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Home My WebLink About02-0318t~O: METTE, EVANS & WOODSIDE A PROFESSIONAL CORPORATION Aq~I~ORNEYS AT LAW 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 REGISTER OF WILLS OFFICE CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 ATTN:' CHERYL METTE, EVANS & WOODSIDE A PROI~SSIONAL CO~OI~ON ATTORNEYS AT LAW HOWELL C. ME'rTE ROBERT MOORE CHARLES B. ZWALLY PETER J. gESSLER LLOYD R. PERSUN CRAIG A. STONE JAMES A. ULSH DANIEL L. SULLIVAN STEVEN D. SNYDER CHRISTOPHER C. CONNER JEFFREY A. ERNICO KATHRYN L. SIMPSON P. DANIEL ALTLAND ANDREW H. DOWLING MICHAEL D. gEED PAULA J. LEICHT GARY J. HElM DAVID A. FITZSIMONS GUY P. BENEVENTANO THOMAS F. SMIDA 3401 NORTH I~RONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 ~ NO. 23-1.985005 (71.7) 232-5000 (71.7) 236-1816 hRp://www, m®tte.com March 27, 2002 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: Cheryl JOHN F. YANINEK* VICKY ANN TRIMMER TIMO,rHY A. HOY KATHLEEN DOYLE YANINEK JAMES M. STRONG JENNIFER A. YANKANICH RANDALL a. HURST* SUSAN D. ANDERSON OF COUNSEL JAMES W. EVANS *MARYLAND BAR RE: Estate of Eileen C. Ryan 11301.1 S.S.N. of Decedent: 268-20-4700 No Letters Estate Dear Cheryl: Enclosed please find the following: 1. The original and two (2) copies of an Estate Information Sheet. Please note that this is a No Letters estate. Jeffrey A. Ernico, Esquire, is the correspondent for information pertaining to this matter. 2. An original Death Certificate for Eileen C. Ryan. Mrs. Ryan was a resident of Hampden Township, Cumberland County. 3. A check payable to "Register of Wills, Agent" in the amount of $8,900.00, representing a prepayment of inheritance tax in the above-referenced estate. Please file the Estate Information Sheet and assign a number to this account. Please send a receipt for the inheritance tax payment to my attention in the enclosed envelope. Thank you for your assistance. Very truly y~ours, Lisa J. Kno~ Paralegal to Jeffrey A. Ernico Enclosures cc: Thomas L. Ryan (w/enc.) 290761 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD OO1016 ERNICO JEFFREY A P.O. BOX 5950 3401 NORTH FRONT STREET HARRISBURG, PA 17110-0950 ........ fold ESTATE INFORMATION: SSN: 268-20-4700 FILE NUMBER: 2102-031 8 DECEDENT NAME: RYAN EILEEN C DATE OF PAYMENT: 03/28/2002 POSTMARK DATE: 03/27/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/03/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $8,900.00 TOTAL AMOUNT PAID' $8,900.00 REMARKS' T L RYAN C/O JEFFREY AERNICO ESQUIRE SEAL CHECK//5245 INITIALS: CW RECEIVED BY' MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS 2001 1940 0002 5051 9844 TO: METTE, EVANS & WOODSIDE A PROFE SSI ONAL CORPORATI ON ATTORNEYS AT LAW 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 MARY C LEWIS REGISTER, OF WILLS CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 d METTE, EVANS & WOODSIDE A PROIoESSIONAL CORPORATION ATTORNEYS AT LAW HOWELL C. ]~[ETTE ROBERT MOORE CHARLES B. ZWALLY PETER J. RESSLER LLOYD R. PERSUN CRAIG A. STONE JAMES A. ULSH DANIEL L. SULLIVAN STEVEN D. SNYDER JEFFREY A. ERNICO KATRRYN L. SIMPSON P. DANIEL ALTLAND ANDREW H. DOWLING MICHAEL D. REED PAULA J. LEICHT GARY J. HElM DAVID A. FITZSIMONS GuY P. BENEVENTANO THOMAS F. SMIDA JOHN F. YANINEK* 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG, PA 17110-0950 IRS NO. 23-1985005 FlYbY ,E~HONE IOAX (717) 232-5000 (717) 236-1816 http:Hwww, m®ttz.¢om VICKY ANN TRIMMER TIMOTHY A. HOY KATHLEEN DOYLE YANINEK JAMES M. STRONG JENNIFER A. YANKANICH RANDALL G. HUi~T* MA~K D. HIrr OF COUNSEL JAM~S W. EvANs *MARYLAND BAR August 23, 2002 VIA CERTIFIED MAIL RETURN RECEIPT REQUESTED Mary C. Lewis Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Eileen C. Ryan File No. 21-02-0318 11301.1 Dear Ms. Lewis: Enclosed please find the following documents: 1. The original and one (1) copy of an Inheritance Tax Return, along with a cover page of the return; 2. A check payable to "Register of Wills, Agent" in the amount of $439.14 in payment of the inheritance tax owed; 3. A check payable to "Register of Wills" in the amount of $15 in payment of your filing fees; 4. A self-addressed, postage prepaid envelope for return mail. Please file the Inheritance Tax Return and return the date-stamped cover page of the inheritance tax return, along with a receipt for the inheritance tax payment, to my attention in the enclosed envelope. Mary C. Lewis, Register of Wills August 23, 2002 Page 2 Thank you for your assistance. questions or concerns. Please do not hesitate to call with any Sincerely, Paralegal to ,Jeffrey A. Ernico Enclosures cc: Thomas L. Ryan (w/o enc.) :303541 1 REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Ryan, Eileen C. 268-20-4700 DECK- DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 01/03/2002 08/25/1918 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Ryan, Thomas L. CHECK APPRO- PRIATE BLOCKS COR- RE- SPON DENT RECA- PITULA- TION TAX COMPU- TATION 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach a copy of Trust) 10. Spousal Poverty Credit(date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec, 9113(A) (Attach ach O) NAME Jeffrey A. Ernico, Esquire FIRM NAME (If Applicable) Matte, Evans & Woodside TELEPHONE NUMBER (717) 232-5000 ICOMPLETEMAILINGADDRESS 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) [-~ Separate Billing Requested (6) 0.00 0.00 0.00 0.00 0.00 0.00 309,095.04 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H)(9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 0 · 0 0 11. Total Deductions (total Lines 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax (13) has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) (8) 14,502.15 OFFICIAL USE ONLY 309,095.04 14,502.15 294,592.89 0.00 294,592.89 20. SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a){1.2) 76, 647. 18 X .00 (15) 0 · 00 16. Amountof Line 14taxable at linealrate 217,945 . 71 x .045 (16) 9,807 . 56 17. Amount of Line 14 taxable at sibling rate 0 · 0 0 X .1 2 (17) 0 , 0 0 18.' Amount of Line 14 taxable at collateral rate 0 · 00 X .15 (18) 0. 00 19. Tax Due (19) 9,807.56 ~-~ I CHECK HERE IF YOU ARE REQUESTING A REFUND OFAN OVERPAYMENT I :>> BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2AND RECHECK MATH<< .: :: 0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP- Forms Software Only PA REV-1500 EX (6-00) Decedent's Complete Address: Page 2 STREET ADDRESS 226 Fox Drive OTY I STATE I Z'P Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 8,900.00 468.42 (1) Total Credits (A + B + C) (2) 0.00 0.00 Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT 9,807.56 9,368.42 0.00 439.14 0.00 439.14 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; ....................................... ~ ~ b. retain the right to designate who shall use the property transferred or its income; ................. c. retain a reversionary interest; or ........................................................ d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ... r'] ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................ I--I ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. which preparer has any knowledge. ,.~,GNATURE OF PERSON RESPOI~IBLE FOR FILING RETURN ADDRESS 226 Fox Drive MechanicsbUrg, PA 17050 Under penalties of perjury I declare that I have examined this return including accompanying schedu es and statements and to the best of my knowledge and be ~ef, it is true, correct and comp ete. Dec aration of preparer other than the personal representat ves based on information of . ~. [~ATE SIGN~REPRESENTATIVE AD~U~ ~ ~-ronc ocreec ~u ~ox Harrisburg, PA 17110-0950 For dates of death on er after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [?2 P.S. a 911§ (a)(1,1)(i)]. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9118 (a)(1,1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surwving 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a step parent of the ch lid is 0% [72 P.S. §9116(aX1,2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in ?2.P.S, § 9116(1.2) [?2 P.S. § 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. § 9116{aX1.3)]. 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. 0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP- Forms Software Only REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Ryan, Eileen C. 21-2002-0318 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF INCLUDE NAME OF THE TRANSFEREE, THEIR ITEM RELATIONSHIP TO DECD & DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NO. A'I-rACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1. i23 si%ares of MetLife, Inc. 711.04 100 0.OO 711.04 at 31.30 per share, held in decedent's revocable trust 2 ~Merrill Lynch Account 308,384.00 100 0.00 308,384.00 #872-53642, held in decedent's revocable trust TOTAL (Also enter on line 7, Recapitulation) $ 309,095.04 (If more space is needed, insert additional sheets of the same s~ze) 0 PA15101 NTF 33307' Copyright 2000 Greatland/Nelco LP- Forms Software Only REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ryan, Eileen C. 21-2002-0318 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION AMOUNT 2 3 4 5. 6. 7. FUNERAL EXPENSES: Neill Funeral Home, Inc., Camp Hill, PA Higgins-Reardon Funeral Homes, Youngstown, OH Calvary Cemetery, Youngstown, OH - interment fees Gravemarker ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: AttorneyFees Name: Mette, Evans & Woodside Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees 1,885.00 6,127.15 475.00 1,000.00 0.00 5,000.00 0.00 15.00 0.00 0.00 TOTAL (Also enter on line 9, Recapitulation) $ 14,502.3.5 (If more space is needed, insert additional sheets of the same size) 0 PA15111 NTF 33308 Copyright 2000 Greatiand/Nelco LP- Forms Software Only REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Ryan, Eileen C. 21-2002-0318 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE II TAXABLEDISTRIBUTIONS[includeoutrightspousaldistributions, and tran~ersunderSec. 9116(a)(l.2)] Ryan, Thomas L. ' 226 Fox Drive Mechanicsburg, PA 17050 Eileen C. Ryan Trust c/o Thomas L. Ryan, Co-Trustee 226 Fox Drive Mechanicsburg, PA 17050 Spouse Irrevocable Trust 76,647.18 217,945.71 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) 0 PA15131 NTF 33293 Copyright 2000 Greattand/Nelco LP- Forms Software Only REV-1514 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER Ryan, Eileen C. 21-2002-0318 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. r-~ Will ~ ,ntervivos Deed of Trust [-~ Other NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE Ryan, Thomas L. 11/02/1916 85 ~ Life or r-] Term of Years ~ Life or ~-] Term of Years ~-~ Life or r-~ Term of Years ~ Life or N Term of Years 1. Value of fund from which life estate is payable $ 294,592.89 0.26018 2. Actuarial factor per appropriate table Interest table rate -- r-] 3 1/2% ~-~ 6% 3. Value of life estate (Line I multiplied by Line 2) -] 10% ~ Variable Rate 5.4 % $ 76,647.18 NAME(S) OF NEAREST AGE AT TERM OF YEARS ANNUITANT(S) DATE OF BIRTH DATE OF DEATH ANNUITY IS PAYABLE ~ Life or [~ Term of Years ~-] Life or ~ Term of Years ~] Life or ~-] Term of Years ~--] Life or ~ Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout -- ~] Weekly (52) ~-] Bi-weekly (26)~--~ Monthly (12) ~-] Quarterly (4) D Semi-annually (2)["] Annually (1)r~U Other ( ) 3. Amount of payout per period 0 $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate ~-] 31/2% [-~ 6% ~-] 10% ~ Variable Rate % Adjustment Factor (see instructions) Value of annuity -- If using 3 1/2%, 6%, 10%, or if vadable rate and period payout is at end of.period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) · Line 3 $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16 and 17. (If more space is needed, insert additional sheets of the same size) 0 PA15141 NTF 33311 Copyright 2000 Greatland/Nelco LP- Forms Software Only REV-1649 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Ryan, ~.i'leen C. 21-2002-033.8 Do not complete this schedule unless estate Is making election to tax assets under Section 9113(A) of Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filedfor each trust. This election applies to the Trust(marital, residual A. lB, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personae representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. Eileen C. Trust, ~.E.~C.~.TI~-6785468 VALUE Ryan 294,592.89 PartATotal $ 294,592.89 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. Eileen C. Ryan Trust, ~.E.~C.~.TI~-6785468 VALUE 294,592.89 PartBTotal $ 294,592.89 (If more space is needed, insert additional sheets of the sam~ size) 0 PA16491 NTF 33310 Copyright 2000 Greatland/Nelco LP- Forms Software Only Annuity, Life Estate, and Remainder Factors 8/22/2002 Transfer Date: 1/2002 §7520 Rate: 5.40% Calculation Type: Life Principal: $294,593 Lives: 1 Ages: 85 $290,000~ $280 $270,000- $250 $230 $220 $210,000 $200,000- $190 $150 $140 $130 $11 $100 $50 $40 $30,000- $20 $10 Life Estate Remainder Factor: 0.26018 0.73982 Remainder: $76,647.18 $217,945.71 Life Estate and Remainder Principal Life Estate Remainder OF EILEEN C. RYAN I, EILEEN C. RYAN, of Hampden Township, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. Article One Definitions § 1.1 The following terms shall have the meanings designated below: §1.1.1 "Settlor's Husband" shall mean her husband, THOMAS L. RYAN. §1.1.2 "Settlor's Issue" shall mean: §1.1.2.1 Her living children: THOMAS J. RYAN, KATHLEEN A. RYAN, PATRICIA A. MIHALLO and DENNIS M. RYAN. §1.1.2.2 Her grandchildren: RYAN E. MIHALLO, MARK P. MIHALLO and BRENDAN R. BURKHART. §1.1.2.3 Any and all hereafter born direct descendants of the Settlor and her Husband. §2.1 I bequeath illustration but not Article Two Tangible Personal Property all my tangible personal property, including by way of by way of limitation, my household furniture and furnishings, Page 1 paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my husband, THOMAS L. RYAN ("My Husband"), if he survives me. If he does not survive me, I bequeath any and all items of such property which are contained on a memorandum intended to be kept with this, my Will, to the persons designated in said memorandum. In the event that no such memorandum is contained with my Will or to the extent that I have remaining items of personal property of the nature referred to in this paragraph which have not been designated for distribution in said memorandum, I bequeath all such property to my children, who are living at my death, to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among my said 'children, they shall take alternate turns selecting individual items with the oldest child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. §2.