b) The Executor orTrustee is authorized to vary investments, when deemed desirable by the Executor or Trustee, and to invest in bonds, stocks, notes, real estate mortgages, securities, including any common trust fund or funds managed by the Trustee, or in other property, real or personal, as the Executor or Trustee deems best, without being restricted to so-called "legal investments" and without being limited by any statute or rule of law regarding investments by fiduciaries. I EM VI: In settlement of my estate and in administerirhg the Trust, the Executor and the Trustee shall possess, among others, the following powers to he exercised for the hest interests of the beneficiaries: (aJ in order to effect a division ^f the principal of the estate or the Trust or the income therefrom or for ~~µ-t ~ ~ ~ SEAL ) \'~ Maurice W. Kr' p -5- any other purpose, the Executor or th~.e Trustee is authorized to make said divisions or distributions of personalty and realty, partly or wholly in kind, at a fair value determined at the date of division or distribution, and if it appears desirable to partition ainy real property, the Executor ^r the Trustee is authorized to make, join in and consummate partitions o1F land. (tD> to sell, either at public or private sale and upon such terms and conditions as the Exenltor or the Trtustee deems advantageous to the estaate ^r the Trust, ahy real or personal property or interest therein, owned by the estate or the Trust severally or with otlher persons or acquired after my death by the Exiecutor or the Trustee, and to consummate a sale by a domed or other instrument conveying title, free and c har of all trust and without obligation or liability of the purchaser to see to application. of the purchase money or to inquire about the validity of a sale; also, tomake, execute, acknowledge and deliver deeds, as$ignments, options or other writings, which may be necessary or desirable, in performing any power ~O..t+.~..u-t ~ ~( SEAL ) x j Maurice W. Kreps -.. -6- conferred upon the Executor or the Trustee in this paragraph or elsewhere in this Wi11; (c) to mortgage real property and to make leases of real property; (d> to borrow money from any party in order to pay !indebtedness of mine or of the estate, expenses of administration or inheritance, legacy, estate and other 1~axes and to assign and pledge asset=; of the estate tlherefor; (',e> to pay all casts, taxes, expenses and charges in [onnection with administration of they estate or the Trust; (!f> to vote any shares of stock which corm a part of the estate or the Trust and otherwise to exercise all ppwers incident to ownership of such 'stock; (g) in the discretion of the Executor ar the Trustee, tp unite with other owners of similar property in cgrrying 'out any plan for reorganization of any cprporation or company, the securitie=_; of which form a part of the estate or the Trust; and (h) t^ do all other acts, deemed necessary or desirable, for proper and advantageous management, investment and distribution of the estate or the Trust. •~L / - ~ h.Qu.'L~~ l.C, ~ ( SEAL) / ~. Maurice W. KrE=ps _7_ ITEM VII: If, at the time of distribution of any property hereunder, the recipient of such distribution shall be a minor, such distribution shall be made to DAUPfiIN DEPOSIT BANK 8 TF2UST CO., or its successors, as guardian of the estate of such minor. 