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HomeMy WebLinkAbout05-16-13 1 1505610143 REV-1500 EX(01-10) lot • - OFFICIAL USE ONLY PA Department of Revenue pennsylvania county Code Year File Number Bureau of Individual Taxes 0°'R1°1i°1QY°"' PO BOX.280601 INHERITANCE TAX RETURN 21 12.I n 0730_ Harrisburg,PA 17128-0601 RESIDENT DECEDENT -- - ENTER DECEDENT INFORMATION BE_ LOW-. ;� - • 1 "If 05 24 2012 10 23 1930 Decedent's Last Name Suffix Decedent's First Name MI PEARSON CONRAD 7 ':F (If Applicable)Enter SuN-Iving Spouse's Information Below I ' Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number- 1 - t THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW - L 1:' ? - X❑ I. Original Return ❑ 2. Supplemental Return ❑ 3. pno aiinder13eeturn(date of death 4. Limited Estate ❑ 41.Future Imarast Comgomlee ❑ 5. Federal Estate Tax Return Required (gate of deaM after 12-1282) © S Deoadam Died Testate 7, Melof ff=a Uvlrp Tnn1 0 9. Total Number of Safe Deposit Boxes (AaaM Copy of Wile ❑ Atta of TrtM) 9. Litigation Proceeds ReoeNed to 9=1 P1 19i;V41 B5) 6-11 ❑ 11.EAttachn to O under Sec.9113(A) t . " CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name - - -- Daytime Telephone Number BRADLEY L GRIFFIE 717 243 5551 REGISTER OF WILLS USE ONLY ti A o 9 First line of address .� • v i n:. C O `'' r rl O .200 NORTH 'HANOVER STREE CO { C. °x M --jc Second line.of address - - D r 1-- rr1 nT 'IJ"p Z � C . . 2 CQ O O City r Post Office BATE¢IL t9 Statez ,ZIP Code c-z.v -n — CARLISLE PA 17013 ° ='i/ z) r m Cn N -b Correspondent's e-mail address: bgriffie @griffielaW.COm ., Under penalties of perjury.I declare that I have examined MIS return,Including accompanying schedules and statements,-and to the best of my knowledge and belief, M It is true,ccrrect and complete.Declaration of preparer other than e personal representative Is based on all Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPO IBLE FOR FILING RETURN e i i y DATE 1 f Kathryn S!Pearson A DRESS '�'. /\r , . d •• " : r 153 Dogwood Lane, Newville, PA 17241 t SIGN F PREPARER OTHER THAN REPRESENTATIVE DATE Bradley L Griffie j! 3 ADDR o Hanover Street, Carlisle, PA Side 1 L 1505610143 15056'10143 1 1505610243 -•1 REV-1500 EX RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 348,553. 32 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 63 . 26 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous -Probate Property (Schedule G) I Separate Billing Requested............ 7. 101,361 . 00 8, Total Gross Assets(total Lines 1.7)............._..._.._............................................. 8. 449, 977 . 58 9. Funeral Expenses&Administrative Costs(Schedule H)..................................... 9. 27 , 519 . 86 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1).............................. 10. 4, 933 . 92 11. Total Deductions(total Lines 9&10)............_.................................................... 11. 32,453. 78 12. Net Value of Estate(Line 8 minus Line 11)......................................._.....__........ 12. 417 ,523. 80 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)..................._.......................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 417 ,523 .80 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable - at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.00 259,442 . 40 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 158,081.40 16. 7 , 113 . 6 6 IT Amount of Line 14 taxable at sibling rate X.12 0 .00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 tfi. 0' 00 19. Tax Due................................................................................................................1 19. 7 ,113. 66 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 �,,,,� 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 12 0730 Decedent's Complete Address: DECEDENTS NAME Pearson, Conrad F. _ STREETADDRESS 153 Dogwood Lane CITY STATE ZIP Newville PA 17241 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1} 7,113.66 2, Credits/Payments A. Prior Payments 8,000.00 B. Discount 0.00 Total Credits(A +B) (2) 8,000.00 3. Interest (3) 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 886.34 Check box on Page 2 Line 20 to request a refund 5, If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) Make Check Payable to: REGISTER OF WILLS AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred:................................