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. §2.3. I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate, but the cost of same shall be reduced from the beneficiary's share of the residue of my estate. Page 2 Article Three Residue §3.1 I devise and bequeath all the residue of my estate to THE EILEEN C. RYAN REVOCABLE TRUST created under Agreement dated the same date as this Will by myself, as Settlor, and myself, as Trustee, as the same may be further amended or restated from time to time, to be distributed in accordance with the ~terms of said Trust Agreement, or if said Trust Agreement is not in effect at the time of my death, in accordance with the terms specified therein on the date of this Will or of its last publication by codicil or otherwise. Special Provision §3.2 As is expressed in my aforesaid Revocable Trust, it is my desire that all four (4) of my surviving children shall equally share the estate left for them by me and my said Husband. To provide for the most equal distribution of all my estate, the amount equal to the value of the account balance of each beneficiary's designated percentage share of my IRA assets - received on their own or through their issue - is to determine the amount equal to the value of the trust assets each is to inherit. This correlated division and distribution of my IRA and trust assets assures the optimum distribution of all the assets my children may inherit from me. I understand this specific optimum distribution is possible if I am my husband's surviving spouse. This Special Provision paragraph is inserted in my Will to detail my Page 3 understanding of the process involved here. Briefly, as my husband's designated beneficiary and surviving spouse I can become the owner of my own, new IRA. I can designate beneficiaries. I also understand that I should follow the required distribution rules for IRA owners. I am retaining with the original copy of my Will certain work sheets and a statement that, with the explanatory material accompanying them, show my understanding of how the overall process and certain essential steps in that process can be carried out effectively. I believe this provides sufficient information to alrparticipants in this process - both individual and corporate or other entities - to assure that it receives the adequate and proper prior reviews and approvals necessary for its effective execution. Article Four Appointment of Fiduciaries §4.1 I appoint My Husband and my daughter, PATRICIA A. MIHALLO as Co- Executors of this Will. If either Co-Executor is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint my daughter, KATHLEEN A. RYAN as successor Co-Executor. All references herein to the "Executor" shall mean my originally appointed Co-Executors or my successor Executor, as the case may be. Page 4 Article Five Powers of Fiduciaries §5.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties §5.2 Any such fiduciary shall have the powers given to my Trustee of THE EILEEN C. RYAN REVOCABLE TRUST and the following powers, in addition to those given by law: §5.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; §5.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; §5.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; §5.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; §5.2.5 To engage in litigation and compromise, arbitrate or abandon claims; §5.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; Page 5 §5.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Section 2631(a) of the Internal Revenue Code to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death; and §5.2.8 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof. §5.2.9 To designate beneficiaries and contingent beneficiaries of any IRA account(s) I may receive from my spouse. Article Six' Provision For Taxes §6.1. All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed- of by Article Three of this Will, and all interest with respect to any such taxes shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor, without reimbursement from or apportionment among the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest; provided, however, the Executor shall not pay any such taxes, penalties or interest attributable to Page 6 any property included in my estate solely because of a power of appointment thereover which I possess but have not exercised or any qualified terminable interest property; provided further, however, the Executor shall only pay any supplemental federal estate tax, or any penalties or interest related thereto, imposed by Section 4980A(d) of the Internal Revenue Code, if the payment of such tax by the Executor would cause a net reduction in the amount of all estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof. If the payment by the Executor would not cause such a riet reduction, such supplemental federal estate tax, together with any penalties or interest related thereto, shall be borne by the recipients of the qualified plan benefit (including my estate if it is a recipient of any such benefit) giving rise to such supplemental federal estate tax in proportion to their respective interests therein. Article Seven Provision for Debts and Expenses §7.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate shah be paid from the principal of that portion of my estate disposed of by Article Three of this Will. Page 7 Article Eight ':' Miscellaneous Provisions §8.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. §8.2 If My Husband and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this 'Will shall be construed as if My Husband survived me. If any person, other than My Husband, and I die under such circumstances that it is impossible to determine which of us survived, it shah be conclusively presumed and this Will shall be construed as if such person had predeceased me. §8.3. Whenever a fiduciary is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in such fiduciary~s sole discretion exercised in good faith), the fiduciary may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the fiduciary (including the fiduciary). Page 8 under any applicable Uniform Transfers to Minors ~ct or Uniform Gifts to Minors Act, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the fiduciary to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof 'in such beneficiary. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /,,,~ day of ~ ,2000. ~E~/LEEN C. RYAN (SEAL) Signed, sealed, published and declared by the above named EILEEN C. RYAN as and for her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing at Page 9 COMMONWEALTH OF PENNSYLVANIA ¢OUN We, EILEEN C. RYAN, the testatrix, and--~'~c,,,'~/3~,~ ,,4-' ~2~z ~ , ~z~)~c~ w/~,~5,~ , and ~//z ~ ,~ ~e /L/. d'~x'~ ~,~'ce:~the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to the best of his or her knowledge the testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ~ILEEN C. RYAN Witness ~itness ~3W~itness Subscribed, sworn to and acknowledged before me by EILEEN C. RYAN, the testatrix, and subscribed and sworn to he, fore me. by ~ool~qJ~_~t~ , and V~£~t,~^~ g/. (-~/~'~e,/~witnesses, this /~/~ day of ,;~t~ ,2000. (SEAL) Notary PuqSlic PERSONAL MEMORANDUM TO LAST WILL AND TESTAMENT OF EILEEN C. RYAN DATED: PERSON TO RECEIVE ITEM DESCRIPTION OF ITEM :126197 _1 REVOCABLE TRUST AGREEMENT THE EILEEN C. RYAN REVOCABLE TRUST THIS AGREEMENT is made and entered into this /2- ~ day of x]~ f) ('J ,2000, by and between EILEEN C. RYAN, of Hampden Township, Cumberland County, Pennsylvania, as Settlor (the "Settlor"), and the said EILEEN C. RYAN, as Trustee (the "Trustee"). WITNESSETH: WHEREAS, the Settlor may be desirous in the future of placing the active management and control of certain property in the hands of the Trustee. NOW, THEREFORE, for and in consideration of their mutual covenants and promises, the Settlor and Trustee agree as follows: Article One Trust Assets § 1.! . The Settlor, or any other party or person, may from time to time make policies of insurance on the Settlor's life, individual retirement account benefits, and/or qualified or non-qualified retirement plan benefits payable to the Trustee, or may transfer assets to the Trustee, subject to the terms of this Agreement, by inter vivos grant or by Will. The trust assets shall include the proceeds of all insurance policies payable