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11-15-12
FREY &TILEY ATTORNEYS-AT-LAW 5 SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013-3385 Telephone: (717) 243-5838 Facsimile: (717) 243-6441 Of Counsel: ROBERT M. FREY STEPHEN D. TILEY ROBERT G. FREY MEMORANDUM TO: Pennsylvania Department of Revenue Inheritance Tax Division n ~= ?`~ ~ ~ _ a L ~ ~ FROM: ~ Stephen D. Tiley, Esquire _c `~ i; ~_ ~ _ DATE: November 15, 2012 =-' , , -~ ~. ~7'~.. ' 3 _ °. C i RE: Estate of Edward W. Haughney ~- `` ~ rv ~-= rn -n ~-~ CJ~ c~~ CJ 'T File: No. 21-12-0092 '~ This memorandum accompanies the Inheritance Tax Return filed in the above referenced estate. As you can see, Mr. Haughney's widow, Regina M. Haughney, is his sole heir and there is no inheritance tax due. The inheritance tax return indicates "zero" safe deposit boxes. You may notice, however, that Exhibit "I" shows a safe deposit box at PNC Bank held jointly by Edward W. Haughney and Regina M. Haughney. This is not exactly correct. Mr. and Mrs. Haughney had what is known as an "Express Box" at PNC Bank. This is a box that they can access at any time without going through a bank officer. The Bank does not have a key and therre is no sign-in procedure. This Express Box has been accessed by Mrs. Haughney a number of times since her husband's passing. She did so in order to obtain stock certificates and other important papers for us to administer as part of her husband's estate. Those stocks are reflected in the Return filed herewith. Mrs. Haughney indicates that the box was used to store important papers, but the box did not have items of significant value themselves, such as a coin collection or bearer bonds. Should you have any questions, please do not hesitate to contact me. SDT/tl Encls. 1505611180 REV-1500 Ex (o2-t1)(Fp OFFICIAL USE ONLY Pennsylvania PA Department of Revenue oE,,,q,,,E„7oFRE„E„„E County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Hartisburg PA 17128-0601 RESIDENT DECEDENT _ 21-12-0092 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 098-10-6651 01012012 12081917 Decedent's Last Name Suffix Decedent's First Name MI HAUGHNEY EDWARD W- (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 BOXES BELOW © 1. Original Return Q 2. Supplemental Return Q 3. Remainder Return (Date of Death Prior to 12-13-82) 0 4. Limited Estate ~ 4a. Future Interest Compromise (date of Q 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (Date of Death Q 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-96) (Attach Schedule 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number STEPHEN D. TILEY 717-243-5838 First Line of Address 5 SOUTH HANOVER STREE Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17103 REGISTER OF WILLS USE ONLY -' C1 'v :~7 ;_ ~ ,-~-~ ~- -., ~ ',~ !1 ','.'i `, c~- C--DATE FILED - r -- . f t LJ 1 L/J J .._ T Correspondent's a-mail address: Untler 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 cortect and complete Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RE$PONSI~LE FOR FILING RETURN DATE r REGINA~M. HAUGHNEY, 1~0 SUNSET DRIVE,_CARLISLE, PA 17013 STEPHEN D. TILEY 5 SOUTH HANOVER STREET, CARLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505611180 1505611180 J ~~ ~rU ~~ ~i~~ r~~ ~, ~~ r t;`~ ~~ 1 Rtd `~°~; 1505611280 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: EDWARD W. HAUGHNEY 098-10-6651 RECAPITULATION 1. Real Estate (Schedule A) ........................................ . 1. N 0 N E 2. Stocks and Bonds (Schedule e) ................................... . 2. 12 4 0 7 8 8 . 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. . 3. NON E 4. Mortgages and Notes Receivable (Schedule D) ....................... . 4. N 0 N E 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ... . 5. 372819.00 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ...... . 6. 63 4 26 5.75 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ...... . 7. 240727.00 8 Total Gross Assets (total Lines 1 through 7) .................. .. 8. 2 4 8 8 5 9 9. 7 5 9. Funeral Expenses and Administrative Costs (Schedule H) ............... . 9. 14 8 5 8 . 0 0 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ........... . 10. N 0 N E 11. Total Deductions (total Lines 9 and 10) ............................ . 11. 14 8 5 8 . 0 0 12. Net Value of Estate(LineBminusLinell) .......................... . 12. 2473741.75 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 00 an election to tax has not been made (Schedule J) ..................... . 13. • 14 Net Value Subject to Tax (Line 12 minus Line 13) .................... .. 14. 2 4 7 3 7 41.7 5 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)x.o 0 2473741.75 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X # # # 17. 0 • 0 0 18. Amount of Line 14 taxable at collateral rate X # # # 18. 0 . 0 0 19. TAX DUE ...................................................... .19. 0 . 0 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 L 1505611280 1505611280 J REV-1500 EX (FI) Page 3 Decedent's Comalete Address: 21-12-0092 File Number 098-10-6651 DECEDENT'S NAME EDWARD W.HAUGHNEY STREET ADDRESS 110 SUNSET DRIVE CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount (1) o.oo Total Credits (A + B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in boz on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 Make check payable to: REGISTER OF WILLS, AGENT ~. ~~ <. iGi48i~ Q i~ , kJ$, k~ ed ~~~ipw ,~... e. ix,e' ~. rli PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: n f rred rt t i f th Yes ^ No ............................................................. e prope y ra s e ncome o a. retain the use or b. retain the right to designate who shall use the property transferced or its income .................................... ...... ^ c. retain a reversionary interest ................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ............................................................ ...... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................................... ....... ® ^ 3. Did decedent own an "in trust for" orpayable-upon-death bank account or security at his or her death? ...... ...... ^ 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. :, . rh ,~ i .... u. „r~,. ~ )i„~ ;~ For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. 