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03-27-13
In re the Edith S. Rife Trust IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA r� ORPHANS' COURT DIVISION ;> NO. 11-0325 ORPHANS COURT °a NO. 10-1006 ORPHANS' COURT NO. 83-0773 ORPHANS' COURT w c:�a .sir `3 c m ACCOUNT OF FRED H. JUNKINS AMD NOW, cumes FRED H. JUNKINS, executor of the Estate of Charles J. Rife, and respectfully represents, as follows: 1. John W. Maxwell admitted in Paragraph 12d. of his Motion of October 27, 2011 that it is not possible for the Executor to construct a proper accounting of the Edith S. Rife Trust, as ordered by the Court, because Charles J. Rife failed to keep sufficient records of administration of the Trust to enable Fred H. Junkins as Executor to prepare the ordered accounting. 2. During the course of the administration of Charles J. Rife certain documents relative to the Edith J. Rife Trust came into my possession, all of which were disclosed to counsel for John W. Maxwell on June 20, 2011. These are as follows: a. Allied Irish Banks, p.l.c., Stock Certificate Number BNY 2541 for 14,859 shares. A copy is attached and marked"Exhibit A". b. Allied Irish Banks, p.l.c., Stock Certificate Number BNY 15971 for 29,718 shares. A copy is attached and marked "Exhibit B". c. Allied Irish Banks, p.l.c. Reverse Split Notice. A copy is attached and marked "Exhibit C". d. Fiduciary Income Tax Return (1041) for 2006. A copy is attached and marked "Exhibit D". e. Fiduciary Income Tax Return (1041) for 2007. A copy is attached and marked "Exhibit E". f. Fiduciary Income Tax Return (1041) for 2008. A copy is attached and marked "Exhibit F". g. Fiduciary Income Tax Return (1041) for 2009. A copy is attached and marked "Exhibit G". 3. All of the above items were transferred on June 20, 2011 by my attorney Murrel R. Walters, III, to James D. Cameron, Attorney for the court appointed successor Trustees. A copy of the conveying letter is attached and marked "Exhibit H". 4. Fred H. Junkins has no additional documents or any other information in any form that would enable him to prepare an accounting of the administration of the Edith S. Rife Trust as it was administered by Charles J. Rife over the forty (40) years from the date the Trust was created until the death of Charles J. Rife. VERIFICATION 1, Fred H. Junkins, Executor of the Estate of Charles J. Rife, verify that the statements made in the foregoing Account are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. MA2Pmt,( I 1a( 3 Date FR D H. JU INS EXHIBIT A ,rte-4` p $_ a s a"a ••i 2a S' 2 Z c yl• I!r a 3i< n}* lr A€ s# r r r:'44t s„ _ '�€ �• 4 w -%+ 1 1 ti uj ru s a'N ;if ?lii CL w �aa qCC al o w>' M r CO w N �r a r'1 Jt iq t \ .. �/i��ca. � � r.'.•y�r a rx st �.. � zx �= a ��-�� s N� <L .?`�\ !R d' /r r O t6 Q 8 S Y = i 11t• r 1 rie a$ Y r s s5 y a s E rr iv LU ex ,f fi► r' W jr�J • / / ///f r/rte/ rrj�i `1r s y�, s � r:x. � W ilY sl!i� `�i ` r�/ r� //r/r//// r/�r rf'{.•,yr ,s - ,:i �°°JI z Ea f/1 %?f`� IY 1 $a g2g, s s `- 3 � a. .01 { � a m RE OR Yes` "s=a Cl) In LLI r p s� monow LL neE =E€ Lt EXHIBIT B _ r L ,.za sg� 4 P x- ca x lu Asa3 c [moo_ �m 0 C3 9) '7c ^b'%i/'P�if ~ € '�' a na 9 a cc o s M /`fir# C47r►�i '+ j/ Sn. .' sr €s- �E Q z / W ni + `• 'r fifer i +rf F a. _ e s $ s ? Y m ui t11 tr ': / lril rfi r T1 30 Eag 1�° s E`s / iC ,Q CG LI" + +i jr I r /" r+r �,: �q get Vlf cs ww; ri• ,ql Z O `S'/♦+' ' � nr N W W a cc . 0. r / /.%fir!//r + / r dd 'a �s W co ^ Sg Z . 9 i WEE s w cr rl cc s cn ul If- f f � c, W cr LU Nr LL N � W 4R2 Ir EXHIBIT C BNY MBLLON DEPOSITARY RECEIPTS NOTICE TO HOLDERS OF AMERICAN DEPOSITARY SHARES (ADSs) EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS (ADRs) REPRESENTING DEPOSITED ORDINARY SHARES OF ALLIED IRISH BANKS, p.l.c. (AIB) ONE (1) ADS REPRESENTS TWO (2) ORDINARY SHARES (ORDs) CUSIP: 019228402 Pursuant to the amended and restated Deposit Agreement among Allied Irish Banks, p.l.c. (the "Company"), The Bank of New York Mellon as Depositary, and all owners and Beneficial Owners of American Depositary Receipts("ADRs")issued hereunder,The Bank of New York Mellon herby notifies such Holders as follows: Please be advised that Allied Irish Banks,p.l.c. has announced a change in the current ratio of its existing ADR program. The current ratio will change from one (1) ADS representing two (2) Ordinary Shares (1:2) to one (1) ADS representing ten (lo) Ordinary Shares (1:1o). As a result, a mandatory reverse split will be effected on a basis of one(1)new ADS for every five(5)old ADSs. All new AIB ADSs will be issued in the Direct Registration System (DRS). A DRS Statement will be forwarded to you reflecting your entitlement. Effective February 22, 2012, owners of Allied Irish Banks, p.l.c.ADSs will be required on a mandatory basis to surrender to BNY Mellon their(old)ADRs(CUSIP: 019228402)for cancellation in exchange for their(new) Allied Irish Banks p.l.c. ADSs (CUSIP # 0192288o8). Only whole ADSs will be issued. No fraction of an AIB ADS will be distributed; instead where applicable, you will receive cash, without interest, for any fractional new ADS. Following are the trading particulars: OLD NEW CUSIP#; 019228402 0192288o8 Ticker Symbol: AIB AIB Ratio: 1 ADS: 2 ORDs 1 ADS: 10 ORDs If you also hold the (old) AIB ADSs in uncertificated form (either in the Direct Registration System (DRS) and/or in the AIB Global BuyDIRECT Plan, you need not complete the Letter of Transmittal,as these (old) ADSs will be automatically exchanged and a DRS Statement reflecting your ownership of the new AIB ADSs registered in your name on the books the of BNY Mellon, will forwarded to the holders. In order to receive your(new) Allied Irish Banks ADSs, please complete sign and return to the Bank of New York Mellon the enclosed Letter of Transmittal along with the Allied Irish Banks ADR certificate(s)you may hold. If delivery of the ADR certificate is by mail, registered mail with return receipt, properly insured is recommended. For information regarding your Allied Irish Banks ADSs, please contact the Depositary at telephone number 1-866-259-2282,International callers may telephone: 00 I-201-680-6921. BNY MELLON, As Depositary Dated: February 22,2011 EXHIBIT D Form 1041 Two-Year Comparison 1006 Name EDITH S RIFE TRUST 23-6503242 Description Tax Year-2005 Tax Year-2006 Increase(Decrease) INCOME ORDINARY DIVIDEND INCOME. . . 69, 842 75, 166 5, 324 TOTAL INCOME 69, 842 75 , 166 5 , 324 DEDUCTIONS INCOME DISTRIBUTION DEDUCTION 69, 842 75, 166 5, 324 EXEMPTION . . . . . . . . . . 300 300 0 TOTAL DEDUCTIONS 70, 142 75,466 5, 324 TAXABLE INCOME ( 300 ) (300) 0 DISTRIBUTION INFORMATION DISTRIBUTABLE NET INCOME. . . 69, 842 75, 166 5, 324 NET ACCOUNTING INCOME . . . . 0 75, 166 75 , 166 611191 08-18-06 13040317 706230 BDS—RIFET 2006 . 05010 EDITH S RIFE TRUST BDS—RI01 WAGGONER, FRUTIGER & DAUB, LLP 5006 E TRINDLE RD SUITE 200 MECHANICSBURG, PA 17050 (717 ) 506-1222 MARCH 17 , 2007 CHARLES J RIFE 1849 FISHER ROAD MECHANICSBURG, PA 17055 RE: EDITH S RIFE TRUST DEAR BENEFICIARY: ATTACHED IS YOUR COPY OF THE FIDUCIARY FORM 1041 SCHEDULE K-1 . THIS SCHEDULE SUMMARIZES YOUR INFORMATION FROM THE TRUST. THIS INFORMATION HAS BEEN PROVIDED TO THE INTERNAL REVENUE SERVICE WITH THE U.S. INCOME TAX RETURN FOR ESTATES AND TRUSTS. THE INFORMATION PROVIDED ON THIS SCHEDULE SHOULD BE ENTERED ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS ON PAGE 2 . IF YOUR RETURN WILL BE PREPARED BY YOUR ACCOUNTANT OR ATTORNEY, YOU SHOULD PROVIDE A COPY OF THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX INFORMATION. WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU. VERY TRULY YOURS, BRIAN D. STRAUB, CPA 661106 Schedule K-1 �� Final K-1 Amended K-1 OMB No.1545-0092 Beneficiary's Share of Current Year Income, (Form 1041) For calendar year 2006, Department of the Treasury or tax year beginning Deductions,Credits,and Other Items Internal Revenue Service and ending 1 Interest income 11 Final year deductions Beneficiary's Share of Income, Deductions, Credits, etc. 10,See separate Instructions. 2a Ordinary dividends 2b Qualified dividends ,V 'i'. Information About the Estate or Trust A Estate's or trust's employer identification number 7 5 r 16 6 . 23-6503242 3 Net shod-term capital gain B Estate's or trust's name EDITH S RIFE TRUST 4a Net tong-term capital gain 4b 28%rate gain 12 Alternative min tax adjustment 4c Unrecaptured section 1250 gain C Fiduciary's name,address,city,state and ZIP code —-Other portfolio and CHARLES J RIFE, TRUSTEE 5 nonbusiness income 1849 FISHER ROAD MECHANICSBURG, PA 17055-5117 6 Ordinary business income 7 Net rental real estate income D Check if Form 1041-T was filed and enterthe date It was filed 8 Other rental income 13 Credits and credit recapture E Check if this is the final Form 1041 for the estate or trust 9 Directly apportioned deductions F Tax shelter registration number,if any G Check if Form 8271 is attached 14 Other information information About the Beneficiary 10 Estate tax deduction H Beneficiary's identifying number I Beneficiary's name,address,city,state and ZIP code ............. CHARLES J RIFE 1849 FISHER ROAD *See attached statement for additional information. Note:A statement must be attached showing the beneficiary's share of income and directly apportioned deductions from each business,rental real estate,and other rental activity, Ir i FT Domestic beneficiary Foreign beneficiary LHA For Pap etwork Reduction Act Notice,see the Instructions for Form 1041. Schedule K-1 (Form 1041) 2006 130403I7 706230 BDS-BZFET 2006 .050I0 EDITH Q JlTFB TRUST RDR-RTOl 1 SCIledUle m 1041} 2006 page 2 This list Identifies the codes used on Schedule K-1 for 12. Alternative minimum tax items beneficiaries and provides summarized reporting Information for Code Report on beneficiaries who file Form 1040.For detailed reporting and filing information,see the Instructions for Beneficiary Filing Form 1040 A Adjustment for minimum tax purposes Form 6251,line 14 and the Instructions for your Income tax return. B AMT adjustment attributable to Report on qualified dividends 1. interest income Form 1040,line 8a C AMT adjustment attributable to 2a. Ordinary dividends Form 1040,line 9a net short-term capital gain 2b. Qualified dividends Form 1040,line 9b 0 AMT adjustment attributable to 3. Net short-term capital gain Schedule D,line 5,column(f) net long-term capital gain See the beneficiary's instructions and the 4a. Net long-term capital gain Schedule D,line 12,column(f) E AMT adjustment attributable to Instructions for Form 6251 4b. 28%rate gain Line 4 of the worksheet for unrecaptured section 1250 gain Schedule 0,line 18 F AMT adjustment attributable to 4c. tfnrecaptured section 1250 gain Line 11 of the worksheet for 28%rate gain Schedule D,line 19 G Accelerated depreciation 5. Other portfolio and nonbusiness Schedule E,line 33,column(f) H Depletion Income I Amortization 6. Ordinary business Income Schedule E,line 33,column(d) J Exclusion items 2007 Form 8801 or(f) 13. Credits and credit recapture 7. Net rental real estate income Schedule E,line 33,column(d) A Credit for estimated taxes Form 1040,line 65 or(f) 8 Credit for backup withholding Form 1040,line 64 8. Other rental income Schedule E,line 33,column(d) C Low-income housing credit Form 3800,line 1e or(f) 0 Qualified rehabilitation expenditures See the beneficiary's instructions 9. Directly apportioned deductions E Basis of other Investment credit property See the beneficiary's instructions Code F Work opportunity credit Form 3800,line 1 b A Depreciation Form 8582 or Schedule E,line G Welfare-to-work credit Form 3800,line is 33,column(c)or(e) H Alcohol fuel credit Form 6478,line 5 B Depletion Form 8582 or Schedule E,line (also see the beneficiary's instructions) 33,column(e)or(e) I Credit for increasing research activities Form 3800,line 1 d C Amortization Form 8582 or Schedule E,line J Renewable electricity,refined coal, See the beneficiary's instructions 33,column(c)or(e) and Indian coal production credit K Empowerment zone and renewal Form 8844,line 3 10. Estate tax deduction Schedule A,line 27 community employment credit 11. Final year deductions L Indian employment credit Form 3800,line 11 A Excess deductions Schedule A,line 22 M Orphan drug credit Form 3800,line 1k B Short-term capital loss carryover Schedule D,line 5,column(f) N Credit for employer provided child Form 3800,line In C Long-term capital loss carryover Schedule D,line 12,column(f); care and facilities line 5 of the wksht.for Sch.D, 0 Siodiesel and renewable diesel Form 8864,line 9 line 18;and line 16 of the wksht. fuels credit (also see the beneficiary's instructions) for Sch.D.lino 19 P Nonconventional source fuel credit Form 3800,line 1s D Net operating loss carryover- Q Clean renewable energy bond See the beneficiary's instructions regular tax Form 1040,line 21 and Gulf tax credit bond credits and Form 8912 E Net operating loss carryover-- R Credits for employers affected by Form 3800,line f as minimum tax Form 6251,line 27 Hurricane Katrina,Rita,or Wilma (also see the beneficiary's instructions) S Energy efficient appliance credit Form 3800,line 1 u T Recapture of credits See the beneficiary's instructions 14. Other Information A Tax-exempt interest Form 1040,line 8b 8 Foreign taxes Form 1040,line 47 or Sch.A,line 8 C Qualified production activities Form 8903,line 7 income 0 Form W-2 wages Form 8903,line 13 E Net investment income Form 4952,line 4a F Gross farm and fishing income Schedule E,line 42 G Foreign trading gross receipts See the instructions for (IRC 942(a)) Form 8873 H_Other information See the beneficiary's instructions Note.If you are a beneficiary who does not file a Form 1040,see instructions 610922 for the a of income tax return you are film 02-0e-07 type Y 9• 1 1 Zt)An11 7009'1'1 Ri .q-RTVP.rP 2006 .05010 EDITH S RIFE TRUST BDS--RI01 U � 0607214699 PA Schedule RK-1 (09-06) 2006 Resident Schedule of PA S Shareholder/Partner/Beneficlary Pass Through Income,Loss,and Credits 074013401 RIFE CHARLES J Final N 1849 FISHER ROAD (Individual=l,S Corp=2,All Other Corp=3,Estate/Trust=4, Owners 1 Partnership=5,LLC=6,Exempt Org.=7) Stock Ownership% . 0000 Amended N M E C H A N I C S B U R G PA 17055 Beneficiary's year end Distribution% 1 x Partner's%of: EDITH S RIFE TRUST Profit sharing . 0000 MECHANICSBURG PA 17055 236503242 Loss sharing . 0000 Capital Fiscal Year N T (Estate/Trust=E,Partnership=P,PA S Corp=S,LLC=L) Ownership .0000 N General Partner or LLC member-manager N Limited Partner or other LLC member 1 PA Taxable Business Income(Loss)from Operations 1 0 2 Interest Income 2 0 3 Dividend Income 3 0 �4 Net Gain(Loss)from the Sale,Exchange,or Disposition of Property 4 0 5 Net Income(Loss)from Rents,Royalties,Patents,and Copyrights 5 0 6 Income of/from Estates or Trusts 6 75166 7 Gambling and Lottery Winnings(Loss) ? 0 =8 Out of State Credits for Resident Partner or Shareholder.Submit statement 8 0 m 9 Total Other Credits.Submit Statement. 9 0 0. 10 Distributions of Cash,Marketable Securities,and Property-not including guaranteed payments 10 0 >_11 Guaranteed Payments for Capital 11 0 12 All Other Guaranteed Payments for Services Rendered 12 0 °'13 Guaranteed Payments to the Retired Partner 13 0 >14 Distributions from PA AAA Liquidating N 14 0 15 Distributions of Cash,Marketable Securities,and P€operty 15 0 16 Nontaxable income or nondeductible expenses required to calculate member or partner basis(submit 16 0 tsupplemental statement). CT Note:Lines 17 through 20 are for information purposes only. 17 Member's Share of IRC Section 179 allowed according to PA rules 1? 0 —18 Member's Share of Straight-Line Depreciation 18 0 t19 Partner's Share of Nonrecourse liabilities at year end 19 0 a20 Partner's Share of Recourse liabilities at year end 20 0 674621 11.01-06 1 0607214699 0607214699 1 E 1041 DI temalRe4enUeService U.S. Income Tax Return for Estates and Trusts 2006 For calendar year 2006 or fiscal year beginning ,2006 and ending OMB No.1545-0092 A Type of entity: Name of estate or trust(If a grantor type trust,see page 12 of the Instructions.) C Employer Identification number 0 Decedent's estate 23 :: 6503242 © Simple trust EDITH S RIFE TRUST D Date entity created Complex trust Name and title of fiduciary 08/01/1972 0 Qualified disability trust E Nonexempt charitable and split- OESBT(S portion only) CHARLES J RIFE, TRUSTEE interest trusts,check applicable 0 Grantor type trust Number,street,and room or suite no.(If a P.O.box,see page 12 of the Instructions.) boxes(see pg 13 of the instr.): 0 Bankruptcy estate-Ch.7 1849 FISHER ROAD 0 Described In section 4947(a)(1) 0 Bankruptcy estate-Ch.11 City or town,state,and ZIP code Not a private foundation 0 Pooled income fund MECHANICSBURG, PA 17055-5117 0 Described In section 4947 a 2 B No.of Sch K-1 F Check 0 Initial return 0 Final return 0 Amended return 0 Change in trust's name applicable attached► 1 boxes: 0 Change in fiduciary 0 Change in fiduciary's name 0 Change in fiduciary's address G Pooled mortgage account see page 14 of the instructions): 0 Bought 0 Sold Date: 1 Interest income ....................................................................................................................................... 1 2 a Total ordinary dividends ........................................................................SEE....STATEMENT...1....... 2a 75, 166 . b Qualified dividends allocable to:(1)Beneficiaries 7 5 , 16 6 . (2)Estate or trust 0 3 Business income or(loss).Attach Schedule C or C-EZ(Form 1040) 3 E 4 Capital gain or(loss).Attach Schedule D(Form 1041) .................................................................................... 4 $ 5 Rents,royalties,partnerships,other estates and trusts,etc.Attach Schedule E(Form 1040) .................................... 5 — 6 Farm income or(loss).Attach Schedule F(Form 1040) .................................................................................... 5 7 Ordinary gain or(loss).Attach Form 4797 ................................................................................................... 7 8 Other income.List type and amount 8 9 Total income.Combine lines 1 2a and 3 through 8 ................................................................................ ► 9 75, 166 . 10 Interest.Check if Form 4952 is attached ►0 ....................................................................................... 10 11 Taxes ................................................................................................................................................... 11 12 Fiduciary fees .......................................................................................................................................... 12 -- 13 Charitable deduction(from Schedule A,line 7) ............... .......... 13 .................................................................... 14 Attorney,accountant,and return preparer fees ................................................................................................ 14 H 15 a Other deductions not subject to the 2%floor(attach schedule) ........................................................................ 15a c b Allowable miscellaneous itemized deductions subject to the 2%floor .................................................................. 15b U 16 Add lines 10 through 15b ..................................................................................................................... ► 16 d 0 17 Adjusted total income or(loss).Subtract line 16 from line 9 .............................. 17 , 18 Income distribution deduction(from Schedule B,line 15).Attach Schedules K-1(Form 1041) ........ ........................ 18 75, 166 . 19 Estate tax deduction including certain generation-skipping taxes(attach computation) .........:................................ 19 20 Exemption ............................................................................................................................................. 20 300. 21 Add lines 18 through 20 ........................................................................................................................ ► 21 75, 466 . 22 Taxable income.Subtract line 21 from line 17.If a loss,see page 20 of the instructions .......................................... 22 —300 . 23 Total tax(from Schedule G,line 7) ............................................................................................................ 23 0 . 24 Payments:a 2006 estimated tax payments and amount applied from 2005 return................................................... 24a a b Estimated tax payments allocated to beneficiaries(from Form 1041-T) ............................................................... 24b c Subtract line 24b from line 24a .................................................................................................................. 24c d Tax paid with Form 7004(see page 20 of the instructions) .............................................................................. 24d a e Federal income tax withheld.If any is from Form(s)1099,check ►EJ ................................................... 24e C f Credit for federal telephone excise tax paid.Attach Form 8913 ........................................................................... 24f ca Other payments:g Form 2439 ;h Form 4136 ;Total ► 241 ~ 25 Total payments.Add lines 24c through 24f,and 24i 26 Estimated tax penalty(see page 20 of the instructions) .................................................................................... 26 27 Tax due.If line 25 is smaller than the total of lines 23 and 26,enter amount owed................................................... 27 28 Overpayment.If line 25 is larger than the total of lines 23 and 26,enter amount overpaid ....................................... 28 29 Amount of line 28 to be:a Credited to 2007 estimated tax ► ; b Refunded ► 29 Under PPenalties of perfu I declare that I have��ccamJnned th�is etyyym,Including accompanying schedules and statements and to the best of my knowledge Sign an sl ljiq gnp,oF�rgp)+,11a r�4hplett?"rpagaFadoiS o.{ite�a r(other than taxpayer)Is based on all information of which preparer has any knowledge. May the IRS discuss this 401 77�j ii d1 t ff j r !) return with the preparer Here a r T `� k _ _ . ► shown below(see Instr.)9 e SignSture Of ficiycl)ryjoroffjcgrjepr4�ntitig:dy ary a Date EIN of fiduciary if a OX Yes NO financial Institution Pre area's Date Check If self- Preparers SSN or PTIN Paid signature employed P 0 0 3 6 5 0 7 4 Preparer's Firm's name(or 'WAGGONER, FRUTIGER & DAUB, LLP EIN 23 :: 1583249 Use Only yours If self-employed), 5 0 06 E TRINDLE RD SUITE 200 JWA address,and ZIP code MECHANICSBURG PA 17050 Phone no. 7 17—5 0 6—12 2 2 blUdUl 02-05-07 For Privacy Act and Paperwork Reduction Act Notice,see the separate instructions. Form 1041 (2006) T �1)nn11 7 '7nti7Zn Tlnc—T)TVWM ')nnA n1;n1 0 RT1TrT'g C RTFF TPTTPT RT1C—RT01 Form 1041 (2006) EDITH S RIFE TRUST 23-6503242 Pae2 `SCt1:e'.dll(@ A Charitable Deduction. Do not complete for a simple trust or a pooled income fund. 1 Amounts paid or permanently set aside for charitable purposes from gross income(see page 21 of the instructions) ...,........ 1 2 Tax-exempt income allocable to charitable contributions(see page 21 of the instructions) ................................................ 2 3 Subtract line 2 from line 1 .................................................................................................................................... 3 4 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes ........................ 4 5 Add lines 3 and 4 ............................................................................................................................................. 5 6 Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable purposes(see instructions) ,..... 6 7 Charitable deduction. Subtract line 6 from 5.Enter here and on a e 1 line 13 ............................................................ 7 Sk'eciu(e>8 Income Distribution Deduction 1 Adjusted total income(see page 22 of the instructions) ............................................................................................. 1 75 , 16 6 . 2 Adjusted tax-exempt interest .............................................................................................................................. 2 3 Total net gain from Schedule D(Form 1041),line 15,column(1)(see page 22 of the instructions) .................................... 3 4 Enter amount from Schedule A,line 4(minus any allocable section 1202 exclusion) ...................................................... 4 5 Capital gains for the tax year included on Schedule A,line 1 (see page 22 of the instructions) .......................................... 5 6 Enter any gain from page 1,line 4,as a negative number.If page 1,line 4,is a loss,enter the lossas a positive number .................................................................................................................................... 6 7 Distributable net income(DNI).Combine lines 1 through 6.If zero or less,enter-0. ...................................................... 7 75, 16 6 . 