to the Trustee and all such other benefits or added assets (collectively the "Trust Assets"), which shall be held, administered, distributed and governed by the Trustee, IN TRUST NEVERTHELESS, in accordance with the provisions of this instrument and any amendments hereto. ArticteTwo Definitions §2.1 The following terms shah have the meanings designated below: §2.1.1 "Settlor's Husband" shah mean her husband, THOMAS L. RYAN. §2.1.2 "Settlor's Issue" shah mean: §2.1.2.1 Her living children: THOMAS J. RYAN, KATHLEEN A. RYAN, PATRICIA A. MIHALLO and DENNIS M. RYAN. §2.1.2.2 Her grandchildren: RYAN E. MIHALLO, MARK P. MIHALLO and BRENDAN R. BURKHART. §2.1.2.3 Any and all hereafter born direct descendants of the Settlor and her Husband. Article Three During the Settlor's Lifetime §3.1 During the Settlor's lifetime, the Trustee shall have, hold, manage, invest and reinvest the Trust Assets, collect the income, and §3.1.1 The Trustee shall pay or apply the entire net income as the Settlor may from time to time direct in writing. The Trustee shall also pay to the Settlor such sums from or portions of the principal of the trust as the Settlor may from time to time request in writing delivered to the Trustee during the Settlor's lifetime. 2 §3.1.2 The Trustee shah pay and.use such portion or aH of the income and principal of the Trust Assets as the Trustee, in the Trustee's sole discretion, shall deem necessary from time to time to provide for the proper maintenance, support, medical, hospital, nursing or nursing home care of the Settlor and of the Settlor's Husband. Article Four Upon the Settlor~s Death §4.1 Upon the death of the Settlor, the Trustee shall divide and distribute the balance of the Trust Assets as follows: §4.1.1 If the Settlor's Husband survives the Settlor, the Trustee shall retain in trust an amount equal to the value of the balance of the Trust Assets (determined on the basis of thee values finally determined for federal estate tax purposes), reduced by an amount, if any, needed to increase the Settlor's taxable estate so that the federal estate tax as finally determined (excluding any supplemental federal estate tax imposed by Section 4980A(d) of the Internal Revenue Code), will equal the Settlor~s unified credit and the state death tax credit (to the extent that the use of said credit does not result in an increase in the state death taxes otherwise payable) available against such tax, assuming that an election were made to qualify all qualified terminable interest property, other than the trust provided for under Article Five of this Agreement, for the federal estate tax marital deduction whether or not such election is actually madel This trust may be composed of cash, or partly of cash and partly of property in kind, shall be funded only with property which qualifies for the federal estate tax marital deduction in the Settlor's estate, valued at the date of distribution, and which, to the extent other property is available, shall not include property for which a foreign death tax credit is available. The Executor of the Settlor*s estate shall have the right to elect on the federal estate tax return prepared on behalf of the Settlor's estate to have a portion or all of the property distributed pursuant to this §4.1.1 treated as qualified terminable interest property in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the Trustee. If the Settlor's Executor elects to have a portion or all of such assets so qualify, such elected assets may, at the discretion of the Trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, be held and administered by the Trustee as a separate trust estate with the balance, if any, of the assets which are governed by this §4.1.1 also held and administered as a separate trust estate or may be held and maintained by the Trustee with the non- elected assets as one trust estate. In either case, any such trust or trusts shah be held, administered and disposed of in accordance with the provisions of Article Four hereof (the "Marital Trust"). §4.1.2 The Trustee shall retain in trust such of the Trust Assets as shah not have been retained pursuant to the preceding §4.1.1, to be held, administered and disposed of in accordance with the provisions of Article Five hereof (the "Unified Credit Trust"). Article Five Marital Trust §5.1 The Trustee shah have, hold, manage, invest and reinvest the assets of the Marital Trust, collect the income and §5.1.1 The Trustee shah distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of the Settlor's Husband. §5.1.2 The Trustee may also distribute to or for the benefit of the Settlor's Husband so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shah from time to time deem necessary or proper for the health, maintenance and support of the Settlor's Husband, taking into account other available funds, including his individual assets. §5.1.3 Upon the death of the Settlor's Husband, the Trustee shah distribute the remaining assets to or for the benefit of my children and their issue, in the amounts, and in the estates, as my husband may have directed, by his will. This Power of Appointment shah be exercisable by my husband alone and in all events. If this Power of Appointment is not validly exercised by my husband in his will, then the 4 Trustee shall pay any accrued or undistributed net income to the personal representative of the Settlor's Husband. In addition, the Trustee shall also pay to the Settlor's Husband's personal representative or directly to the taxing authority, such amount, if any, from the principal of the trust property, as his personal representative certifies as being the additional amount of estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature, and all interest and penalties with respect to any such taxes, attributable to the inclusion of the value of this trust in the Settlor's Husband's estate for such tax purposes. The Trustee shall thereafter distribute the balance of the trust property to the Settlor's then living issue, per stirpes, provided, however, that each such issue's share shall be retained in a separate trUst and held, administered and disposed of in accordance with the provision~ of Article Seven hereof (the "Issue's TrUst"). Each of the Settlor's children (or their iss.ue, per stirPes) is to receive an equal share of the Settlor's estate. Article Six Unified Credit TrUst §6.1 The Trustee shah have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and §6.1.1 During the life of the Settlor's Husband, if he shall survive her, the Trustee shall distribute the net income in quarter annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of the Settlor's Husband. §6.1.2 The Trustee may also distribute to or for the benefit of the Settlor's Husband so much of the principal of the trust property as the Trustee, shall from time to time deem necessary or proper for the health, maintenance, support and education, of the Settlor's Husband, taking into account other available funds, including his individual assets §6.1.3 Upon the death of the survivor of the Settlor and the Settlor's Husband, the Trustee shall distribute the remaining assets to or for the benefit of Settlor's children and their issue, in the amounts, and in the estates, as the Settlor's husband may have directed, by his will. This Power of Appointment shall be exercisable by the Settlor's husband alone and in all events. If this Power of Appointment is not validly exercised by Settlor's husband in his will, then the Trustee shall distribute the balance of the trust property to the Settlor's then living issue, per stirpes, provided, however, that each such issue's share shall be retained in a separate