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 EX+ (7-11) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS Edward W Hauahney 21-12-0092 If more space is needed, insert additional sheets of the same size REV-1508 EX+(„-,D) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, 8~ MISC. O PERSONAL PROPERTY AX RETURN NHERITANCE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Edward W Haughney 21-12-0092 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Brokerage Account - MorganStanley SmithBarney Account No. 633-81040-18 594 See Exhibit "A" Except item (2) 307,022 2 Pentagon Federal Credit Union Account No.: 2458949-01-9 Ess Exhibit "B" 11,588 3 Wells Fargo Checking #X~CXXX2199 -See Exhbit "K" 200 4 Wells Fargo Savings #XXXX)CX4026 -See Exhbit "K" 49,899 5 Wells Fargo Savings #XXXX)CX>UCX6437 -See Exhbit "K" 2,537 6 Commonwealth of Pennsylvania Bureau of Unclaimed Property 143 7 Cash (American Express Checks) 500 8 Sovereign Bank Interest Check dated December 27, 2011 930 TOTAL (Also enter on line 5, Recapitulation) $ I 372,819 If more space is needed, use additional sheets of paper of the same size. REV-1509 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ATE OF: FILE NUMBER: Edward W Haughney 21-12-0092 If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) I ADDRESS I RELATIONSHIP TO DECEDENT q. Regina Marie Haughney B. C JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT 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 VALUE OF ASSET % OF DECEDENT INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. > 1 Yr USAA Funds Acct. No.: 16-85-94 See Exhibit "C" 176,636.88 50.00% 88,318.44 USAA Savings Account No. 00074-1783-7 See Exhibit "D" 2. A. > 1 Yr 100,782.30 50.00% 50,391.15 > 1 Yr USAA Checking Account No.: 00110-7649-6 See Exhibit "D" 7 524 94 50 00% 3 762 47 3. A. . . , . JP Morgan Chase Bank Acct. No.: 000093630078032 -See ° 4 A > 1 Yr „ " 21,224.66 50.00% 10,612.33 . . Exhibit E Bank of America Money Market Savings Acct. No.: 009 7048 5. A. > ~ Yr 5185 -See Exhibit "G" 58,046.46 50.00% 29,023.23 6 A > 1 Yr Bank of America Checking Acct. No.: 009 7048 5185 -See " " 142,509.12 50.00% 71,254.56 . . Exhibit H 7. A. 2/1106 PNC Bank CD# 31500283001 -See Exhibit "I" 59,942.28 50.00% 29,971.14 PNC Bank CD# 31500297993 -See Exhibit "I" 8. A. 8!2/06 57,265.87 50.00% 28,632.94 9. A. 6/8109 PNC Bank CD# 31400341902 -See Exhibit "I" 51,755.74 50.00% 25,877.87 PNC Bank Checking # 5140185409 -See Exhibit "I" 10. A. 9nn2 173,853.58 50.00% 86,926.79 PNC Bank Savings # 5003176741 -See Exhibit "I" 11. A. 10!11!00 73,122.55 50.00% 36,561.28 Various Shares Held Jointly, But Not In A Brokerage Account - 12 A > 1 Yr " " 345,867.10 50.00% 172,933.55 . . See Exhibit M 0.00 0.00 0.00 0.00 110 Sunset Drive, Carlisle, PA 17013 TOTAL (Also enter on Line 6, Recapitulation) y 634,265.75 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER Edward W Haughney 21-12-0092 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THEOATEOFTRANSFER.AI-rACHACOPV OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (~FAPPLICA6LE) TAXABLE VALUE 1. TIAA-CREF Annuities See Exhibit "F" 235,427 100.00% 235,427 0 2. PNC Bank IRA # 65001016059 -See Exhibit "I" 2,822 100.00% 2,822 0 3. Sovereign Bank IRA # 000000358008506 2,478 100.00% 2,478 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on Line 7, Recapitulation) $~ 240,727 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX + (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address ESTATE OF FILE NUMBER Edward W Haughney 21-12-0092 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 1 Ciry Year(s) Commission Paid: SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS State ZIP 2. Attorney Fees: FREY &TILEY (SEE ALSO LINE 9 BELOW.) 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 4. 5. 6. 7. 8. 9. 10. 11. 12. Street Address City State ZIP _ Relationship of Claimant to Decedent Probate Fees: (PAID WITH PETITION. SEE LINE 7 BELOW.) Accountant Fees: FREY &TILEY Tax Return Preparer Fees: FREY &TILEY ditional Probate Fee Due Upon Filing Return -Register of Wills wertising (Cumberland Law Journal $75.00 & The Sentinel $168.30) orney's Fees to Wolf 8 Wolf Iditional Deach Certificates -Pima County, AZ -Reimburse Frey & Tiley Ists Advanced by Frey and Tiley (Copies 8 Short Certificates to Register of Wills) ing Fee -Inheritance Tax Return - Register of Wills 11,500 174 920 243 1,868 129 9 15 TOTAL (Also enter on Line 9, If more space is needed, use additional sheets of paper of the same size. REV-1513 EX+ (01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ~a..,...a ~ni u.,,,..h.,e.. 21-12-0092 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9118 (a) (1.2).] Regina Marie Haughney 1 ~ 110 Sunset Drive, Carlisle, PA 17013 Spouse One Hundred Percent ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SH EET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. 0.00 If more space is needed, use additional sheets of paper of the same size. ra .•~ o i~ ` ;ate` ~ ~ ~ ~ - - -~-. _.-: ' ~ ~ ~ ~ ~. LAST WII.L AND TESTAMENT OF EDWARD WQ.,LIAM AAUGHNEY Dated: October 20, 2010 Prcpared by: Thomas G. Kane, Esquire Office of the Post Judge Advocate, Upton HaU, 22 Ashburn Drive Carlisle, Pennsylvania 17013 (717) 245-4940 LAST WILL AND TESTAMENT OF EDWARD WILLIAM HAUGHNEY _ ~ ~ N c.. ~' . w -v - `'~`` Q' ~ -: 8 ~? $ s I, Edward William Haughney, a resident of the Commonwealth of Pennsylvania, make, publish and declare this to be my Last Will and Testament, revoking all wills and codicils at any time heretofore made by me. I am retired from the military service of the United States. FIItST: I direct that the expenses of my Iast illness and funeral, the expenses of the administration of my estate, and all estate, inheritance and similar taxes payable with respect to property included in my estate, whether or not passing under this will, and any interest or penalties thereon,. shall be paid out of my residuary estate, without apportionment and with no right of reimbursement from any recipient of any such property (including reimbursement under Section 22078 of the Internal Revenue Code). SECOND: It is my desire that, upon my death, that I be buried at a location determined by my family with full military honors. THIRD: I give all real estate owned by