__..........-............................... ❑ ❑x b. retain the right to designate who shall use the property transferred or its income:..................... ❑x c. retain a reversionary interest;or........................--..........................................---....... ........................... d. receive the promise for life of either payments,benefits or care?............................................................ ❑x 2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ Lxl 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?...— 0 D 4, Did decedent own an Individual Retirement Account,annuity,or other non-probate property which contains a beneficiary designation?...._............................................................................................................ ❑ ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ZY For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(11)(i)). For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent 172 P.S.§9116(a)(I.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(12)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116 1,2)[72 RS,§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S,§9116(a)(1.3)]. A sibling is defined under Section 9102,as an Individual who has at least one parent in common with the decedent,whether by blood or adoption. Re -1503 EX-(6.98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Pearson, Conrad F. 21 12 0730 All property join0yowned with right of survivorship must be tlis kmW on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Southwest Securities-Account#583766525 346,971.00 (See attached statement) 2 Berkshire income Realty,Inc. -(67 Shares at 27.76/share) 1.582.32 (See attached statement) TOTAL(Also enter on Line 2, Recapitulation) 348,553.32 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule B(Rev.6-98) Rev.1508 EX+(8-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Pearson, Conrad F. 21 120730 include the proceeds Of litigation and the date the proceeds were received by the estate. All property jointly,ovmed with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Pentagon Federal Credit Union -Account No.XXXX19-01-9 63.26 (See attached statement) TOTAL(Also enter on Line 5. Recapitulation) 63.26 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev.6-96) Rev-1510 EX-(6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Pearson Conrad F. 21 120730 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse else of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF THEIR COPY OF THE DEED FOR ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 IRA Account No.368406738-Southwest Securities 101,361.00 100.000% 101,361.00 (See attached statement) (Named beneficiary is spouse) TOTAL(Also enter on Line 7, Recapitulation) 101,361.00 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.6-98) REV-1151 EX+(10-06) SCHEDULE H COMMO WRR��ALTCCH�1OFPENNSYLVANIA FUNERAL EXPENSES & IN RSIDENTEDECEDENT RN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Pearson, Conrad F. 21 120730 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 15,131.32 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission paid 2 Attornev's Fees Griffis&Associates, P.C. 7,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 3,500.00 Claimant Kathryn S. Pearson Street Address 153 Dogwood Lane City Newyille State PA Zio 17241 Relationshio of Claimant to Decedent Spouse 4. Probate Fees 624.00 5. Accountant's Fees 6. Tax Return Preparers Fees 7. Other Administrative Costs 1,264.54 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 27,519.86 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Pearson, Conrad F. 21 120730 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Egger Funeral Home, Inc. 9,608.20 2 Flowers for Funeral 60.00 3 Donation to Priest 300.00 4 Donation to Musicians 250.00 5 Meal after service(Wake) 4,913.12 H-A 15,131.32 Other Administrative Costs 6 Cumberland Law Journal(Ad) 75.00 7 The Sentinel (Ad) 189.54 8 Reserves 1,000.00 H-137 1,264.54 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX.(12-08( SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSnVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Pearson Conrad F. 21 120730 Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbumed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 GE Capital(Lowe's) 1,167.31 2 Dell Financial Services, LLC 2,065.74 3 Cumberland Goodwill Fire Rescue EMS(Ambulance) 103.10 4 Pentagon Federal Credit Union VISA-Account No.XXXX-XXXX-XXXX-4546 247.68 5 USAA Savings Bank VISA-Account No.XXXX-XXXX-XXXX-6216 196.89 6 Green Ridge Village 1,153.20 TOTAL(Also enter on Line 10, Recapitulation) 4,933.92 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1573 EX.(77-0e) EE qp pE SCHEDULE J COM MHERRANN TFA%RNEET RNANIA BENEFICIARIES RESIDENT OE EDEN ESTATE OF FILE NUMBER Pearson, Conrad F. 21 120730 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Tmsteeint I TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] Sandra Panousos Daughter 158,290.24 1015 Morning View Drive Apt. 110 Escondido,CA 92026 Kathryn S. Pearson Wife 158,290.24 153 Dogwood Lane Newville, PA 17241 Kathryn S. Pearson Wife 101,361.00 153 Dogwood Lane Newville, PA 17241 Total 417,941.48 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev. 11-08) LAST WILL AND TESTAMENT OF CONRAD FRANK PEARSON I, Conrad Frank Pearson, a resident of Calvert County, Maryland, hereby declare this to be my Last Will and Testament, hereby revoking any and all Wills and Codicils that I previously may have executed. SECTION ONE: DEFINITIONS The provisions set forth below shall apply in connection with the administration of my estate and the construction of this Will. 1.01 Any reference to "child", 'children", "descendant" or "descendants", however expressed, shall be construed as including legitimate descendants only, including a child or descendant by adoption. Any such term shall also include a descendant in gestation at any time specified in connection with the administration, division or distribution of any portion of my estate. The term "descendant" includes 'child". 1.02 Any reference to my 'Personal Representative" whether in the singular or plural, is intended refer to such person or persons to whom letters of administration are granted after my death. For convenience, I shall refer to such fiduciary or fiduciaries herein as my "Personal Representative", using the masculine gender when appropriate, with the intention that any and all powers granted to such fiduciary shall be appurtenant to the fiduciary office. 1.03 Any reference to my "residuary estate" shall be construed to mean that portion of my estate which includes (a) any and all property or interests therein which I own at the time of my death, of whatever and wherever located, which is not otherwise effectively 1 Initials �' disposed of in this Will, including any property over which I may have a power of appointment and any insurance proceeds which may be payable to my estate; less (b) all valid claims asserted against my estate and all expenses incurred in administering non-probate assets and expenses of determining any tax occasioned by my death. SECTION TWO: FUNERAL EXPENSES AND DEBTS 101 I direct my Personal Representative to pay all of my lawful debts and to expend such sums for my funeral and burial, in her sole discretion, she may deem proper without the necessity of obtaining the approval of any court have jurisdiction over the administration of my estate. 2.02 In the discretion of my Personal Representative, my funeral expenses shall include reasonable costs, including long distance calls and transportation expenses, related to bringing together family members, as determined by my Personal Representative, for any memorial service or gathering in my memory. SECTION THREE: PAYMENT OF TAXES It is my desire that all estate, inheritance, legacy, succession and transfer taxes (including any interest and any penalties thereon) lawfully payable with respect to all property includable in my gross estate or taxable in consequence of my death by any State or Territory of the United States, or by any other taxing authority, whether or not such property passes under this, my Will, and whether such taxes are payable by my estate, or in the absence of this provision, by any recipient of any property (including, but only in the direction of my Personal Representative, the inheritance taxes which may, but need not, be prepaid, shall be paid by my Personal Representative out of my residuary estate, and my Personal Representative shall not be entitled to any reimbursement for any such taxes from any person or corporation. 