8 If a complex trust,enter accounting income for the tax year as .......... determined under the governing instrument and applicable local law ........................... 8 9 Income required to be distributed currently ............................................................................................................ 9 75, 166 . 10 Other amounts paid,credited,or otherwise required to be distributed ....................................................................I...... 10 11 Total distributions.Add lines 9 and 10.If greater than line 8,see page 22 of the instructions ....... ......... ......... ......... 11 75, 166 . 12 Enter the amount of tax-exempt income included on line 11 ....................................................................................... 12 13 Tentative income distribution deduction.Subtract line 12 from line 11 ......... ......... ......... ......... ......... ......... 13 75, 16 6 . 14 Tentative income distribution deduction.Subtract line 2 from line 7.If zero or less,enter-0. ....... ......... ......... ......... 14 75, 166 . 15 Income distribution deduction.Enter the smaller of line 13 or line 14 here and on page 1 line 18....................................... 15 75, 166 . ::06.e d t le>Q> Tax Computation see page 23 of the instructions 1 Tax: a Tax on taxable income(see page 23 of the instructions) 1 a 0 >s<' b Tax on lump-sum distributions.Attach Form 4972 ....................................... 1 b c Alternative minimum tax(from Schedule I,line 56) ....................................... 1 c [ ' d Total.Add lines 1a through 1c ....................................................... .................................................... ► 1d 0 . .......... 2a Foreign tax credit.Attach Form 1116 2a g b Other nonbusiness credits(attach schedule) 2b .......... c General business credit.Enter here and check which forms are attached: 0 Form 3800 0 Forms (specify) ► 2c .......... d Credit for prior year minimum tax.Attach Form 8801 ................................................ 1 2 3 Total credits.Add lines 2a through 2d ............................................... ............................................................... ► 3 0 . 4 Subtract line 3 from line td.If zero or less,enter-0. ................................................................................*............... 4 0 . 5 Recapture taxes.Check if from: = Form 4255 = Form 8611 „.... ......... ......... ......... ......... ......... 5 6 Household employment taxes.Attach Schedule H(Form 1040) ...........................................................................*...... 6 7 Total tax.Add lines 4 through 6.Enter here and on page 1 line 23 . ..► 7 0 . Other Information Yes No 1 Did the estate or trust receive tax-exempt income?If"Yes,"attach a computation of the allocation of expenses. .................... X Enter the amount of tax-exempt interest income and exempt-interest dividends ► $ 2 Did the estate or trust receive all or any part of the earnings(salary,wages,and other compensation)of any individual by reason of a contract assignment or similar arrangement? ...................................................................................................... X 3 At anytime during calendar year 2006,did the estate or trust have an interest in or a signature or other authority over a bank,securities,or other financial account in a foreign country? ....................................................................... X .................. ..................... See page 25 of the instructions for exceptions and filing requirements for Form TD F 90-22.1.If"Yes;'enter the name of the foreign country ► . 4 During the tax year,did the estate or trust receive a distribution from,or was it the grantor of,or transferor to, a foreign trust?If'Yes,"the estate or trust may have to file Form 3520.See page 25 of the instructions ............................. X 5 Did the estate or trust receive,or pay,any qualified residence interest on seller-provided financing? If"Yes;' seepage 25 for required attachment ................................................................................................................................................... X 6 If this is an estate or a complex trust making the section 663(b)election,check here(see page 25 of the instructions) 111- 0 > `:> 7 To make a section 643(e)(3)election, attach Schedule D(Form 1041),and check here(see page 25 of the instructions ........................ ► EJ 8 If the decedent's estate has been open for more than 2 years,attach an explanation for the delay in closing the estate,and check here ...... ► 0 ;:: < :; 9 Are any present or future trust beneficiaries skip persons?See page 25 of the instructions ........................................................................... X 02-06-o� JWA Form 1041 (2006) z-os- 2 1Innn'21 -7 '70r')�n MnC!—DT7.-VrT' 1009 1)r;0 10 T+nTmu c DTV mDTTem nn nTni Form1041(200e) EDITH S RIFE TRUST 23-6503242 Page 3 S'.Gh :iUi < r> Alternative Minimum Tax (see pages 26 through 32 of the instructions) Part I - Estate's or Trust's Share of Alternative Minimum Taxable Income 1 Adjusted total income or(loss)(from page 1,line 17) ...................................................................................................... 1 75, 166 . 2 Interest .........-.......................................... 2 .......................................................................................................... 3 Taxes .................................................................................................................................................................. 3 4 Miscellaneous itemized deductions(from page 1,line 15b) ............................................................................................. 4 5 Refund of taxes ...................................................................................................................................................... 5 6 Depletion(difference between regular tax and AMT) ...................................................................................................... 5 7 Net operating loss deduction.Enter as a positive amount ................................................................................................ 7 8 Interest from specified private activity bonds exempt from the regular tax ........................................................................... 8 9 Qualified small business stock(see page 27 of the instructions) ....................................................................................... 9 10 Exercise of incentive stock options(excess of AMT income over regular tax income) ............................................................ 10 11 Other estates and trusts(amount from Schedule K-1 (Form 1041),box 12,code A) ............................................................... 11 12 Electing large partnerships(amount from Schedule K-1 (Form 1065-B),box 6) .................................................................. 12 13 Disposition of property(difference between AMT and regular tax gain or loss) ..................................................................... 13 14 Depreciation on assets placed in service after 1986(difference between regular tax and AMT) ................................................ 14 15 Passive activities(difference between AMT and regular tax income or loss) ........................................................................ 15 16 Loss limitations(difference between AMT and regular tax income or loss) ........................................................................... 16 17 Circulation costs(difference between regular tax and AMT) ............................................................................................. 17 18 Long-term contracts(difference between AMT and regular tax income) .............................................................................. 18 19 Mining costs(difference between regular tax and AMT) ................................................................................................... 19 20 Research and experimental costs(difference between regular tax and AMT) ........................................................................ 20 21 Income from certain installment sales before January 1,1987 ....................................................................................... 21 22 Intangible drilling costs preference .............................................................................................................................. 22 23 Other adjustments,including income-based related adjustments ....................................................................................... 23 24 Alternative tax net operating loss deduction(See the instructions for the limitation that applies) ............................................. 24 25 Adjusted alternative minimum taxable income.Combine lines 1 through 24 ........................................................................ 25 75, 166 . Note:Complete Part 11 below before going to line 26. .......... .::::::.:::. 26 Income distribution deduction from Part 11,line 44 ............................................................... 26 75 , 166 . 27 Estate tax deduction from page 1,line 19 27 28 Add lines 26 and 27 ................................................................................................................................................ 28 75, 166 . 29 Estate's or trust's share of alternative minimum taxable income.Subtract line 28 from line 25. ....................................... 0 . If line 29 is: 0$22,500 or less,stop here and enter-0-on Schedule G,line 1c.The estate or trust is not liable for the alternative minimum tax. •Over$22,500,but less than$165,000,go to line 45. 0$165,000 or more,enter the amount from line 29 on line 51 and go to line 52. Part II- Income Distribution on a Minimum Tax Basis 30 Adjusted alternative minimum taxable income(see page 30 of the instructions) .................................................................. 30 75, 166 . 31 Adjusted tax-exempt interest(other than amounts included on line 8) ................................................................................. 31 32 Total net gain from Schedule D(Form 1041),line 15,column(1).If a loss,enter-0- ............................................................ 32 33 Capital gains for the taxyear allocated to corpus and paid or permanently set aside for charitable purposes(from Schedule A,line 4) ............................................................................................................... 33 34 Capital gains paid or permanently set aside for charitable purposes from gross income(see page 30 of the instructions) ............ 34 35 Capital gains computed on a minimum tax basis included on line 25 ................................................................................. 35 36 Capital losses computed on a minimum tax basis included on line 25.Enter as a positive amount ................................._.__ 36 37 Distributable net alternative minimum taxable income(DNAMTI).Combine lines 30 through 36.If zero or less,enter-0- .............. 37 75, 166 . 38 Income required to be distributed currently(from Schedule e,line 9) ................................................................................. 38 75, 166 . 39 Other amounts paid,credited,or otherwise required to be distributed(from Schedule B,line 10) ............................................. 39 0 . 40 Total distributions.Add lines 38 and 39 ........................................................................................................................ 40 75, 166 . 41 Tax-exempt income included on line 40(other than amounts included on line 8) ................................... 41 42 Tentative income distribution deduction on a minimum tax basis.Subtract line 41 from line 40 .... ......... ......... .............. 42 75, 166 . 43 Tentative income distribution deduction on a minimum tax basis.Subtract line 31 from line 37.If zero or less,enter-0- 43 75, 166 . 44 Income distribution deduction on a minimum tax basis.Enter the smaller of line 42 or line 43.Enter here and on line 26 .............................................................................................................................. 44 75, 166 . JWA Form 1041 (2006) 619861 02-05-07 3 ]AAn01 -T 7nGTOn Dne _DTULIM I n n G nsn1n L'nTmu C DTL'`L' mDTTCrP nnC DTn1 Form 1041 (2006)EDITH S RIFE TRUST 23-6503242 Page 4 Part III - Alternative Minimum Tax 45 Exemption amount ... ........ ......... .................. ............. ...... ...... ............ ........ 45 $22,500 46 Enter the amount from line 29 ........ .......... ................................. ....................... 46 47 Phase-out of exemption amount 47 .......... ......... ............................. $75 000 48 Subtract line 47 from line 46.If zero or less,enter-0. ......... ........... ..........-1.1........ 48 49 Multiply line 48by 25%(.25) _....... ......... ........ 49 50 Subtract line 49 from line 45.If zero or less,enter-0. ................................. ........ ............ ........................ 50 51 Subtract line 50 from line 46 ...... ............_......___.................. .............-..................__........ ...... ........... 51 52 Go to Pad IV of Schedule I to figure line 52 if the estate or trust has qualified dividends or has a gain on lines 14a and 15 of column(2)of Schedule D (Form 1041)(as refigured for the AMT,if necessary).Otherwise,it line 51 is- •$175,000 or less,multiply line 51 by 26%(.26). •Over$175,000,multiply line 51 by 28%(.28)and subtract$3,500 from the result ..._.......... ....................... 52 53 Alternative minimum foreign tax credit(see page 31 of the instructions) ____.................. ......_.....____ 53 54 Tentative minimum tax.Subtract line 53 from line 52 .................. ....................................... ..................................... 54 55 Enter the tax from Schedule G,line la(minus any foreign tax credit from Schedule 0,line 2a) .......................................... 55 66 Alternative minimum tax.Subtract line 55 from line 54.If zero or less,enter-0-. Enter here and on Schedule G'fine 1c ...... 55 Part IV- Line 52 Computation Using Maximum Capital Gains Rates Caution:If you did not complete Part V of Schedule D(Form 1041),the Schedule D Tax Worksheet, or the Qualified Dividends Tax Worksheet,see page 32 of the instructions before completing this pad. 57 Enter the amount from line 51 ............_....... ......... .................. ........ 57 58 Enter the amount from Schedule D(Form 1041),line 22,or line 13 of the Schedule 0 Tax Worksheet,or line 4 of the Qualified Dividends Tax Worksheet,whichever applies(as refigured for the AMT,if necessary) ........................ 58 59 Enter the amount from Schedule D(Form 1041),line 14b,column(2) (as refigured for the AMT,if necessary).If you did not complete Schedule D for the regular tax or the AMT,enter-0- ,.__��........... ....... 59 60 If you did not complete a Schedule 0 Tax Worksheet for the regular tax or the AMT,enter the amount from line 58.Otherwise,add lines 58 and 59 and enter the smaller of that result or the amount from line 10 of the Schedule D Tax Worksheet(as refigured for the AMT,if necessary) ... ........... ......... .......................................................... 60 61 Enter the smaller of line 57 or line 60 .................. ...................... ........... ................... ...................................... 61 52 Subtract line 61 from line 57 ........_......... ...... ........ ....._....__.... ..............__................ 62 63 If line 62 is$175,000 or less,multiply line 62 by 26%(.26).Otherwise,multiply line 62 by 28%(.28)and subtract$3,500 from the result ........ ......... 110- 63 64 Maximum amount subject to the 5%rate ................................................... ........... 64 $2,050_ 65 Enter the amount from line 23 of Schedule D(Form 1041),line 14 of the Schedule D Tax Worksheet,or line 5 of the Qualified Dividends Tax Worksheet, whichever applies(as figured for the regular tax).If you did not complete Schedule D or either worksheet for the regular tax,enter-0- ....... ...... .......... 55 66 Subtract line 65 from line 64.It zero or less,enter-0. ............................................. 66 ....................................... 67 Enter the smaller of line 57 or line 58 E67 ............ ............. ......... ....... .......... 68 Enter the smaller of line 66 or line 67 ....... .......... ..................................-........... 8 69 Multiply line 68 by 5%(.05) ___............................ ...........__.......... ......___............ ........ 0- 69 70 Subtract line 68 from line 67 ........................... ............................... ............ 1 70 1 - 71 Multiply line 70 by 15%(.15) .................. ................ ........._............__............ ..................... ...... 0- 71 .......... It line 59 Is zero or blank,skip lines 72 and 73 and go to line 74.Otherwise,go to line 72. 72 Subtract line 67 from line 61 .............. .............. ......... ...................... ...... 72 73 Multiply line 72 by 25%(.25) ....... ................. ................... ....... ............. ....... .......... ........ 73 74 Add lines 63,69,71,and 73 ....... ....I.......................................... .......... ................... ........................................ 74 75 It line 57 is$175,000 or less,multiply line 57 by 26%(,26).Otherwise,multiply line 57 by 28%(.28%)and subtract$3,500 from the result .................. ........................... ........... ..... .......... ....... ........... ... 75 76 Enter the smaller of line 74 or line 75 here and on line 52 ........ ......... JWA Form 1041 (2006) 619862 02-05-07 4 1 jnanll 7 7nAiin Rn-,_PT7R.T ?nnA -nr;nl n p.nTTT4 q RTPF. TRTJqT R119—PT011 ACCOUNTING INCOME WORKSHEET Part A Name of Trust Tax Year Ending EDITH S RIFE TRUST DECEMBER 31 , 2006 Employer ID Number 23-6503242 INCOME DESCRIPTION INCOME PRINCIPAL TOTAL Dividends .......................................................................................... 75, 166 . 7 5 , 16 6 . Nontaxable Dividends Interest .......................................................................................... U.S.Interest .................................................................................... NetRent/Royally ................................................................................. Net Business/Farm .............................................................................. Partnership ....................................................................................... Estate/Trust ....................................................................................... OrdinaryGains .................................................................................... Other Nontaxable Income ..................................................................... Net Short-term Capital Gain .................................................................. Net Long-term Capital Gain .................................................................. Other Income Totals ........................................................................... ................. 75, 166 . 75, 166 . SUMMARY Distributable Accounting Income Net Income Total Income Taxable 75 , 16 6 . Taxable 75 , 166 . Taxable 75, 166 . Tax-Exempt Tax-Exempt Tax-Exempt NAI 75 , 166 . DNI 75 , 166 . TOTAL 75, 166 . 625721 05-01-06 4 . 1 i �nnn'�i '7 '7n901n nT%C_DTT.PT nng nRn1 n T:r)TTU C DTi+'T: TATTCT nne_DTn1 661106 Schedule K-1 / V Final K-1 [l Amended K-1 OMB No,1545-0092 Form 1041 L V ( ) For calendar year 2006, N�#; Beneficiary's Share of Current Year Income, Department of the Treasury or tax year beginning Deductions,Credits,and Other Items Internal Revenue Service and ending 1 Interest income 11 Final year deductions Beneficiary's Share of Income, Deductions, Credits, etc, ►See separate instructions. 2a Ordinary dividends 75 r 166 . Prti Information About the Estate or Trust 213 Qualified dividends A Estate's or trust's employer identification number 75, 166 . 23-6503242 3 Net short-term capital gain B Estate's or trust's name 4a Net long-term capital gain EDITH S RIFE TRUST 4b 28%rate gain 12 Alternative min tax adjustment 4c Unrecaptured section 1250 gain C Fiduciary's name,address,city,state and ZIP code Other portfolio and CHARLES J RIFE, TRUSTEE 5 nonbusiness income 1849 FISHER ROAD MECHANICSBURG, PA 17055-5117 6 Ordinary business income 7 Net rental real estate income D 0 Check if Form 1041-T was filed and enter the date it was filed 8 Other rental income 13 Credits and credit recapture E Check if this is the final Form 1041 for the estate or trust 9 Directly apportioned deductions F Tax shelter registration number,it any G Check if Form 8271 is attached 14 Other information 0 . Information About the Beneficiary 10 Estate tax deduction H Beneficiary's identifying number 4 1 0 7 —0 3 401 I Beneficiary's's n ame address,city, state and ZIP code CHARLES S J RIFE 1849 FISHER ROAD D U ME CH ANI CSB G PA 17055 5 R .............. "See attached statement for additional information. Note:A statement must be attached showing the beneficiary's share of income and directly apportioned deductions from each business,rental real estate,and other rental activity. C O a+ Cc J EX-1 Domestic beneficiary ED Foreign beneficiary uo_ LHA For Paperwork Reduction Act Notice,see the Instructions for Form 1041. Schedule K-1 (Form 1041) 2006 .610921 02-05-07 5 1 '2t1An,11 7 -7nti,),In RT-1q_T?TPF'T inn ; -nr;nio F.T)TTT4 q RTFF TRUST RT)g—RTO1 2006 Expense Allocation by Income Type Income Type Income Charity Direct Expenses Indirect and Direct Net Specifically Allocated Expenses not Income Specifically Allocated Other Taxable Non-Passive Ordinary Business Net Rental Real Estate Other Rental Interest Non-qualified Dividends Passive Ordinary Business Net Rental Real Estate Other Rental U.S.Interest U.S.Dividends Qualified Dividends 75 , 166 . 7 5, 16 6 . Short-term Capital Gains Long-term Capital Gains Tax-exempt Interest Total 75 , 166 . 7 5 16 6 . 612241 09-14-06 5 . 1 1 -znnn )1 '7 70r )Qn nnc_DTT:T:T �nnr, 0 r;n1 n PT)TrPT-T C DT1;'T+ rPDTTCrn TT TIC_DT/11 EDITH S RIFE TRUST 23-6503242 FORM 1041 DIVIDEND INCOME STATEMENT 1 U.S. QUALIFYING ORDINARY DESCRIPTION INTEREST DIVIDENDS DIVIDENDS ALLIED IRISH BANKS PLC 75 , 166 . SUBTOTALS 75, 166 . TOTAL TO FORM 1041 , LINE 2 75, 166 . 6 STATEMENT (S) 1 1 1nAnl17 7 nA )gn PnC-l?TPPT gnnA _ nr)nln P.nTTN q RTPP. rPPITST Pnc-PTnl E ro � z z E m z z n E E ro z z E � z z � m E Y � Z W Z J W 2 %D in U ka Lo ILL w I Ln a E ro U Z Z E W w D ' w a n n Eco Z Z W m : cn U) q c z o w A H ; H q H q q N N w c q d P4 E Y � � ro Z x o H � v� T q L W - W9 C W U 0604113076 PA-41 - 2006 Pennsylvania Fiduciary Income Tax Return ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label 236503242 N Extension Enclosed. Y=Yes N=No EDITH S RIFE TRUST N Amended PA-41 Y=Yes N=No CHARLES J RIFE, TRUSTEE N Fiscal Year Filer. Y=Yes N=No from to 1849 FISHER ROAD R Residency Status. M E C H A N I C S B U R G P A 17055 R=PA Resident N=Nonresident If"N"Name of State N F=Final return. N=No Final Return. Enter Ending Date: N Estate or Trust Identification Change.If any of the identification or filing information you entered is different from the 2005 PA-41,or if the estate or Y Do You Want a 2007 PA-41 Booklet? trust did not file a 2005 PA-41. Y=Yes N=No Y=Yes N=No Submit all required Pennsylvania supporting schedules. 1 PA TAXABLE INTEREST INCOME.See instructions. 1 0 2 PA TAXABLE DIVIDEND INCOME.See instructions. 2 75166 3 NET INCOME or LOSS from the Operation of a Business, 3 0 Profession,or Farm. 4 NET GAIN or LOSS from the Sale,Exchange,or Disposition of Property. 4 0 5 NET INCOME or LOSS from Rents,Royalties,Patents,or Copyrights. 5 0 6 ESTATE or TRUST INCOME. {, 0 7 TOTAL TAXABLE INCOME. Add only the positive Income from 7 75166 Lines 1,2,3,4,5,and 6. Do not add losses. 8 DEDUCTIONS from PA SCHEDULE DO. 8 75166 9 NET PA TAXABLE INCOME.Subtract Line 8 from Line 7. 9 0 10 TOTAL PA TAX LIABILITY.Multiply Line 9 by the tax rate of 3.07%(0.0307). 10 0 11 2006 ESTIMATED PAYMENTS and CREDITS.See instructions. 11 0 12 NONRESIDENT TAX WITHHELD from PA SCHEDULE(S)NRK-1. 12 0 13 TOTAL CREDIT for TAXES PAID by PA RESIDENT ESTATES or TRUSTS 13 0 to OTHER STATES or COUNTRIES. 14 TOTAL OTHER CREDITS from PA Schedule OC, 14 0 15 2006 PAYMENTS and CREDITS.Add Lines 11,12,13 and 14. 15 0 16 TAX DUE.If Line 10 is more than Line 15,enterthe difference here. 16 0 674251 11-01-06 EC Pagel of 2 FC 0604113076 m I I I I = m 0604113076 PA-41 - 2006 0604213082 L Federal EIN or Decedent's Social Name(s)as shown on PA-41 Security Number: 236503242 EDITH S RIFE TRUST 17 PENALTIES AND INTEREST.Mark the box if REV-1630F is attached. N 17 0 18 TOTAL PAYMENT-Add Lines 16 and 17.Make check or money order 18 0 payable to PA DEPT.OF REVENUE.Use your PA-V form. See the instructions on HOW TO PAY, 19 OVERPAYMENT. If Line 15 is more than the total of Line 10 and Line 17,enter the difference here.The total of Lines 20 and 21 must equal Line 19, 19 0 20 REFUND-AMOUNT of LINE 19 you want as a check mailed to the estate or trust. 