me at the time of my death, and all rights that I have under any related insurance policies, to my wife Regina Marie Haughney, if she survives me. FOURTH: I give all tangible personal property owned by me at the time of my death, including without limitation personal effects, clothing, jewehy, furniture, furnishings, household goods, automobiles and other vehicles, together with all insurance policies relating thereto, to my wife Regina Marie Haughney, if she survives me, or if she does not survive me, to those of my children (Regina -Marie Jenks, Edward William Haughney II, Therese Marie Szczurowski and Carol Ann Nollau) who survive me, in substantially,equal shares, to be divided among them as they shall agree, or if they cannot agree, as my Executor shall determine. FIFTH: I give all the rest, residue and remainder of my property and estate, both real and personal, of whatever kind and wherever located, that I own or to which I shall be in any manner entitled at the time of my death (collectively referred to as my "residuary estate"), as follows: (a) If my wife Regina Marie Haughney survives me, to my wife outright. (b) If my wife does not survive me, then to those of my children who survive me and to the issue who survive me of those of my children who shall not survive me, ear sti~s• ~~ ,~- (c) If my wife does not survive me and there shall be no issue of mine then \ living, I give my residuary estate to those who would take from me as if I were then to die without a will, unmarred and the absolute owner of my residuary estate, and a resident of the Commonwealth of Pennsylvania ~" SIXTH: If any property of my estate vests in absolute ownership in a minor or incompetent, my Executor, at any time and without court authorization, may: distribute the '- whole or any part of such property to the beneficiary; or use the whole or any part for the health, education, maintenance and support of the beneficiary; or distribute the whole or any part to a guardian, committee or other legal representative of-the beneficiary, or to a custodian for the beneficiary under any gifts to minors or transfers to minors, act, or to the person or persons with whom the beneficiary resides. Evidence of any such distribution or the receipt therefor exe'c'uted by the person to whom the distribution is made shall be a full discharge df my Executor from any liability with respect thereto, even though my Executor may be such person. If such beneficiary is a minor, my Executor may defer the distribution of the whole or any part of such property until the beneficiary attains the age of eightcen (18} years, and may hold the same as a separate fund for the beneficiary with all of the powers described in Article EIGHTH hereof. If the beneficiary dies before attaining said age, any balance shall be paid and distributed to the estate of the beneficiary. SEVENTH: I appoint my wife Regina Marie Haughney to be my Executor. If my wife does not survive me, or shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or cease to act for any reason as my Executor, I appoint my daughter, Therese Marie Szczurowski as my Executor. I direct that no Executor shall be required to file or furnish any bond, surety or other security in any jurisdiction. EIGHTH: I grant to my Executor all powers conferred on executors under the Pennsylvania Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and all powers conferred upon executors wherever my Executor may act. I also grant to my Executor power to retain, sell at public or private sale, exchange, grant options on, invest and reinvest, and otherwise deal with any kind of property, real or personal, for cash or on credit; to borrow money and encumber or pledge any property to secure loans; to pay any legacy or distribute, divide or partition property in cash or in kind, or partly in kind, and to allocate different kinds of property, disproportionate amoutrts of property and undividdd interests in property among any parts, funds or shares; to determine the fair valuation of property, with or without regard to tax basis; to exercise all powers of an absolute owner of property; to compromise and release claims with or without consideration; and to employ attorneys, accountants and other persons for services or advice. My Executor shall have the authority to determine what property shall receive basis increases pursuant to Section 1022(b) and (c) of the Intenlal Revenue Code and the amount of such increases and to make such determinations without regard to any duty of impartiality as between different beneficiaries. I suggest, but do not direct, that the step-up in basis be allocated to assets with readily ascertainable fair market value and that the benefit of the step-up in basis be equitably adjusted among the beneficiaries of my estate. 2 The term "Executor" wherever used herein shall mean the executors, executor, executrix or administrator in office from time to time. The term "Executor" wherever used herein shall mean the trustees or trustee in office from time to time. Each Executor and Trustee shall have the same rights, powers, duties, authority and privileges, whether or not discretionary, as if originally appointed hereunder. NINTH: I direct that for purposes of this will a beneficiary shall be deemed to predecease me unless such beneficiary survives me by more than thirty days. TENTH: I have served in the Armed Forces of the United States. I therefore request that my Executor make, appropriate inquiries to ascertain.whether there are any benefits to which I, my dependents or my heirs may be entitled by virtue of any military affiliation. I specifically request. that my Executor consult with a retired affans officer at the nearest military installation, the Department of Veterans Affairs,. and the Social Security Administration. IN WITNESS WHEREOF, I, Edward William Haughney, sign my name and publish and declaze this instrmnent as my last will and testament this 20th day of October, 2010. F,dward illiam Ha ey The foregoing instrumem was signed, published and declared by Edward William Haughney, the above-named Testator, to be his last will and testament in our presence, all being present at the same time, and we, at his request and in his presence and_in the presence of each other, have subscribed our names