2 Initials f SECTION FOUR: DISTRIBUTION OF ESTATE 4.01 1 give, bequeath and devise one-half (1/2) of my estate unto my wife, KATHRYN S. PEARSON, if she survives me by thirty (30) days. In the event my wife does not survive me by thirty (30) days then her share of my estate shall be given to her three daughters, HEATHER L. STEFFAN, TAMERA SHERR, and KAREN MYFORD, equally, share and share alike,per stirpes. 4.02 I give, bequeath and devise the balance of my estate and property of every nature, whether real, personal, or mixed, wherever situate, of which I may in anywise be entitled at the time of my death, to my daughter, SANDRA BETH PEARSON PANOUSOS, in trust as hereinafter provided. 4.03 My entire estate shall be distributed to my Trustee, hereinafter designated in Section Seven hereof, to be held in a trust, hereinafter referred to as my Trust, which trust is to be administered and distributed as hereinafter provided. However, if at the time of my death my Trustee would be required to terminate the Trusts under Section 4.06, my Personal Representative shall distribute the balance of my estate in accordance with the provisions of Sections 4.06. 4.04 For the life of my daughter, my Trustee shall pay over to or apply for the benefit of my daughter the maximum sum of Twenty Thousand Dollars ($20,000.00) per year fi•om her trust, in the sole and absolute discretion of my Trustee. 4.05 If, in the sole and absolute discretion of my Trustee, my daughter shall have any financial need arising from any accident, illness or other disability, or from circumstances of an unusual nature (as determined by my Trustee in my Trustee's sole and absolute discretion), my Trustee may pay over to or apply for the benefit of my daughter any additional amounts from 3 initials_ i the Trust, as my Trustee may deem to be appropriate for such need. Any such determination shall be binding on all persons interested therein. 4.06 At such time as my daughter has died prior thereto, the Trust, including any accumulated income, then shall terminate and shall be paid to my daughter's three sons, equally, share and share alike,per stirpes. SECTION FIVE: POWERS OF TRUSTEE 5.01 In addition to and not in limitation of all powers, authorities and discretions granted by common law, statute or under any rule of court, I hereby expressly authorize and empower my Trustee in my Trustee's sole and absolute discretion: (a) to invest,reinvest in and retain, whether originally a part of my estate or subsequently acquired, such stocks,bonds or other property, real or personal, including uninsured money market funds and options on securities, as my Trustee may consider advisable or proper,from time to time,without applications to or the approval of any court and without being restricted as to the character of any investment by any statute or rule of law or court governing investments by fiduciaries; (b) to sell, lease(without regard to the possible termination of any trust), improve,partition, mortgage, exchange or otherwise deal with any and all property at any time forming a part of any trust as my Trustee may deem appropriate; (c) to vote in person or by proxy with respect to any shares of stock or their securities held by my Trustee, for any purposes and to take any other action which my Trustee may deem necessary or proper in connection therewith; and to hold investments in the name of a nominee; 4 Initials Q (d) to make divisions or distributions of the assets of any trust in money or in kind, or partly in money and partly in kind and to allocate to any trust beneficiary property different in kind from that allocated to any other trust beneficiary. Except as otherwise herein specifically provided, the judgment and any determination of my Trustee in connection therewith, including any decision to make a non-pro rata distribution and any decision regarding the values assigned various assets, shall be binding and conclusive on all persons interested therein; (e) to retain any property (whether or not income producing) which I may own at the time of my death until such time as my Trustee may