20 0 21 CREDIT-AMOUNT of LINE 19 you want as a credit to the 2007 Estimated Tax 21 0 Account of the estate or trust. Signature(s).Under penalties of perjury,I have examined this return,Including all accompanying schedules and rf n%, �pPTMf r t is e;C�rrec°f�rjd�omplete. v' : t st rat r ,RjFi `'1a�IT *1, Date FIRM S FEIN 231583249 Preparer'sName PREPARER ' S WAGGONER, FRUTIGER & DAUB, LLP SSN/PTIN P00365074 Preparer's Telephone No. 717-506-1222 PA-41 SCHEDULE OC Other Credits for PA Fiduciary Income Tax Purposes You must submit the certification or notification that approved each credit you are claiming or the PA RK-1 or NRK-1 that includes the credit. 1 PA Employment Incentive Credit.See Instructions. 1 0 2 PA Jobs Creation Tax Credit.See Instructions. 2 0 3 PA Research and Development Tax Credit.See Instructions. 3 0 4 PA Film Production Tax Cred it.See Instructions. 4 0 5 PA Organ and Bone Marrow Donor Tax Credit.See Instructions. 5 0 6 Total PA Other Credits.Add Lines 1 through 5.Enter here and on Line 14 of PA-41. 6 0 PA SCHEDULE 01 1 Is this a revocable trust? 1 N 2 Is this an irrevocable trust? 2 Y 3 Does the estate/trust receive income from,or pay income to a foreign entity?If yes,include statement. 3 N 4 Has the federal government made an additional assessment on the income of this estateRrust in the last four years? 4 N 5 Did this estate/trust receive income from a partnership,S corporation,LLC,or another estate/trust?If"Yes,"list all such 5 N partnerships,S corporations,LLCs,estates/trusts,showing the FEIN,name and address of each below. FEIN Name&Address A B C D 6 Name of Grantor: Address of Grantor: Page 2 of 2 0604213082 674252 i s J 0604213082 PA SCHEDULE A/B/J 0604310011 Interest and Dividend Income Income from Estates and Trusts PA-41 A/B/J(09-06) 2006 PA Department of Revenue OFFICIAL USE ONLY If you need mores ace you may hotoco these schedules. Name as shown on the PA-41 Federal EIN or Decedent's SSN: 23-6503242 EDITH S RIFE TRUST Caution. Federal and PA rules for taxable interest and dividend income are different.You cannot use the Federal schedules to report PA Interest or dividend income. Read the instructions.If either the taxable interest or dividend income is$2,500 or less,the fiduciary must report the income,but need not submit any schedule.If either the interest income or dividend income is more than$2,500,the fiduciary must submit a schedule.List the name of each payer and amount of PA taxable interest and dividend income you received in 2006. PA-41 A 09-06 PA Schedule A - PA Taxable Interest Income 1. 1. $ 2. Total Interest Income.Add all amounts listed(includina amounts on additional schedules). 21 $ 3. Interest income from partnership(s), from PA Schedules RK-1. 3. $ 4. Interest income from PAS corporation(s), from PA Schedules RK-1. 4. $ 5. Total PA Taxable Interest Income.Add Lines 2 3 and 4.Enter on Line 1 of the PA-41. 5. IMPORTANT.Capital gain distributions are dividend Income for PA purposes. PA-41 B 09-06 PA Schedule B - PA Taxable Dividend Income &Capital Gains Distributions 1. ALLIED IRISH BANKS PLC 1. $ 75, 166 .00 $ $ 2. Total Dividend Income.Add all amounts listed(including amounts on additional schedules). 2. $ 7 5, 166 .00 3. Capital Gains Distributions. 3. $ 4. Dividend income from partnership(s),from PA Schedules RK-1. 4. $ 5. Dividend income from PA S corporation(s), from PA Schedules RK-1. 5. 6. Total PA Taxable Dividend Income.Add Lines 2 3 4 and 5.Include on Line 2 of the PA-41. 6. 75, 166 .00 PA-41 J(09-06) PA SCHEDULE J - Income from Estates or Trusts 2006 Read the Instructions.List the name,address,and identification number of each other estate or trust of which this estate or trust is a beneficiary.If this estate or trust received a Federal Schedule K-1,instead of a PA Schedule RK-1 or NRK-1,see the instructions.Check box if income is reported from PA Schedule RK-1 or NRK-1. PA Schedule (a) Name and address of each estate or trust RK-1 or NRK-1 (b) Federal EIN (c) Income Amount 0 0 Estate or trust income from partnership(s). Estate or trust income from PA S corporation(s). Total Estate or Trust Income. Add Column(c).Enter on Line 6 of the PA-41. ...................................................................................................... .................. 675471 10-20-06 0604310011 0604310011 J PA SCHEDULE DD/D 0604420018 PA-41 DD/D(09-06) PA Department of Revenue 2006 OFFICIAL USE ONLY Name as shown on PA-41 Federal EIN or Decedent's Social Security Number 23-6503242 EDITH S RIFE TRUST PA SCHEDULE DD - DISTRIBUTION DEDUCTION SCHEDULE Column A Column B 1. TOTAL TAXABLE INCOME,from Line 7,PA-41.(See special instructions for nonresident estates or trusts). .......................................................................................... 1 a 75, 166 . 001b 2. Income included in Line 1 above,but not distributable/distributed under state law or the governing instrument. ................................................ .......................... 2a 2b 3. Taxable income available for distribution.(Subtract Line 2 from Line 1). .................. 3a 75 , 166 . 00 3b 4. Total distributable/distributed nontaxable income. 4a ................................................ 5. All income available for distribution.(Add Lines 3a and 4a). ................................. 5a 75, 166 . 00 6. Line 3a:Line 5a. .......................................................................................... 6a 100 .0000 % 7. Line 3b a Line 5a. .........................................................-.............................................................................. 7b B. Total required to be distributed. ........................................................................ 8a 75, 166 .00 9. See Instructions. .......................................................................................... 9a 10. Total distributable currently.(Subtract Line 9a from Line 8a). ................................. 10a 75 , 166 .00 11. Total cash distributed. .................................................................................... 11a 12. Total property distributed. .............................................................................. 12a 13. Total distributable/distributed.(Add Lines 10a,1 la,and 12a).................................. 13a 75, 166 . 00 14a. Line 6a X Line 13a. ....................................................................................... 14a 75, 166 . 00 14b. Line 7b X Line 13a. ....................................................................................................................................... 14b 15. Deduction for distribution.(See instructions). ................................................... 15 75 , 166 .00 16. Charitable Distribution Deduction.(See instructions). .......................................... 16 17. Total Deduction from PA Schedule DD.(Add Lines 15 and 16.Enter here and on Line 8 of PA-41). ...... -.............-................................................................. 17 75, 166 .001 PA-41_D (09-06) PA SCHEDULE D - SALE, EXCHANGE, OR DISPOSITION OF PROPERTY 2006 If you need more space,you may photocopy this schedule. Read all Instructions.Enter all sales,exchanges,or other dispositions of real or personal tangible and intangible property.Amounts from Federal Schedule D may not be correct for PA purposes.If a loss,fill in the oval next to the line. (a) (b) (c) (d) (e) (f) Describe the property sold Month,day,and Month,day, Gross Sales Price Cost or Adjusted GAIN or LOSS (Example:100 shares of"ABC" year acquired and year sold Less expenses of Basis (d)minus(e) common stock or 2 acres sale in Dauphin Count 1. 2. Net gain or loss from above sales.If a net loss,fill in the oval. .............................................................................. ( 1 2. 3. Gain from PA Schedule(s)D-1,Installment Sales. ................................................................................................ 3. 4. Taxable distributions from C corporations. ............... Enter total distribution. 1$ ........................................................................ Minus Adjusted Basis. Is I = 4. 5. Net gain or loss from PA Schedule D-71,Sale of 6-1-71 Property.If a net loss,fill in the oval. ........ Loss 6. Net partnership gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval. ................................... LOSS Net PA S corporation gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval. ............................ LOSS 7 8. Taxable distributions from partnerships from PA Schedule D(P/S). ........................................................................ 8. 9. Taxable distributions from PA S corporations from PA Schedule D(P/S). ............................................................... 9. 10. Total net gain or loss.Add Lines 2 through 9.Enter the result here and on Line 4 of the PA-41. If the estate or trust realized a net loss,please fill in the oval. ......................................................... Loss ........... . ......... ( ) 10. 674271 0604420018 10-20-06 0604420018 1 0607214699 PA Schedule RK-1 (09-06) 2006 Resident Schedule of PA S Shareholder/Partner/Beneficiary Pass Through Income,Loss,and Credits 074013401 RIFE CHARLES J Final N 1849 FISHER ROAD (Individual=l,S Corp=2,All Other Corp=3,Estate/Trust=4, Owners 1 Partnership=5,LLC=6,Exempt Org.=7) Stock Ownership% . 0000 Amended N M E C H A N I C S B U R G PA 17055 Beneficiary's year end Distribution% 1 Partner's%of: EDITH S RIFE TRUST Profit sharing • 0000 MECHANICSBURG PA 17055 236503242 Loss sharing . 0000 Capital Fiscal Year N T (Estate/Trust=E,Partnership=P,PA S Corp=S,LLC=L) Ownership . 0000 N General Partner or LLC member-manager N Limited Partner or other LLC member 1 PA Taxable Business Income(Loss)from Operations 1 0 2 Interest Income 2 0 =3 Dividend Income 3 0 �4 Net Gain(Loss)from the Sale,Exchange,or Disposition of Property 4 0 5 Net Income(Loss)from Rents,Royalties,Patents,and Copyrights 5 0 6 Income oftfrom Estates or Trusts 6 75166 7 Gambling and Lottery Winnings(Loss) 7 0 =8 Out of State Credits for Resident Partner or Shareholder.Submit statement 8 0 a 9 Total Other Credits.Submit Statement. 9 0 10 Distributions of Cash,Marketable Securities,and Property-not including guaranteed payments 10 0 >_11 Guaranteed Payments for Capital 11 0 t 12 All Other Guaranteed Payments for Services Rendered 12 0 IL 13 Guaranteed Payments to the Retired Partner 13 0 >14 Distributions from PA AAA Liquidating N 14 0 15 Distributions of Cash,Marketable Securities,and Property 15 0 cc °'16 Nontaxable income or nondeductible expenses required to calculate member or partner basis(submit 16 0 > it supplemental statement). C Note:Lines 17 through 20 are for information purposes only. 17 Member's Share of IRC Section 179 allowed according to PA rules 17 0 =18 Member's Share of Straight-Line Depreciation 18 0 t19 Partner's Share of Nonrecourse liabilities at year end 19 0 a 20 Partner's Share of Recourse liabilities at year end 20 0 674621 >>-01-06 ' 0607214699 0607214699 1 EXHIBIT E 1041 DlfemetRevenue Service U.S. Income Tax Return for Estates and Trusts 2007 For calendar year 2007 or fiscal year beginning ,2007 and ending OMB No.1545-0092 A Type of entity: Name of estate or trust(If a grantor type trust,see page 14 of the instructions.) C Employer identification number EJ Decedent's estate 23 :6503242 EKI Simple trust EDITH S RIFE TRUST D Date entity created O Complex trust Name and title of fiduciary 08/01/1972 Qualified disability trust E Nonexempt charitable and split- ESBT(S portion only) CHARLES J RIFE, TRUSTEE interest trusts,check applicable 0 Grantor type trust Number,street,and room or suite no.(If a P.O.box,see page 14 of the instructions.) boxes(see pg 15 of the instr.): Bankruptcy estate-Ch.7 1849 FISHER ROAD O Described In section 4947(a)(1) OBankruptcy estate-Ch.11 City or town,state,and ZIP code Not a private foundation 0 Pooled income fund MECHANICSBURG PA 17055-5117 O Described In section 4947 a 2 B No.of Schedules K-1 F Check = Initial return = Final return =Amended return applicable Change in trust's name attached► 1 boxes: • 0 Change in fiduciary 0 Change in fiduciary's name El Change in fiduciary's address G Check here if the estate or filing trust made a section 645 election ..................... ► 1 Interest income 1 ....................................................................................................................................... 2 a Total ordinary dividends ..................................................•...............,....SEE STATEMENT _. 2a 90, 619 . b Qualified dividends allocable to:(1)Beneficiaries 9 0, 619 . (2)Estate or trust 0 . 3 Business income or(loss).Attach Schedule C or C-EZ(Form 1040) ..............•.................... 3 E4 Capital gain or(loss).Attach Schedule D(Form 1041) ................... ......... ....•.... ......... ...•„•„ ......... 4 c5 Rents,royalties,partnerships,other estates and trusts,etc.Attach Schedule E(Form 1040) ......... .......•, ..•...... 5 — 5 Farm income or(loss).Attach Schedule F(Form 1040) ..................................................•...........•.....•••.•,,,••„••,. 5 7 Ordinary gain or(loss).Attach Form 4797...................................................................................................... 7 8 Other income.List type and amount 8 9 Total Income.Combine lines 1 2a and 3 throw h 8 ................................................................................. ► 9 90 , 619 . 10 Interest.Check if Form 4952 is attached ► F-1 •••....._.....••.••....•........•,.,..•.•.••••,......•..•........•.................•... 10 11 Taxes ................................................................................................................................................... 11 12 Fiduciary fees .......................................................................................................................................... 12 13 Charitable deduction(from Schedule A,line 7) ._•...........................................•..•••..•._...•••.............................. 13 14 Attorney,accountant,and return preparer fees ....................•...................•...••.•....._....................................... 14 375 . W 15 a Other deductions not subject to the 2%floor(attach schedule) 15a °— b Allowable miscellaneous itemized deductions subject to the 2%floor .,•„•„• v 16 Add lines 10 through 15b ..................................................................................................................... ► 16 375 . v p 17 Adjusted total income or(loss).Subtract line 16 from line 9 .............................. 17 90, 244 . 18 Income distribution deduction(from Schedule B,line 15).Attach Schedules K-1 (Form 1041) ................................. 18 90,244 . 19 Estate tax deduction including certain generation-skipping taxes(attach computation) ...............••••........•.............. 19 20 Exemption ..................................................................................................... ... ... ... .... ....... . ............ 20 300. 21 Add lines 18 through 20 ........................................................................................................................ ► 21 9 0 544 . 22 Taxable income.Subtract line 21 from line 17.If a loss,see page 23 of the instructions .................................•....•.•. 22 —3 0 0 . 23 Total tax(from Schedule G,line 7) ............................................................................................................... 23 0 . 24 Payments:a 2007 estimated tax payments and amount applied from 2006 return ................................................ 24a b Estimated tax payments allocated to beneficiaries(from Form 1041-T) ............................................................... 24b v c Subtract line 24b from line 24a ...,•....•..••.......,,••„••....... •„•.......... ....................... 24c ................................. ..... Ad Tax paid with Form 7004(see page 23 of the instructions) .............................................................................. 24d CL e Federal income tax withheld.If any is from Form(s)1099,check ►71 „....................• 24e C Other payments:f Form 2439 ;g Form 4136 ;Total ► 24h H25 Total payments.Add lines 24c through 24e,and 24h................................................................................. ► 25 26 Estimated tax penalty(see page 24 of the instructions) .................................................................................... 26 27 Tax due.If line 25 is smaller than the total of lines 23 and 26,enter amount owed ................................................ 27 28 Overpayment.If line 25 is larger than the total of lines 23 and 26,enter amount overpaid ........................ 28 29 Amount of line 28 to be:a Credited to 2008 estimated tax ► • b Refunded 110-1 29 Under penalties,of perjury,j d IQat I have xamined this retum,Including accompanying schedules and statements and to the best of my knowledge sign and belief,It Is true,Coned,acid complp,Qe ati f,,Vhpyfer(4tor than taxpayer)is bas on all Information of whrc preparer has any knowledge. May the IRS discuss this 11 Here f t s �} t'Y y �;� ► return with the prepparer shown below(see lnstr.)7 Signature of' fiduciary cr oficfr re pj�en�o d tl a ryLY J ate financial d iuncsta utiiof n a Yes EJ NO Pre arer's Date Check If self- p Preparer's SSN or PTIN Paid signature BRIAN D STRAUB, CPA 03/17/08 employed �A P00365074 Preparer's Firm's name(or ,WAGGONER FRUT IGER & DAUB, LLP EIN 23 : 1583249 Use Only yours If 5006 E TRINDLE RD SUITE 200 LHA MECHANICSBURG PA 17050 Phoneno. 717-506-1222 12-10-07 For Privacy Act and Paperwork Reduction Act Notice,see the separate instructions. Form 1041 (2007) 1 20360317 706230 BDS—RIFET 2007 .05010 EDITH S RIFE TRUST BDS—RI01 Foanio41 (2007) EDITH S RIFE TRUST 23-6503242 Pa e2 :Gtfe:t3u(Ie'A`> Charitable Deduction. Do not complete for a simple trust or a pooled income fund. 1 Amounts paid or permanently set aside for charitable purposes from gross income(see page 24 of the instructions) ............ 1 2 Tax-exempt income allocable to charitable contributions(see page 24 of the instructions) ................................................ 2 3 Subtract line 2 from line 1 .................................................................................................................................... 3 4 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes .......... 5 Add lines 3 and 4 ............................................................................................................................................. 5 6 Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable purposes(see instructions) .. 6 7 Charitable deduction. Subtract line 6 from 5.Enter here and on page 1 line 13 ............................................................ 7 .................................. %S'Gh`ecfti<Ie`�>" income Distribution Deduction 1 Adjusted total income(see page 25 of the instructions) ............................................................................................. 1 90, 244 . 2 Adjusted tax-exempt interest .............................................................................................................................. 2 3 Total net gain from Schedule D(Form 1041),line 15,column(1)(see page 25 of the instructions) .................................... 3 4 Enter amount from Schedule A,line 4(minus any allocable section 1202 exclusion) ...................................................... 4 5 Capital gains for the tax year included on Schedule A,line 1(see page 25 of the instructions) ...........................I......I....... 5 6 Enter any gain from page 1,line 4,as a negative number.If page 1,line 4,is a loss,enter the lossas a positive number .................................................................................................................................... 6 7 Distributable net Income.Combine lines 1 through 6.If zero or less,enter-0- ............................................. 90, 244 . 8 if a complex trust,enter accounting income for the tax year as .......... determined under the governing instrument and applicable local law ........................... 8 9 Income required to be distributed currently ............................................................................................................ 9 90, 244 . 10 Other amounts paid,credited,or otherwise required to be distributed ........................................................................... 10 11 Total distributions.Add lines 9 and 10.If greater than line 8,see page 26 of the instructions ............................................. 11 90 , 244 . 12 Enter the amount of tax-exempt income included on line 11 ....................................................................................... 12 13 Tentative income distribution deduction.Subtract line 12 from line 11 ........................................................................... 13 90,244 . 14 Tentative income distribution deduction.Subtract line 2 from line 7.If zero or less,enter-0. ............................................. 14 90,244 . 15 Income distribution deduction.Enter the smaller of line 13 or line 14 here and on paQe 1 line 18....................................... 15 90, 244 . ................................. .................................. »Scedul: !Q>>` Tax Computation see paae 27 of the instructions 1 Tax: a Tax on taxable income(see page 27 of the instructions) .............................. 1 a 0 • <:«::>:: ......... b Tax on lump-sum distributions.Attach Form 4972 1 b ....................................... .......... c Alternative minimum tax(from Schedule I,line 56) ....................................... 1 c ......: dTotal.Add lines 1a through 1c ............................................................................................................ ► 1d 0 . 2a Foreign tax credit.Attach Form 1116 ..................................................................... 2a b Other nonbusiness credits(attach schedule) 2h c General business credit.Enter here and check which forms are attached: El Form 3800 [:1 Forms (specify) ► 2c d Credit for prior year minimum tax.Attach Form 8801 ................................................ 2d 3 Total credits.Add lines 2a through 2d ............................................................................................................... ► 3 0 . 4 Subtract line 3 from line 1d.If zero or less,enter-0. ........................................................................................:....... 4 0 . 5 Recapture taxes.Check if from: 0 Form 4255 0 Form 8611 ..................................................................... 5 6 Household employment taxes.Attach Schedule H(Form 1040) ................................................................................. 6 7 Total tax.Add lines 4 throe h 6.Enter here and on paae 1 line 23 ...........................................................................► 7 0 . Other Information Yes No 1 Did the estate or trust receive tax-exempt income?If"Yes,"attach a computation of the allocation of expenses. .................... X .......... .......... Enter the amount of tax-exempt interest income and exempt-interest dividends ► $ 2 Did the estate or trust receive all or any part of the earnings(salary,wages,and other compensation)of any individual by reason of a contract assignment or similar arrangement? ...................................................................................................... X 3 At any time during calendar year 2007,did the estate or trust have an interest in or a signature or other authority over a bank,securities,or other financial account in a foreign country? ...................................................................................................... X ..................... ... ............... . .. . .................... See page 29 of the instructions for exceptions and filing requirements for Form TD F 90-22.1.It"Yes,"enter the name of the foreign country ► 4 During the tax year,did the estate or trust receive a distribution from,or was it the grantor of,or transferor to, a foreign trust?If"Yes,"the estate or trust may have to file Form 3520.See page 29 of the instructions ............................. X 5 Did the estate or trust receive,or pay,any qualified residence interest on seller-provided financing? If"Yes;' seepage 29 for required attachment ................................................................................................................................................... X 5 If this is an estate or a complex trust making the section 663(b)election,check here(see page 29 of the instructions) .............................. ► 0 7 To make a section 643(e)(3)election, attach Schedule D(Form 1041),and check here(see page 29 of the instructions) ............ ........... ► ;<:; ; ..................... 8 If the decedent's estate has been open for more than 2 years,attach an explanation for the delay in closing the estate,and check here ...... ► ? ..................... 9 Are any present or future trust beneficiaries skip persons?See page 29 of the instructions ........................................................................... X 1208007 Form 1041 (2007) 2 20360317 706230 BDS—RIFET 2007 .05010 EDITH S RIFE TRUST BDS—RI01 Form1041(2007) EDITH S RIFE TRUST 23-6503242 Page 3 $Ct:RfUl @ '> Alternative Minimum Tax (AMT)(see pages 29 through 37 of the instructions) Part I - Estate's or Trust's Share of Alternative Minimum Taxable Income 1 Adjusted total income or(loss)(from page 1,line 17) .. 1 90,244 . 2 Interest ---...._..................................._.........-................1 ...1........................ 2 - ........................................................ 3 Taxes .................................................................................................................................................................. 3 4 Miscellaneous itemized deductions(from page 1,line 15b) ............................................................................................. 4 5 Refund of taxes .....................................................................................................................-.........___................. 5 6 Depletion(difference between regular tax and AMT) ............................................................................................1111...... 6 7 Net operating loss deduction.Enter as a positive amount ................................................................................................ 7 8 Interest from specified private activity bonds exempt from the regular tax ........................................................................... 6 9 Qualified small business stock(see page 30 of the instructions) ....................................................................................... 9 10 Exercise of incentive stock options(excess of AMT income over regular tax income) ............................................................ 10 11 Other estates and trusts(amount from Schedule K-1 (Form 1041),box 12,code A) ............................................................... 11 12 Electing large partnerships(amount from Schedule K-1 (Form 1065-B),box 6) .................................................................. 12 13 Disposition of property(difference between AMT and regular tax gain or loss) 13 ............................................. ...... 14 Depreciation on assets placed in service after 1986(difference between regular tax and AMT) ................................................ 14 15 Passive activities(difference between AMT and regular tax income or loss) ........................................................................ 15 16 Loss limitations(difference between AMT and regular tax income or loss) ........................................................................... 15 17 Circulation costs(difference between regular tax and AMT) ............................................................................................. 17 18 Long-term contracts(difference between AMT and regular tax income) .............................................................................. 18 19 Mining costs(difference between regular tax and AMT) ................................................................................................... 19 20 Research and experimental costs(difference between regular tax and AMT) ___............................................1 ..........1.,.... 20 21 Income from certain installment sales before January 1,1987 ....................................................................................... 21 22 Intangible drilling costs preference .................................................................................................1111......................... 22 23 Other adjustments,including income-based related adjustments ..............................................................111........,1,........... 23 24 Alternative tax net operating loss deduction(See the instructions for the limitation that applies) ............................................. 24 25 Adjusted alternative minimum taxable income.Combine lines 1 through 24 ...................................-................................--- 25 90,244 . Note:Complete Part II below before going to line 26. 26 Income distribution deduction from Part 11,line 44 ....................._.........._.......,.................... 26 90, 244 . 27 Estate tax deduction(from page 1,line 19) 27 ........................................................................ 28 Add lines 26 and 27 _.............................................................................................................................................. 28 90,244 . 29 Estate's or trust's share of alternative minimum taxable income.Subtract line 28 from line 25. ................................................ 29 0 If line 29 is: +$22,500 or less,stop here and enter-0-on Schedule G,line 1c.The estate or trust is not liable for the alternative minimum tax. +Over$22,500,but less than$165,000,go to line 45. +$165,000 or more enter the amount from line 29 on line 51 and go to line 52. Part II - Income Distribution Deduction on a Minimum Tax Basis 30 Adjusted alternative minimum taxable income(see page 34 of the instructions) .................................................................. 30 90,244. 31 Adjusted tax-exempt interest(other than amounts included on line 8) ................................................................................. 31 32 Total net gain from Schedule D(Form 1041),line 15,column(1).If a loss,enter-0- ............................................................ 32 33 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes(from Schedule A,line 4) ............................................................................................................... 33 34 Capital gains paid or permanently set aside for charitable purposes from gross income(see page 34 of the instructions) -......_.... 34 35 Capital gains computed on a minimum tax basis included on line 25 35 ............................................................... 35 Capital losses computed on a minimum tax basis included online 25.Enter as a positive amount .......................___............ 36 37 Distributable net alternative minimum taxable income(DNAMTI).Combine lines 30 through 36.If zero or less,enter-0. 37 90, 244 . 38 Income required to be distributed currently(from Schedule B,line 9) ...............................1....1......11................, .................. 38 90,244 . 39 Other amounts paid,credited,or otherwise required to be distributed(from Schedule B,line 10) ............................................. 39 0 . 40 Total distributions.Add lines 38 and 39 .—..............................................................................___............................... 40 90,244 . 41 Tax-exempt income included on line 40(other than amounts included on line 8) .................................................................. 41 42 Tentative income distribution deduction on a minimum tax basis.Subtract line 41 from line 40 ....................—......................... 42 90 , 244 - 43 Tentative income distribution deduction on a minimum tax basis.Subtract line 31 from line 37.It zero or less,enter-0. ...... 43 90,244 . 44 Income distribution deduction on a minimum lax basis.Enter the smaller of line 42 or line43.Enter here and on line 26 ......................................................_..,,.,.............................111.1.1.1......1.,......... 44 90,244 . Form 1041 (2007) JWA 719861 12-13-07 3 20360317 706230 BDS—RIFET 2007 .05010 EDITH S RIFE TRUST BDS—RI01 Form1041(2007) EDITH S RIFE TRUST 23-6503242 Page Part III -Alternative Minimum Tax 45 Exemption amount .................... 45 $22,500 .::.::.::.::... 46 Enter the amount from line 29 ................................................... 45 47 Phase-out of exemption amount ........................................................................... 47 $75,000 ........ 48 Subtract line 47 from line 46.If zero or less,enter-0 48 49 Multiply line 48 by 25% .25 49 50 Subtract line 49 from line 45.If zero or less,enter-0. .......... ........... 50 ........................................................................ 51 Subtract line 50 from line 46 .............................................................................................................................. 51 52 Go to Part IV of Schedule I to figure line 52 if the estate or trust has qualified dividends or has a gain on lines 14a and 15 of column(2)of Schedule D (Form 1041)(as refigured for the AMT,if necessary).Otherwise,if line 51 is- •$175,000 or less,multiply line 51 by 26%(.26). •Over$175,000,multiply line 51 by 28%(.28)and subtract$3,500 from the result ...................................................... 52 53 Alternative minimum foreign tax credit(see page 35 of the instructions) ..................................................................... 53 54 Tentative minimum tax.Subtract line 53 from line 52 ............................................................................„.,,,,...,....,.,.. 54 55 Enter the tax from Schedule G,line 1a(minus any foreign tax credit from Schedule G,line 2a) ........... 55 56 Alternative minimum tax.Subtract line 55 from line 54.If zero or less enter-0-. Enter here and on Schedule G line 1c 56 Part IV- Line 52 Computation Using Maximum Capital Gains Rates Caution:If you did not complete Part V of Schedule D(Form 1041),the Schedule D Tax Worksheet, or the Qualified Dividends Tax Worksheet,see page 36 of the instructions before completing this part. 57 Enter the amount from line 51 .............................................................................................................................. 57 58 Enter the amount from Schedule D(Form 1041),line 22,or line 13 of the Schedule D Tax Worksheet,or line 4 of the Qualified Dividends Tax Worksheet,whichever applies(as refigured for the AMT,if necessary) ........................ 58 59 Enter the amount from Schedule D(Form 1041),line 14b,column(2) (as refigured for the AMT,if necessary).If you did not complete r•: Schedule D for the regular tax or the AMT,enter-0- ................................................ 59 60 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT,enter the amount from line 58.Otherwise,add lines 58 and 59 and enter the smaller of that result or the amount from line 10 of the Schedule D Tax Worksheet(as refigured for the AMT,if necessary) ...................................................................................................... 60 61 Enter the smaller of line 57 or line 60 61 .................................................................................................................. 62 Subtract line 61 from line 57 .............................................................................................................................. 62 63 If line 62 is$175,000 or less,multiply line 62 by 26%(.26).Otherwise,multiply line 62 by 28%(.28)and subtract$3,500 from the result................................................................................................... ► 63 64 Maximum amount subject to the 5%rate 64 $2150 65 Enter the amount from line 23 of Schedule D(Form 1041),line 14 of the Schedule D Tax Worksheet,or line 5 of the Qualified Dividends Tax Worksheet, whichever applies(as figured for the regular tax).If you did not complete .......... Schedule Dor either worksheet for the regular tax,enter-0. .................................... 65 [ > 66 Subtract line 65 from line 64.If zero or less,enter-0. ............................................. 66 67 Enter the smaller of line 57 or line 58 .......... 67 .......... 68 Enter the smaller of line 66 or line 67 68 59 Multiply line 68 by 5%(.05) ........................................................................................................................... 10. 69 70 Subtract line 68 from line 67 70 ................................................................. 71 Multiply line 70 by 15%(.15) ........................................................................................................................ ► 71 If line 59 is zero or blank,skip lines 72 and 73 and go to line 74.Otherwise,go to line 72. .......... 72 Subtract line 67 from line 61 72 ................................. 73 Multiply line 72 by 25%(.25) ....................... ................................................................................................ ► ...73... 74 Add lines 63,69,71,and 73 .............................................................................................................................. 74 75 If line 57 is$175,000 or less,multiply line 57 by 26%(.26).Otherwise,multiply line 57 by 28%(.28)and subtract$3,500 from the result ...................................................................................................... 75 76 Enter the smaller of line 74 or line 75 here and on line 52 .......................................................................................... 76 JWA Form 1041 (2007) 719862 12-13-07 4 20360317 706230 BDS—RIFET 2007 .05010 EDITH S RIFE TRUST BDS—RI01 ACCOUNTING INCOME WORKSHEET Part A Name of Trust Tax Year Ending EDITH S RIFE TRUST DECEMBER 31, 2007 Employer 10 Number INCOME DESCRIPTION INCOME PRINCIPAL TOTAL Dividends ..... .... _------------------------- Nontaxable Dividends ........ o ------------------------------ U.S.Obligations ___-- .............................................................. NetRonVRqmKy --------------------------- NdBuminoss/Fonn __________________________ PoUoomkip _____________________________ Estate/Trust___-------------------------- Ordinary Gains _______-------------------- Other Nontaxable Income Net Short-term Capital Gain _____________________— Net Long-term Capital Gain _ Other Income Totals _______________________________ 90, 619 . 90, 619 . SUMMARY Distributable Accounting Income Net Income Total Income Taxable 90 , 244 . TumNo 90, 244 . Taxable Tax-Exempt Tax-Exempt Tax-Exempt N8| 90 , 244 . VN| 90 , 244 . TOTAL m+n'm 4 . 1 20300317 706230 BDS—BIFET 3007 . 050I0 EDITH 8 RIFE ]CRDGT BDS—RTUl � . ACCOUNTING INCOME WORKSHEET Part B Name of Trust Tax Year Ending EDITH S RIFE TRUST DECEMBER 31, 2007 Employer 10 Number DEDUCTIONS DESCRIPTION INCOME PRINCIPAL TOTAL |Nomst Expense ...................... .......................................................... /:xeo -------------------------------- Less:Amount Allocated toTax-Exempt Interest _____________ FiduciaryFees .................................................................................... Less:Amount Allocated toTax-Exempt Interest _____________ Attorney,Accountant,and Return PmpomvFees ____________ 375 . 375 . Less:Amount Allocated to Tax-Exempt Interest _____________ Tax om Income InRespect ofoDecedent ________________ Other Deductions Total Deductions ................................................................................. 375 . 375 . TAX-EXEMPT INTEREST SUMMARY DESCRIPTION INCOME PRINCIPAL TOTAL Tax-Exempt Interest ___---------------------- Allocated Direct Expenses ______________________ Allocated Indirect Expenses ______________________ Net Tax-Exempt Interest ____________—___------- 04-2p 4 . 2 20368317 706230 BDS—BTFET 2887 '05010 EDITH S RIFE TBDS7, RDS—nT01 1 661,107 Schedule K-1 2007 Final K-1 Amended K-1 OMB No.1545-0092 (Form 1041) For calendar year 2007, ?! :f' Beneficiary's Share of Current Year Income, Department of the Treasury or tax year beginning Deductions,Credits,and Other Items Internal Revenue Service and ending 1 Interest income 11 Final year deductions Beneficiary's Share of Income, Deductions, Credits, etc. ►See separate Instructions. 2a Ordinary dividends 90 , 244 . pjE#[< Information About the Estate or Trust 2b Qualified dividends A Estate's or trust's employer identification number 90,244 . 23-6503242 3 Net short-term capital gain B Estate's or trust's name 4a Net long-term capital gain EDITH S RIFE TRUST r4c 28%rate gain 12 Alternative min tax adjustment Unr ecaptured section 1250 gain C Fiduciary's name,address,city,state,and ZIP code CHARLES J RIFE, TRUSTEE nonbuenesslincome 1849 FISHER ROAD MECHANICSBURG, PA 17055-5117 6 Ordinary business income 7 Net rental real estate income D [::] Check if Form 1041-T was filed and enter the date it was filed 8 Other rental Income 13 Credits and credit recapture Directly apportioned deductions E E] Check if this is the final Form 1041 for the estate or trust <ts!ai' [t<' Information About the Beneficiary F Beneficiary's identifying number 14 Other information 074-01-3401 E 0 ' G Beneficiary's name,address,city,state,and ZIP code 10 Estate tax deduction CHARLES J RIFE 1849 FISHER ROAD D MEC H ANZ CSB UR G r PA 17055 5 *See attached statement for additional information. Note:A statement must be attached showing the beneficiary's share of income and directly apportioned deductions from each business,rental real estate,and other rental activity. G 0 N N D U} or H 0 Domestic beneficiary Foreign beneficiary t° LHA For Paperwork Reduction Act Notice,see the Instructions for Form 1041. Schedule K-1 (Form 1041) 2007 710921 12-27-07 5 20360317 706230 BDS—RIFET 2007 .05010 EDITH S RIFE TRUST BDS—RI01 2007 Expense Allocation by Income Type Type Income Charity Direct Expenses Indirect and Direct Net Income T YP ty Specifically Allocated Expenses not Income Specifically Allocated Other Taxable Non-Passive Ordinary Business Net Rental Real Estate Other Rental Interest Non-qualified Dividends Passive Ordinary Business Net Rental Real Estate Other Rental U.S.Interest U.S.Interest/Dividends Qualified Dividends 90 , 619 . 3 7 5 . 90, 244 . Short-term Capital Gains Long-term Capital Gains Tax-exempt Interest Total 90 , 619 . 375 . 90 , 244 . I 712241 09-27-07 5 . 1 20360317 706230 BDS—RIFET 2007 .05010 EDITH S RIFE TRUST BDS—RI01 EDITH S RIFE TRUST 23-6503242 FORM 1041 DIVIDEND INCOME STATEMENT 1 U.S. QUALIFYING ORDINARY DESCRIPTION INTEREST DIVIDENDS DIVIDENDS ALLIED IRISH BANKS PLC 90, 619. SUBTOTALS 90, 619 . TOTAL TO FORM 1041 , LINE 2A 90, 619 .1 6 STATEMENT(S) 1 20360317 706230 BDS-RIFET 2007 . 05010 EDITH S RIFE TRUST BDS-RI01 a E ro � z z E m � Z Z a ro E ro � z z E m ' z z � ro E Y � Z W Z 0 W U a w Cl) 0 n cn .a% CL E m U Z Z N w o¢ L.� a � E h o ca Za x E, y q c x w CO H H � A UI E N M W _C m ro � 0 Z H n 0704114038 PA-41 - 2007 Pennsylvania Fiduciary Income Tax Return ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label 236503242 N Extension Enclosed. Y=Yes N=No EDITH S RIFE TRUST N Amended PA-41 Y=Yes N=No CHARLES J RIFE, TRUSTEE N Fiscal Year Filer. Y=Yes N=No from to 1849 FISHER ROAD R Residency Status. M E C H A N I C S B U R G P A 17055 R=PA Resident N=Nonresident If"N"Name of State N F=Final Return. N=No Final Return. Enter Ending Date: N Estate or Trust Identification Change.If any of the identification or filing information you entered is different from the 2006 PA-41,or if the estate or Y Do You Want a 2008 PA-41 Booklet? trust did not file a 2006 PA-41. Y=Yes N=No Y=Yes N=No Submit all required Pennsylvania supporting schedules. 1 PA TAXABLE INTEREST INCOME.See instructions. 1 0 2 PA TAXABLE DIVIDEND INCOME.See instructions. 2 90619 3 NET INCOME or LOSS from the Operation of a Business, 3 0 Profession,or Farm. 4 NET GAIN or LOSS from the Sale,Exchange,or Disposition of Property. 4 0 5 NET INCOME or LOSS from Rents,Royalties,Patents,or Copyrights. 5 0 6 ESTATE or TRUST INCOME. 6 0 7 TOTAL TAXABLE INCOME. Add only the positive income from 7 90619 Lines 1,2,3,4,5,and 6. Do not add losses. 8 DEDUCTIONS from PA SCHEDULE DO. 8 90619 9 NET PA TAXABLE INCOME.Subtract Line 8 from Line 7. 9 0 10 TOTAL PA TAX LIABILITY.Multiply Line 9 by the tax rate of 3.07%(0.0307). 10 0 11 2007 ESTIMATED PAYMENTS and CREDITS.See instructions. 11 0 12 NONRESIDENT TAX WITHHELD from PA SCHEDULE(S)NRK-1. 12 0 13 TOTAL CREDIT for TAXES PAID by PA RESIDENT ESTATES or TRUSTS 13 0 to OTHER STATES or COUNTRIES. 14 TOTAL OTHER CREDITS from PA Schedule OC. 14 0 15 2007 PAYMENTS and CREDITS.Add Lines 11,12,13 and 14. 15 0 16 TAX DUE.If Line 10 is more than Line 15,enter the difference here. 16 0 774251 CCH 01-10-08 EC Page 1 of 2 FC L 0704114038 m 1 1 1 1 1 m 0704114038 0704214040 J PA-41 - 2007 Federal EIN or Decedent's Social Name(s)as shown on PA-41 Security Number: 236503242 EDITH S RIFE TRUST 17 PENALTIES AND INTEREST. Enter Code: 17 0 Mark the box if REV-1630F is included. N 18 TOTAL PAYMENT-Add Lines 16 and 17.Make check or money order 18 0 payable to PA DEPT.OF REVENUE.Use your PA-V Form.See the instructions on HOW TO PAY. 19 OVERPAYMENT, If Line 15 is more than the total of Line 10 and Line 17,enter the difference here.The total of Lines 20 and 21 must equal Line 19. 19 0 20 REFUND-AMOUNT of LINE 19 you want as a check mailed to the estate or trust. 20 0 21 CREDIT-AMOUNT of LINE 19 you want as a credit to the 2008 Estimated Tax 21 0 Account of the estate or trust. Slgnature(s).Under penalties of perjury,I have examined this return,Including all accompanying schedules and FIRM FEIN 231583249 statements,and to the best of my belief,it is true,correct and complete. Signature ofFiduglary,frf �� 9 <<� . Date PREPARER ' S IF,s' 1'i 03/17/2008 SSN/PTIN P00365074 Preparer's Name- `t 1 9 WAGGONER, FRUTIGER & DAUB, LLP Preparer's Telephone No. ?1?-50L-1222 PA SCHEDULE 01.Other Information 1 Is this a revocable trust? 1 N 2 Is this an irrevocable trust? 2 Y 3 Does the estateltrust receive income from,or pay income to a foreign entity?if"Yes,"include statement. 3 N 4 Has the federal government made an additional assessment on the income of this estateArust in the last four years? 4 N 5 Did this estate/trust receive income from a partnership,S corporation,LLC,or another estate/trust?If"Yes,"list all such 5 N partnerships,S corporations,LLCs,estates/trusts,showing the FEIN,name and address of each below. FEIN Name&Address A B C D E F 6 Name of Grantor: Address of Grantor: Page 2 of 2 L 0704214040 of°ions CCH 0704214040 PA SCHEDULE A/B/J 0704310028 Interest and Dividend Income Income from Estates and Trusts PA-41 A/B/J(09-07)(1) ZOO7 PA Department of Revenue OFFICIAL USE ONLY If you need mores ace you may hotoco these schedules. Name as shown on the PA-41 Federal EIN or Decedent's SSN 23-6503242 EDITH S RIFE TRUST Caution. Federal and PA rules for taxable interest and dividend income are different.You cannot use the federal schedules to report PA Interest or dividend income. Read the instructions.If either the taxable interest or dividend income is$2,500 or less,the fiduciary must report the income,but need not submit any schedule.If either the Interest income or dividend income is more than$2,500,the fiduciary must submit a schedule.List the name of each payer and amount of PA taxable interest and dividend income you received in 2007. PA-41 A 09-07 PA Schedule A- PA Taxable Interest Income 1. 1. $ 2. Total Interest Income.Add all amounts listed(including amounts on additional schedules). 2. $ 3. Interest income from partnership(s), from PA Schedules RK-1. 3. $ 4. Interest income from PA S corporation(s), from PA Schedules RK-1. 4. 5. Total PA Taxable Interest Income.Add Lines 2 3 and 4.Enter on Line 1 of the PA-41. 5. IMPORTANT.Capital gains distributions are dividend Income for PA purposes. PA-41 B 09-07 PA Schedule B - PA Taxable Dividend Income &Capital Gains Distributions 1. ALLIED IRISH BANKS PLC 1. $ 90, 619 .00 $ $ $ $ 2. Total Dividend Income.Add all amounts listed(including amounts on additional schedules). 24 $ 90, 619 .00 3. Capital Gains Distributions. 3. $ 4. Dividend income from partnership(s), from PA Schedules RK-1. 4. $ 5. Dividend income from PA S corporation(s), from PA Schedules RK-1. 5. B. Total PA Taxable Dividend Income.Add Lines 2 3 4 and 5.Enter on Line 2 of the PA-41. 6. 90, 6 PA-41 J(09-07) PA SCHEDULE J - Income from Estates or Trusts 2007 Read the instructions.List the name,address,and identification number of each other estate or trust of which this estate or trust is a beneficiary.If this estate or trust received a Federal 1041 Schedule K-1,instead of a PA Schedule RK-1 or NRK-1,see the instructions.Check box if income is reported from PA Schedule RK-1 or NRK-1. PA Schedule (a) Name and address of each estate or trust RK-1 or NRK-1 (b) Federal EIN (c) Income Amount 0 Estate or trust income from partnership(s). Estate or trust income from PA S corporation(s). Total Estate or Trust Income. AddColumn(c).Enter on Line 6 of the PA-41. ........................................................................................................................ 775471 10-22-07 CCH L 0704310028 0704310028 PA SCHEDULE DD/D 0704410026 PA-41 DD/D(09-07)(1) 2007 PA Department of Revenue OFFICIAL USE ONLY Name as shown on PA-41 Federal EIN or Decedent's Social Security Number EDITH S RIFE TRUST 23-6503242 PA SCHEDULE DD - DISTRIBUTION DEDUCTION SCHEDULE Column A Column B 1. TOTAL TAXABLE INCOME,from Line 7,PA-41.