trust and held, administered and disposed of in accordance with the provisions of Article Seven hereof (the "Issue's Trust"). Each of the Settlor's children (or their issue, per stirpes) is to receive an equal share of the Settlor's estate. Article Seven Issue's Trust {}7.1 Any share created hereunder with respect to or distributable hereunder to any issue of the Settlor shall be retained by the Trustee in continued trust for the benefit of such beneficiary (the "Beneficiary"), in accordance with the following provisions of this Article Seven: §7.1.1 Upon the establishment of the Issue's Trust, a Beneficiary who is thirty (30) years old or older may withdraw any or all of the principal of his or her share of the Issue's Trust for said Beneficiary as constituted on its establishment. §7.1.2 The Trustee shall have, hold, manage, invest and reinvest the assets of the Beneficiarys Trust, collect the income thereof and while the Beneficiary is under twenty-two (22) years of age, shall apply to or for the benefit of the Beneficiary so much of the net income and, if the net income is insufficient, so much of the principal of the Issue's Trust as the Trustee shall from time to time deem necessary or proper for the Beneficiary's health, maintenance, support and complete education, including preparatory, college and graduate education, and professional, vocational or technical training, taking into account other available funds, including the Beneficiary's assets. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. §7.1.3 After the Beneficiary attains twenty-two (22) years of age, the Trustee shall distribute to or for the benefit of the Beneficiary the net income of the Issue's Trust in quarter-annual installments, or more frequently if the Trustee deems it advisable, and so much of the principal as the Trustee shall from time to time deem necessary or proper for the Beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational or technical training, and to assist the Beneficiary with reasonable wedding expenses, in the purchase of a principal residence or in the establishment of a profession or business considered a good risk by the Trustee, taking into account other available funds, including the Beneficiary~s assets. §7.1.4 At any time after attaining the age of twenty-two (22) years, a Beneficiary may withdraw such sums as do not exceed one- third (1/3) of the market value of the principal of the Issue's Trust as constituted on the Beneficiary's twenty-second (22nd) birthday. §7.1.5 Any Beneficiary who is twenty-five (25) years old or older may withdraw such sums as do not exceed one-half (%) of the market value of the principal of the beneficiary's Issue's Trust §7.1.6 Any Beneficiary who is thirty (30) years old or older may withdraw any or all of the then remaining balance of his or her trust. §7.1.7 If the Beneficiary dies before complete termination of his or her trust, the Trustee shall distribute the property then held in trust for such Beneficiary to such persons or entities (including the Beneficiary's estate) in such amounts and upon such trusts, terms and conditions as such Beneficiary by his or her last Will may appoint by specific reference to this general power of appointment; provided, however, any portion of the trust property not subject to such Beneficiary's power of withdrawal immediately prior to his or her death may only be appointed to one or more of a group consisting of such Beneficiary's spouse and issue in such amounts and upon such trusts, terms and conditions as such Beneficiary by his or her Last Will may appoint by specific reference to this special power of appointment. All property not so appointed shall be distributed to such of the Settlor's then living issue, per stirpes; provided, however, that each such issue's share shall be retained in a separate trust and held, administered and disposed of in accordance with the provisions of Article Seven hereof (the "Issue's Trust"). Article Eight ..Appointment of Fiduciaries §8.1 Upon the death, resignation or incapacity of the Settlor to act as Trustee hereunder as certified in writing by the Settlor's then personal attending physician, the Settlor appoints the Settlor's Husband, THOMAS L. RYAN, and Settlor's daughter, PATRICIA A. MIHALLO, as successor Co-Trustees. If either shall fail or cease to act for any reason, Settlor*s daughter, KATHLEEN A. RYAN, is appointed as successor Co-Trustee. §8.2 The then income beneficiaries (or their natural or legal guardians) of all trusts herein created may remove at any time any Trustee, other than the Settlor*s Husband, with or without cause, by majority vote without court approval, provided that such beneficiaries by majority vote immediately appoint a successor corporate or individual Trustee qualified to serve. Any Corporate Co-Trustee shah be a banking corporation with fiduciary powers. §8.3 The Co-Trustees shah act by majority vote. Except for specific references herein to the "Individual*' or '*Corporate" Trustees, all references herein to the "Trustee" shah mean the originally appointed Trustee, the Individual and Corporate Co-Trustees, or the sole serving Corporate Trustee, as the case may be. 8 §8.4 The guardian of the property or estate of any minor shall be Settlor's surviving daughter. Article Nine Powers of Fiduciaries §9.1 No fiduciary under this Agreement shall be required to give bond or other security for the faithful performance of the fiduciary's duties. §9.2 Any such fiduciary shall have the following powers, in addition to those §9.2.1 To invest in, accept and retain any real or personal property~, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; provided, however, if any property that forms a part of the principal of the trust(s) established by Article Four of this Agreement is unproductive, the Settlor's Wife may at any time and from time to time by a written notice require the Trustee of said trust(s) holding such unproductive property either to make any or all of such property productive or to convert such property within a reasonable time after the Trustee receives such notice; §9.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; §9.2.3 To borrow money from any person including any acting hereunder, and to mortgage or pledge any real or fiduciary personal property; §9.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as ~ pass by delivery; §9.2.5 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values: §9.2.6 To terminate, following the death of the Settlor's Husband, any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests a~*e not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all . persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court; §9.2.7 If the Settlor's Executor does not make an election pursuant to Internal Revenue Code Section 2056(b)(7)(B)(v) with respect to all of the assets held in trust under Article Five hereof, the trust estate thereunder may be divided into separate trusts pursuant to the terms of the election and such division shall be based upon the fair market value of the assets comprising the trust at the time of the division; §9.2.8 To allocate between the trusts established by Articles Five and Six of this Agreement any property that is not includible in the Settlor's estate for administration purposes, but which is paid directly to the Trustee and is not otherwise designated for a specific trust, in such shares as the Trustee deems appropriate; provided, however, any portion of such property that does not form a part of the Settlor's gross estate for federal estate tax purposes shall be allocated to the trust established by Article Six of this Agreement and shall not be