as witnesses on the date above writt~n. having an address at ~ rD/3 having an address at / , ~~ 3 ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss. We, the Testator and the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator, Edward William Haughney, signed and executed said instrument as his last will and testament in the presence and hearing of the witnesses, and that he stated that said instrument was his last will and testarrlent, and that he had signed willingly, and that he executed it as his .free and voluntary act and deed. for the purposes therein expressed, and; that each of the witnesses at the request of the Testator, in the presence and hearing of the Testator and each other,. signed the will as witness, and that to the best of his or her knowledge the Testator was at the time at least eighteen. years of age or emancipated, of sound mind and under no constraint, duress, fraud or undue influence. ~~~C r 4 Edward William Haughney (J /f . Testator v C* print: ~m 3A. ~ pn~' ~tI /l /G Witness Subscribed, sworn to and acknowledged before me by- the said Edward William Haughriey,'festator; and`subscribed and sworn to before me by tfie above-named witnesses, this 20th day of October, 2010. No is y commission expires on COMMONWEALThI OF PENNSYLVANIA NaW W SeN Katnl Mey Hs~la, Wofary Pudic CaAhM Bam, Cumbxlend County Ny Commission ExpNss Api 76, 2013 Member, Psnnsykanfs Assotlatlon of Notaries Estate Valuation Date of Ueath: 01/01/2012 Valuat.icn Date: 01/01/2.012 Process nq Date: 09/].]./2012 Estate of: Edward Haughney Account: External Asets Report Type: Data of Death Number of Securities: 49 File ID: Haughney, Edward Shares Security Mean and/or Security Div and Int Identifier or Par Description High/Ask Low/Bid Adjustments Value AccxualS 1) NOTE 1 EXTERNAL ASSET 0.00 MORGAN STANLEY-SMITH BARNEY 2) DEP1 30'7021.88 CASH- MONEY MARKET 307,021.88 3) 031162100 300 AMGEN INC (AMGN) COM The NASDAQ Stock Market LLC 12/30/2011 65.00000 64 .21000 H/L 01/03/2012 65.19000 63 .85000 H/L 64 .462500 19,338.75 4) 191216100 200 COCA COLA CO (KO} COM New York Stock Exchange 12/30/2011 70.29000 69 .97000 H/L 01/03/2012 70.71000 70 .10000 H/L 70 .267500 14,053.50 5) 35906A108 120 FRONTIER COMMUNICATIONS CORP (FTR) COM New York Stock Exchange 12/30/2011 5.43000 5 .02030 H/L 01/03/2012 5.37000 5 .12000 H/L 5 .235075 628.21 6) 437076102 300 HOME DEPOT INC (HD) COM New York Stock Exchange 12/30/2011 42.32000 42 .01000 H/L 01/03/2012 42.90000 42 .07000 H/L 42 ,325000 12,697.50 7) 538034109 12 LIVE NATION ENTERTAINMENT INC (LYV) COM New York Stock Exchange 12/30/2011 8.39000 8 .25000 H/L 01/03/2012 9.28000 8 .54000 H/L 8 .615000 103.38 8) 548661107 600 LOWES COS INC (LOW) COM New York Stock Exchange 12/30/2011 25.74000 25 .38000 H/L 01/03/2012 26.01000 25 .43500 H/L 25 .641250 15,384,75 9) 580135101 400 MCDONALDS CORP (MCD) COM New York Stock Exchange 12/30/2011 100.82000 100 .06000 H/L 01/03/2012 101.59000 98 .75000 H/L 100 .305000 40,122.00 10) 620076307 171 MOTOROLA SOLUTIONS INC (MSI) COM NEW New York Stock Exchange 12/30/2011 46.70000 46 .25000 H/L 01/03/2012 47,41000 46 .48000 H/L 46. 710000 7,987.41 Div: 0.22 Ex: 12/13 Rec : 12/15 Pay: 01/17/12 37.62 11) 620097105 150 MOTOROLA MOBILITY HLDGS INC (MMI) COM New York Stock Exchange 12/30/2011 38.80000 36. 74000 H/L O1/03J2012 38.69000 38. 70000 H/L 38. 782500 5,817.38 Page 1 Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT. Wells Fargo Advisors does not render tax or legal advice. if you have any questions please consult with your tax and legal advisors. We11s Fargo Advisors is the trade name used by two separate registered broker-dealers: We11a Fargo Advisors, LLC, and Wells Fargo Advisors Financial Network, LLC, Members sIPC, non-bank affiliates of Wells Fargo 6 Company. Date of Death. 0]./01/2012 Estate of: Edward Haugt~ney Valuation Data: 01/01/2012 Account: External Asets Pxoces.sing Date: 09/11/2012 Report Type: Date of Death Number of Securities: 44 File ID: Haughney, Edward Shares Security Mean and/or Security Div and Int Identifier or Par Description High/Ask Low/Sid Adjustments Value Accruals 12) 693517106 1000 PPL CORP (PPL) COM New York Stock Exchange 12/30/2011 29.83000 29.42000 x/L 01/03/2012 29.85000 28.71010 H/L 29.452525 29,452.53 Div: 0.35 Ex: 12/07 Rec: 12/09 Pay: 01/03/12 350.00 13) 87612E106 300 TARGET CORD (TGT) COM New York Stock Exchange 12/30/2011 51.7400D 51.22000 H/L 01/03/2012 51.91000 50.77000 H/L 51.410000 15,423.00 14) 92343V104 500 VERSION COMMUNICATIONS INC (VZ) COM New York Stock Exchange 12/30/2011 40.25000 39.82000 H/L 01/03/2012 40.48000 39.69000 H/L 40.060000 20,030.00 15) 931142103 600 WAL-MART STORES INC (WMT) COM New York Stock Exchange 12/30/2011 59.99000 59.69000 H/L 01/03/2012 61.06000 59.87000 H/L 60.140000 36,084.00 Div: 0.365 Ex: 12/07 Rec: 12/09 Pay: 01/03/12 219.00 16) 17306N203 500 CITIGROUP CAPITAL VII (CPRV) TRUPS 7.125$ New York Stock Exchange 12/30/2011 24.32000 24.18000 H/L 01/03(2012 24.45000 24.26000 H/L 24.302500 12,151.25 17) 173066200 800 CITIGROUP CAP IX (CPRS) PFD TR 6.00$ New York Stock Exchange 12/30/2011 21.47000 21.36000 H/L 01/03/2012 21.68000 21.46000 H/L 21.492500 17,194.00 18) 83181J774 4217.846 LEGG MASON PARTNERS EQUITY TR (SBSP%) BTAMRCH S6P500 A Mutual Fund (as quoted by NASDAQ) 12/30/2011 12.65000 Mkt 12.650000 53,355.75 19) 709221GK5 25000 PENNSYLVANIA ST TPK COMMN OZL Finanoial Times Interactive Data DTD: 08/01/2003 Mat: 12/01/2031 5$ 12/30/2011 108.70300 Mlct 01/03/2012 108.71000 Mkt 108.706500 27,176.63 Int: 12/01/2011 to 01/01/2012 104.17 20) 696920GU6 25000 PALISADES SCH DIST PA Financial Times Interactive Data DTD: 04/11/2001 Mat: 09/01/2015 0$ 12/30/2011 84.74200 Mkt 01/03/2012 84,77000 Mkt 84.756000 21,189.00 Page 2 Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT. Wells Fargo Advisors does not render tax or legal advice. If you have any questions please consult with your tax and legal advisors. Wells Fargo Advisors is the trade name used by two separate registered broker-dealers: Wells Fargo Advisors, LLC, and wells Fargo Advisors Financial Network, LLC, Members SIPC, non-bank affiliates of Wells Fargo & Company. ~n n+e~ye~n Q8 .:, . J2a Date of Death: 01/01/2012 Estate of ; Edward Haughney Valua tion Date: 01/U1/2U1'l. Accoun t: External Asets Proce ssing Date: 09/7.1./201'1 Report Ty pe: Date of Death Number of Securit.i.es: 44 File ID: Ha ughney, Edward Shires Security Mean and/or Security Div and Iut I den ti. f.i er or Par Description High/Ask Low/B id Adjustments Value Accruals 21.) 