'STEM VIII: Any person who shall have died at the same time as Testator or in a common disasi;er with him, or under such circumstances that it is difficult ar impossible to determine who died first, shall be deemed to have predeceased him. TEM IX: I hereby nominate, constitute and appoint mywife, ELMA THOMAS KREPS, to be Executrix of the estate (designated, far convenience, herein as "Executor"), and if, for an•y reason,. she does not serve as Executor, I hereby nominate, constitute land appoint my son, ROGER D. KREPS, to be Executor of the estate. The Executor and the Trustee are reliiaved of any duty or o6ligati~on to file any bond or other security. IN WITNESS WHEREOF, I have set my hand and seal to this my Last Wild and Testament, consisting of this and the preceding 7 pages, at the end of each page of which I have also set my hand and seal fon greater security and better identification this ~ X day of - , 1991. Maurice W. Krep'sIJJ~ -8- We, the undersigned, hereby certify that the foregoing 1, ~ y ~,. Will was signed, sealed, published and declared by the adove- named Testator as and for his Last Wi11 and Testament, in the presence of us, who, at his request and in his presence and in the presenoe of each other, have hereunto set our hands and seals the day anc9 year above written, and we certify that, at the time of the exec~,ution thereof, said Testator was of sound and disposing rtjindL annd memory. '~ \l/.~ ( SEAL ) ~_ ~ ' ( SEAL ) ~ (SEAL) Residing at: I,~~~n b-FiC~L~~ Dv- ~'. M -I (ec~G~~V~GS~ ~L1 ~ D X~ l Residing at:~(~~] ~}" ~IL,(~/t, h-~ _~ 17oo1S- Residing at:3i~. ~A,yr~~r L.~. ~ ~j o /~ i -9- COMMONWEALTH OF PENNSYLVANIA - SS: ~- ~ CCIUNTY OF l,iU7T~U~'Y~ ~O~tiG~ P, MAURICE W. KREPS, Testator, whose name is signed to the attache#d or foregoing instrument, having been duly qualified according do law, do hereby acknowledge that I signed and executed tMe instrument as my Last Wi11; that I signed it willingly; end that I signed it as my free and voluntary act for the purpose therein expressed. Sworn or affirmed to and acknowledged before me, by Maurice W. Kreps, the Testator, this ~~~ day of (~ LT- , 1991. (SEAL) I ) LICI~.ol/Y o (}~ ~~~Y""' y ~ SEAL ) Notary Public ~~_-No,arial'Seal Michelle L. Smith, Notary public Lower Allen Twp., Cumberland County My Commission Expireslwa.3, 1992 -10- _ COMMONWEALTH OF PENNSYLVANIA Gurnber-1 a->~ s s CCIUNTY OF , ~;~ _ _ ~_ We, G~(~W7-~BD n_kC.lN~ ~ANCJ-~ ~ 6~ and + _, y= v ~1p(ZIENNE~ f'1/LfC-'= ~ the witnesses whose names are signed to the attach$d or foregoing instrument, being du7.y qualified according to law, do depose and say that we were present and saw Testator si'~gn and execute the instrument as his Last Will; that Testator siigned willingly and that he executed it as his free anc voiiuntary a,dt for the purposes therein expressed; that each of us in the hear',ing and sight of the Testator signed the Will as witnesses; land that to the best of our knowledge the Testator was at the time~'.18 or more years of age, of sound mind and under no constraint ¢r undue influence. Sworn or affirmed to and subscribed to before me by ~I~DLUA2'D Q KIfNE p,.1~z,y ~x ~ and pOR~cNN~ d-I~+rL~ U r witnesses, this ~3 ~ day of Oc'i~ , 1991. ~. Witness' (SEAL) _. _. ~I Witness /~J~ . x-L/ Witness / rK"'~r Notary P~~61 it No3riatSeel - 1 1- ~ ~ ~ MlchAlla L. SmitR, Notary Public Lower Allan TwP„ Cumtxrland County ,~~. ~......:ee~,.~'~rn~~~^. Ara ^ 1994 CODICIL TO THE WILL OF MALTR.ICE W. KREPS I, M~IURICE W. KREPS, of 446 Bethany Drive, Mechanicsburg, Pennsylvania, thg within named Testator, do hereby make and publish this Codicil to my Last Will ah~d Testament, dated October 23, 1991. I herjeby modify said Last Will and Testament as follows: ITEIUf I: I hereby remove DAUPHIN DEPOSIT BANK & TRUST CO., Harrisburg, ~'ennsylvania, as the Trustee under ITEM II of said Last Will and Testament, aid I appoint FINANCIAL TRUST SERVICES CO., or its successors, as the!,Trustee under ITEM II of said Last Will and Testament. In a111 other respects I confirm and ratify my aforesaid Last Wil] and Testament. IN WaTNESS WHEREOF, I have hereunto set my hand and seal this % `~ day of y~c.