deem it desirable to dispose thereof; (f) to borrow money for any purpose connected with the protection, preservation or improvement of any trust, and in connection therewith to create one or more mortgages on,or pledges of, any part or all of the property included in such trust, whenever the same shall be deemed.appropriate by my Trustee; (g) to pay, compromise,modify,renew, adjust,submit to arbitration,release or otherwise deal with any claims or demands of any trust as my Trustee shall deem advisable, and to make any payments in connection therewith; (h) to execute, acknowledge and deliver any and all written instruments which my Trustee may deem advisable to carry out any of the foregoing powers,including the power to indicate any division or distribution of any trust by deeds or other writings or instruments recorded among the public records of any jurisdiction where any such property may be located. 5.02 My Trustee shall at.all times serve as such without bond. 5 Initials 6� 5.03 No trust created hereunder shall be administered under the direction or jurisdiction of any court. 5.04 In exercising any discretion conferred herein, my Trustee may, but shall not be required to, inquire into or investigate any other assets or resources available to any beneficiary of this Will. 5.05 All decisions made in good faith and with reasonable diligence by my Trustee shall be conclusive and binding on all persons having or acquiring any interest in any trust under this Will. SECTION SIX: DISTRIBUTION TO MINORS 6.01 In the event that any person who is at any time entitled to receive any portion or share of my estate pursuant to the terms of this Will shall not have attained the age of Eighteen (18) years at the time designated for such distribution, then such share or portion of my estate shall be paid and delivered to the guardian, parent or person having custody of such minor, to be paid over and delivered to such person upon their attaining the age of Eighteen (18) years. SECTION SEVEN: APPOINTMENT OF TRUSTEE 7.01 I, appoint my wife, KATHRYN S.PEARSON to be the Trustee (the "trustee) of all trusts created pursuant to this Will. In the event she fails to qualify or shall cease to act then I appoint HEATHER L. STEFFAN,to be my alternate Trustee. 7.02 It is not my intention that any trusts herein created shall be administered under the supervision of any court, and in the event that my Trustees shall at any time apply to any court of competent jurisdiction for any purposes whatsoever in connection with any such trust or the provisions of this Will, it is my intention that such Court shall have jurisdiction of the 6 Initials_Gz( n specific matter in question and shall not take jurisdiction over such trust or the administration of this Will unless requested to do so by my Trustees. SECTION EIGHT: APPOINTMENT OF PERSONAL REPRESENTATIVE 8.01 I nominate, constitute and appoint my wife, KATHRYN S. PEARSON, as my Personal Representative and direct that she be permitted to serve without bond. In the event my wife shall fail to qualify, or having qualified shall cease to act, then I appoint HEATHER L. STEFFAN,to be my alternate Personal Representative and direct that she be likewise excused from bond. 8.02 I authorize and empower my Personal Representative to exercise all powers conferred by law, together with those hereinbefore conferred by the provisions of this Will, all without application to or subsequent ratification by any court. Specifically, and in addition to the foregoing: (a) My Personal Representative shall have all of the powers and discretion granted to my Trustee pursuant to Section Five of this Will. (b) My Personal Representative is authorized to execute on my behalf or on behalf of my estate any joint tax return which may be filed jointly with my spouse or the Personal Representative of my spouse. (c) My Personal Representative shall have, in addition to any other powers, the specific powers to invest, reinvest, sell,mortgage or otherwise dispose of any part or all of my estate,including real property, without the necessity of obtaining prior or subsequent court approval. (d) Distributions pursuant to this Will may be made in cash or in kind in the discretion of my Personal Representative. 