23825fIC28 10000 DAUPHIN CNTY PA GEN AUTH HO5P Financial Times Interactive Data DTD: 06/01/1993 Mat: 07/01/2016 5.758 12130/2011 111 .40100 Mkt 01/03/2012 111 .39200 Mkt 111.396500 11,139 .65 Full coupon pai d on 01/01/2012 22) 082383KA7 20000 BENSALEM TWP PA SCH DIST Financial Times Interactive Data DTD: 10/15/2002 Mat: 08/15/2016 4$ 12/30/2011 101 .50200 Mkt 01/03/2012 101 .49500 Mkt 101,498500 20,299 .70 Int: 08/15/2011 to 01/01/2012 302.22 23) 725304HY8 25000 PITTSBURGH PA WTR & SWR AUTH W Financial Times Interactive Data DTD: 03/02/1998 Mat: 09/01/2017 0& 12/30/2011 81 .41000 Mkt 01/03/2012 81 .41800 Mkt 81.414000 20,353 .50 24) 96.1017LR9 35000 WESTMORELAND CNTY PA MUN AUTH Financial Times Interactive Data DTD: 07/27/1995 Mat: 08/15/2019 08 12/30/2011 87 .31600 Mkt 01/03/2012 87 .18900 Mkt 87.252500 30,538 .38 25) 961017L57 5000 WESTMORELAND CNTY PA MUN AUTH Financial Times Interactive Data DTD: 07/27/1995 Mat: 08/15/2019 0'& 12/30/2011 78 .47600 Mkt 01/03/2012 78 .36600 Mkt 78.421000 3,921 .05 26) 8573225B3 50000 STATE PUB SCH BLDG AUTH PA SCH Financial Times Interactive Data DTD: 07/15/2008 Mat: 10/15/2022 4.25$ 12/30/2011 108 .87200 Mkt 01/03/2012 108 .86800 Mkt 108.870000 54,435 .00 In t: 10/15/2011 to 01/01/2012 A48.61 27) 857322UU3 10000 STATE PUB SCH BLDG AUTH PA SCH Financial Times Interactive -ata DTD: 05/01/2004 Mat: 11/15/2022 4.1258 12/30/2011 100. 09300 Duct 01/03/2012 100. 10100 DSkt 100.097000 10,009. 70 Int: 11/15/2011 to 01/01/2012 52.71 2S) 709141H24 25000 PENNSYLVANIA ST Financial Times Interactive Data DTD: 02/26/2004 Mat: 02/01/2023 4.25$ 12/30/2011 105. 31600 Mkt 01/03/2012 105. 33000 Mkt 105.323000 26,330. 75 Int: 08/01/2011 to 01/01/2012 442.71 29) 986370FT6 20000 YORK CNTY PA Financial Times Interactive Data DTD: 11/01/2003 Mat: 06/01/2023 4.55 12/30/2011 102. 88200 Mkt 01/03/2012 102. 67600 Mkt 102.879000 20,575. 80 Lnt: 12/01/2011 to 01/01/2012 75.83 Page 3 Please see the final page for IMPORTANT INFORMATION AHOUT THE ESTATE VALUATION REPORT. Wells Fargo Advisors does not render tax or legal advice. If you have any questions please consult with your tax and legal advisors. Wells Fargo Advisors is the trade name used by two separate registered broker-dealers: Wells Fargo Advisors, LLC, and Wells Fargo Advisors Financial Network, LLC, Members SIPC, non-bank affiliates of Wells Fargo 6 Company. Date of Death: 07./01(20].2 Estate of : Edward Haughney Valuation Date: 01/01/2012 Accoun t: External Ase is Processing Date: 09/11/2012 Report Ty pe: Date of Death Number of Securities: 44 File ID: Haughney, Edward shares security Mean and/or Security Div and Znt. ldentif.ier or Par Description High/Ask Low/Hid Adjustments Va.1ue Accruals 30) 61.3603LL1 10000 MONTGOMERY CNTY PA HIGHER ED 6 Financial Times Interactive Data DTD: 09/15/1997 Mat: 10/01/2023 5.259c 12/30/2011 99 .64500 Mkt 01/03/2012 99 .64500 Mkt 99.645000 9,964 .50 Int: 10/01/2011 to 01/01/2012 131.25 31) 656491MT7. 50000 NORRISTOWN PA A REA SCH DIST Financial Times Interactive Data DTD: 10/15(2006 Mat: 09/01/2029 4.256 12/30/2011 104 .72500 Mkt 01/03/2012 104 .72300 Mkt 104.724000 52,362 .00 Int: 09/01/2011 to 01/01/2012 708.33 32) 709178299 60000 PENNSYLVANIA ST HIGHER EDL FAC Financial Times Interactive Data DTD: 07/01/2011 Mat: 06/15(2026 4& 12/30/2011 105 .14100 Mkt 01/03/2012 105 .14000 Mkt 105.140500 63,084 .30 Int: 12/15/2011 to 01/01/2012 106.67 33) 717823M70 25000 PHILADELPHIA PA GAS WKS REV Financial Times Interactive Data DTD: 04/02/2003 Mat: 07/01/2026 5'& 12/30/2011 101. 80800 Mkt 01/03(2012 101. 80400 Mkt 101.806000 25,451 .50 Fu11 coupon paid on 01/01/2012 34) 85732MMT1 65000 STATE PVB SCH BLDG RUTH PA COL Financial Times Interactive Data DTD: 08/17/2011 Mat: 07/15/2026 4.2$ 12/30/2011 104. 11200 Mkt 01/03/2012 104. 11000 Mkt 104,111000 67,672 ,15 Int: 08/17/2011 to 01/01/2012 1,016.17 35) 725304QG7 10000 PITTSBURGH PA WTR & SWR AUTH W Financial Times Interactive Data DTD: 03/02/1998 Mat: 09/01/2026 0~ 12/30/2011 60. 90000 Mkt 01/03/2012 60. 40500 Mlct 60.402500 6,040. 25 36) 725304QL6 60000 PITTSBURGH PA WTR 6 SWR AUTH W Financial Times Interactive Data DTD: 03/02/1998 Mat: 09/01/2026 0~ 12/30/2011 47. 39600 Mkt 01/03/2012 47. 40300 Mkt 47.399500 28,439. 70 37) 717893 RY9 50000 PHILADELPHIA PA WTR & WASTEWTR Financial Times Interactive Data DTD: 05/09/2007 Mat: 06/01/2027 4.5~ 12/30(2011 104. 35100 Mkt 01/03/2012 109. 34900 Mkt 104.350000 52,175. 00 Int: 08/01/2011 to 01/01/2012 937.50 38) 857322562 50000 STATE PUB SCH BLDG AUTH PA SCH Financial Times Interactive Data DTD: 07/15/2008 Mat: 10/15/2027 4.5~ 12/30/2011 105. 57700 Mkt 01/03/2012 105. 57400 Mkt 105.575500 52,787. 75 Lnt: 10/15/2011 to 01/01/2012 475.00 Page 4 Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT. We11s Fargo Advisors does not render tax or legal advice. If you have any questions please consult with your tax and legal advisors. We11s Fargo Advisors is the trade name used by two separate registered broker-dealers: We11s Fargo Advisors, LLC, and Wells Fargo Advisors Financial Network, LLC, Members SIPC,a~non-bank affiliates of Wells Fargo & Company. .,¢N, ~ Date of Death: O1/01/2012 Valuation Date: 01/01/2012 Processing Date: 09/11/2012 Shares Security Idea ti.f ier or Par Description Estate of: Edward Haughney Account; External Ase Cs Report Type: Date of Death Number of Securities: 44 File ID: Haughney, Edward Mean and/or Security Div and Int, High/Ask Low/Bid Adjustments Value Accruals 39) 70917R2B0 75000 PENNSYLVANIA ST HIGHER EDL FAC Financ.i al Times Interactive Data DTD: 07/01/2011 Mat: 06/15/2028 4.125+ 12/30/2011 104. 08900 Mkt 01/03/2012 104. 08800 Mkt 104.088500 78,066.38 Int: 12/15/2011 to 01/01/2012 40) 70917NXF6 25000 PENNSYLVANIA ST HIGHER EDL FAC Financial Times interactive Data DTU. 09/01/2003 Mat: 07/01/2028 54 12/30/2011 90. 30000 Mkt 01/03/2012 90. 30000 Mkt 90.300000 22,575.00 Full coupon paid on 01/01/2012 91} 819738AR6 20000 SHARON PA AEGL HEALTH SYS AUTH Financial Times Interactive Data DTU: 04/01/1998 Mat: 12/01/2028 5Ys 12/30/2011 94. 