~ o-L~, , 1997. i ...1 ~~ ,':..c.~~_ ~. - ~~~~-~-y- (SEAL) MAURICE W. KREPS We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the above-named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his reque:>t and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. .- ,~ Residing at ~ f "~ ``~`^-` '~-cr-! .'1 <z t 7 Oc. ~ ,` , ,\ Residing at \ < '> ~~ ~ i ~~ c~~ _ ~, __..`~ (SEAL) Residing at ') y~ <_ c .!s ~ i !-~ ,: -'.. w: i~`~- ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS COUI\fTY OF ~` I, MAURICE W. KREPS, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as a Codicil to my Last Will and Testament dated December 20, 1996; that I signed it willingly; and that I signed it a~ my free and voluntary act for the purposes therein expressed. _-~-,.-~- _.~. •~..~- ~--- --~~~~--(SEAL) MAURICE W. KR.E;PS '-' Sworn to and sub cribed before me this ~S~~day of ~~o~ ~, 1997. BQotary Publiq My Commission Dxpires (SEAL) Notarial Seal Margaret M. Kenworthy, Notary Public Susquehanna Twp.. Dauphin County My Commission Ezpires Sept. 28. 200! Memher. Pennsylvania Association ul Notanes r I AFFIDAVIT I COMMONWEALTH OF PENNSYLVANIA SS COUI`iTY OF aµ(,/~-~^ We, ~~ l.,w~~ ~ ll ISI, -- - `_~ ~ ~~_ and (~ ~c =~~~=' , , ,the witnesses whose names are signed to the attached or foregping instrument, being duly qualified according to law, do depose and say that we ~tiere present and saw Testator, MAURICE W. KREPS, sign and execute the instnment as a Codicil to his Last Will and Testament; that Testator signed willingly aid that he executed said Codicil as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed type Codicil as Witnesses; and that to the best o:f our knowledge the Testator was 8t that time eighteen (18) or more years of age, of sound mind and under no cori$traint or undue influence. r__ ~, . ~,; _~ 1~ ~\ fitness Sworn to and subscribed j before me this /sue{ day ~ of~.~ , 1997. Notary Public My Commission Expires: Notarial Seal public (SEAL) Margaret M. KenworthpyauPh n County Susquehanna TwP'ires Sept. 28. 200t My Commission Exp MBmCAr, Pennsylvania Association of Notanes 118075 I - 1. REV-1151 EX~I10-06) u COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECED N SCHEDULE H FUNERAL EXPENSES 8 1DMINISTRATIVE COST ESTATE OF FILE NUMBER Kreps, Elma T. 21-12-0481 Debts of decedent must be reported on Schedule I. ITEM M R DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached I 425.00 B. I ADMINISTRATIVE CASTS: i. Personal Representative's Commissions Name of Personal Replresentative(s) Street Address City ~i State Zio Yearfsl Commission~ioaid 2. Attorneys Fees ' Bogar and Hipp Law Offices 9,450.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 0'~' - State Zio Flelationshio of Claimant to Decedent 4. Probate Fees 139.50 5. Accountant's Fees 6. Tax Return Preparer's Fpes 7. Other Administrative Cogts 5,580.53 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 15,595.03 Copyright (c) 2009 form software only Thy Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) I SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Kreps, Elma T. _ 21-12-0481 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Myers Buhrig Funeral Home -funeral bill H-A 425.00 425.00 2 Bethany Village - fi}raI bill 3 Computershare - T¢ading fee for sale of Aberdeen Stock 4 Continuing Care RX 5 Continuing Care RX 6 Greenawalt 8: Company -Fee to prepare 2011 personal income tax returns 7 Henderson & Company Jewelers -Jewelry appraisal fee 8 RESERVES -Costs ~[o conclude administration of Estate, including riling PA Inheritance Tax Return and Invento ,preparation and filing of Accounting H-67 Copyright (c) 2002 form software only The Lackner Group, Inc. I 3,620.09 111.00 212.61 6.83 245.00 135.00 1,250.00 5,580.53 Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EXa (11-0e) i ~ . COM INONEENFF/EARNCCE TEgXP RNETGt~RN ANIA REbIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER NAME AND ADDRESS OF I RELATIONSHIP TO I SHARE: OF ESTATE AMOUNT OF ESTATE NUMBER PERSON( )RECEIVING PROPERTY DECEDENT Words ($$$) D N [ tT ( ) I• TA}lP,BLE DISTRIBUTIONS [include outright spousal Roger D. Kreps 5535 Westbury DYive Enola, PA 17025 Son I Rest, Residue and Remainder of Estate I I Total Enter dollar amounts f r distributions shown above on lines 15 throw h 18 on Rev 1500 rover sheet, as NON-TAXABLE DIST IBUTIONS: II. A. SPOUSAL DISTRIB TIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS t Asbury Atlanti~, Inc. 8,385.00 ern I n - ov I crc I v I nL rv~rv- I AXAtlLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 8 385 00 Copynght (c) 2009 form software only Th+; Lackner Group, Inc. Form PA-7500 Schedule J (Rev. 11-08) I LAST WILL AND TESTAMEI`1T OF ELMA T. KREPS I,',ELMA T. KREPS, 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 hereaofore made by me. FI ST: I devise and bequeath all the rest, residue and remainder ofmy estate of whatever nature and wherever situate, including and property over which I hold power of appointment and together with any insurance policies thereon, to my son ROGER D. KREPS, provi¢led that should he predecease me, then to my daughter-in-haw, DEBBIE KREPS. If both ROGER D. KREPS and DEBBIE KREPS predec&ase me, then to HEATHER E. KREPS. SE OND: In addition to all powers granted to them by law and by otther provisions of this Will, I give the fiduciaries acting hereuikder 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 peri¢d of time, any real or personal property and to give options for dales, 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 suffkcient 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 Pennsy:Lvania 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 privi:ege given by the Federal and ether tax laws, including, but not na=_cessarily being 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 p~drposes. (I )' To select a mode of payment under any qualified retirement pl~,an (pension plan, profit sharing plan, employee stock ownersYyip plan, or any other type of qualif`.ied plan) to the extent the pllan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manne>_r they consider advisable. THI I direct that all inheritance, estate, trans- fer, successipn and death taxes, of any kind whatsoever, which may be payablle by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the prin<:ipal of my residuary estate. FOU TH: I nominate and appoint my son, ROGER D. KREPS, Executor of this, my Last Will and Testament. Ir.. the event of 2 ~I i the death, resignation or inability to serve for any reason whatsoever of the said ROGER D. KREPS, I nominate and appoint my daughter-in-law, DEBBIE KREPS, Executrix of this, my Last Will and Testament. In the event of the death, resignation or inabil- ity to serve for any reason whatsoever of the said ROGER D. KREPS and DEBBIE K~2EPS, I nominate and appoint my granddaughter, HEATHER E. K~2EPS, Executrix of this, my Last Will and Testament. I direct than my Executor or Executrix, as the case may be, and their successors, shall not be required to post security or a bond. for theperformance of their duties in any jurisdiction. IN~WITNESS WHEREOF, I have hereunto set my hand and seal to thisy my Last Wi11 and Testament, this +g~ day of NU~LN~~c~ 2011. y ~~ /~ (SEAL) ELMA T. KREPS Sicgned, sealed, published and declared by the above- named Testat$ix as and for her Last Will and Testament in our presence, whb, at her request, in her presence and in the presence of ~ach other, have hereunto subscribed our names as attesting witnesses. Address Address I 3