7 Initials l (e) My Personal Representative, while acting in good faith, shall not be responsible for any loss or depreciation in the value of my estate, but shall be liable only for loss resulting from her own willful default or gross negligence. IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed my seal this day of ., 2005. CONRAD FRANK PEARSON Testator The within instrument consisting of eight (8) pages of which page eight (8) was signed by CONRAD FRANK PEARSON, in our presence, was SIGNED, SEALED, PUBLISHED and DECLARED by him, in the presence of both of us, to be his Last Will and Testament; in addition, all pages were initialed by the Testator in our presence; at the same time we, in his presence, at his request, and in the presence of each other, do hereby sign our names as attesting witnesses: WITNESSES: Address: Prince Frederick, Maryland 20678 Address: Prince Frederick, Maryland 20678 8 Initials6v SWS SOUTHWEST GROUP SECURITIES Building what you value® October 2, 2012 Mr. Bradley L. Griffie Griffie &Associates, P.C. 200 North Hanover Street Carlisle, PA 17013 Re: Conrad F. Pearson (Deceased)/SSN: 572-40-9604/IRA Account No. 368406738 Dear Mr. Griffie; In response to your request for information relating to the referenced account holder please find below Southwest Securities' response. 1. A list of all accounts (with account numbers)for all accounts for which Conrad F. Peterson was a named owner. The Firm identified the following accounts either under the Name Conrad F. Person or containing the referenced SSN. Account# Name on Account Introducing Broker Current Acct.Status 368406738 Conrad Pearson(Deceased) Lombard Securities Closed 583766515 Conrad F. Pearson Lombard Securities Active(Balances Remain) 583779370 Kathryn S. Pearson& Lombard Securities Active/Opened Conrad Pearson JT TEN May 3,1011 2. The date of death value on all such accounts (May 24, 2012) Please refer to the tables below for information relating to the date of death value of the identified accounts. Account# Name on Account Cash Value Mkt. Value 05114111 0511412011 •Detail Below 368406738 Conrad Pearson(Deceased) $1,740.00 $101,361 583766525 Conrad F. Pearson $6,935.00 $346,971 583779370 Kathryn S. Pearson& Conrad Pearson JT $17.00 $10,586 TEN Southwest Securities, Inc. • 1201 Elm Street,Suite 3500•Dallas,Texas 75270-2180 •(214) 859-1800•www.swst.com MEMBER:NYSE/FINRA/SIFC I Account 368406738 Positions a/o May 24,2012 Last Mkt. Shares Symbol Description Price Value 1,448 ACAS AMERICAN CAPITAL LTD 9.19 $13,307 3,788.86 DWOAX DREYFUS RESEARCH GROWTH FD A 9.6 $36,373 840 EGLEOLD EAGLE BULK SHIPPING INC 3.44 $2,890 343.747 FANAX FIDELITY ADVISOR ENERGY FD CL A 31.58 $10,856 702 NNN j NATIONAL RETAIL PROPERTIES 26.73 $18,764 1,200 PHK PIMCO HIGH INCOME FUND 13.06 $15,672 110 WFC WELLS FARGO& CO 31.81 $3,499 Account 583766525 Positions a/o May 24,2012 Mkt. Shares Symbol. Description Last Price Value 600 WMT WAL-MART STORES INC 65.07 $39,042 4651 WGL WGL HOLDINGS INC 38.77 $18,028 5001 WFC WELLS FARGO& CO 31.81 $15,905 500 PWE PENN WEST PETROLEUM LTD NEW 13.79 $6,895 500 PGH PENGROWTH ENERGY CORP 7.38 $3,690 2001 MCD MCDONALDS CORPORATION 91.53 $18,306 399 HNZ H J HEINZ COMPANY 53.55 $21,366 1,235 EGLEOLD EAGLE BULK SHIPPING INC 3.44 $4,248 8001 DSX DIANA SHIPPING INC 7.98 $6,384 26 DCIX DIANA CONTAINERSHIPS INC 7.09 $184 1,522 D DOMINION RESOURCES INC/VA NEW 52.5 $79,905 300 CTL CENTURYLINKINC 38.7 $11,610 700 BPT BRITISH PETROLEUM PRUDHOE BAY 112.9 $79,030 AMERICAN FOS HIGH INCOME FD CL 1,748.57 AHTBX B 10.8 $18,885 799 ACAS AMERICAN CAPITAL LTD 9.19 $7,343 5,000 .HTTI HUTTON TEL TRUST UNIT 3.23 $16,150 Account 583779370 Positions a/o May 24,2012 Mkt. Shares Symbol Description Last Price Value 1,102.67 DWOAX DREYFUS RESEARCH GROWTH FDA 9.6 10,586 3. Interest or dividends that accrued on the accounts to the date of death. Please refer to the attached statements which cover the time frame May 2011 through September 1012. 4. A listing of any large withdrawals from any such accounts that occurred within twelve months prior to the date of death. Pleas see the Firm's response to Item 3 above. Note that all future inquiries relative the noted accounts should be directed to the introducing broker dealer, Lombard Securities,as noted above. Southwest Securities, Inc.operates in a clearing capacity only for the listed accounts and does not have additional information relating to these accounts. Sincerely, JKiVm'%berl Y Compliance Manager Southwest Securities, Inc. Encl.