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J � 1505611185 REVA500 EX(02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue Caanty Code Year File Number PO Bureau BO of2806 1 Taxes INHERITANCE TAX RETURN 21 13 00074 PO BOX 280601 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 01062013 08141934 Decedent's Last Name Suffix Decedent's First Name MI SUNDERLAND KLARE S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name . MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return)(Date of Death Prior to 12-13-82 ® 4. Limited Estate ® 4a. Future Interest Compromise(date of ® 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate ® 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) ❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 11. Election Attach Schedule under Sec.9113(A) Between 12-31-91 and 1-1-95) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number STANLEY A . SMITH, ESQUIRE 717-2335731 REGISTE FJ5LLS USE *Y M' n f,T Co A wit O FrI ro ;lO 70 First Line of Address I n M m m b y RHOADS & SINON LLP o CD Second Line of Address C'> O 'r1 o C PO BOX 1146 N r= m Slate ZIP Cade AT FILED r— City or Post Office C'I F-+ HARRISBURG PA 17108 Correspondent's e-mail address: SSMITH@RHOADS—SINON • COM Under penalties of perjury, I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true, and complete.Declaratio par other than the personal resentalive is based op all informat;on o which preparer has any knovedge. TURE N RESPO E FO ING RETURN DATE Iqli ADDRESS PA 08 C/O RHOADS & SI LLP PO BOX 1 HARRISBURG, SIGNATURE OF PREPARE S N I - DATE ADDRESS RHOADS & SINON LLP, PO BOX 1146 HARRISBURG, PA 17108 PLEASE USE ORIGINAL FORM ONLY Side 11 1505611185 1505611185 oM4647 3 00 Estate of Klare S. Sunderland, Deceased SSN: DOD: January 6, 2013 Attachment to REV-1500 Names and Addresses of Executors 1. Daniel K. Sunderland 1 Truffle Glen Road Mechanicsburg, PA 17055 SSN: 2. Jack F. Hurley, Jr. P.O. Box 1146 Harrisburg, PA 17108-1146 SSN: Phone: 717-233-5731 s995io.i J 1505611285 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name C H N D ER L A N D K A R C RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 11 819,2 0 0 - 00 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . p 97,551 - 83 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , 6 181626,015. 67 4. Mortgages and Notes Receivable(Schedule D) . . . . . . , q 4 ,216,505 - 32 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. 1,410,59,9 .85 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested , , , . 6. 0 . 00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . 7. 131352,640 - 03 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8 3915221512 - 70 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9, 853,662 - 56 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) , , , , , , , . . 10. 1312971751 - 8? 11. Total Deductions (total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 11 14 ,151,414 - 4 3 12, Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . 12 2513711098 - 27 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13, 929,163 - 57 14. Net Value Subject to Tax(Line 12 minus Line 13) . 14. 24,441,934 . 70 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers un�er Sec.9116 (a)(1.2)X.0- 0 . 00 15. 0 . 00 16. Amount of Line 14 Wxable at lineal rate x.0 LS 23,827,734 . 70 16. 11072,248 . 06 17. Amount of Line 14 taxable at sibling rate x.12 29000 . 00 17. 31564 . 00 18. Amount of Line 14 taxable at collateral rate x.15 5841500- 00 18. 871675 - 00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1,163,487 . 06 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505611285 1505611285 DM4648 3.000 REV-1500 EX(F9 Page 3 _ File Number Decedent's Complete Address: 21 13 00074 DECEDENT'S NAME STREET ADDRESS CUMBERLAND COUNTY CITY STATE ZIP ICAMP HILC* PA 17011- _j Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 1,163,487 . 06 2. Credits/Payments A. Prior Payments 1,146,100 . 0 0 S. Discount 52;631 •-58 Total Credits(A+e) (2) 1,198,731 . 58 3. Interest (3) 0 . 00 4. If Line 2 is greater than Line 1 +Line 3,enter lhedifference.This Is the OVERPAYMENT. Fill in box on Page 2,Line 20 to request a refund. (4) 35,244 - 52 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This Is the TAX DUE. (5) Q - 00 Make check payable to:-REGISTER OF WILLS, AGENT. n.sr'�!"rr. r--ZM PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. Old decedent make a transfer and: Yes No a. retain the use or income of the property transferred KI ❑❑ b. retain the right to designate who shall use the property transferred or Its Income . . . . . . . . . c. retain a reversionary interest . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . d. receive the promise for life of either payments,benefits or ore? . . . . . . . . . . . . . . . . . . ❑ 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . ® ❑�I 3. Did decedent own an"in trust for'or payable-upon-death bank account o f n�security at his or her death? . ❑ I 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-OUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July.1, 1994, and before Jan. 1, 1995,the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent(72 P.S.