(See special instructions for nonresident estates or trusts). .......................................................................................... 118 9 0 ,619 .0 0 1 b 2. Income included in Line 1 above,but not distributable/distributed under state law or the governing instrument. ........................................................................... 2a 2b 3. Taxable income available for distribution.(Subtract Line 2 from Line 1). .................. 3a 90 ,619 -00 3b 4. Total distributable/distributed nontaxable income. ................................................ 4a 5. All income available for distribution.(Add Lines 3a and 4a). ................................. 15a 90 , 619 .00 6. Line 3a-Line 5a. *....*.....................*....................*......*............... 6a 100 .0000 % 7. Line 3b=Line 5a. .................... ... .................... ................... ..... .............................................................. 7b B. Total required to be distributed. ........................................................................ 8a 90, 619 .00 9. See Instructions. .......................................................................................... 9a 10. Total distributable currently.(Subtract Line 9a from Line 8a). ................................. 10a 9 0 r 619 .0 0 11. Total cash distributed. .................................................................................... 11a 12. Total property distributed. .............................................................................. 12a 13. Total distributable/distributed.(Add Lines 10a,11 a,and 12a). .............................. 13a 9 0 r 619 .0 0 14a. Line 6a X Line 13a. ....................................................................................... 14a 90,619 .00 14b. Line 7b X Line 13a. ....................................................................................................................................... 14b 15. Deduction for distribution.(See instructions). ................................................... 15 90,619 .00 16. Charitable Distribution Deduction.(See instructions). .......................................... 16 17. Total Deduction from PA Schedule DD.(Add Lines 15 and 16.Enter here and on Line 8 of PA-41). .......................................................................................... 17 90, 619 .00, PA-41 D (09-07) PA SCHEDULE D - SALE, EXCHANGE, OR DISPOSITION OF PROPERTY 2007 If you need more space,you may photocopy this schedule. Read all instructions.Enter all sales,exchanges,or other dispositions of real or personal tangible and intangible property.Amounts from Federal Schedule D may not be correct for PA purposes.If a loss,fill in the oval next to the line. (a) (b) (c) (d) (e) (f) Describe the property sold Month,day,and Month,day, Gross sales price Cost or adjusted GAIN or LOSS (Example:100 shares of"ABC" year acquired and year sold less expenses of basis (d)minus(e) common stock or 2 acres sale in Dauphin Count 1. LO S 2. Net gain or loss from above sales.If a net loss,fill in the oval.................................................................................. ( ) 2. 3. Gain from PA Schedule(s)D-1,Installment Sales. ................................................................................................ 3. 4. Taxable distributions from C corporations. ............... Enter total distribution. Is ........................................................................ Minus Adjusted Basis. Is = 4. 5. Net gain or loss from PA Schedule D-71,Sale of 6-1-71 Property.If a loss,fill in the oval. .............. LOSS ( ) 5. 6. Net partnership gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval. ............................................. �os) 6. LOSS 7. Net PA S corporation gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval........................................ ( ) 7. 8. Taxable distributions from partnerships from Line 7c of REV-999 PT. ..................................................................... B. 9. Taxable distributions from PA S corporations from Line 8c of REV-998 PT. ............................................................... 9. 10. Total net gain or loss.Add Lines 2 through 9.Enter the result here and on Line 4 of the PA-41. os If the estate or trust realized a net loss, lease fill in the oval. ....... j 10. L0704410026 10-22-07 CCH 0704410026 1, 0707215238 PA Schedule RK-1 (09-07) 2007 Resident Schedule of PA S Shareholder/Partner/Beneficiary Pass Through Income,Loss,and Credits 074013401 RIFE CHARLES J Final N 1849 FISHER ROAD (Individual=l,PA S Corp=2,All Other Corp=3, Owners 1 Estate/Trust=4,Partnership=5,LLC=6,Exempt Org.=7) Stock Ownership% . 0000 Amended N M E C H A N I C S B U R G PA 17 0 5 5 Beneficiary's year end Distribution% 1 Partner's%of: EDITH S RIFE TRUST Profit sharing . 0000 MECHANICSBURG PA 17055 236503242 Loss sharing • 0000 Capital Fiscal Year N E (Estate/T rust=E,Partnership=P,PA S Corp=S,LLC=L) Ownership . 0000 N General Partner or LLC Member-Manager N Limited Partner or Other LLC Member 1 PA Taxable Business Income(Loss)from Operations 1 0 2 Interest Income 2 0 =3 Dividend Income 3 0 �4 Net Gain(Loss)from the Sale,Exchange,or Disposition of Property l{ 0 °-5 Net Income(Loss)from Rents,Royalties,Patents,and Copyrights 5 0 6 Income of/from Estates or Trusts 6 90619 7 Gambling and Lottery Winnings(Loss) 7 0 =8 Out of State Credits for Resident Partner or Shareholder.Submit statement 8 0 m9 Total Other Credits.Submit statement 9 0 10 Distributions of Cash,Marketable Securities,and Property-not including guaranteed payments 10 0 t 11 Guaranteed Payments for Capital or Other Services ],], 0 n 12 All Other Guaranteed Payments for Services Rendered 12 0 >13 Guaranteed Payments to the Retired Partner 13 0 14 Distributions from PA AAA Liquidating N ],4 0 °'15 Distributions of Cash,Marketable Securities,and Property 15 0 >16 Nontaxable income or nondeductible expenses required to calculate member or partner Basis(submit 16 0 a supplemental statement). Note:Lines 17 through 20 are for Information purposes only. 17 Member's Share of IRC Section 179 allowed according to PA rules 17 0 —18 Member's Share of Straight-Line Depreciation 18 0 t19 Partner's Share of Nonrecourse liabilities at year end 19 0 a 20 Partner's Share of Recourse liabilities at year end 20 0 774621/11-20-07 CCH NOTE:Amounts from this schedule must he reported on the appropriate PA Tax Return. 0707215238 0707215238 1 Form 1041 Two-Year Comparison 2007 Name EDITH S RIFE TRUST 23-6503242 Description Tax Year-2006 Tax Year-2007 Increase(Decrease) INCOME ORDINARY DIVIDEND INCOME. . . 75, 166 90, 619 15 , 453 I TOTAL INCOME 75, 166 90, 619 15, 453 EXPENSES ATTORNEY & ACCOUNTANT FEES . 0 375 375 TOTAL EXPENSES 0 375 375 INCOME AFTER EXPENSES 75, 166 90, 244 15, 078 DEDUCTIONS INCOME DISTRIBUTION DEDUCTION 75, 166 90 , 244 15, 078 EXEMPTION . . . . . . . . . . 300 300 0 TOTAL DEDUCTIONS 75, 466 90 , 544 15 , 078 TAXABLE INCOME ( 300 ) ( 300) 0 DISTRIBUTION INFORMATION DISTRIBUTABLE NET INCOME. . . 75 , 166 90, 244 15, 078 NET ACCOUNTING INCOME . . . . 0 90, 244 90, 244 I 9 ' l v 711191 14-27-07 - - •TA11^1A --- -T T-m TT TTTT !. TlTTT'.t T( T TT\!T Tl T/11 WAGGONER, FRUTIGER & DAUB, LLP CERTIFIED PUBLIC ACCOUNTANTS 5006 EAST TRINDLE ROAD SUITE 200 MECHANICSBURG, PA 17050 MARCH 17, 2008 CHARLES J. RIFE 1849 FISHER ROAD MECHANICSBURG, PA 17055 RE: EDITH S RIFE TRUST DEAR BENEFICIARY: ATTACHED IS YOUR COPY OF THE FIDUCIARY FORM 1041 SCHEDULE K-1 . THIS SCHEDULE SUMMARIZES YOUR INFORMATION FROM THE TRUST. THIS INFORMATION HAS BEEN PROVIDED TO THE INTERNAL REVENUE SERVICE WITH THE U.S. INCOME TAX RETURN FOR ESTATES AND TRUSTS. THE INFORMATION PROVIDED ON THIS SCHEDULE SHOULD BE ENTERED ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS ON PAGE 2 . IF YOUR RETURN WILL BE PREPARED BY YOUR ACCOUNTANT OR ATTORNEY, YOU SHOULD PROVIDE A COPY OF THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX INFORMATION. WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU. VERY TRULY YOURS, BRIAN D. STRAUB, CPA 1 6611.07 Schedule K-1 0 Final K-1 0 Amended K-1 OMB No.1545-0092 (Form 1041) For calendar year 2007, ?!a; s Beneficiary's Share of Current Year Income, Department of the Treasury or tiix year beginning Deductions,Credits,and other Items Internal Revenue Service and ending 1 Interest income 11 Final year deductions Beneficiary's Share of Income, Deductions, Credits, etc. ►See separate Instructions. 2a Ordinary dividends 90r244 . 90alm>11 Information About the Estate or Trust 2b Qualified dividends A Estate's or trust's employer identification number 90r244 . 23-6503242 3 Net short-term capital gain B Estate's or trust's name 4a Net long-term capital gain EDITH S RIFE TRUST 4b 28%rate gain 12 Alternative min tax adjustment 4c Unrecaptured section 1250 pain C Fiduciary's name,address,city,state,and ZIP code Oth CHARLES J RIFE, TRUSTEE 5 nonbusinesslIncome 1849 FISHER ROAD MECHANICSBURG, PA 17055-5117 6 Ordinary business income 7 Net rental real estate income D [:1 Check if Form 1041-T was filed and enter the date it was filed 6 Other rental income 13 Credits and credit recapture 9 Directly apportioned deductions E 0 Check if this is the final Form 1041 for the estate or trust ................... ;lea >11>s information About the Beneficiary F Beneficiary's identifying number 14 Other information 074-01-3401 E 0 G Beneficiary's name,address,city,state,and ZIP code 10 Estate tax deduction CHARLES J RIFE 1849 FISHER ROAD S G 70 MECHANIC BUR P A 1 5 5 <: :., "See attached statement for additional information. Note:A statement must be attached showing the beneficiary's share of income and directly apportioned deductions from each business,rental real estate,and other rental activity. h C O m m Cc N Domestic beneficiary [� Foreign beneficiary r° ANA For Paperwork Reduction Act Notice,see the Instructions for Form 1041. Schedule K-1(Form 1041) 2007 710921 12.27-07 1 Schedule K-1(Form 1 04 1) 2007 Page 2 This list identifies the codes used on Schedule K-1 for 12. Alternative minimum lax Items beneficiaries and provides summarized reporting Information for Code Report on beneficiaries who file Form 1040.For detailed reporting and filing Information,see the Instructions for Beneficiary Filing Form 1040 A Adjustment for minimum tax purposes Form 6251,line 14 and the Instructions for your Income tax return. B AMT adjustment attributable to Report on qualified dividends 1. Interest Income Form 1040,line 8a C AMT adjustment attributable to 2a. Ordinary dividends Form 1040,line 9a net short-term capital gain 2b. Qualified dividends Form 1040,line 9b D AMT adjustment attributable to 3. Net short-term capital gain Schedule D,line 5,column(f) net long-term capital gain See the beneficiary's instructions and the 4a. Net long-term capital gain Schedule D,line 12,column(f) E AMT adjustment attributable to Instructions for Form 6251 4b. 28%rate gain Line 4 of the worksheet for unrecaptured section 1250 gain Schedule D,line 18 F AMT adjustment attributable to 4c. Unrecaptured section 1250 gain Line 11 of the worksheet for 28%rate gain Schedule D,line 19 G Accelerated depreciation 5. Other portfolio and nonbusiness Schedule E,line 33,column(f) H Depletion Income I Amortization 6. Ordinary business Income Schedule E,line 33,column(d) J Exclusion items 2008 Form 8801 or(f) 13. Credits and credit recapture 7. Net rental real estate Income Schedule E,line 33,column(d) A Credit for estimated taxes Form 1040,line 65 or(f) B Credit for backup withholding Form 1040,line 64 8. Other rental Income Schedule E,line 33,column(d) C Low-income housing credit Form 3800,line ld or(f) D Oualified rehabilitation expenditures See the beneficiary's instructions 9. Directly apportioned deductions E Basis or other Investrrmt credit property See the beneficiary's instructions Code F Work opportunity credit Form 5884,line 3 A Depreciation Form 8582 or Schedule E,line G Welfare-to-work credit Form 3800,line 1 b 33,column(c)or(e) H Alcohol fuel credit Form 6478,line 5 B Depletion Form 8582 or Schedule E,line (also see the beneficiary's Instructions) 33,column(c)or(e) I Credit for Increasing research activities Form 3800,line 1c C Amortization Form 8582 or Schedule E,line J Renewable electricity,refined coal, See the beneficiary's instructions 33,column(c)or(e) and Indian coal production credit K Empowerment zone and renewal Form 8844,line 3 10. Estate lax deduction Schedule A,line 28 community employment credit 11. Final year deductions L Indian employment credit Form 3800,line tg A Excess deductions Schedule A,line 23 M Orphan drug credit Form 3800,line 1 h B Short-term capital loss carryover Schedule D,line 5,column(f) N Credit for employer provided child Form 3800,line 1k C Long-term capital loss carryover Schedule D,line 12,column(f); care and facilities line 5 of the wksht.for Sch.D, 0 Biodiesel and renewable diesel Form 8864 line 18;and line 16 of the wksht. fuels credit (also sea the beneficiary's Instructions) for Sch.D,line 19 P Nonconventional source fuel credit Form 3800,line 1 p D Net operating loss carryover- Q Clean renewable energy bond See the beneficiary's instructions regular tax Form 1040,line 21 and Gulf tax credit bond credits and Form 8912 E Net operating loss carryover- R Hurricane Katrina housing credit Form 3800,line 1 u minimum tax Form 6251,line 27 S Energy efficient appliance credit Form 3800,line 1 r T Recapture of credits See the beneficiary's instructions 14. Other information A Tax-exempt interest Form 1040,line 8b B Foreign taxes Form 1040,line 51 or Sch.A,line 8 C Oualified production activities Form 8903,line 7 income D Form W-2 wages Form 8903,line 15 E Net investment income Form 4952,line 4a F Gross farm and fishing income Schedule E,line 42 G Foreign trading gross receipts See the instructions for (IRC 942(a)) Form 8873 H Other information See the beneficiary's instructions Note.If you are a beneficiary who does not file a Form 1040,see instructions 7102 for the a of income tax return you are filing. 1z-27-o7 type Y g• 1 1 0707215238 PA Schedule RK-1 (09-07) 2007 Resident Schedule of PA S Shareholder/Partner/Beneficiary Pass Through Income,Loss,and Credits 074013401 RIFE CHARLES J Final N 1849 FISHER ROAD (Individual=l,PA S Corp=2,All Other Corp=3, owners 1 Estate/rrust=4,Partnership=5,LLC=6,Exempt Org:7) Stock Ownership% - D D 0 0 Amended N M E C H A N I C S B U R G PA 17055 Beneficiary's year end Distribution% 1 Partner's%of: EDITH S RIFE TRUST Profit sharing • 0000 MECHANICSBURG PA 17055 236503242 Losssharing • 0000 Capital Fiscal Year N E (Estate/rrust=E,Partnership=P,PA S Corp=S,LLC=L) Ownership • D D 0 D N General Partner or LLC Member-Manager N Limited Partner or Other LLC Member 1 PA Taxable Business Income(Loss)from Operations 1 0 2 Interest Income 2 0 =3 Dividend Income 3 D W4 Net Gain(Loss)from the Sale,Exchange,or Disposition of Property 4 D a 5 Net Income(Loss)from Rents,Royalties,Patents,and Copyrights 5 D 6 Income of/from Estates or Trusts 6 9 D 619 7 Gambling and Lottery Winnings(Loss) 7 D =8 Out of State Credits for Resident Partner or Shareholder.Submit statement 8 D a9 Total Other Credits.Submit statement 9 D 2t10 Distributions of Cash,Marketable Securities,and Property-not including guaranteed payments 10 D W 11 Guaranteed Payments for Capital or Other Services 11 D a 12 All Other Guaranteed Payments for Services Rendered 12 D >13 Guaranteed Payments to the Retired Partner 13 D t 14 Distributions from PA AAA Liquidating N 14 0 a 15 Distributions of Cash,Marketable Securities,and Property 15 D r16 Nontaxable income or nondeductible expenses required to calculate member or partner Basis(submit 16 0 a supplemental statement). Note:Lines 17 through 20 are for Information purposes only. 17 Member's Share of IRC Section 179 allowed according to PA rules 17 0 —18 Member's Share of Straight-Line Depreciation 18 0 t19 Partner's Share of Nonrecourse liabilities at year end 19 D M 20 Partner's Share of Recourse liabilities at year end 20 D 774621/11-20-07 CCH NOTE:Amounts from this schedule must be reported on the appropriate PA Tax Return. 0707215238 0707215238 J 1 EXHIBIT F Form 1041 Two-Year Comparison 2008 Name EDITH S RIFE TRUST 23-6503242 Description Tax Year-2007 Tax Year-2008 Increase(Decrease) INCOME ORDINARY DIVIDEND INCOME. 90, 619 109, 625 19, 006 TOTAL INCOME 90, 619 109, 625 19 ,006 EXPENSES ATTORNEY & ACCOUNTANT FEES . 375 375 0 TOTAL EXPENSES 375 375 0 INCOME AFTER EXPENSES 90, 244 109, 250 19, 006 DEDUCTIONS INCOME DISTRIBUTION DEDUCTION 90, 244 109,250 19,006 EXEMPTION . . . . . . . . . . 300 300 0 TOTAL DEDUCTIONS 90, 544 109,550 19, 006 TAXABLE INCOME ( 300) ( 300 ) 0 DISTRIBUTION INFORMATION DISTRIBUTABLE NET INCOME. 90, 244 109, 250 19, 006 NET ACCOUNTING INCOME . . . . 0 109, 250 109,250 0 811191 04-25-08 1041 DepartaentoftheServlue U.S. Income Tax Return for Estates and Trusts 2008 For calendar year 2008 or fiscal ear begsiming 2008 and ending OMB No.1545-0092 A Type of entity: Name of estate or trust(If a grantor type trust,see page 14 of the instructions.) C Employer Identification number 0 Decedent's estate 23 ::6503242 �X Simple trust EDITH S RIFE TRUST D Date entity created Complex trust Name and title of fiduciary 08/01/1972 Qualified disability trust E Nonexempt charitable and split- DESBT(S portion only) HARLES J RIFE, TRUSTEE interest trusts,Check applicable O Grantor type trust Number,street,and room or suite no.(If a P.O.box,see page 15 of the instructions.) boxes(see pg 16 of the instr.): F-1 Bankruptcy estate-Ch.7 1849 FISHER ROAD 0 Described In section 4947(a)(1) Bankruptcy estate-Ch.11 City or town,state,and ZIP code Not a private foundation [=1 Pooled income fund MECHANICSBURG PA 17055-5117 0 Described In section 4947 a z B No.of Schedules K-1 F Check 0 Initial return 0 Final return EJ Amended return = Change in trust's name applicable attached 10- 1 boxes: 0 Change in fiducia 0 Chan a in fiduciary's name Change in fiduciary's address G Check here if the estate or filing trust made a section 645 election ..................... ►0 1 Interest income ....................................................................................................................................... 1 2 a Total ordinary dividends ........................................................................SEE. STATEMENT ..1., ..„ 2a 109, 625 . b Qualified dividends allocable to:(1)Beneficiaries 10 9, 6 2 5 . (2)Estate or trust 0 • :. .. .. 3 Business income or(loss).Attach Schedule C or C-EZ(Form 1040) .................................................................. 3 E 4 Capital gain or(loss).Attach Schedule D(Form 1041) .................................................................................... 4 5 Rents,royalties,partnerships,other estates and trusts,etc.Attach Schedule E(Form 1040) .................................... 5 5 Farm income or(loss).Attach Schedule F(Form 1040) .................................................................................... 6 7 Ordinary gain or(loss).Attach Form 4797...................................................................................................... 7 8 Other income.List type and amount 6 9 Total Income.Combine lines 1 2a and 3 through 8 .................................................................................... ► 9 109, 625 . 10 Interest.Check if Form 4952 is attached ► 0 ....................................................................................... 10 11 Taxes ................................................................................................................................................... 11 12 Fiduciary fees .......................................................................................................................................... 12 13 Charitable deduction(from Schedule A,line 7) ................................................................................................ 13 14 Attorney,accountant,and return preparer fees ............................................................................................. 14 375 . in 15 a Other deductions not subject to the 2%floor(attach schedule)........................................................................... 15a v b Allowable miscellaneous itemized deductions subject to the 2%floor .................................................................. 15b 16 Add lines 10 through 15b ........................................................................................................................ ► 16 375 . a p 17 Adjusted total income or(loss).Subtract line 16 from line 9 .............................. 1 17 109 ,250 . :. .::::::::;::;: 18 Income distribution deduction(from Schedule B,line 15).Attach Schedules K-1(Form 1041) ................................. 18 109 ,250 . 19 Estate tax deduction including certain generation-skipping taxes(attach computation) .......................................... 19 20 Exemption ........................................................................................................................................I.... 20 300 . 21 Add lines 18 throw h 20 ........................................................................................................................ ► 21 109 r 550 . 22 Taxable income.Subtract line 21 from line 17.If a loss,see page 23 of the instructions .......................................... 22 —300. 23 Total tax(from Schedule G,line 7) ............................................................................................................... 23 0. 24 Payments:a 2008 estimated tax payments and amount applied from 2007 return ................................................ 24a rn b Estimated tax payments allocated to beneficiaries(from Form 1041-T) ............................................................... 24b 4) c Subtract line 24b from line 24a .................................. 24c md Tax paid with Form 7004(see page 24 of the instructions)................................................................................. 24d a e Federal income tax withheld.If any is from Form(s)1099,check o.0 ...................................................... 24e v Other payments:I Form 2439 ;g Form 4136 ;Total ► 24h X 25 Total payments.Add lines 24c through 24e,and 24h................................................................................. ► 25 ~ 26 Estimated tax penalty(see page 24 of the instructions 26 27 Tax due.It line 25 is smaller than the total of lines 23 and 26,enter amount owed ................................................ 27 28 Overpayment.It line 25 is larger than the total of lines 23 and 26,enter amount overpaid ....................................... 28 29 Amount of line 28 to be:a Credited to 2009 estimated tax ► • b Refunded ► 29 Under,ppe al ie�of.pe'wry,I declare that I have examined this return,including accompanying schedules and statements and to the best of my knowledge Sign and a1i t,It'4 t rr fid bjnplet TD' pilio preparer(other than taxpayer)is base on all information of whlc preparer has any knowledge. May the IRS discuss this �I1 return with the preparer Here % '. f Y I ► shown below(see Instr.)7 OF Signature of fiduciary or officer represent' ing teary Date N o fiduciary O financial Institution n X� Yes No Dale Check if self- 'Preparer's Preparers SSN or PTIN Paid signature BRIAN D STRAUB CPA 03/14/09 employed p00365074 Preparer's Firm's name(or 'WAGGONER, FRUT I GER & DAUB, LLP EIN 23 :: 1583249 Use Only addresssen- mpl cede 5 0 0 6 E TRINDLE RD SUITE 200 LHA MECHANICSBURG PA 17050 Phoneno. 717-506-1222 810801 1- For Privacy Act and Paperwork Reduction Act Notice,see the separate Instructions. Form 1041 (2008) 12.31-oa V P P 1 Farm 1041 (2008) EDITH S RIFE TRUST 23-6503242 Paget `5'Ghdiz(eA' Charitable Deduction. Do not complete for a simple trust or a pooled income fund. 1 Amounts paid or permanently set aside for charitable purposes from gross income(see page 25 of the instructions) ............ 1 2 Tax-exempt income allocable to charitable contributions(see page 25 of the instructions) ................................................ 2 3 Subtract line 2 from line 1 .................................................................................................................................... 3 4 Capital gains for the taxyear allocated to corpus and paid or permanently set aside for charitable purposes ........................ 4 5 Add lines 3 and 4 ........................................................................................................................................ 6 Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable purposes(see instructions) ...... 6 7 Charitable deduction. Subtract line 6 from line 5.Enter here and on page 1 line 13 ...................................................... 7 .................................. Si1F .**" `H? Income Distribution Deduction 1 Adjusted total income(see page 26 of the instructions) .....................................................................I....................... 1 109, 250 . 