—Statement CID KATHRYN .S PEARSON 153 DOGWOOD LANE 'NLWVILtE PA 17241-8777 UPRR Securities. LLC Member FINRA, SIPC. - STATEMENT BERKSHIRE .INCOME REALTY, INC. . Proceeds from sale of shares. CHECK AMOUNT:, _ 1,214.64 Processing and replacement fees (if applicable) have - been deducted. Any questions, Please call 1-800-531-7611. CHECK NUMBER: 1350447 ISSUE NUMBER: 991074 BLOCK/ITEM: 1089/0001 .SHARES SURRENDERED: 57.0000 UPRR Securities, LLC Will provide information on request regarding the time of execution and, Pursuant to SEC Rule 11 - Acl-6(c), The identity of the venue to which any customer order CHECK DATE: 12/20/2012 was routed in the 6 months prior to the request. To request - - sueh ,information, please mail written request to PRICE PER SHARE: 26.63690008 UPRR .Securiti;e's}LCC-; 'ATTN: Rule 11AC1-6 Request 450 Seventh Avenue, Suite 1300, New York, N. Y. 10123 DATE. OF SALE: 12/14/2012 CAPACITY: Sold as agent Detach Here Detach Here Detach Here Detach Here Detach Here Detach Here Detach Here Detach Here Detach Here Detach Here - SNY MELLON TRUST OF DELAWARE 1350447 UPRR Securities, LLC Newark, DE 19711 450 7TH AVE SUITE 1300 62_35 NEW YORK, NY 10123 311 PAY IN THE AMOUNT OF*"1214Dollars and64Cents ISSUE: 001074 BLOCK: 1089 ITEM: 0001 KATHRYN 5 PEARSON 153 DOGWOOD LANE DATE AMOUNT NEWVILI.E PA 17241-8777 12/20/2012 4'11214.64 0.000135044711° 1:03110035 LI: 1I°030089010011° BIRTA Historical Stock Quotes - Berkshire Income Realty Inc. 9% Cum. Redeem. Pfd. S... Page I of 1 I Enfer Symbols or Keywords SEARCH Latest News View And I The RetireMentors 2 41 June oil ends nearly unchanged at S89,18 a barrci 2.-9 Radio Update,A Nveet briefy takes down stocks _ DANA t let your :37p Heaithstrearn leaps 15%oil earnings,new regulatury Yt be' Don't let your nest egg slide A,!23.2013 233 I'd ED prospects I�,p_'wC it you've ever deiced a car you'll understand the advantage to us risking your retirement portloliu. 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OVERVIEW PROFILE NEWS CHARTS FINANCIALS HISTORCAL QUOTES i ANALYST ESTIMATES OPTIONS SECFILINGS HULBERT INSIDERS _. 5555-. ................. :1555_ 1155. ....... .............. 5555.. 5555... _.5551. 1555._. Merkel open-DUOtes ere delayed by 20 mm Apr 23,20132:27 pro Previous Goes "Day to, Day high 52 week low 52 week high Q I�Q �e *0.45+156% $28,60 $28.90 $28.96'$25.00 $29.0 28 aJ W Volume 1,585 ............................ , , I 10a tle 12p 1p 2P so _!.. ........ ......... __ _ .......... ........ 5555. ............ :5555 1555 _ .51.21._._.._...._._._-__.-._. Enter Date°5/24/2012 '. ''.Set 5555. Historical quote for: BIR.PA Thursday,May 24,2012 29 Closing pope: $27.76 Open 5555_ 52625 !. 28 High: $2825 Low 5555$27.75 27 Volume:..... 5551 1.850 li .. ........._ ------ 26 A M J Advertlsem6nt MarketWatch.CCBI lEnter Symbols or Keywords SEARCH ;, Site Inez Company Iran :. Marketivotuh on Faexi WSJ.<pm !. Financial News Online Topics i Code of Conduct damn's Online ''., V2SJ,com Small Business Help Corrections vts MarketWatch on Twitter eilCh Feedback Advertising Media Kit Virtual Stock Exchange Newsroom Roster Advertise Locally All Things Digital Media Archive License our Content RSS Premium Products Broker Center Podeasts Mobile ! Your Ad Choices Pe naa.a lry:ilx' 14 c IIP tl1-, Y 1 a:horn:1 il e.N.� ., v'ca t,S>. as I Yel lti ea.J(' q. O.6AP Jv iP. ..1u.60A. L n n'J:.xi'S�..mW,Y.lry/:ii �a J. angv f.. r nv l'tcet.Yle I p_Velly byH4al'.Ap MO:+.MrEnv,.. ln.,n�a:�.ace PY tl ..A Rest Cupvglft,;vk.I-4am.t•n.l c.Y-' 1,: ,,4p �reaeua,-1. F1JOn Ja yea,:.. livutin, n'.,.sll 1 �e na'o I:.e!.�..v.. .rcx sn.: �.e.l P:,y itR4LAi}-n Jc v„o^.sP6CO-.oPnY.I.,:eC4,.-.:I a�aYtlaa-5G:'..^etl 61 S-%Fna.al l`btm3 w'an45v1 e:I mnu.ez Oe:sY¢ Arnuot¢52 Pin 1PIte([0.'. c¢EI Pa...pn ie(­ http://www.marketwatch.com/investing/stock/BIR.PA/historical 4/23/2013 OEENFED PENTAGON FEDERAL CREDIT UNION Box 247009,Omaha,NE 68124-7009 800.247.5626 PenFed.org October 8, 2012 Bradley L. Griffie RE: Conrad F. Pearson Attorney at Law File#309819 200 North Hanover St Carlisle, PA 17013 Dear Mr. Griffie: We have-completed-cic -procedures or the above referenced account. The Share account funds were transferred as follows: Account Number Amount Transferred to Account Number XXXX19-01.9 $48.32 Visa Platinum credit card. The balance now on the card is $232.68. The date of death value on the share savings account is$63. 