85300 Mkt 01/03/2012 94 .85400 Mkt 94.853500 18,970.70 Int: 12/01/2011 to 01/01/2012 42) 724767AR7 20000 PITTSBURGH & ALLEGHENY CNTY PA Financial Times Interactive Data DTD: 05/01/1999 Mat: 02/01/2029 4.5't 12/30/2011 82 .70500 Mkt O1/p3/2012 82 .70700 Mkt 82.706000 16,541,20 Int: 08/01/2011 to 01/01/2012 43) 571720HV6 20000 MARS PA AREA SCH DIST Financial Times Interactive Data DTD: 06/15/2002 Mat: 03/01/2033 5.1~ 12/30/2011 100 .19900 Mkt 01/03/2012 100 .19500 Mkt 100.197000 20,039.40 Int: 09/01/2011 to 01/01/2012 44) 190653YW0 50000 CAPMARK BK MIDVALE UTAH Financial Times Interactive Data DTD: 08/06/2008 Mat: 08/06/2012 4,75 12/30/2011 102 .50000 A/B 01/03/2012 102 .48480 Mkt 102.492400 51,246.20 Int: 08/06/2011 to 01/01/2012 Note: Put Option on DOD Total Value: Total Accrual: Total: $1,925,537.11 Less item (2) reported on Schedule "E" Net for Schedule "B" 137.50 83.33 375.00 340.00 963.01 $1,418,230.48 $7,306.63 - 307,021.88 1,111,208.60 Page 5 Please see the final page for IMPORTANT INFORMATION ABOUT THE ESTATE VALUATION REPORT. Wells Fargo Advisors does not render tax or legal advice. If you have any questions please consult with your tax and legal advisors. Wells Fargo Advisors is the trade name used by two separate registered broker-dealers: wells Fargo Advisors, LLC, and We11s Fargo Advisors Financial Network, LLC, Members SIPC, non-bank affiliates of Wells Fargo 6 Company. ~~~;`~ ~.~ "' PEHFED PENTAGON FEDERAL CREDIT UNION May 29, 2012 Regina M Haughney 110 Sunset Rd Carlisle, PA 17013 PO Box 247009, Omaha, NE 68124-7009 800.247.5626 PenFed.org RE: Edward W Haughney Dear Mrs. Haughney: Please find below the date of death values for Mr. Haughney accounts per your request: Account Number Total DOD Balance Share Savings 01-9 $11,588.00 If you have any questions, please call us toll-free at 1-800-247-5626. Sincerely, /'~~vi. Rhonda Thurman Estate Account Specialist ..-, ~ ~^ 4800 Fredericksburg Road \~~~ San Antonio, Texa; %8ZtS8 1 ~`^A ~® EST OF EDWARD W HAUGHNEY C;O STEPHEN D. TILEY FREY & 'TILEY ATTORNEYS AT LAW 5 SOUTH HANOVER STREET CARLISLE PENNSYLVANIA 17013 Dear Mr. Tiley: June 6, 2012 iJSAA is committed to providing excellent service to its members. As you requested, I am providing the following information for the accounts of the late Edward W. Haughney. Account Registration: EDWARD W HAUGHNEY REGINA M HAUGHNEY JTWROS USAA ##: 16 85 94 Account ## ending in Fund Name 9848 Growth Fund 1800 Income Stock Fund 0539 International Fund 0779 Short-Term Bond Fund The account val ues on January 1, 2012 were: Account # Share Accrued Account ending in Shares Price Dividends Value 9848 4,687.812 $14.50 NA* $67,973.27 1800 2,224.310 $12.34 NA* $27,447.99 0539 2,7]2.826 $21.62 NA* $58,651.30 0779 2,468.743 $9.14 $0.01 $22,564.32 Total Value $176,636.88 *Fund does not accrue daily dividends. If you have questions, please call a USAA member service representative at 1-800-531-USAA (8722). Thank you, USAA Shareholder Account Services t6 85 94-49277-G575R-I)M02350-SAS.SAS45 561260108 dew .~~ [ ~C~® l;S4A Federal Savings Bank IU"50 McDermott Freeway San Antonio, Texas ?SZ8S-Oi44 03790.KX3F.JSS402946142.01.01.1 EST OF EDWARD W HAUGHNEY June 5, 2012 C;O STEPHEN TILEY 5 S HANOVER ST CARLISLE PA 17013 Reference: Estate of EDWARD HAUGHNEY Dear Sir or Madam, As you requested, we're providing the balances of Mr. HAiJGi-INEY's accowiis on the date of his death. Account Type Account Ending in Interest Accrued Balance Savings account 7837 $19.88 $100,782.30 Checking account 6496 $0.00 $7,524.54 If you have questions, please call a member service representative at 1-800-531-USAA (8722). Thank you, USAA Federal Savings Bank DM-03790 BKDATEDEATH G0072-0408IJ FDIC iiNOCa INSURED .ate ts?: s. ~~ ~~~® usAa~ FEmERAL SAVING5 BAhEK 047D5.KOSY.J55390416809.D1.01.17692 ~'/~j ~~% / 664/1 /t ~ i • EDWARD W HAUGHNEY OR ` ~..~ REGINA M HAUGHNEY 110 SUNSET DR CARLISLE PA 17013-2127 0 DO ~yAGGDUNT `"NUMBER 0oo~4-i~sa-7 °='STAh17ENT!11ATE~. ~'; 05/15/12 PAGE 1 `i= BALANCE :+ °, DEBTS TOTAL,,ANOUN7' s N0~" OF ~ ' TOtAL AMDUNT ` SERVxUE ~BA~NGE TH15 1 ^ ' ,. =1A5T' S~"A?EMkNf. ~ ..PA3I)' „ DF`rhEBXTS;~~~AID ~~DEP„,,, UEpA'CS"~I+IAU~ ` .,0~ C}~~2GE5, 4 ~ ~~Y7~„ ~~ no ~~ ..,. ~ 99,976.81 0 0.00 1 35.84 .00 100,012.65 please exanine Snnetllately entl reDart Sf Sn[orrect. if no report Ss roe e, veD wlm an sw Days, vnv ecc~vi~v ...... ~..~•••.... .......... DEPOSITS AND OTHER CREDITS DATE..........AMOUNT.TRANSACTION DESCRIPTION 05/15 35.84 INTEREST PAID ACCOUNT BALANCE SUMMARY DATE.........BALANCE DATE.........BALANCE 04/13 99,976.81 05/15 100,012.65 * * * * * ~ * * INTEREST PAID INFORMATION YOUR INTEREST PAID WAS CALCULATED USING YOUR DAILY BALANCE FOR 32 DAYS FOR AN ANNUAL PERCENTAGE YIELD EARNED OF 0.41%. THIS BRINGS YOUR YTD INTEREST PAID TO 179.79. FDIC INSURED Note: Fae reversals/r efuntls matln by US/A w111 not retluce thn totals on thls [hart. ARE YOU SAUING FOR AN EMERGENCY OR RETIREMENT? USAA CERTIFICATES OF DEPDSIT MAY BE RIGHT FOR YOU. GO TO USAA.COM OR GIVE US A CALL AT 1-800-531-8722(USAA) TD LEARN MORE. USAk FEDERAL ~ SAVINGS E1S.AA BANK Fi,',, ~' ~, k n~. 03648.1:17P.JSS382065754.01.01.14464 EDWARD W HAUGHNEY OR REGINIA M HAUGHNEY 110 SUNSET DR CARLISLE PA 17013-2127 '/ ~~. ~, ~~ /~ 0 01 '~ xr, BALANCE~'~' d , DEBIT$ ~~~TOTAL AMUUNTx" NO1~ OF ~~ nTOtA~.M'%IMOUNT,~~ " SBRVYCE `' h~ANCE ~~#IS'"`' ~ ~A5T~5TAL,EMENT'~; ` :.PAID '~ DF ~EB1TS'~PAIO`- '~ D>rP~"~ , OK; DAP OSxTS~~MADE CHARGES ~~;STA'I'EI N'~'~ ~_,' 7,524.88 0 O.DO 1 0.06 .00 7,524.94 ACCOUNT,NUMBERx%~ 00110-7649-6 5'7ATEMENI'. DATEe~~ - 04/30/12 PAGE 1 please exaeine leeedl ately end report if Incorrect. If no report is reeelued xlthln AO tlays, tba account x111 ba consitlered correct. ~al~ ~ ° < TOTAL,; ` ~~" s° ah ~ ~'t'~ ~ ~s ~~;;,TDTAL ,°:` ~ ~ NONSUFFICIENT ~UNO.~ [NSFuk~ '~~` 'O~ERISRAFrT~"wiOU~ ~ ~€~,~~a ate.. r . F ~.~.P°4 :~~r~ „. ,,: a ~„~~, , sff ,,.