2 Adjusted tax-exempt Interest ....... ......................................................... ........................................... ................... 2 3 Total net gain from Schedule D(Form 1041),line 15,column(1)(see page 26 of the instructions) .................................... 3 4 Enter amount from Schedule A,line 4(minus any allocable section 1202 exclusion) .... ................................................. 4 5 Capital gains for the tax year included on Schedule A,line 1 (see page 26 of the instructions) .......................................... 5 6 Enter any gain from page 1,line 4,as a negative number.If page 1,line 4,is a loss,enter the lossas a positive number .................................................................................................................................... 5 7 Distributable net income.Combine lines 1 through 6.If zero or less,enter-0. ............................................................ 7 109,250 . 8 If a complex trust,enter accounting income for the tax year as .......... determined under the governing instrument and applicable local law 8 9 Income required to be distributed currently ............................................................................................................ 9 109,250 . 10 Other amounts paid,credited,or otherwise required to be distributed ........................................................................... 10 11 Total distributions.Add lines 9 and 10.If greater than line 8,see page 26 of the instructions ............................. 109,250 . 12 Enter the amount of tax-exempt Income included on line 11 .............................................................................. 13 Tentative income distribution deduction.Subtract line 12 from line 11 ............................... 13 109, 250 . 14 Tentative income distribution deduction.Subtract line 2 from line 7.If zero or less,enter-0- ............................ 109,250 . 15 Income distribution deduction.Enter the smaller of line 13 or line 14 here and on page 1 line 18....................................... 15 10 9 250 . ............. IeG>'i...................... S'ce'dt Tax Computation see page 27 of the instructions .......... 1 Tax: a Tax on taxable income(see page 27 of the instructions)................................. 1 a 0 •' :' >.''•' :<:»»»:> b Tax on lump-sum distributions.Attach Form 4972 ....................................... 1b .......... c Alternative minimum tax(from Schedule I(Form 1041),line 56) ..................... 1c d Total.Add lines 1a through 1 ............ ► ....j.a... 0 . .......... 2a Foreign tax credit.Attach Form 1116 ............................................................... s:::: >::s :::: .......... b Other nonbusiness credits(attach schedule)............................................................ 2b c General business credit.Attach Form 3800 ............................................................ 2c .......... d Credit for prior year minimum tax.Attach Form 8801 ................................................ 2d ;..... 3 Total credits.Add lines 2a through 2d ................................................................................................ 4 Subtract line 3 from line td.If zero or less,enter-0. 4 0 . ......................................................................... 5 Recapture taxes.Check it from: El Form 4255 EJ Form 8611 ........................................................................ 5 5 Household employment taxes.Attach Schedule H(Form 1040).................................................................................... 6 7 Total tax.Add lines 4 through 6.Enter here and on page 1 line 23 ...........................................................................► 7 0 . Other Information Yes No 1 Did the estate or trust receive tax-exempt income?If"Yes,"attach a computation of the allocation of expenses ................................................... X ..................... ..................... Enter the amount of tax-exempt interest income and exempt-interest dividends ► $ 2 Did the estate or trust receive all or any part of the earnings(salary,wages,and other compensation)of any individual by reason of a contract assignment or similar arrangement? ...................................................................................................... X 3 At any time during calendar year 2008,did the estate or trust have an interest in or a signature or other authority over a bank,securities,or other financial account in a foreign country? ...................................................................................................... X ..................... ..................... ..................... See page 29 of the instructions for exceptions and filing requirements for Form TO F 90-22.1.If"Yes,"enter the name of the foreign country ► 4 During the tax year,did the estate or trust receive a distribution from,or was it the grantor of,or transferor to, a foreign trust?If"Yes,"the estate or trust may have to file Form 3520.See page 29 of the instructions ............................. X 5 Did the estate or trust receive,or pay,any qualified residence interest on seller-provided financing? If"Yes," see page 30 for required attachment ............................................................................................................ ....................................... 6 If this is an estate or a complex trust making the section 663(b)election,check here(see page 30 of the instructions) .............................. ► 7 To make a section 643(e)(3)election,attach Schedule D(Form 1041),and check here(see page 30 of the instructions) ...........................10. ? s ; 8 If the decedent's estate has been open for more than 2 years,attach an explanation for the delay in closing the estate,and check here ..,,,,,,. 10. 0 9 Are any present or future trust beneficiaries skip persons?See page 30 of the instructions.................... ........... ................. ... ...... X Form 1041 (2008) 810802 12-31-08 2 nnnI n-iI n nncl'1n nr�lc1 nTLlUM ')nnQ 0101 n T,nTmu C T)TVV MDTTQrP T1r)Q_TAT01 SCHEDULE I Alternative Minimum Tax - Estates and Trusts OMB No.1545-0092 (Form 1041) ► Attach to Form 1041.Seethe separate instructions 2008 Department of the Treasury for Schedule I(Form 1041). Internal Revenue Service Name of estate or trust Employer identification number EDITH S RIFE TRUST 123-6503242 Estate's or Trust's Share of Alternative Minimum Taxable Income 1 Adjusted total income or(loss)(from Form 1041,tine 17) ............................. .................................................................. 1 109,250. 2 Interest ................................................................................___........................................................................ 2 3 Taxes .................................................................................................................................................................. 3 4 Miscellaneous itemized deductions(from Form 1041,line 15b) ....................................................................................... 4 5 Refund of taxes ......... ............................................................................,,,..................,.........................,................ 5 5 Depletion(difference between regular tax and AMT) ...................................................................................................... 8 7 Net operating loss deduction.Enter as a positive amount ................................................................................................ 7 8 Interest from specified private activity bonds exempt from the regular tax ..........................................................I......I......... 8 9 Qualified small business stock(see page 2 of the instructions) .......................................................................................... 9 10 Exercise of incentive stock options(excess of AMT income over regular tax income) ............................................................ 10 11 Other estates and trusts(amount from Schedule K-1 (Form 1041),box 12,code A).....................................................,,,.,...., 11 12 Electing large partnerships(amount from Schedule K-1(Form 1065-B),box 6)..................................................................... 12 13 Disposition of property(difference between AMT and regular tax gain or loss) ..................................................................... 13 14 Depreciation on assets placed in service after 1986(difference between regular tax and AMT) ........ ........ 14 15 Passive activities(difference between AMT and regular tax income or loss) ........................................................................ 15 16 Loss limitations(difference between AMT and regular tax Income or loss) .......................................................................... 16 17 Circulation costs(difference between regular tax and AMT) ............................................................................................. 17 18 Long-term contracts(difference between AMT and regular tax income) „............................................................................ 18 19 Mining costs(difference between regular tax and AMT) ................................................................................................... 19 20 Research and experimental costs(difference between regular tax and AMT) ............................................................I...,....... 20 21 Income from certain installment sales before January 1,1987 .......................................................................................... 21 22 Intangible drilling costs preference .............................................................................................................................. 22 23 Other adjustments,including income-based related adjustments ....................................................................................... 23 24 Alternative tax net operating loss deduction(See the instructions for the limitation that applies.) ............................................. 24 25 Adjusted alternative minimum taxable income.Combine lines 1 through 24 ........................................................................ 25 109,250. Note:Complete Part ll below before going to line 26. 26 Income distribution deduction from Part 11,line 44 ................................_............................, 26 109,250. 27 Estate tax deduction(from Form 1041,line 19) 1 27 28 Add lines 26 and 27 ......................._._............,...,...............................................,,........,.,............................... ........ 28 109,250. 29 Estate's or trust's share of alternative minimum taxable income.Subtract line 28 from line 25 ................................................ 29 0 If line 29 is: • $22,500 or less,stop here and enter-0-on Form 1041,Schedule G,line 1c.The estate or trust is not liable for the alternative minimum tax. • Over$22,500,but less than$165,000,go to line 45. • $165,000 or more enter the amount from line 29 online 51 and go to line 52. <E�ar)<11��< Income Distribution Deduction on a Minimum Tax Basis 30 Adjusted alternative minimum taxable income(see page 6 of the instructions) ..................................................................... 30 109 ,250. 31 Adjusted tax-exempt interest(other than amounts included on line 8) .............................,..................................,................ 31 32 Total net gain from Schedule D(Form 1041),line 15,column(1).If a loss,enter-0. ............................................................ 32 33 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes(from Form 1041,Schedule A,line 4) ................................................................................................ 33 34 Capital gains paid or permanently set aside for charitable purposes from gross income(see page 6 of the instructions) ............... 34 35 Capital gains computed on a minimum tax basis included on line 25 ................................................................................. 35 36 Capital losses computed on a minimum tax basis included on line 25.Enter as a positive amount .........., 36 37 Distributable net alternative minimum taxable income(ONAMTI).Combine lines 30 through 36.If zero or less,enter-0. ............... 37 109,250. 38 Income required to be distributed currently(from Form 1041,Schedule B,line 9) ............................................................... 38 109 , 250 . 39 Other amounts paid,credited,or otherwise required to be distributed(from Form 1041,Schedule B,line 10) 39 0 40 Total distributions.Add lines 38 and 39 ................................................................................................... .................... 40 10 9 2 5 0 . 41 Tax-exempt income included online 40(other than amounts included online 8) ,,................................................................ 41 42 Tentative income distribution deduction on a minimum tax basis.Subtract line 41 from line 40 ................................................ 1 42 10 9 2 5 0 . LHA For Privacy Act and Paperwork Reduction Act Notice,see the Instructions for Form 1041. Schedule I(Form 1041)(2008) 819861 01-05-09 3 n nnYnlY A 'Yh/n^fin r'w rY nY'�--�nm nririYY nnnYn rYr�'/'niY r rT�wy m�w�lnr'+ .-•�••- ��••,• Schedule|(Form 1041)(2008) S 23-6503242 Page 2 .RA4.11 Income Distribution Deduction on a Minimum Tax Basis(continued) 43 Tentative income distribution deduction on a minimum tax basis.Subtract line 31 from line 37. 44 Income distribution deduction on a minimum tax basis.Enter the smaller of line 42 or line 43. P "I'llf": Alternative Minimum Tax 52 Go to Part IV of Schedule I to figure line 52 if the estate or trust has qualified dividends or has a gain on lines 14a and 15 of column(2)of Schedule D (Form 1041 (as refigured for the AMT,if necessary).Otherwise,if line 51 is- 55 Enter the tax from Form 1041,Schedule G,line la(minus any foreign tax credit from Schedule G,line 2a) ........................... 55 55 Alternative minimum tax.Subtract line 55 from line 54.If zero or less,enter-0-. Enter here and on Line 52 Computation Using Maximum Capital Gains Rates or the Qualified Dividends TaK Worksheet,see page 8 of the instructions before completing this part. 58 Enter the amount from Schedule D(Form 1041),line 22,line 13 of the Schedule D Tax Worksheet,or line 4 of the Qualified Dividends Tax Worksheet,whichever applies(as refigured forthe AMT,if necessary) 58 59 Enter the amount from Schedule D(Form 1041),line 14b,column(2) (as refigured for the AMT,if necessary).If you did not complete Schedule 0 for the regular tax or the AMT,enter-0- 59 60 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT,enterthe amount from line 58.Otherwise,add lines 58 and 59 and enter the smaller of that result or the amount from line 10 of the Schedule 0 Tax Worksheet(as refigured for the AMT,if necessary) ....... 63 if line 62 is$175,000 or less,multiply line 62 by 26%(.26).Otherwise,multiply line 62 by 65 Enter the amount from line 23 of Schedule D(Form 104 1),line 14 of the Schedule D Tax Worksheet,or line 5 of the Qualified Dividends Tax Worksheet on page 27 of the ........... did not complete Schedule D or either worksheet for the regular tax,enter-0- 65 If line 59 is zero or blank.skip lines 71 and 72 and go to line 73.Otherwise,go to llne 71. 74 If line 57 is$175,000 or less,multiply line 57 by 26%(.26).Otherwise,multiply line 57 by 75 Enter the smaller of line 73 or line 74 here and on line 52 - Schedule|(Form 10M)(2UU8 819862 m-0,-09 n0o1 n01 ^ -MC-10t) 13no nrnnM 1000 nno, o Ur)TMU c nrLIV MoncM 'O", ",n, 1 661,1,08 Schedule K-1 2008 F-1 Final K-1 0 Amended K-1 OMB No.1545-0092 (Form 1041) 2008 For calendar year , ;�?.�1' .�� Beneficiary's Share of Current Year Income, Department of the Treasury or tax year beginning Deductions,Credits,and Other Items Internal Revenue Service and ending 1 Interest income 11 Final year deductions Beneficiary's Share of Income, Deductions, Credits, etc. ►See separate instructions. 2a Ordinary dividends 109 , 250 . Pert<t < Information About the Estate or Trust 2b Qualified dividends A Estate's or trust's employer identification number 109 ,250 . 23-6503242 3 Net short-term capital gain B Estate's or trust's name 4a Net long-term capital gain EDITH S RIFE TRUST 4b 28%rate gain 12 Alternative min tax adjustment 4c Unrecaptured section 1250 gain C Fiduciary's name,address,city,state,and ZIP code CHARLES J RIFE, TRUSTEE 5 nonbusnesslncome 1849 FISHER ROAD MECHANICSBURG, PA 17055-5117 8 Ordinary business income 7 Net rental real estate income D [� Check if Form 1041-T was filed and enter the date it was filed 8 Other rental income 13 Credits and credit recapture 9 Directly apportioned deductions E Check if this is the final Form 1041 for the estate or trust Part t[ Information About the Beneficiary F Beneficiary's identifying number 14 Other information 074-01-3401 E 0 • G Beneficiary's name,address,city,state,and ZIP code 10 Estate tax deduction CHARLES J RIFE 1849 FISHER ROAD D M ECH AN T CSB UR G r PA 17055 *See attached statement for additional information. Note.A statement must be attached showing the beneficiary's share of income and directly apportioned deductions from each business,rental real estate,and other rental activity, a C O m m E H 0 Domestic beneficiary Foreign beneficiary to LHA For Paperwork Reduction Act Notice,see the Instructions for Form 1041. Schedule K-1 (Form 1041) 2008 810921 01-05-09 5 � ACCOUNTING INCOME WORKSHEET Port A Name of Trust Tax Year Ending EDITH S RIFE TRUST DECEMBER 31 , 2008 Employer ID Number INCOME U[SCR|rOVN INCOME PH|NQRKL TOTAL Dividends ................... 109 , 625 . 109, 625 . Non ivNonUUbtriboUon . Interest ------------------------------ U.8.Obligations __________________________ NdRonVOoymVy --------------------------- Nd8odnoe/Fonn ____--------------_------_ PortnomUip/S Corporation ......... ....... ............ ......... ... .... ..... ..... ...... Estate/Trust _____________________________ Ordinary Gains ___________________________ Other Nontaxable Income Not Short-term Capital Gain ______________________ Net Long-term Capital Gain ______________________ Other Income TNo|o _________________—_____________ 109, 625 . 109, 625 . GDK8M&RY Distributable Accounting Income Net Income Total Income ToxoNo 109 , 250 . ToxoU|o 109, 250 . TmoNo Tax-Exempt Tax-Exempt Tax-Exempt N&| 109 , 250 . DN| 109 , 250 . TOTAL o4'uam 5 . 1 ACCOUNTING INCOME WORKSHEET Part Name of Trust Tax Year Ending EDITH S RIFE TRUST DECEMBER 31, 2008 Employer ID Number DEDUCTIONS DESCRIPTION INCOME PRINCIPAL TOTAL Interest Expense ___________________________ /umo ____----------------- L�x:Amo �AUo:*od�To�Ex Tax-Exempt ______ .................... Fiduciary Fees _________------------------- Less:Amount Allocated to Tax-Exempt Interest _____________ Attorney,Accountant,and Return Preparer Fees ____________ 375 . 375 . Less:Amount Allocated toTax-Exempt Interest _____________ Tax on Income hRespect ofoDecedent ................................................ Other Deductions Total Deductions ..... .................................................. ........................ 375 . 375 . TAX–EXEMPT INTEREST SUMMARY DESCRIPTION INCOME PRINCIPAL TOTAL Tax-Exempt Interest ______------------------- Allocated Direct Expenses ..................... ........................................... Allocated Indirect Expenses ................ Net Tax-Exempt|otemo ____------------------- 825741 5 .2 ,,,, ",, , �",,," -_, —,""M n ",", " �M" , M",,,M 2008 Expense Allocation by Income Type Income Type Income Charity Direct Expenses Indirect and Direct Net Specifically Allocated Expenses not Income Specifically Allocated Other Taxable Non-Passive Ordinary Business Net Rental Real Estate Other Rental Interest Non-qualified Dividends Passive Ordinary Business Net Rental Real Estate Other Rental U.S.Interest U.S.Interest/Dividends Qualified Dividends 109 , 625 . 375 . 10 9,2 5 0 . Short-term Capital Gains Long-term Capital Gains Tax-exempt Interest Total 109 625 . 375 . 109, 25-0 , 912241 04-25-0e 5 . 3 nn�IA-11A -7nC1'fn nnn nrnT"m nno nInin "MTmv c+ nT=l mnTTCIM nnn TTn7 EDITH S RIFE TRUST 23-6503242 FORM 1041 DIVIDEND INCOME STATEMENT 1 U.S. QUALIFYING ORDINARY DESCRIPTION INTEREST DIVIDENDS DIVIDENDS ALLIED IRISH BANKS PLC 109 , 625 . SUBTOTALS 109 , 625 . TOTAL TO FORM 1041 , LINE 2A 109, 625 . 6 STATEMENT(S) 1 nnn0 Ann ln LInYMU 0 nrT,t, mnTTCm nne nTnl EDITH S RIFE TRUST 23-6503242 FORM 1041 QUALIFYING DIVIDENDS STATEMENT 2 BENEFICIARY FIDUCIARY 1 . TOTAL QUALIFYING DIVIDENDS 109 , 625 . 2 . PORTION SPECIFICALLY ALLOCATED 3 . QUALIFIED DIVIDENDS SUBTOTAL 109,625 . 4 . MULTIPLIED BY ORDINARY INCOME PERCENTAGE .0000000 5 . TOTAL QUALIFIED DIVIDENDS INCLUDING ATTRIBUTABLE ESTATE TAX 109, 625 . 0 . 6 . LESS ATTRIBUTABLE ESTATE TAX (FIDUCIARY ONLY) TOTAL QUALIFYING DIVIDENDS 109, 625 . 7 STATEMENT(S) 2 1)011 n')i n 7 0 G710 nllC_DTL'LM InnQ nlni n L'T,TMU C DTVL• MDTTCM nMO nTn, E ro m z z E E z z E m � z z E m � z z � E w Z Z O w 2 0 0 U Ln Ln LL y N N Q E Q O 0 a. E ro U Z Z H w W - rZ in in H N N - - .-i P'. C f] 0 0 -- 0 Z W En . z a �d x m c qq o W A H ? N H La N A A ] E H w W. . H z H H W C P4 H J d N PG Y i E N ro co Z pC 0 o Ei U e v� T A a FI fO v C W U N N - m0 w U) 0804115020 PA-41 - 2008 Pennsylvania Fiduciary Income Tax Return ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label 236503242 N Extension Enclosed, Y=Yes N=No EDITH S RIFE TRUST N Amended PA-41 Y=Yes N=No CHARLES J RIFE TRUSTEE N Fiscal Year Filer. Y=Yes N=No from to 1849 FISHER ROAD R Residency Status. M E C H A N I C S B U R G P A 17055 R=PA Resident N=Nonresident If"N"Name of State N F=Final Return. N=No Final Return. Enter Ending Date: N Estate or Trust Identification Change.If any of the identification or filing information you entered is different from the 2007 PA-41,or if the estate or Y Do You Want a 2009 PA-41 Booklet? trust did not file a 2007 PA-41. Y=Yes N=No Y=Yes N=No Submit all required Pennsylvania supporting schedules. 1 PA TAXABLE INTEREST INCOME.See instructions. 1 0 2 PA TAXABLE DIVIDEND INCOME.See instructions. 2 109625 3 NET INCOME or LOSS from the Operation of a Business, 3 0 Profession,or Farm. 4 NET GAIN or LOSS from the Sale.Exchange,or Disposition of Property. 4 0 5 NET INCOME or LOSS from Rents,Royalties,Patents,or Copyrights. 5 0 6 ESTATE or TRUST INCOME. 6 0 7 TOTAL TAXABLE INCOME.Add only the positive income amounts from 7 109625 Lines 1,2,3,4,5,and 6.Do not add losses. 8 DEDUCTIONS from PA SCHEDULE DD. 8 109625 9 NET PA TAXABLE INCOME.Subtract Line 8 from Line 7. 9 0 10 TOTAL PA TAX LIABILITY.Multiply Line 9 by the tax rate of 3.07%(0.0307). 10 0 11 2008 ESTIMATED PAYMENTS and CREDITS.See online instructions. 11 0 12 NONRESIDENT TAX WITHHELD from PA SCHEDULES)NRK-1. 12 0 13 TOTAL CREDIT for TAXES PAID by PA RESIDENT ESTATES or TRUSTS 13 0 to OTHER STATES or COUNTRIES. 14 TOTAL OTHER CREDITS from PA Schedule OC. 14 0 15 PA INCOME TAX WITHHELD. 15 0 16 2008 PAYMENTS and CREDITS.Add Lines 11,12,13,14 and 15. 16 0 17 TAX DUE.If Line 10 is more than Line 16,enter the difference here. 17 0 874251 CCH 11-18-08 EC Page 1 of 2 FC 0804115020 m m 0804115020 .J PA-41 - 2008 0804215036 Federal EIN or Decedent's Social Name(s)as shown on PA-41 Security Number, 236503242 EDITH S RIFE TRUST 18 PENALTIES AND INTEREST. Enter Code: 18 0 Mark the box if REV-1630F is included. N 19 TOTAL PAYMENT-Add Lines 17 and 18.Make check or money order 19 0 payable to PA DEPT.OF REVENUE.Use your PA-V Form.See the instructions on HOW TO PAY. 20 OVERPAYMENT. If Line 16 is more than the total of Line 10 and Line 18,enter the difference here.The total of Lines 21 and 22 must equal Line 20. 20 0 21 REFUND-AMOUNT of LINE 20 you want as a check mailed to the estate or trust. 21 0 22 CREDIT-AMOUNT of LINE 20 you want as a credit to the 2009 Estimated Tax 22 D Account of the estate or trust. Signature(s).Under penalties of perjury,I have examined this return,Including all accompanying schedules and FIRM FEIN 231583249 statements,and to the e. y ° apn p e. .91t.o ti ellef ll e, •.l� t�t�-t � Signature of Fiducilaq `A�1 ':� � �., IV, '�.f V d Date P R E P A R E R ' S D3/14/2009 SSN/PTIN P003650?4 Preparer's Name WAGGONER, FRUTIGER & DAUB, LLP Preparer's Telephone No. ?1?-506-1222 PA SCHEDULE 01-Other Information 1 Is this a revocable trust? 1 N 2 Is this an irrevocable trust? 2 Y 3 Does the estate/trust receive income from,or pay income to a foreign entity?If"Yes,"include statement. 3 N 4 Has the federal government made an additional assessment on the income of this estate/trust in the lastfour years? 