26. There were no dividends added from the date of death. Please find enclosed the court document for your records. We have verified the seal and made a copy for our files. A business reply envelope is enclosed for your convenience. To help us serve you better, please include the above mentioned account number. If you have any questions, please call us toll-free at 1-800-247-5626. Sincerely, LL/ aurel Dunning Estate Accounts Specialist Enclosures SWS SOUTHWEST GROUP SECURITIES Building what you value!' October 2,2012 Mr. Bradley L. Griffie Griffie &Associates, P.C. 200 North Hanover Street Carlisle, PA 17013 Re: Conrad F. Pearson(Deceased)J SSN:572-40-9604 J IRA Account No.368406738 Dear Mr, Griffie; In response to your request for information relating to the referenced account holder please find below Southwest Securities' response. 1. A list of all accounts (with account numbers)for all accounts for which Conrad F. Peterson was a named owner. The Firm identified the following accounts either under the Name Conrad F. Person or containing the referenced SSN. Account# Name an Account Introducing Broker Current Acct.Status 368406738 Conrad Pearson(Deceased) Lombard Securities Closed 583766525 Conrad F.Pearson Lombard Securities Active(Balances Remain) Kathryn S. Pearson& Active/Opened 583779370 Conrad Pearson JTTEN Lombard Securities May 3,2011 2. The date of death value on all such accounts (May 24, 2012) j Please refer to the tables below for Information relating to the date of death value of the identified accounts. Account# Name on Account Cash Value Mkt. Value 05124112 0512412012 •Detail Below 368406738 Conrad Pearson(Deceased) $1,740.00 $101,361 583766525 Conrad F. Pearson $6,935.00 $346,971 583779370 TES ryn S. Pearson& Conrad Pearson JT $27 00 $10,586 Southwest Securities, Inc. • 1201 Elm Street,Suite 3500•Pallas,Texas 75270-2180•(214)859-1800-www.swst.com MENDER:NYBEJFtNBArSD'C r ' Account 368406738 Positions a/o May 24,2012 Last Mkt. Shares Symbol Description Price Value 1,448 ACAS AMERICAN CAPITAL LTD 9.19 $13,307 3,788.86 DWOAX DREYFUS RESEARCH GROWTH FD A 9.6 $36,373 840 EGLEOLD EAGLE BULK SHIPPING INC 3.44 $2,890 343.747 FANAX FIDELITY ADVISOR ENERGY FD CL A 31.58 $10,856 702 NNN NATIONAL RETAIL PROPERTIES 26.73 $18,764 1,200 1 PHK PIMCO HIGH INCOME FUND 13.06 $15,672 1101 WFC I WELLS FARGO& CO 1 31.81 $3,499 Account 583766525 Positions a/o May 24,2012 Mkt. Shares Symbol Description Last Price Value 600 WMT WAL-MART STORES INC 65.07 $39,042 465 WGL WGL HOLDINGS INC 38.77 $18,028 500 WFC WELLS FARGO& CO 31.81 $15,905 500 PWE PENN WEST PETROLEUM LTD NEW 13.79 $6,895 500 PGH PENGROWTH ENERGY CORP 7.38 $3,690 200 MCD MCDONALDS CORPORATION 91.53 $18,306 399 HNZ H J HEINZ COMPANY 53.55 $21,366 1,235 EGLEOLD EAGLE BULK SHIPPING INC 3.44 $4,248 800 DSX DIANA SHIPPING INC 7.98 $6,384 26 DCIX DIANA CONTAINERSHIPS INC 7.09 $184 1,522 D DOMINION RESOURCES INC/VA NEW 52.5 $79,905 300 CTL CENTURYLINK INC 38.7 $11,610 700 BPT BRITISH PETROLEUM PRUDHOE BAY 112.9 $79,030 AMERICAN FOS HIGH INCOME FD CL 1,748.57 AHTBX 8 10.8 $18,885 799 ACAS AMERICAN CAPITAL LTD 9.19 $7,343 5,000 .HTT1 HUTTON TEL TRUST UNIT 3.23 $16,150 Account 583779370 Positions a/o May 24,2012 Mkt. Shares Symbol Description Last Price Value 1,102.67 DWOAX DREYFUS RESEARCH GROWTH FD A 9.61 10,586 3. Interest or dividends that accrued on the accounts to the date of death. Please refer to the attached statements which cover the time frame May 2011 through September 2012. 4. A listing of any large withdrawals from any such accounts that occurred within twelve months prior to the date of death. Pleas see the Firm's response to Item 3 above. Note that all future inquiries relative the noted accounts should be directed to the introducing broker dealer, Lombard Securities, as noted above. Southwest Securities, Inc. operates in a clearing capacity only for the listed accounts and does not have additional information relating to these accounts. Sincerely, JKiVm'\berl r Y Compliance Manager Southwest Securities, Inc. Encl.—Statement CD