~. This Statement 0.00 0.00 This Year's Statements O.OD 0.00 Note: Fee reversals/refunds Bade by USAA x11] not redo<e the totals an this chart. ARE YOU SAVING FOR AN EMERGENCY OR RETIREMENT? USAA CERTIFICATES OF DEPOSIT MAY BE RIGHT FOR YOU. GO TO USAA.COM OR GIVE US A CALL AT 1-800-531-8722CUSAA) TD LEARN MORE. DEPOSITS AND OTHER CREDITS DATE..........AMOUNT.TRANSACTION DESCRIPTION 04/30 0.06 INTEREST PAID ACCOUNT BALANCE SUMMARY DATE.........BALANCE DATE.........BALANCE 03/31 7,524.88 04/30 7,524.94 * * * * * * * * INTEREST PAID INFORMATION * * ~ YOUR INTEREST PAID WAS CALCULATED USING YOUR DAILY BALANCE FOR 30 DAYS FOR AN ANNUAL PERCENTAGE YIELD EARNED OF 0.01%. THIS BRINGS YOUR YTD INTEREST PAID TO 0.40. FDIC INSURED N astn~ CHASE :i JPMorgan Chase Bank, N.A. P O Box 659754 San Antonio, TX 78265-9754 1"~'II'1~~~~1~1~111~~11~~~1~~11'I~~II~~I~~II~I~II~~I~II~II~I~~'i DD306394 DRE 802 142 36511 VNNNNNNNNNN T 1 000000000 52 OOOr. EDWARD WILLIAM HAUGHNEY OR REGINA M HAUGHNEY 110 SUNSET DR CARLISLE PA 1 701 3-21 27 October 01, 2011 ttlrough December 30, 2011 Account Number: 000093630078032 CUSTOMER SERVICE WFORh1ATION Web site: Chase.com Service Center: 1-800-935-9935 Hearin? Impaired: 1-800-242-7383 Para Espanol: 1-877-312-4273 Internatianal Cails: 1-713-262-1679 We are making some changes that affect Chase personal and business checking, savings and Certificate of Deposit (CD) accounts, including retirement accounts'. Enclosed with this statement is a rewritten Deposit Account Agreement (formerly known as the Account Rules and Regulations). The new design of this booklet will make it easier for you to read and find the information you need quickly. Please review the information and keep this as reference with your other financial documents. Please note: If you would like to receive the Deposit Account Agreement in Spanish, they will be available at your nearest Chase branch, starting February 1, 2012. 'For checking and savings accounts, all changes are effective on February 1, 2012. For CD accounts, the changes are effective on the first CD mattarity date occurring on or after February 1, 2012. Important Information about Chase Personal Checking and Savings Accounts We are working to simplify our Chase checking and savings accounts by eliminating or reducing some of our fees. The following changes to the Additional Banking Services and Fees for Chase personal checking and savings accounts are effective December 14, 2011. All other terms of your Deposit Account Agreement remain the same. If you have any questions, please call us at 1-800-935-9935 or visit your branch. We will no longer charge fees for the following services: - No fees for Check/Item Copies and Urgent Item Copies -for example, we will not charge you when you need a copy of a cancelled check or deposit slip. - No fees for Immediate Notification of wire transfers - No fees for Account Reconciliation - No fees for Account Research - No fees for a Failed Payment when using Chase Online Bill Pay or Ouick Pay - No fees for Online Banking Services -Financial Management Software Service SAVINGS SUMMAR~ Chase Savings - Beginning Balance Deposits and Additions Ending Balance AMOUNT 521,224.15 0.51 1;21,224.66 Annual Percentage Yield Earned This Period Interest Earned This Period Interest Paid Year-to-Date 0.01 °i~ $G.51 1;2..03 Page 1 of 4 a CHASE :i TRANSACTION DETAIL October 01, 2011 through December 30, 2011 Account Number: 000093630078032 DATE DESCRIPTION AMOUNT BALANCE Beginning Balance $21,224.15 10x31 Interest Payment 0.17 21,224.32 11/30 Interest Payment 0.17 21,224.49 12/30 Interest Payment 0.17 21,224.66 Ending Balance ;21,224.66 A monthly Service Fee was not charged to your Chase Savings account. You can continue to avoid this fee during any statement period by keeping a minim::m daily balance in your account of $3GC.00 or more. (Your minimum daily balance was $21,224) .. :,~ Et ~~a. Pa9e 3 of 4 TIAA CREF Financial Services April 5, 2012 Regina Haughney C/O Stephen D. Tiley 5 South Hanover Street Carlisle, PA ] 7013 Dear Mr. Tiley, Ieesha English Beneficiary Relationship Manager, Beneficiary Relationship Team TIAA-CREF Individual & Institutional Services, LLC Member FINRA/S1PC Tel: (877) 535-3910 ext. 22-5162 Fax: (800)914-8922 This letter is in your response to your March 30'h request for information for contracts of Edward W. Haughney, deceased. The quarterly report shows funds in contracts B9580644/Q9580641 as of October 1, 201 1, but not as of December 31, 2011. On October 15, 2011, Mr. Haughney converted contract(s) B9580644/Q9580641 into Minimum Distribution Option (MDO) contracts. New MDO contract numbers -C8348DA3/ U8348DA1 and C8347DA5/U8347DA3, are generated as a result. As of January 1, 2012, there were no funds left in contract B9580644/Q9580641, so this contract was not listed on the forms. See chart below: TIAA CREF Deferred Annuity Issue Balance as of Balance as of Date 10/0112011 01/01112 69580644 Q9580641 Penn State University Tax Deferred 10/01/90 $54,351.24 $0.00 Annuit Plan 89580644 Q9580641 Penn State University Alternate 10101/90 $122,537.19 $0.00 Retirement Plan C8041034 U8041032 Penn State University Alternate 12/01/94 $66,749.02 $64,646.61 Retirement Plan C8348DA3 U8348DA1 Penn State University Tax Deferred 10/15111 $0.00 $52,474.55 Annuit Plan C8347DA5 U8347DA3 Penn State University Alternate 10/15/11 $0.00 $118,306.10 Retirement Plan Total $235,427.26 The three checks that Mrs. Haughney received were from Immediate Annuity (IA) contracts. As the 2"d annuitant, she will continue to receive payments from those IA contracts for the remainder of her life. Forms were received February 28, 2012, so there is no additional information needed for those accounts. As of April 5, 2012, all funds entitled to Mrs. Regina Haughney have been settled. If you need any further assistance, please contact me at 877-535-3910 ext. 22-5162. Sincerely, Iee~hw~~G~ Ieesha English Beneficiary Relationship Manager Cc: Regina M. Haughney ,,~, iia~ ill ~,cY tic c~!vl" c+(Ci 'v llc ~Oit~. hip ~~_~~?~ 'vy',tf ~IrI ~rCY/ J~, 'J~pn, ~ ,^r^_ ..-r . !~'f ~ Bank of America, N.A. P.O. Sox 251.18 Tampa, FL 33622-5118 IItII'11/~I IIIIIIIII IIIIIIII1~111IIIIIII'lllf lil'I~III II II'1 19132 DO1 SCM999 COL EDWARD W HAUGHNEY REGINA M HAUGHNEY 110 SUNSET DR CARLISLE, PA 17013-2127 n H Page 1 of 3 Statement Period 12-17.11 through 01-18.12 B 11 0 A P PA 11 00029 Number of checks enclosed: 0 Account Number: 0005 7048 5185 Platinum Privileges Money Market Savings Platinum Privileges Relationship Account COL EDWARD W HAUGHNEY REGINA M HAUGHI~EY,,,-.~,; _. _.. ~x ~ ~ . '~~ ~w.~~* ~ i; <r ~ rm Your Account at a Account Number 0005 7048 5185 Beginning Balance on 12-17-11 $ 58,042.79 ~ ~ Annual ~4e~ `"Y~eld 1~rnelil thf# Stat~snunt Deposits and Other Additions + 3.67 ;~4 Ending Balance on 01-18-12 $ 58,046.46 ntertlal`,~~e41' ~~~~~. 