4 N 5 Did this estate/trust receive income from a partnership,S corporation,LLC,or another estate/trust?If"Yes;'list all such 5 N partnerships,S corporations, LLCs,estates/trusts,showing the FEIN,name and address of each below. FEIN Name&Address A B C D E F 6 Name of Grantor: Address of Grantor: Page 2 of 2 8 0804215036 11-1808 CCH 0804215036 PA SCHEDULE A/B/J 0804310027 Interest and Dividend Income Income from Estates and Trusts PA-41 A/B/J(09.08)(1) 2008 PA Department of Revenue OFFICIAL USE ONLY If you need mores ace you may hotoco these schedules. Name as shown on the PA-41 Federal EIN or Decedent's SSN 23-6503242 EDITH S RIFE TRUST Caution. Federal and PA rules for taxable interest and dividend income are different.You cannot use the federal schedules to report PA interest or dividend income. Read the instructions.If either the taxable interest or dividend income is$2,500 or less,the fiduciary must report the income,but need not submit any schedule.If either the interest income or dividend income is more than$2,500,the fiduciary must submit a schedule.List the name of each payer and amount of PA taxable interest and dividend income you received in 2008. PA-41 A 09-08 I PA Schedule A - PA Taxable Interest Income 1. 1. $ 2. Total Interest Income.Add all amounts listed(including amounts on additional schedules). 2. $ 3. Interest income from partnership(s), from PA Schedules RK-1. 3. $ 4. Interest income from PA S corporation(s),from PA Schedules RK-1. 4. 5. Total PA Taxable Interest Income.Add Lines 2 3 and 4.Enter on Line 1 of the PA-41. 5. IMPORTANT.Capital gains distributions are dividend Income for PA purposes. PA-41 B 09-08 I PA Schedule B - PA Taxable Dividend Income &Capital Gains Distributions 1. ALLIED IRISH BANKS PLC 1. $ 109, 625 .00 $ $ $ $ $ 2. Total Dividend Income.Add all amounts listed(including amounts on additional schedules). 2. $ 109, 625 . 00 3. Capital Gains Distributions. 3. $ 4. Dividend income from partnership(s), from PA Schedules RK-1. 4. $ 5. Dividend income from PA S corporation(s),from PA Schedules RK-1. 5. 6. Total PA Taxable Dividend Income.Add Lines 2 3 4 and 5.Enter on Line 2 of the PA-41. 6, 109, 625.001 PA-41 J(09-08)(1) PA SCHEDULE J - Income from Estates or Trusts 2008 Read the Instructions.List the name,address,and identification number of each other estate or trust of which this estate or trust is a beneficiary.If this estate or trust received a Federal 1041 Schedule K-1 instead of a PA Schedule RK-1 or NRK-1,see the instructions.Check box if income is reported from PA Schedule RK-1 or NRK-1. PA Schedule (a) Name and address of each estate or trust RK-1 or NRK-1 (b) Federal EIN (c) Income Amount a 0 a 0 a 0 Estate or trust income from partnership(s). Estate or trust income from PA S corporation(s). Total Estate or Trust Income, Add Column(c).Enter on Line 6 of the PA-41. ............................................................................................................ ............ 875471 10.23-08 CCH 0804310027 0804310027 .J J PA SCHEDULE DD/D 0804410025 PA-41 DD/D(09-08)(1) 2008 PA Department of Revenue OFFICIAL USE ONLY Name as shown on PA-41 Federal EIN or Decedent's Social Security Number EDITH S RIFE TRUST 23-6503242 PA SCHEDULE DD - DISTRIBUTION DEDUCTION SCHEDULE Column A Column B 1. TOTAL TAXABLE INCOME,from Line 7,PA-41.(See online instructions for nonresident estates or trusts). .......................................................................................... 1 a 109 , 625 .001b 2. Income included in Line 1 above,but not distributable/distributed under state law or the governing instrument. ........................................................................... 2a 2b 3. Taxable income available for distribution.(Subtract Line 2 from Line 1). ... 109 , 625 .00 3b 4. Total distributable/distributed nontaxable income. .......................... ..................... 4a 5. All income available for distribution.(Add Lines 3a and 4a). ................................. 5a 109, 625 .00 6. Line 3a:Line 5a. .......................................................................................... 6a 100 .0000 7. Line 3b=Line 5a. .......................................................................................................................................... 7b % 8. Total required to be distributed. ......................................................... 8a 109 , 625 .00 9. See Instructions. .......................................................................................... 9a 10. Total distributable currently.(Subtract Line 9a from Line 8a). ................................. 10a 109 ,625 .00 11. Total cash distributed. .................................................................................... 11a 12. Total property distributed. .. 12a ............................................................................ 13. Total distributable/distributed.(Add Lines 10a,1 la,and 12a). .............................. 113a 109, 625 .00 14a. Line 6a X Line 13a, .. .................................................................................... 14a 109 , 625 .00 14b. Line 7b X Line 13a. ....................................................................................................................................... 14b 15. Deduction for distribution.(See online instructions). ............................ 109 , 625 .00 16. Charitable Distribution Deduction.(See online instructions). .................. 17. Total Deduction from PA Schedule DD.(Add Lines 15 and 16.Enter here and on Line8 of PA-41). .......................................................................................... 17 109, 625 .00, PA-41 D (09-08)(1) PA SCHEDULE D - SALE, EXCHANGE, OR DISPOSITION OF PROPERTY 2008 If you need more space,you may photocopy this schedule. Read all Instructions.Enter all sales,exchanges,or other dispositions of real or personal tangible and intangible property.Amounts from Federal Schedule D may not be correct for PA purposes.If a loss,fill in the oval next to the line. (a) (b) W (d) (e) (f) Describe the property sold Month,day,and Month,day, Gross sales price Cost or adjusted GAIN or LOSS (Example:100 shares of"ABC" year acquired and year sold less expenses of basis (d)minus(e) common stock,or 2 acres sale in Dauphin Count 1. 2. Net gain or loss from above sales.If a net loss,fill in the oval. ................................................................................. ( > 2. 3. Gain from PA Schedule(s)D-1,Installment Sales. ................................................................................................ 3. 4. Taxable distributions from C corporations. ............... Enter total distribution. 1$ ...........................................................I............ Minus Adjusted Basis. Is 4. 5. 5. Net gain or loss from PA Schedule D-71,Sale of 6-1-71 Property.If a loss,fill in the oval. .......,.... Loss 6. Net partnership gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval. ............................. Loss LOSS 7. Net PA S corporation gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval........................................ ( > 7. B. Taxable distributions from partnerships from REV-999 PT. .................................................................................... 8. 9. Taxable distributions from PA S corporations from REV-998 PT. ........................................................................... 9. 10. Total net gain or loss.Add Lines 2 through 9.Enter the result here and on Line 4 of the PA-41. If the estate or trust realized a net loss,please fill in the oval. ................................. Loss L,. 0804410025 110-23-09 CCH 0804410025 .,J y 0807212220 PA Schedule RK-1 (09.08) 2008 Resident Schedule of PA S Shareholder/Partner/Beneficiary Pass Through Income,Loss,and Credits 074013401 RIFE CHARLES J Final N 1849 FISHER ROAD (Individual=l,PA S Corp=2,All Other Corp=3, Owners 1 Estate/Trust=4,Partnership=5,LLC=6,Exempt Org.=7) Stock Ownership% • 0000 Amended N M E C H A N I C S B U R G PA 17 0 5 5 Beneficiary's year end Distribution% 1 Partner's%of: EDITH S RIFE TRUST Profit sharing • 0000 MECHANICSBURG PA 17055 236503242 Loss sharing • 0000 Capital Fiscal Year N E (Estate/rrust=E,Partnership=P,PA S Corp=S,LLC=L) Ownership . 0000 N General Partner or LLC Member-Manager N Limited Partner or Other LLC Member 1 PA Taxable Business Income(Loss)from Operations 1 0 2 Interest Income 2 0 =3 Dividend Income 3 0 t�4 Net Gain(Loss)from the Sale,Exchange,or Disposition of Property 4 0 a5 Net Income(Loss)from Rents,Royalties,Patents,and Copyrights 5 0 6 Income of/from Estates or Trusts 6 109625 7 Gambling and Lottery Winnings(Loss) 7 0 =8 Out of State Credits for Resident Partner or Shareholder.Submit statement 8 0 a9 Total Other Credits.Submit statement 9 0 10 Distributions of Cash,Marketable Securities,and Property-not including guaranteed payments 1 0 0 11 Guaranteed Payments for Capital or Other Services 11 B °'12 All Other Guaranteed Payments for Services Rendered 12 0 >13 Guaranteed Payments to the Retired Partner 13 0 t14 Distributions from PA AAA Liquidating N 14 0 a.15 Distributions of Cash,Marketable Securities,and Property 15 0 >16 Nontaxable income or nondeductible expenses required to calculate owner's basis(submit 16 0 M supplemental statement). Note:Lines 17 through 20 are for Information purposes only. 17 Owner's Share of IRC Section 179 allowed according to PA rules 17 0 .18 Owner's Share of Straight-Line Depreciation 18 0 t19 Partner's Share of Nonrecourse Liabilities at year-end 19 B a 20 Partner's Share of Recourse Liabilities at year-end 20 0 674621 11.03-08 CCH NOTE:Amounts from this schedule must be reported on the appropriate PA Tax Return. 0807212220 0807212220 J 1 WAGGONER, FRUTIGER & DAUB, LLP CERTIFIED PUBLIC ACCOUNTANTS 5006 EAST TRINDLE ROAD SUITE 200 MECHANICSBURG, PA 17050 MARCH 14 , 2009 CHARLES J. RIFE 1849 FISHER ROAD MECHANICSBURG, PA 17055 RE: EDITH S RIFE TRUST DEAR BENEFICIARY: ATTACHED IS YOUR COPY OF THE FIDUCIARY FORM 1041 SCHEDULE K-1 . THIS SCHEDULE SUMMARIZES YOUR INFORMATION FROM THE TRUST. THIS INFORMATION HAS BEEN PROVIDED TO THE INTERNAL REVENUE SERVICE WITH THE U.S. INCOME TAX RETURN FOR ESTATES AND TRUSTS . THE INFORMATION PROVIDED ON THIS SCHEDULE SHOULD BE ENTERED ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS ON PAGE 2 . IF YOUR RETURN WILL BE PREPARED BY YOUR ACCOUNTANT OR ATTORNEY, YOU SHOULD PROVIDE A COPY OF THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX INFORMATION. WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU. VERY TRULY YOURS, BRIAN D. STRAUB, CPA . 1 2008 661108 Schedule K-1 Final K-1 [� Amended K-1 OMB No,1545-0092 (Farm 1041} For calendar year 2008, ? Beneficiary's Share of Current Year Income, Department of the Treasury or tax year beginning Deductions,Credits,and Other Items Internal Revenue Service and ending 1 Interest income 11 Final year deductions Beneficiary's Share of Income, Deductions, Credits, etc. ►See separate Instructions. 2a Ordinary dividends 109 ,250 . P: r' ?l Information About the Estate or Trust 2b Qualified dividends A Estate's or trust's employer identification number 109,250. 23-6503242 3 Net short-term capital gain 8 Estate's or trust's name 4a Net long-term capital gain EDITH S RIFE TRUST 4b 28%rate gain 12 Alternative min tax adjustment 4c Unrecaptured section 1250 gain G Fiduciary's name,address,city,state,and ZIP code Ile port o(o and CHARLES J RIFE, TRUSTEE 5 nonbuslnessincome 1849 FISHER ROAD MECHANICSBURG, PA 17055-5117 8 Ordinary business income 7 Net rental real estate income D [J Check if Form 1041-T was filed and enter the date it was filed 8 Other rental income 13 Credits and credit recapture 9 Directly apportioned deductions E Check if this is the final Form 1041 for the estate or trust Fai#tt' Information About the Beneficiary F Beneficiary's identifying number 14 Other information 074-01-3401 E 0 . G Beneficiary's name,address,city,state,and ZIP code 10 Estate tax deduction CHARLES J RIFE 1849 FISHER ROAD XX G P MECHANIC SBU R r A 7055 K. 1 :f i r. "See attached statement for additional information. Nate.A statement must be attached showing the beneficiary's share of income and directly apportioned deductions from each business,rental real estate,and other rental activity. C O as N U) cc H FX7 Domestic beneficiary E-1 foreign beneficiary LL LHA For Paperwork Reduction Act Notice,see the Instructions for Form 1041. Schedule K•1 (Form 1041) 2008 810921 01-05-09 1 Schedule K-1(Form 1041) 2008 Page 2 This list Identifies the codes used on Schedule K-1 for 12. Alternative minimum tax(AMT)items beneficiaries and provides summarized reporting information for Code Report on beneficiaries who file Form 1040. For detailed reporting and filing Information,see the Instructions for Beneficiary Filing Form 1040 A Adjustment for minimum tax purposes Form 6251,line 15 and the Instructions for your Income tax return. B AMT adjustment attributable to Report on qualified dividends 1. Interest income Form 1040,line 8a C AMT adjustment attributable to 2a. Ordinary dividends Form 1040,line 9a net short-term capital gain 2b. Qualified dividends Form 1040,line 9b D AMT adjustment attributable to 3. Net short-term capital gain Schedule D,line 5 net long-term capital gain Seethe beneficiary's 4a. Net long-term capital gain Schedule D,line 12 E AMT adjustment attributable to instructions and the 4b. 28%rate gain Line 4 of the worksheet for unrecaptured section 1250 gain Instructions for Form 6251 Schedule D,line 18 F AMT adjustment attributable to 4c. Unrecaptured section 1250 gain Line 11 of the worksheet for 28%rate gain Schedule D,line 19 G Accelerated depreciation 5. Other portfolio and nonbusiness Schedule E,line 33,column(f) H Depletion Income I Amortization 6. Ordinary business income Schedule E,line 33,column(d) J Exclusion items 2009 Form 8801 or(f) 13. Credits and credit recapture 7. Net rental real estate Income Schedule E,line 33,column(d) A Credit for estimated taxes Form 1040,line 63 or(f) B Credit for backup withholding Form 1040,line 62 8. Other rental income Schedule E,line 33,column(d) C Low-income housing credit Farm 8586(also see the or(f) beneficiary's instructions) 9. Directly apportioned deductions D Qualified rehabilitation expenditures See the beneficiary's instructions Code E Basis of other Investment credit property See the beneficiary's instructions A Depreciation Form 8582 or Schedule E,line F Work opportunity credit Form 5884,line 3 33,column(c)or(e) G Welfare-to-work credit Form 3800,line lb B Depletion Form 8582 or Schedule E,line H Alcohol and cellulosic biofuels Form 6478,line 9 33,column(c)or(e) fuel credit (also see the beneficiary's instructions) C Amortization Form 8582 or Schedule E,line I Credit for Increasing research activities Form 3800,line 1c 33,column(c)or(e) J Renewable electricity,refined coal, See the beneficiary's instructions and Indian coal production credit 10. Estate tax deduction Schedule A,line 28 K Empowerment zone and renewal Form 8844,line 3 11. Final year deductions community employment credit A Excess deductions Schedule A,line 23 L Indian employment credit Form 3800,line 1g 8 Short-term capital loss carryover Schedule D,line 5 M Orphan drug credit Form 3800,line 1h C Long-term capital loss carryover Schedule D,line 12;line 5 of the N Credit for employer-provided child Form 3800,line 1 k wksht.for Sch.D,line 18;and care and facilities line 16 of the wksht.for Sch.D, 0 8iodiesel and renewable diesel Form 8864,line 11 line 19 fuels credit (also see the beneficiary's Instructions) D Net operating loss carryover P Nonconventional source fuel credit Form 3800,line 1 o regular tax Form 1040,line 21 Q Credit to holders of tax credit Form 8912,line 8 E Net operating loss carryover- bonds minimum tax Form 6251,line 28 R Agricultural chemicals security credit Form 3800,line 1v S Energy efficient appliance credit Form 3800,line 1 q T Credit for employer differential Form 3800,line 1w wage payments U Recapture of credits See the beneficiary's instructions 14. Other information A Tax-exempt interest Form 1040,line 8b B Foreign taxes Form 1040,line 47 or Sch.A,line 8 C Qualified production activities income Form 8903,line 7 D Form W-2 wages Form 8903,line 15 E Net investment income Form 4952,line 4a F Gross farm and fishing income Schedule E,line 42 G Foreign trading gross receipts See the instructions for (IRC 942(a)) Form 8873 H Other information See the beneficiary's instructions 810922 Note.If you are a beneficiary who does not file a Form 1040,see instructions 0 1-05-09 for the type of income tax return you are filing. 1 0807212220 PA Schedule RK-1 (09-08) 2008 Resident Schedule of PA S Shareholder/Partner/Beneficiary Pass Through Income,Loss,and Credits 074013401 RIFE CHARLES J Final N 1849 FISHER ROAD (Individual=l,PA S Corp=2,All Other Corp=3, Owners 1 Estatefrrust=4,Partnership=5,LLC=6,Exempt Org:7) Stack Ownership% - 0000 Amended N M E C H A N I C S B U R G PA 17055 Beneficiary's year end Distribution% 1 Partner's%of: EDITH S RIFE TRUST Profit sharing • 0000 MECHANICSBURG PA 17055 236503242 Lass sharing • 0000 Capital Fiscal Year N E (Estate/Trust=E,Partnership=P,PA S Corp=S,LLC=L) Ownership . 0000 N General Partner or LLC Member-Manager N Limited Partner or Other LLC Member 1 PA Taxable Business Income(Loss)from Operations 1 0 2 Interest Income 2 0 =3 Dividend Income 3 0 R4 Net Gain(Loss)from the Sale,Exchange,or Disposition of Property 4 0 5 Net Income(Loss)from Rents,Royalties,Patents,and Copyrights 5 0 6 Income of/from Estates or Trusts 6 109625 7 Gambling and Lottery Winnings(Loss) 7 0 =8 Out of State Credits for Resident Partner or Shareholder.Submit statement 8 0 CL 9 Total Other Credits.Submit statement 9 0 >10 Distributions of Cash,Marketable Securities,and Property-not including guaranteed payments 10 0 11 Guaranteed Payments for Capital or Other Services 11 0 °'12 All Other Guaranteed Payments for Services Rendered 12 0 >13 Guaranteed Payments to the Retired Partner 13 0 14 Distributions from PA AAA Liquidating N 14 0 o'15 Distributions of Cash,Marketable Securities,and Property 15 0 r16 Nontaxable income or nondeductible expenses required to calculate owner's basis(submit 16 0 M supplemental statement). Note:Lines 17 through 20 are for information purposes only. 17 Owner's Share of IRC Section 179 allowed according to PA rules 17 0 —18 Owner's Share of Straight-Line Depreciation 18 0 r19 Partner's Share of Nonrecourse Liabilities at year-end 19 0 1i 20 Partner's Share of Recourse Liabilities at year-end 20 0 874621 11.03-08 CCH NOTE:Amounts from this schedule must be reported on the appropriate PA Tax Return. �.,� 0807212220 0807212220 EXHIBIT G 1041 ?Intern qI enuaS91,9y U.S. Income Tax Return for Estates and Trusts 2009 For calendar year 2009 or fiscal year beginning ,2009 and ending OMB No.1545.0092 A Type of entity: Name of estate or trust(If a grantor type trust,see page 14 of the instructions.) C Employer identification number Decedent's estate 2316503242 Simple trust EDITH S RIFE TRUST D Date entity created Complex trust Name and title of fiduciary 08/01/1972 Q Qualified disability trust E Nonexempt charitable and split- 0 ESBT(S portion only) C HARLES J RIFE TRUSTEE Interest trusts,check applicable [�Grantor type trust Number,street,and room or suits no.(If a P.O.box,see page 15 of the instructions.) boxes(see pg i6 of the instr.): Fl Bankruptcy astata-Ch.z 1849 FISHER ROAD Desa;bed In section 4947(oX1) aBankruptcy eatete-Ch.11 City or town,state,and ZIP code o Not a private foundation OPooled income fund MECHMICSBURG PA 17055-5117 Descrbadinsactkm494 a2 8 No.of Schedules K-1 F Check initiai return FIFInal return =Amended return FlChange in trust's name applicable attached 1 boxes: = Change In fiduciary F-1 Change In fiduciary's name Change in fiduciary's address 6 Check here if the estate or fillnR trust made a section 645 election ...,.,..... . 1 Interest income ........................................ 2 a Total ordinary dividends ......................._.........................___.......,,.,.,.............__..................................... 2a III Qualified dividends allocable to:(1)Beneficiaries (2)Estate or trust et 3 Business Income or(loss).Attach Schedule C or C-EZ(Form 1040) .................................................................. 3 E 4 Capital gain or(loss).Attach Schedule D(Form 1041) .......,,,,„ ...... .... ............ .... 4 V 5 Rents,royalties,partnerships,other estates and trusts,etc.Attach Schedule E Form 1040 ,„ 5 6 Farm Income or(loss),Attach Schedule F(Form 1040) .,.,,_.......... ...... ........... 6 7 Ordinary gain or(loss).Attach Form 4797..............................___................................................................. 7 6 Other Income,List type and amount 8 9 Total Income.Combine lines 1 2a and 3 through 8 ............ ..... ..................................... . ........ ......... ... 9 f0 Interest.Check If Form 4952 is attached ► ..................................................... ...,........ to ... ............. . 11 Taxes ................................................................................................................................................... 11 12 Fiduciary fees .......................................................................................................................................... 12 13 Charitable deduction(from Schedule A,line 7)................................................................................................ 13 N 14 Attorney,accountant,and return preparer fees ............ 14 375. _0 15 a Other deductions not subject to the 2%floor(attach schedule).................................................... .... . 159 ................ t; b Allowable miscellaneous itemized deductions subject to the 2%floor .................................................................. 15b v16 Add lines 10 through 15b ................................................................................................................ ....... ► 16 375. to C1 17 Adjusted total Income or(loss).Subtract line 16 from line 9 17 —375. 18 Income distribution deduction(from Schedule B,line 15).Attach Schedules K-1(Form 1041) ..._......,__................ t8 19 Estate tax deduction including certain generatlon-skipping taxes(attach computation) .........., 20 Exemption .............................................................................................................................. 20 300. 21 Add lines 18 throw h 20 ...... ......... . ... ..... ......... ....................... ........ ............ ............... IN. 21 300. 22 Taxable Income.Subtract line 21 from line 17.If a loss,see page 23 of the Instructions ......... ... 22 —675. ........................ 23 Total tax(from Schedule G,line 7) .................................................... ............................................. 23 0. W 24 Payments:a 2009 estimated tax payments and amount applied from 2008 return ................................................ 248 If Estimated tax payments allocated to beneficiaries(from Form 1041-T) ............................................................... 24b d c Subtract fine 24b from line 24a 24c > d Tax paid with Form 7004(see page 24 of the Instructions)_..........................................................__............... 24d 0- a Federal Income tax withheld.If any is from Forms)1099,check 00-0 ...................................................... 24a Other payments:f Form 2439 ;g Form 4136 ;Total ► 24h X 25 Total payments,Add lines 24c through 24e,and 24h............ . ................. ► 25 26 Estimated tax penalty(see page 24 of the Instructions) 26 27 Tax due.if line 25 Is smaller than the total of lines 23 and 26,enter amount owed 27 28 Overpayment,If line 25 is larger than the total of lines 23 and 26,ent o 28 29 Amount of line 28 to be:a Credited to 2010 estimated tax b Refunded 29 Under penahias o parjrsy,I daclats that I have exam ned this ratwn,in ng ac any a dotes and tamen#s,and to the hest o my knowledge Sign and be ief,it is true,conact,and complete.Declaration of praparar(oth an iaxp is :lute lnfor on of which preparsr has any knowledge. May the IRS discuss Ihis return with the proper" Here ` shown below(see mstr.)7 Signature of fiduciary or officer representing fiduciary eta o l a �atiftrt financial ion [!]Yes NO Preparer's Date Chack Kself- PreparerIs SSN or PIN Paid signature BRIAN D STRAUB CPA 06/20/11 arraloyed =1 P 0 0 3 6 5 0 7 4 Preparers Firm's name(or ILWAGGGNER FRUTIGER & DAUB, LLP EIN 2311583249 Use Only address,and 5006 E TRINDLE RD SUITE 200 I_HA address,and 2IP coda MECHANICSBURG, PA 17050 Phone no.717-506-1222 1,30- For Privacy Act and Paperwork Reduction Act Notice,see the separate Instructions. Form 1041 2009 11•sa•g9 p ( ) 1 14460620 706230 BDS—RIFET 2009 .05090 EDITH S RIFE TRUST BDS—RI01 Form 1041 (2009) EDITH S RIFE TRUST 23-6503242 P.g,2 Schedule Charitable Deduction. Do not complete for a simple trust or pooled income fund. I Amounts paid or permanently set aside for charitable purposes from gross income(seepage 25 of the instructions) 1 2 Tax-exempt income allocable to charitable contributions(see page 25 of the Instructions) ........ ......__.........._ 2 3 Subtract line 2 from line 1.,__....... ................. ........... ........ 