used for the payment of death taxes, debts or administration expenses; §9.2.9 To execute any agreement relating to the disposition or redemption of any business interest that may be a part of the trust estate, whether the same involves a proprietary interest, a partnership interest or stock in a closely held corporation; l0 §9.2.10 To operate or arrange for the operation of any business interest held hereunder, and to join or become a party to, or to oppose, any reorganization, readjustment, foreclosure, merger, voting trust, dissolution, consolidation or exchange relating to any such business interest; §9.2.11 abandon claims; To engage in litigation and compromise, arbitrate or §9.2.12 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between incom~ and principal, such apportionment to be made so as to balance fairly the interests of any income beneficiary and the remaindermen; §9.2.13 To make elections, decision~, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person thereby affected; §9.2.14 To merge, after the death of the Settlor, any trust created hereunder with any other trust or trusts created by the Settlor or the Settlor's Husband, under will or deed, if the terms of any such trust are then substantially similar and are held for the primary benefit of the same persons, and if such merger shall not cause any adverse estate, income or generation skipping transfer tax consequences; and §9.2.15 The Settlor's Executor is authorized to allocate any of the Settlor's exemption from federal generation skipping transfer tax under §263! of the Code to any property as to which the Settlor is the deemed transferor under §2652(a) of the Code, regardless of whether or not the property with respect to which an election or allocation is made is part of the Settlor's probate estate. Any such election or allocation shall be binding upon the Trustee and any beneficiary of any trust created hereunder. The Trustee is authorized to divide any trust created hereunder into two or more separate trusts if such separation, in the discretion of the Trustee, is advantageous to such trust and the beneficiaries of such trust for the purposes of application of the federal generation skipping transfer tax; provided, however, that such separated trusts shall be held, administered and disposed of in accordance with the terms hereunder as identical trusts in all other respects. Article Ten Business Interests §10.1 In the event any business interest should be a Trust Asset, whether the same involves a proprietary interest, a partnership interest or stock in a closely-held corporation, either wholly owned, controlled by the Trustee or owned in substantial part by the Trustee, the Trustee is authorized, subject to the terms Of any agreement which the Settlor or the Trustee may have made for the sale of such interest, to continue said business until such time as the Trustee shall deem it advisable to sell, liquidate or distribute the same in kind. With respect to any sale or exchange of the stock of any such business interest and in the absence of any such agreement entered into by the Settlor or the Trustee, the Trustee is directed to consider and determine the appropriateness of a sale or redemption of such stock in accordance with Section 303 of the Internal Revenue Code to the business entity and a possible deferral of federal estate tax payments under Section 6166 of the Internal Revenue Code. It is the Settlor's desire that, to the extent possible, any such business interest be continued or disposed of only in an orderly manner so as to maximize the proceeds of any disposition. If an election under the foregoing provisions will effect such desire, the Trustee is encouraged to pursue such election if it deems such election also to be in the best interests of the trust(s) created hereunder and the beneficiaries thereof. The 12 Trustee shall have all rights and powers in connection with such business as an owner thereof, including specifically the power at any time and from time to time to operate or to join in the operation of the same as a going concern, to form or to reform a general or limited partnership, to incorporate or to reincorporate and to liquidate or to sell the same or any part thereof as the Trustee deems advisable for the best interests of the trust(s) created hereunder and the beneficiaries thereof without the necessity of any order of court and without any liability for loss resulting fr~)m the. operation of said business, except when such loss is the result of gross negligence or fraud on the part of the Trustee. Article Eleven Duties and Rights with Respect to Policies §11.1 The Settlor and the 'rrustee shall have the following duties and rights with respect to all insurance policies payable to the Trustee (the "Policies"): §11.1.1 The Trustee shall not be obligated to pay any premiums or assessments on any of the Policies and shall be under no obligation with respect to the Policies, except for safekeeping during the SettlorTs lifetime and to the extent otherwise expressly agreed to herein. §11.1.2 With respect to any of the Policies, the Settlor reserves to herself, during her ownership of said Policies and during her lifetime, all rights, payments, dividends, surrender values and benefits of any kind which may accrue on account of any of the Policies, and the right at any time to assign, pledge or use said Policies, or any of them, or to change the beneficiary thereof to borrow money thereon, or for any purpose, without the consent, approval or joinder of the Trustee or any beneficiary hereunder. It is the intent of the Settlor, with regard to said Policies, that this instrument shah be operative only with respect to the proceeds of such of the Policies as may be due and payable to the Trustee at the time of the death of the Settlor or thereafter, after deduction of all charges against the Policies by reason of advances, loans, premiums, or otherwise; and the receipt of the Trustee for such proceeds shall release the insurance companies from liability on the Policies. §11.1.3 The Settlor agrees and directs that, upon her death, the proceeds of all Policies which are then subject to the terms of this instrument shail be paid in accordance with the directions then set forth in said Policies or the beneficiary designations then attached thereto. If the proceeds of said Policies are payable to the Trustee, the Trustee .may institute any proceeding at law or in equity in order to enforce the payment thereof, and may do and perform any and all other acts and things which may be necessary, for the purpose of collecting any sums which may be due and payable under the terms o,f said Policies; it being distinctly understood, however, that the Trustee shall not, except at its option, enter into or maintain any litigation to enforce the payment of said Policies until it shall have been guaranteed indemnification by one or more of the beneficiaries of this instrument to its satisfaction against all expenses and liabilities to which it may, in its judgment, be subjected by any such action. The Trustee is authorized to compromise and adjust claims arising out of the Policies, or any of them, upon such terms and conditions as it may deem just, and the decision of the Trustee shall be binding and conclusive upon all parties interested therein. Article Twelve Provision For Taxes. Debts and Expenses §12.1 The Trustee may pay any of the Settlor~s legally enforceable debts, any expenses of his last illness, funeral, burial and administrative expenses of his estate and estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of the Settlor's death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, or any portion thereof, in the Trustee's sole discretion, without reimbursement, out of the principal of that portion of Trust Assets disposed of by of Article Six hereof. Article Thirteen Revocability §13.1 The Settlor may, by instrument in writing delivered to the Trustee, modify, alter or revoke this instrument in whole or in part; provided, however, that the duties, powers, compensation and liability of the Trustee shall not be changed without the written consent of the Trustee. Article Fourteen Miscellaneous Provisions §14.1 As used in this Agreement, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. §14.2 If the Settlor's Husband and the Settlor die under such circumstances that it is impossible to determine which survived, it shall be conclusively presumed and this Agreement shall be construed as if the Settlor's Husband had survived the Settlor. §14.