7 ° x q nT"... ~, 1 _.. •.V•Lt w: Money Market Savings ~~~ a u ~a ..- ~. -- Date Resulting a.~Y ;; ,... ,~ ...., ~, ~~ .,A~ ~+~.1!+ , Posted Amount($) Balances($) Transactions ~ ~ ~ '^ y "`` 01.18 3.67+ 58,046.46 Interest Earned 1 "' ~~ "'r ~ ~ ~ '" .. :,,, ~ rt~; ~ .. ,..t,~. . .. ... its. „ _.a Our Online Banking service allows you to check balances, track account activity and more. Enroll at www.bankofamerica.com. H COL EDWARD W HAUGHNEY REGINA M HAUGHNEY Page 2 of 9 Statement Period 12.17.11 through 01.18-12 S 11 0 APPA 11 Number of checks enclosed: 0 Account Number: 0006 7048 6185 Daily Balance Summary Date Balance($) Date Balance($) Beginning 58,042.79 01-18 58,046.46 ~.,..~, 1~~ .,y,., may. . _ ,; _ , ,,~.._ . ~ ~ .:1 y,~ 51 ... tR r A ..._ 3 s f '" Sri ,~-. -~-' i. ~ .a„!e'iY„ i •:v ~: .r ..d ..., i -i..I~I 1 .•)~»~' .. ...-....+... ... ,. . ...r ~ ... Y ,. ... ... f.:~~ •t ~ ~ ~t ~ ~. ~'',4"~'c~~?,"~ H dM 's x hank of Americz, \"A. P.O. Sox 2ci L LS 'farnpa, FL3362'~-;~LiB Page 1 of 3 Statement Period 12-23.1? through 01-24.12 h l5 0 1 P 1'L 1:5 Account 1~iatnber: 0000 2234 3680 "I"I'~II~'II'I'i~~il'I'~~lil'~'~I~i~I~~I~~~~I~11~Lll~l~"~I'i MI 01/31 0 0295 392 000 009724 #®O1 SP 0.374 EDWARD W HAUGHNEY 11D SUNSET DR CARLISLE, PA 17D13-2127 Platinum Privileges Interest Checking P9atin~r~a Privileges Relati©nship /Acca~unt EDWARD W HAUGHNEY Ycaa~r Acc~uaat at a (alarace Account Number 0000 2234 3680 Beginning Balance on 12-23-11 $ 135,682.28 Deposits and Other Additions + 6,826.84 Ending Balance oaz 01-24-12 $ 142,509.12 Annul Percent¢ge Yield E¢rned this Statement ~erlod: !).~l CIO fnteresr" Paid Yea;- to Date: $1.27 _.r4 Our Online Banking service allows you to check balances, track account activity and more. With Online Banking you can also view up to 18 months of this statement online and even turn off delivery of your paper statement. Enroll at www.bankofamerica.com. ~~ a f age 2 of 3 Statement Yr.r•ind F; IOWARll W HAGGHNEy L-23-11 through O1-24-12 8 1~ o I P PI 15 Amount Ni.amber: 0000 2234 3690 9nterest checking Additions and Subtractions Date Resulting Posted Amount($) Balances($) Transactions 12-30 6,025.57 + 141,707.$5 Dfas-Cleveland Des:Ret Net ID:Xxxxxxxxx Indn:Haughney Edward W Co ID:3041036004 Ppd 12.30 800.00+ 142,507.85 Dfas-Cleveland Des:Ret Alt ID:Xxxxxxxxx Indn:Haughney Edward W Co ID:3041036004 Ppd 01-24 1.27 + 142,509.12 Interest Earned ©aily Balance Summary Date Balance($) Date Balance($) Date Balance($) Beginning 135,682.28 12-30 142,507.85 01.24 142,509.12 ~ Near. 8. 2012 2;39°M ~1'C BANK f ~r ~ PNC LEAflIKii THE WAY March 8, 2012 Stephan Tiley Attorney at Law 5 S Hanover St Carlisle, PA 17013 RE: Edward W Haughney SSN: 098-10-6651 DOD: O 1-01-2012 Dear Mr. Tiley: No. 310 ?. '~ In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Certii"icate of Deposit Account # 31500283001 Established: 02-01-2006 EDWARD W HAUGHNEY REGINA M HAUGHNEY DOD balance: $ 59,942.28 + 0.00 accrued interest Account # 31500297993 Established: 08-02-2006 EDWARD W I-iAUGHNEY REGINA M HA.UGHNEY DOD balance: $ 57,265.87 + 0.00 accrued interest Account # 31400341902 Established: 06-08-2009 EDWARD W 1-IAUGHNEY REGINA M HAUGHNEY DOD balance: $ 51,755.74 + 0.00 accrued interest Checking Account Account # 5140185409 Established: 09-O1-1972 EDWARD W HAUGHNEY REGINA M HAUGHNEY DOD balance: $ 173,853.58 + 0,00 accrued interest Page 1 of 2 Exhibit "I" Savings Account Account # 5003176741 EDWARD W HAUGHNEY REGINA M H,AUGHNEY DOD balance: $ 73,122.55 + 0.00 accrued interest IRA Account Account # 65001016059 EDWARD W HAUGHNEY DOD balance: $ 2,821.83 + 0.00 accrued interest For beneficiary information, please call 1-888-762-4727. Safe Deposit Sox The decedent maintained safe deposit box #2254 EDWARD W HAUGHNEY REGINA M HAUGHNEY Located at: Carlisle Branch 105 Noble Blvd Carlisle, PA 17013 (717-243-6021 n J J C~ 'C 0. Established: 10-11-2000 Established: 01-20-1995 Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements. if you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC This message i.s intended for the use of the individual or entity to which it is addressed and may contain infvrmation that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsihle for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communications is strictly prohibited If you have received this communication in error, please notify me immediately by reply or by telephone at 800-762-177.1 and immediately destroy~this faxed document. Page 2 of 2 Exhibit "I" S~~e~ei~n B~ ~i,~ r.~tiu;1_uz_ iu ~rn~i~: r~.o. e.., »a i uu, rt,~s1„~. ~~~in u~~xa Bank FIN 23-1237295 ~ .410.147.1 9017-JO.I FFtflFiT SHARING PLAIy - EMPLUYEE CpPY For Inquiries Please Call: (877) 768-2265 Social Security Number ""'"'"'"" Retirement ID """'"""" EDWARD W HAUGHNEY 110 SUNSET DR CARLISLE PA 17013-2127 I~~~III~~~Illrrr~~~llr~ll~~~l~l~~~ll,~Irll~~rl~~rllllr~~rl~lrl Statement Date 12-31-11 Be in Statement Period 01-01-11 End Statement Period 12-31-11 901730.1 Page 1 of 1 CERTIFICATE Account. Number: 000000358008506 Prior Balance 3,393.73 Maturity 10-12-12 Rate .250 Description Date Amount Balance INTEREST 01-31-11 2.56 3,396.29 INTEREST 02-28-11 2.32 3,398.61 INTEREST 03-31-11 2.57 3,401.18 AUTO RENEWAL AS OF 04-13-11 NEW RATE: 0.250 NEW DATE: 10-12-12 INTEREST 04-13-11 1.09 3,402.27 INTEREST 04-30-11 0.39 3,402.66 INTEREST 05-31-11 0.72 3,403.38 INTEREST 06-30-11 0.70 3,404.08 INTEREST 07-31-11 0.73 3,404.81 INTEREST 08-31-11 0.72 3,405.53 INTEREST 09-30-11 0.70 3,406.23 INTEREST 10-31-11 0.72 3,406.95 INTEREST 11-30-11 0.70 3,407.65 PAYOUT DISTRIBUTION 12-27-11 -929.86 2,477.79 INTEREST 12-31-11 0.70 2,478.49 i Sah91'JIAov I Prior Cash Balance 3,393.73 Plus Credits 0.00 Plus Interest 14.62 Less Debits 929.86 New Cash Balance 2,478.49 Total Plan Value 2,478.49 Disbursements 929.86 Federal Tax Withheld 0.00 State Tax Withheld 0.00 Employee Contributions 0.00 Employer Contributions 0.00 Employee Deferral 0.00 THE FAIR MARKET VALUE INFORMATION IS BEING FURNISHED TO THE INTERNAL REVENUE SERVICE. ,~ ,~` ~ r~ ~y JJ'.~ V Exhibit "J" '~~ ~~ U ~ C ~ N ~ 'b ~ 0 ~ d N ~ ~ ~ ~ ~x ~O a~ x b 0 o ca a4 0 U C1. 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