3 4 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes ._................... 4 5 Add lines 3 and 4 ................................. .............................................. .............................. ...... 5 6 Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable purposes(see Instructions) ...... 6 7 Charitable deduction. Subtract tine 6 from line 5.Enter here and on page 1,line 13 ................................................ 7 FSchedule 6 I Income Distribution Deduction 1 Adjusted total Income(see page 26 of the Instructions) ....... ...... ...... 1 0. 2 Adjusted tax-exempt interest ........ ...... ................_......... 2 3 Total net gain from Schedule D(Form 1041),line 15,column(1)(see page 26 of the instructions) .....___...... 3 4 Enter amount from Schedule A,line 4(minus any allocable section 1202 exclusion) .,,,...................... ........._............ 4 5 Capital gains for the tax year Included on Schedule A,line 1(see page 26 of the Instructions) ................... ........... .......... 5 6 Enter any gain from page 1,line 4,as a negative number.It page 1,line 4,Is a loss,enter the lossas a positive number ............................._......................................... ................ .................I........ 8 7 Distributable net Income,Combine lines 1 through 6.If zero or less,enter-0- .......... .......... ......... 7 8 It a complex trust,enter accounting income for the tax year as determined under the governing instrument and applicable local law ....... 8 9 Income required to be distributed currently ....... .........................__..... ......... ......................... ............. 9 10 Other amounts paid,credited,or otherwise required to be distributed ........... ................................ ......................... 10 11 Total distributions.Add lines 9 and 10.If greater than line 8,see page 27 of the Instructions .............. 11 0. 12 Enter the amount of tax-exempt Income Included on line 11 ................................... ........... ...........,......... 12 13 Tentative Income distribution deduction.Subtract line 12 from line 11......... ................. ..................... .............1.1... 13 14 Tentative Income distribution deduction.Subtract line 2 from line 7.It zero or less,enter-0- ....__..................................... 14 15 Income distribution deduction.Enter the smaller of line 13 or line 14 here and on page 1,line 18,...... ............. 0. Schedule Gi Tax Computation(seepage 27 of the Instructions) 1 T= a Tax on taxable Income(seepage 27 of the Instructions)................................. Is 0. b Tax on lump-sum distributions.Attach Form 4972 .................................... lb c Alternative minimum tax(from Schedule I(Form 1041),line 56) ..... 10 d Total,Add lines la through 1c ................................... ............. Oo, 1d 0. 2a Foreign tax credit,Attach Form 1116 ..........___.... .............._...... ....... ......... 2a b Other nonbusiness credits(attach schedule)............................................................ 2b c General business credit Attach Form 3800 ............................................................ 2o d Credit for prior year minimum tax.Attach Form 8801 ....................... 2d 3 Total credits.Add lines 2a through 2d ................_........................ ....... ....................... ..........► 3 4 Subtract line 3 from line Id.If zero or less,enter-0- ................................................... .......... .................. ........ 4 0. 6 Recapture taxes.Check if from: =Form 4255 =Form 8611........................................................................ 5 6 Household employment taxes.Attach Schedule H(Form 1040)................................................................. .................. 7 Total tax.Add lines 4 through 6.Enter here and on page 1,line 23 __........................... ..................._............. 10. 7 0 Other Information Yes N0 I Did the estate or trust receive tax-exempt Income?If'Yes:attach a computation of the allocation of expenses ................. Enter the amount of tax-exempt interest Income and exempt-Interest dividends 110. $ 2 Did the estate or trust receive all or any part of the earnings(salary,wages,and other compensation)of any individual by reason of a contract assignment or similar arrangement? ........ ............................................................................................. Ell X 3 At any time during calendar year 2009,did the estate or trust have an Interest In or a signature or other authority over a bank,securities,or other financial account Ina foreign country? ............_......__.... ............... ..............._........ x See page 30 of the instructions for exceptions and tiling requirements for Form TO F 90-22.1.if'Yes,'enter the name of the foreign country ► 4 During the tax year,did the estate or trust receive a distribution from,or was It the grantor of,or transferor to, a foreign trust?if"Yes,"the estate or trust may have to file Form 3520.See page 30 of the instructions ... ......... ............... ....... ..... .... ..... 5 Did the estate or trust receive,or pay,any qualified residence Interest on seller-provided financing? If"Yes," see page 30 for required attachment ................ .....__................................... ................ .........___......... .............. ........ X 6 It this Is an estate or a complex trust making the section 663(b)election,check here(see page 30 of the Instructions) ............ 111. LJ 7 To make a section 643(e)(3)election,attach Schedule D(Form 1041),and check here(see page 30 of the instructions) ..._.... ..... .... 0o. ❑ 8 It the decedent's estate has been open for more than 2 years,attach an explanation for the delay in closing the estate,and check here... 110. F7 9 Are any present or future trust beneficiaries skip persons?See page 30 of the instructions..,..................................... ........... .....................-- � X Form 1041 (2009) 910802 11.30-09 2 14460620 706230 BDS-RIFET 2009.05090 EDITH S RIFE TRUST BDS-RI01 1 661109 Schedule 2009 0 Final K-1 E::]Amended K-1 OMB No.1545-0092 (Form 1041)1) For calendar year 2009, Part III Beneficiary's Share of Current Year Income, Department of the Treasury or tax year beginning Deductions,Credits,and Other Items Internal Revenue Service and ending 1 Interest Income 11 Final year deductions Beneficiary's Share of Income, Deductions, Credits, etc. ►See separate Instructions. 2a Ordinary dividends NO REPORTABLE INCOME Part I Information About the Estate or Trust 2b Qualified dividends A Estate's or trust's employer identification number 23-6503242 3 Net short-term capital gain B Estate's or trust's name 4a Net long-term capital gain EDITH S RIFE TRUST 4b 28%rate gain 12 Alternative min tax adjustment 4c Unrecaptured section 1250 gain C Fiduciary's name,address,city,state,and ZIP code CHARLES J RIFE, TRUSTEE 5 nonbuslnessincoome 1849 FISHER ROAD MECHANI CSBURG, PA 17055-5117 8 Ordinary business income 7 Net rental real estate income D [::]Check if Form 1041-T was filed and enter the date it was filed 8 Other rental income 13 Credits and credit recapture 9 Directly apportioned deductions E E:1 Check if this is the final Form 1041 for the estate or trust Part II Information About the Beneficiary F Beneficiary's identifying number 14 Other information 074-01-3401 G Beneficiary's name,address,city,state,and ZIP code 10 Estate tax deduction CHARLES J RIFE 1849 FISHER ROAD MECHANICSBURG, PA 17055 'See attached statement for additional information. Note.A statement must be attached showing the beneficiary's share of Income and directly apporticned deductions from each business,rental real estate,and other rental activity. 21 c O m rn D rn H ®Domestic beneficiary EJ Foreign beneficiary ,° LHA For Paperwork Reduction Act Notice,see the Instructions for Form 1041. Schedule K-1(Form 1041) 2009 910921 11.30-09 3 14460620 706230 BDS—RIFET 2009. 05090 EDITH S RIFE TRUST BDS—RI01 ACCOUNTING INCOME WORKSHEET Part A Name of Trust TaxYearEnding EDITH S RIFE TRUST DECEMBER 31 2009 Employer 10 Number 23-6503242 INCOME DESCRIPTION INCOME PRINCIPAL TOTAL Dividends .......................................................................................... Nondividend Distributions..................................................................... Interest .......................................................................................... U.S.Obligations ............................................ .................................. NetRent/Royalty ................................................................................. NetBusiness/Farm .............................................................................. Partnership/S Corporation_..... Estate/Trust ....................................................................................... Ordinary Gains ........_... Other Nontaxable Income Net Short-term Capital Gain ................... ................ Net Long-term Capital Gain .................................................... Other Income I i i I Totals ............... .............. ............... SUMMARY Distributable Accounting Income Net Income Total Income Taxable 0 . Taxable 0. Taxable 0 . Tax-Exempt Tax-Exempt Tax-Exempt NAI 0 . DNI 0. TOTAL 0 . 925721 04-24-09 3 . 1 14460620 706230 BDS-RIFET 2009 . 05090 EDITH S RIFE TRUST BDS-RI01 ACCOUNTING INCOME WORKSHEET Part B Name of Trust Tax Year Ending EDITH S RIFE TRUST DECEMBER 31 2009 Employer ID Number 23-6503242 DEDUCTIONS DESCRIPTION INCOME PRINCIPAL TOTAL I InterestExpense ................................................................................. Taxes ................................................................................................ Less:Amount Allocated to Tax-Exempt Interest ........ FiduciaryFees .................................................................................... Less:Amount Allocated to Tax-Exempt Interest Attorney,Accountant,and Return Preparer Fees ..... 375 , 3 75. Less:Amount Allocated to Tax-Exempt Interest ...................... ................ Tax on Income in Respect of a Decedent ................. Other Deductions I I i I Total Deductions ................................................................................. I 375 . 3 7 5 . TAX-EXEMPT INTEREST SUMMARY DESCRIPTION INCOME PRINCIPAL TOTAL Tax-Exempt Interest ........................................................................... Allocated Direct Expenses ........................................................ Allocated Indirect Expenses ,.,,,,,.,........................ ................................ Net Tax-Exempt Interest ..................................................................... 825741 04-24-08 3. 2 14460620 706230 BDS—RIFET 2009.05090 EDITH S RIFE TRUST BDS—RI01 L Q� Q1 E � Z z L ° E z z a E E , M z z y� E E _j z z a w s U LL O m z z L r+ C- E E � z z C 6 U1 C) B W � C H .J r 07 Y E � z Y <r H uo W t 0904111028 PA-41 -2009 Pennsylvania Fiduciary Income Tax Retum ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label 236503242 N Extension Enclosed. Y=Yes N=No EDITH S RIFE TRUST N Amended PA-41 Y=Yes N=No CHARLES J RIFE TRUSTEE N Fiscal Year Filer. Y=Yes N=No from to 1849 FISHER ROAD R Residency Status. MECHANICSBURG PA 17055 R=PA Resident N=Nonresident If"M'Name of State N F=Final Return. N=No Final Return. Enter Ending Date; N Estate or Trust Identification Change.If any of the identification or filing information you entered is different from the 2008 PA-41,or if the estate or Y Do You Want a 2010 PA-41 Booklet? trust did not file a 2008 PA-41. Y=Yes N=No Y=Yes N=No Submit all required Pennsylvania supporting schedules. 1 PA TAXABLE INTEREST INCOME. 1 0 2 PA TAXABLE DIVIDEND INCOME, 2 0 3 NET INCOME or LOSS from the Operation of a Business, 3 0 Profession or Farm. 4 NET GAIN or LOSS from the Sale,Exchange or Disposition of Property. 4 0 5 NET INCOME or LOSS from Rents,Royalties,Patents or Copyrights. 5 0 6 ESTATE or TRUST INCOME. 6 0 7 TOTAL TAXABLE INCOME.Add only the positive Income amounts from 7 0 Lines 1,2,3,4,5 and 6.Do rot add losses, 8 DEDUCTIONS from PA SCHEDULE DD. 8 0 9 NET PA TAXABLE INCOME.Subtract Line 8 from Line 7. 9 0 10 TOTAL PA TAX LIABILITY.Multiply Line 9 by the tax rate of 3.07%(0.0307). 10 0 11 2009 ESTIMATED PAYMENTS and CREDITS. 11 0 12 NONRESIDENT TAX WITHHELD from PA SCHEDULE(S)NRK-1. 12 0 13 TOTAL CREDIT for TAXES PAID by PA RESIDENT ESTATES or TRUSTS 13 0 to OTHER STATES or COUNTRIES. 14 TOTAL OTHER CREDITS from PA Schedule OC. 14 0 15 PA INCOME TAX WITHHELD. 15 0 16 2009 PAYMENTS and CREDITS.Add Lines 11,12,13,14 and 15. 16 0 17 TAX DUE.If Line 10 is more than Line 16,enter the difference here. 17 0 874251 01-11-10 CCH EC Page 1 of 2 FC 0904111028 m 1 1 1 1 1 1 i m 0904111028 0904211D34 PA-41 - 2009 Federal EIN or Decedent's Social Name as shown on PA-41. Security Number. 236503242 EDITH S RIFE TRUST 18 PENALTIES AND INTEREST. Enter Code: 18 0 Mark the box if REV-1630F is Included. N 19 TOTAL PAYMENT-Add Lines 17 and 18.Make check or money order 19 0 payable to PA DEPT.OF REVENUE.Use your PA-V Form.See the instructions on HOW TO PAY. 20 OVERPAYMENT, If Line 16 Is more than the total of Line 10 and Line 18,enter the difference here.The total of Lines 21 and 22 must equal Line 20. 20 0 21 REFUND•AMOUNT of LINE 20 you want as a check mailed to the estate or trust. 21 0 22 CREDIT-AMOUNT of LINE 20 you want as a credit to the 2010 Estimated Tax 22 0 Account of the estate or trust. Signature(s).Under penaY,ias of perjury,I have examined this return,including all accompanying schedules and FIRM FEIN 231583249 statements,and to the best of my belief,:t is true,correct and complete. Signature of Fiduciary Date P R E P A R E R ' S 106/20/2011 SSN/PTIN P00365074 Preparer's Name WAGGONER, FRUTIGER & DAUB, LLP Preparer's Telephone No. 717-506-1222 PA SCHEDULE 01-Other Information 1 Is this a revocable trust? 1 N 2 Is this an Irrevocable trust? 2 Y 3 Does the estate/trust receive income from or pay income to a foreign entity?If"Yes,"include statement. 3 N 4 Has the federal government made an additional assessment on the income of this estate/trust in the last four years? 4 N 5 Did this estate/trust receive income from a partnership,S corporation,LLC,or another estate/trust?If'Yes,'list all such 5 N partnerships,S corporatlons,LLCs,estates/trusts,showing the FEIN,name and address of each below. FEIN Name&Address A B C D E F 6 Name of Grantor: Address of Grantor: Page 2 of 2 0904211034 974252-- o CGH 0904211034 J PA SCHEDULE DD/D 0904410024 PA-41 DD/D(09-09)(1) 2009 PA Department of Revenue OFFICIAL USE ONLY Name as shown on PA-41 Federal EIN or Decedent's Social Security Number EDITH S RIFE TRUST 23-6503242 PA SCHEDULE DD - DISTRIBUTION DEDUCTION SCHEDULE Column A Column B 1. TOTAL TAXABLE INCOME,from Line 7,PA-41.(See online Instructions for nonresident estates or trusts)• .......................................................................................... 1a 1b 2. Income Included in Line 1 above,but not distributable/distributed under state law or the governing instrument. 2a 2b ..................................... 3. Taxable income available for distribution.(Subtract Line 2 from Line 1). .................. 33 3b 4. Total distributable/distributed nontaxable Income. ................. 4a 5. All income available for distr'bution.(Add Lines 3a and 4a). ................................. 5a 6. Line 3a=Line 5a. ................................................................................ 7. Line 3b Line 5a. .......................................................................................................................................... 7b % 8. Total required to be distributed....._. ...................... 8a ............................................ 9. See Instructions. ..,. 9a 10. Total distributable currently.(Subtract Line 9a from Line 8a). ., 10a 11. Total cash distributed......... 12. Total property distributed, ,,,,,,,,,,,,,, ............ .. 12a 13. Total distributable/distributed.(Add Lines 10a,11a and 12a). ., 138 14a. Line 6a X Line 13a. ....................................................................................... 14a 14b. Line 7b X Line 13a. ...................................................................................................................................... 14b 15. Deduction for distribution.(See online instructions). .......................................... . 15 16. Charitable Distribution Deduction.(See online Instructions). ,, 16 17, Total Deduction from PA Schedule DD.(Add Lines 15 and 16.Enter here and on Line8 of PA-41). ........................................................................................ . 17 PA-41 D (09-09)(1) PA SCHEDULE D -SALE, EXCHANGE OR DISPOSITION OF PROPERTY 2009 If you need more space,you may photocopy this schedule. Read all instructions.Enter all sales,exchanges or other dispositions of real or personal tangible and intangible property.Amounts from Federal Schedule D may not be correct for PA purposes.If a loss,fill in the oval next to the line. Describe the property sold Month'.bday and Month day Gross sales price Cost or adjusted GAIN or LOSS(Example:100 shares of"ABC" year acquired and year sold less expenses of basis (d)minus(e) common stock,or 2 acres sale In Dauphin County) 1. 2. Net gain or loss from above sales.If a net loss,fill in the oval. ( I 2, 3. Gain from PA Schedule(s)D-1,Installment Sales. ............ ...I..... ......... ......... ......I.. ......... .. ........ 3. 4. Taxable distributions from C corporations. ............... Enter total distribution. $ ........................................................I............... Minus Adjusted Basis. Is 4. 5. Net gain or loss from PA Schedule D-71,Sale of 6-1-71 Property.If a loss,fill in the oval. LOSS) 5 6. Net partnership gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval. ) g, ............................I.......... 7. Net PA S corporation gain or loss from PA Schedules RK-1 or NRK-1.If a loss,fill in the oval....,....,. . .' oss 8. Taxable distributions from partnerships from REV-999 PT. .......... ............................... g, 9. Taxable distributions from PA S corporations from REV-998 PT. .............................................................. .. 9, 10. Total net pain or lass.Add Lines 2 through 9.Enter the result here and on Line 4 of the PA-41. If the estate or trust realized a net loss,please fill in the oval. Loss L090441,0024 90--3009 CCH 0904410024 J ^ N 0907217335 � N PA Schedule RF1(08-08 2QVe Resident Schedule o| PAS Share hold odpoxmonBoneDoi"Pass Through Income,Loss and Credits 074013401 RIFE CHARLES J Final N 1849 FISHER ROAD (Indhidual=1.PAGSom=2,All Other Com=3, Owner 1 Eamte/Tioxt=4.Purtnomxlp~5.LLC=6.Exempt Org.=7) Stock Ownership% ^0000 Amended 0 ME[HANI[3BURG PA 17055 800efioiury'ayear-end Distribution% I Partner's%ot EDITH S RIFE TRUST Profit sharing ^0000 M[[AANIC3BURG PA 17055 236503242 Loss sharing ^0000 Capital Fiscal Year N E ([soumTmst=E.PaUnvmN;=P.PA8Cnm=S.LLC=L) Ownership ^OOOO N General Partner nrLLOMember-Manager N Limited Partner n,Other LLCMember NO TAXABLE 1 PA-Taxable Business Income(L000)from Operations INCOME 2 Interest Income —3 Dividend Income t4 Net Gain(Lumu)from the Sale,Exchange or Disposition nfProperty �S Net Income(Lnxo}from Rents,Royalties,Patents and Copyrights 8 income of/from Estates orTrusts 7 Gambling and Lottery Winnings(Looy) �O Resident Credit.Submit outemunL t 8 To�|ONorCmd|� GoUm�o��mont � . . >10 Distributions of Cash,Marketable Securities,and Property-not including guaranteed payments 10 0 t:11 Guaranteed Payments for Capital or Other Services 11 0 � 12 All Other Guaranteed Payments for Services Rendered 12 0 >13 Guaranteed Payments to the Retired Partner 13 0 �14 Distributions from PA Accumulated Adjustments Account Liquidating N 14 0 0.15 Distributions u/Cash,Marketable Securities,and Property 15 0 5'16 Nontaxable income or nondeductible expenses required to calculate owner's basis.Submit t � M s�L omoo Note:Lines 17 through 20 are for Information purposes only. 17 Owner's Share of!RD Section 17O allowed according*PArules 17 0 18 Owner's Share uf8tra|gkt-L|ne Depreciation 18 0 � t1B Partner's Share ufNonmnourse Liabilities o/year-end 19 0*2O Po�nm'uShare nf Recourse Liabilities atyear-end 20 0 974621 01-28-10 oox NOTE:Amounts from this schedule must hv reported oo the appropriate PA Tax Return. N N�. 0907217335 0907217335 Application for Automatic Extension of rime To File r«m 7004 Certain Business Income Tax, Information, and Other Returns orrta No 1545-0233 (Rev.December 2008) ►File a separate application for each return. Department of the Treasury Internal Revenue Service ►See separate Instructions. Type or Name Identifying number Print EDITH S RIFE TRUST 23-6503242 File by the due Number,street,and room or suite no.(If P.O.box,see Instructions.) date for the 1849 FISHER ROAD return for which City,town,state,and Z1P code 1 a fusi address,enter city, try(follow the country re extension which is 0 gn ty,province or state,end country try's practice for entering requested. as postal code)). Instructions. MECHANICSBURG PA 17055-5117 Note.See Instructions before completina this form. Part I I Automatic 5-Month Extension Complete If Filing Form 1065 1041,or 8804 is Enter the form code for the return that this application is for see below .......... ................................................................................................. 05 Application Form Application Form Is For: Code Is For: Code Form 1065 09 Form 1041 estate 04 Form 8804 31 Form 1041 trust 05 Part III Automatic 6-Month Extension Complete if Filing Other Forms b Enter the form code for the return that this application Is for see below .......... ................................................................................................. Application Form Application Form Is For: Code Is For, Code Form 706-GS(D) 01 Form 1120-PC 21 Form 706-GS 02 Form 1120-POL I 22 Form 1041-N 06 Form 1120-REIT 23 Form 1041-OFT 07 Farm 1120-RIC 24 Form 1042 08 Form 1120S 25 Form 1065-B 10 Form 1120-SF 26 Form 1066 11 Form 3520-A 27 Form 1120 12 Form 8612 28 Form 1120-C 34 Form 8613 29 Form 1120-F 15 Form 8725 30 Form 1120-FSC 16 Form 8831 32 Form 1120-H 17 Form 8876 33 Form 1120-L 18 Form 8924 35 Form 1120-NO 19 Form 8928 36 Form 1120-ND section 4951 taxes 20 2 If the organization is a foreign Corporation that does not have an office or place of business In the United States,check here ........................ 3 If the organization is a corporation and Is the common parent of a group that intends to file a consolidated r urn eck here ..,..... ► If checked,attach a schedule,listing the name,address,and Employer Identification Numb ) r covered by this application.3 Part III I All Filers Must Complete This Part It 13 4 If the organization is a corporation or partnership that qualifies under Regulations 1. 5,check here .......................... ► EJ 5a The application is for calendar year 2 010 ,or tax year beginning ,and ending b Short tax year.If this tax year is less than 12 months,check the reason: = Initial return 0 Final return 0 Change in accounting period Consolidated return to be filed 6 Tentative total tax ......................................................... 6 0. ................................................................................... 7 Total payments and credits(see instructions) ......................................................................................................... 7 0 . 8 Balance due.Subtract line 7 from line 6.Generally,you must deposit this amount using the Electronic Federal Tax Payment System(EFTPS),a Federal Tax Deposit(FTD)Coupon,or Electronic Funds Withdrawal(EFW) seeInstructions for exceptions) ........................................................................................................................... 8 0. LHA For Privacy Act and Paperwork Reductlon Act Notice,see separate Instructions. Form 7004(Rev.12-2008) 019741 05.01-10 13350322 706230 BDS-RIFET 2010 .03020 EDITH S RIFE TRUST BDS-RI01 EXHIBIT H MURREL R. WALTERS, III Attorney at Laiv 54 East Main Street Mechanicsburg, Pennsylvania 17055-3851 (717) 697-4650 (717) 697-9395 Fax June 20, 2011 Via Federal Express James D. Cameron, Esq. Attorney at Law 1325 N. Front Street Harrisburg, PA 17102 Re. Eolith S.Rife Trust Dear Attorney Cameron: I have enclosed with this letter the documents in the possession of the Estate which relate to the Trust. These are as follows: 2006 Fiduciary Income Tax Return; 2007 Fiduciary Income Tax Return; 2008 Fiduciary Income Tax Return; 2009 Fiduciary Income Tax Return; 2010 Fiduciary Income Tax Extension; Stock Certificate, Allied Irish Banks, 29,718 shares; Stock Certificate,Allied Irish Banks, 14,859 shares; Reverse Split Notification; and Complete Copy of the Trust. You now have in your possession all that the Estate possesses. Xithis adequate to satisfy your accounting request as memorialized in the Order signed by Judge O er? Very`,tru y r ; i urrel R. Walters, III MRWIrs enclosures