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created hereunder, if such distribution may be made in whole or in part to a person who is then a Trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power'prohibited hereunder. §14.4 Whenever the Trustee is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in the Trustee's sole discretion exercised in good faith), the Trustee may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the Trustee (including the Trustee), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. §14.5 Except as otherwise may be provided in this Agreement, durL,{g the. continuance of any of the trusts created hereunder and thereafter until the property is distributed to and received by any beneficiary hereu~{der, the principal sums thus held in trust for any beneficiary, respectively, and.the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. §14.6 A corporate fiduciary shah be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. An individual fiduciary shah be entitled to receive reasonable compensation for such fiduciary's services hereunder. l? §14.7 Notwithstanding any other provision of. this Agreement, upon the expiration of twenty-one (21) years after the death of the last survivor of the Settlor's Husband and issue living at the Settlor's death, the trusts created hereunder shall forthwith terminate and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiarieSthen entitled to the income of the trust property in Proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. § 14.8 This instrument and any trust created hereunder shall be governed by the laws of Pennsylvania and shall have it situs in Cumberland County, Pennsylvania. IN WITNESS WHEREOF, the Settlor and the Trustee have hereunto affixed their hands and seals and/or caused this instrument to be duly executed on the date and year first written above WITNESS: SETTLOR: (SEAL) EILEEN C. RYAN TRUSTEE: EILEEN C. RYAN 18 THE EILEEN C. REVOCABI,E TRUST SCHEDULE A WITNESS: SETTLOR: EILEEN C. RYAN TRUSTEE: (SEAL) EILEEN C. RYAN (SEAL) 19 COMMONWEALTH OF PENNSYLVANIA COUNTY OF /%~gt/j~c~ SS: On this, the /~ day of gz~* , 2000, before me, a notary public, the undersigned officer, personally appeared EILEEN C. RYAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. My Commission Expires: (SEAL) ' Notarial Seal Mar~ ret L. _Boyd, Nota ublic Susq ';~hannaTw~,, Dau~.~ County M~y c ~°~- mlssl0n Expt ~r~.. j.une 27' 2(x)o :126151 1 2 0 Date of Death: 01/03/2002 Valuation Date: 01/03/2002 Rrocessing Date: 03/25/2002 Estate Valuation 1) Shares Security or Par Description High/Ask Low/Bid 23 METLIFE INC (59156R108) NYSE 0t/03/2002 31.30000 30.53000 H/L Total Value: Total Accrual: Total: $711.04 Estate of: Ryan, Eileen C. Account: File #11301-0001 Report Type: Date of Death Number of Securities: 1 File ID: Ryan.eileen Mean and/or Div and Int Security Adjustments Accruals Value 30.915000 $0.00 711.04 $711.04 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.0) If you have questions, Merrili Lynch PRIORITY CLIENT ACCOUNT MRS EILEEN C RYAN 1-FEE UIA DTD 06/12/2000 BY EILEEN C RYAN REV TRUST 226 FOX DR MECHANICSBURG PA 17050-2515 Total Account Value As Of 12/31/2001 YOUR FINANCIAL ADVISOR: BENEDETrO T AGOSTINO benedetto_agostino~ml.com (717) 975-4600 FOR CUSTOMER SERVICE QUESTIONS: $308,384.42 Your Merrill Lynch Office: 214 SENATE AVE, STE 501 CAMP HILL PA 17011 1-800-MERRILL (1-800-637-7455) Monthly Portfolio Summary Income Summary Asset Cash/Money Accounts CD's/Equivalents Government Securities Corporate Bonds Municipal Bonds Equities Mutual Funds Options Other Long Market Value Short Market Value Estimated Accrued Interest Debit Balance 11/30/01 Value 314,949 loo 314,949 12/31/01 Value % 308,384 100 308,384 Tax-Exempt Funds Tax-Exempt Interest Reportable Interest Reportable Dividends Income Not Reported To~l Items for Attention This Statement 434.95 434.95 Year-to-Date 6,376.16 6,376.16 Security Message No Items For Attention Date Net Portfolio Value 314,949 308,384 NEWS From all of us at Merrill Lynch....Thank you for the opportunity to serve you and your financial needs. All the best for a happy and prosperous New Year. Purchasing Power 308,384 Financial Market Indicators Dow Jones Industrial Average Three-Month Treasury Bills Long-Term Treasury Bonds This Statement Last Statement Previous Year-End 10021.64 985~.56 10787.99 1.71% 1.77% 5.88g 5.47% 5.27% 5.45% PLEASE SEE REVERSE SIDE Page nn~7 lfl nf 17 Statement Period 101til/nl Tn 1')1.':[11fll Account No. Accovl,,n: MRS EILEEN C RYAN TrEE Cash Flow Summary Activity Summary This Statement Year-to-Date Opening Balance Cash & Money Accounts 31/4,949.47 Net Credits & Debits 6,565.050R Closing Balance Cash & Money Accounts 308,38~./42 Bank Deposit Interest Summary Money AccoUnt Description Credits This Statement Year-to-Date Sales Income Funds Received Electronic Tfrs Other /43/4.95 6,376.16 309,108.26 Total Credits Debits Opening Balance Purchases Withdrawals Electronic Tfrs Other q3~.95 315,/48~.~2 Total Debits This Statement year-to-Date Average Deposit Balance 7,000.00 7,000.00 100.00 7,000.00 7,100.00 Current Yield % Interest on Deposits Closing Balance Merrill Lynch Bank USA Merrill Lynch Bank & Trust Total ML Banking Advantage Current Portfolio Quantity Security Description Date Acquired 117,622 197,325 31q,947 Adjust/Unit Cost Basis Total Cost Basis 112,272 197,031 Estimated Market Price Estimated Market Value 1.66 1.66 Unrealized Gain or (Loss) 158.01 276.9/4 /43/4.95 111,106 197,276 308,382 Estimated Estimated Current Accrued Annual Yield Interest Income % Cash and Money Accounts CASH 308,382 ML BANKING ADVANTAGE Total Cash and Money Accounts Total of Long Portfolio I .00 2 308,382 308,38/4 308,38~ 1.00 2 308,382 308,38/4 308,38/4 5,119 1.66 5,119 1.66 5,119 1.66 PLEASE SEE REVERSE SIDE Page 11 nT 17 Statement Period to/nl/nt Tn t~1_111nl Account No. 6060F 11-01 Neill Funeral 3501 Derry Street Harrisburg, PA 17111 (717) 564-2633 Stephen J. Wilsbach, ED., Supervisor Home, Inc. 3401 Market Street Camp Hill, PA 17011 (717) 737-8726 Frederick H. W'hite, ED., Supervisor CONTRACT STATEMENT OF FUNERAL GOODS AND SERVICES SELECTED CASE # Charges are only for those items that you select or that are required. If we are required by law or by a cemetery or crematory to use any item, we will explain the reason in writing below. Arrangements for: ~C'i.Li~ E,,~/ ~v '/~;'/,~A Date of Arrangement: /'~ ~*'( 20.0 2- Date of Death: ~,' - ,~3 20 ~:~'- SERVICES, FACILITIES, AUTOMOBILE, OTHER EQUIPMENT MERCHANDISE: AND OTHER SERVICES: Casket: $ Itemized General Prlce List: Basic Professional Services of Funeral Director and Staff: Other Care of the Deceased: Embalming Sanitary Care of the Unembalmed Remains Dressing, Casketing and Cosmetology Post Autopsy Care/Post Organ Donation Restoration Charge Refrigeration Care and Custody While Sheltering Remains Other Care of the Deceased: Total Care et the Deceased Directing of Services and Use of Facilities: Visitation Funeral Ceremony Memorial Ceremony Graveside Special Hrs. Charge Total Directing of Services and Use of Facilities Automotive, Other Equip,, Other Services and Other Charges: Transfer of Remains to Funeral Home Hearse/Coach and Driver Limousine/Other Passenger Vehicle and Driver Safety/Lead Vehicle and Driver Flower Van and Driver Utility Vehicle and Driver Cemetery tent and grave equipment Additional Transportation Charges: Outer Burial Containers: Cremation Urn: Cremation Container: Clothing as Selected: Grave Marker: Acknowledgment Cards as Selected Memorial Register Memorial Folders/Prayer Cards Combination Shipping Unit/Air Tray __ Total Merchandise CASH ADVANCES: Sales Tax: Cemetery: Death Certificates (No. i?D @ Permit Disposition/Burial Permit Medical Examiner's Charge Honorarium: Musicians/Vocalist: Air or Other Transport: Out of Town Funeral Homes: Newspaper Notices: Telephone/Telegraph/Fax: Motor Escort: Total Cash Advances We charge you for our services in obtaining: Total Auto, Other Equipment and Services $ And/or Personalized Service Program Package (a complete description of t,~e pcckage that yeu selected is in the General Price List provided you): $ Other Services: Immediate Burial $ Direct Cremation Without a Service $ Forwarding Remains to Another Funeral Home $ Receiving Remains from Another Funeral Home $ $ Total Service Charges with Personalized Packages $ SUMMARY: Basic Professional Services of Funeral Director and Staff Other Care of the Deceased Directing Services and Use of Facilities Automotive, Other Equip. and Services and/or Personalized Service Program Package Other Services Total Service Charges with Personalized Packages Merchandise Cash Advances Total Charges (Credits) to Account: Payments (cash, check, or credit card) Balance due after credits (__ ) ) ) ) $ 272~_LWN32A (Genera; - 9/28t98 -- AL. AR. AR, CO, CT, DC, FL, GA. H . A, ID, IL, IN, KEf, KY, MA, ME. MD, Mt, MO, MS, ND, f/E, NH, NJ, NM, NV. OH, OK, PA, PR, RI. SC, SD. TN. VA, WA, WI, WV. WY'} Page 1 OF 2 Mr. Thomas L. Ryan 226 Fox Drive Mechanicsburg, Pa. Funeral Services for Conducted on 17050 [eu ;e ^u Ho esl Mr.g. EJ] een C. Rva~ January 8, 2002 January 11, 2002 XXVIX-49 Professional Service & Supplies Selected: Traditional, Full Service Total, Services, Supplies, Facilities & Automobiles: Casket Selected: 18 Ga. Steel by Batesville Sub-total Funeral Price: Ohio Sales Tax on Funeral: Burial Vault Selected: Fithian Air Seal Clothing Selected: Dre s s Other Merchandise Selected: Ohio Sales Tax on Vault, Clothing & Other Merchandise: Additional Service Provided: Total of Funeral Services and Associated Merchandise Provided by Higgins-Reardon Funeral Home, Inc. Cash Advances, Itemized: (Separate from Higgins-Reardon Charges) Funeral Mass - ST. Dominic Church 100.00 Adgate's Florist - Spray 185.50 Newspaper Obituary Tribute 55.00 As indicated on the original PurchaSe Agreement, the full amount of this statement is to be paid in full on or before Feb. 3~ 2002 . A carrying charge of l.25% per month will be computed on any unpaid balance of this account after this date. $ 2310.00 2395.00 4705.00 141.15 740.00 1.35.00 52.50 $ 5773.55 $ 353.50 Combined Total ofAHCharges: $ 6127.15 Austintown-Youngstown Chapel · 4303 Mahoning Avenue · Youngstown, OH 44515 * (330) 792-2353 Boardman-Canfield Chapel * 3701 Staff's Centre Drive * Canfield, OH 44406 · (330) 533-5541 Poland Chapel · 2726 Center Rd. (Rt.224) · Poland, OH 44514 · (330) 757-2244 FAX: (330) 792-6098 SECTION 44 LOT WH 428 NUMBER OF GRAVES ORIGINAL OWNrER _~y~__n, Thomas & Eileen : AD~D_P~S~ .............. 22~ Fox Drive,. Mechanicsburq, Pa. 17055 D~D NO. 32473 BOOK NO. 16 DATEISSUED 9/12/96 LOT COST Page 22 l, $ 425.00 LOT SKETCH Also purchased Graves 4 WH 427 & 3 WH 428 Lot Record Card Record of Interments on back o! this card CALVARY C i~IETERY 50M 7-59 Name Diocese of Youngstown Cemeteries INTERMENT ORDER -- CALVARY CEMETERY Youngstown, C)hio Ntllnbe! RYAN, Eileen C. 22 Address B,rth Stanton Island, NY 83 Place Age __ Date of Su,ia~ Tues. 1/8/02 Time 9:30 SECTION 44 LOT 226 Fox Drive, Mechanicsburg, Pa. 17050 Place o[ ]-i~-r~'L~J-osp. Graveside __Chapel Death C_(~U.Ip Hi 1~ P a. Church St. DOIIlJ I1 i C WH 428 GRAVE · Sox .Vaut ~~Ir'i,,,'/ , Married X Single__ Date 1/3/02 3 Widowed Lot Owne~ Funeral Duector Remarks Thomas & Eileen Ryan Higgins-Reardon Due: $475.00 Health tlealth Permit No. Dist. No. Bill: Tho,las Ryan SAA F.H. Did not have phone number Judith L. Gilliland Vet CPC 3'/33 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001559 ERNICO JEFFREY A ESQUIRE PO BOX 5950 HARRISBURG, PA 17110-0950 ........ fold 'ESTATE INFORMATION: SSN: 268-20-4700 FILE NUMBER: 2102-031 8 DECEDENT NAME: RYAN EILEEN C DATE OF PAYMENT: 08/26/2002 POSTMARK DATE: 08/23/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/03/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $439.14 TOTAL AMOUNT PAID: $439.14 REMARKS: THOMAS L RYAN C/O JEFFREY A ERNICO ESQUIRE SEAL CHECK//101 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZVTDUAL TAXES ZNHERTTANCE TAX DTVT~TON DEPT. ZR0601 HARRTSBURG, PA 17118-0601 COHHON#EALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSMENT OF TAX REV-'I;q7 EX AFP JEFFREY A ERNICO ESQ METTE ETAL PO 80X 5950 HaG PA 1711§'~ DATE 11-19-2002 ESTATE OF RYAN BATE OF DEATH 01-05-2002 FZLE NUMBER 11 01-0518 COUNTY CUHBERLAND ACN 101 Amoun~ Romi'l:'~ed EZLEEN C HAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGTSTER OF NTLLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THZS L/NE ~ RETAZN LONER PORTZON FOR YOUR RECORBS ~ REV-1547 EX AFP (01-0:~) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEBUCTZONS AND ASSESSHENT OF TAX ESTATE OF RYAN ETLEEN CFZLE NO. 21 02-0318 ACN 101 BATE 11-19-2002 TAX RETURN NAS: (X) ACCEPTED AS FZLED { ) CHANGED RESERVATZOtt CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGZNAL RETURN 1. Real Estate (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Hold S~ock/Par~norship Zn~oros~ {Schedule C) (3) q. Mor~gagos/No~es Receivable (Sch®dulo D) 5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) ($) 6. Jo/n~ly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) B. To'al Asse~s APPROVEB BEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Dob~s/Mor~gego Liab/li~/os/Liens (Schedule Z) (10) 11. To~el Deductions 12. Ne~ Value of Tax Re*urn O0 O0 00 00 00 O0 NOTE: To insure proper cred/~ ~o your account, submi~ ~he upper por~ion of ~his fore #i~h your ~ax payment. $09~095.0q (8) $09,095.0q 1~,502.15 .00 (11) 1~ .502.1~ (12) 29R,592.89 15. 1~. NOTE: Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0 Ne~: Value of Estate Subject: to Tax (1fi) 29~,592.89 ]:f an assesswent was issued previously, 11nos 14, 15 and/or 16, 17, 18 and 19 w111 reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 16. Aeoun~ of L/no 1~ at Spousal ra~e 16. Amoun~ of L/ne lq ~axable a~ Lineal/Class A ra~e 17. Aeoun* of L/no lq a~ Sibl/ng ra~e 18. Aeoun* of L/no 1~ ~axablo a~ Collateral/Class B ra~e 19. Principal Tax Due TAX CREBZTS: PAYMENT RECE~Yl DZSCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 03-27-2002 CD001016 ~68.qZ 08-2~-2002 CD001559 .00 (15) 76,6q7.18 X O0 = .00 (16) 217,9q5.71 x Oq5 = 9,807.56 (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (19)= 9,807.56 AMOUNT PAZD 8,900.00 q$9.1q ZF PA/D AFTER DATE /NDICATED, SEE REVERSE FOR CALCULATZON OF ADD/TZONAL INTEREST. TOTAL TAX CREBZT BALANCE OF TAX BUE ZNTEREST AND PEN. TOTAL DUE 9,807.56 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.)