§9116(a)(1.1)(1)]. . , , For dates of death on or after Jan. 1, 1995, the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse Is 0 percent 172 P.S.§9116 (a)(1.1)(it)].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 172 P.S.§9116(a)(1.2)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries Is 4.5 percent,except as noted in 172 P.S.§9116(a)(1)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent 172 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. OM4671 2,000 REV-1502 EX+(t2-12) SCHEDULE A pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Klare S Sunderland 21 1300074 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Real property, 7 Deerburn Court, Silver Spring Township, Cumberland Co. , PA. 1,450,000.00 More fully described in Deed dated 11/19/2012 and recorded at Instrument No. 201237214 in the Office of the Recorder of Deeds for Cumberland Co. Valued per sale price. See attached settlement sheet. 2 One-half tenant-in-common interest in vacant Lot 101, in Silver Springs Twp. , Cumberland Co. , PA. Held jointly with Lea R. Sunderland, ex-spouse. - SALES PRICE $243,000.00 / 2 = $121,500.00. 121,500.00 More fully described in Deed dated 08/11/2003 and recorded in Deed Book 258, page 3474 in the Office of Recorder of Deeds of Cumberland County, PA. Valued per sales price. See attached settlement sheet. 3 Forest Land in Oliver Twp. , McVeytown, Mifflin Co. , PA Consisting of 25 acres+/- More fully described in Deed dated 10/16/1968 and recorded in Deed Book 180, pg 502; and, in Deed dated 05/27/1983 and recorded in Deed Book 271, pg 581 in the Office of the Recorder of Deed of Mifflin Co. Parcel No. 19, 06-115. Assessed Value of $16,500.00 x 1.8 common ratio = $29,700.00 29,700.00 4 One-half tenant-in-common interest in vacant Lot 96, Silver Spring Twp. , Cumberland County, PA. Held jointly with Lea R. Sunderland, ex-spouse SALES PRICE $243,000.00, / 2 = $121,500.00. 121,500.00 More fully described in Deed dated 05/17/1999 and recorded in Deed Book 199, page 818 in the Office of the Recorder of Deeds of Cumberland County, PA. Valued per sales price. See attached settlement sheet. Total from continuation schedules . . . . . . . 96,500.00 TOTAL (Also enter on Line 1,Recapitulation.) $ 1,819,200.00 2w4695 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Klare S Sunderland 21 13 00074 Schedule A (Page 2) Item _ Value at Date No. Description of Death 5 One-half tenant-in-common interest in vacant Lot 103, in Silver Spring Twp. , Cumberland Co. , PA. Held jointly with Lea R. Sunderland, ex-spouse SALES PRICE $193,000.00 / 2 = $96,500.00 96,500.00 More fully described in Deed dated 03/28/1995 and recorded in Deed Hook 120, page 409 in the Office of the Recorder of Deeds of Cumberland County, PA. Valued per sales price. See attached settlement sheet. Total (Carry forward to main schedule) 96,500.00 REV-1503 EX.(&12) Pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 All property Jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 0.5 Shares Affinity Insurance Limited, nonvoting, redeemable preferred share. 28,820.50 Value per appraisal attached. 2 1,977 Shares Susquehanna Bancshares 1977.00 Shares @ $11.0925 21,929.87 3 11,310 Shares Susquehanna Stock Option @ 11.0925 4,371 Grant Price of $8. 93 = $9,452.28 6,939 Grant Price of $5.71 = $37,349.16 46,801.46 TOTAL (Also enter on Line 2,Recapitulation) E 97,551.83 2W4696 2.000 If more space is needed, insert additional sheets of the same size REV-15N EX.(912) SCHEDULE C pennsylvania CLOSELY-HELD CORPORATION, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PARTNERSHIP OR RESIDENT DECEDENT SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Klare S Sunderland 2113 00074 Schedule C-1 or C-2(including all supporting information)must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship.See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 500 Shares Sun Motor Cars, Inc. , closely-held entity owned one-half by decedent. 3,146,295.00 Remaining half owned by his son, Daniel Sunderland. Valuation attached. 2 50 Shares Carlisle Pike Pre-Owned, Inc. , closely-held entity owned one-half by decedent, one-half by his son, Daniel Sunderland 94,085.00 Valued per liquidation value attached. 3 400 Shares Orland Park Motor Cars, Inc. f/k/a Orland Park MB, Inc. , a closely-held entity, owned 80% by Decedent. 3,927,568.00 Valued per attached sale price as confirmed by Orphans' Court of Common Pleas of Cumberland County. 4 SAV II, LLC 98% owned by decedent, 28 is owned by Sun Enterprises, Inc. which is owned by Klare S. Sunderland. 4,710,252.00 Valued per liquidation value attached. ($5,340,421.79 * . 98 = $5,233,613.35) ($5,233,613.35 - 108 discount = $4,710,252.00) 5 500 Shares Sun Motor Sports, Inc. . Operating under the fictitious name Sun Motor Cars BMW. This is a closely-held entity, owned one-half by decedent and one-half by his son, Daniel Sunderland. Valued per attached appraisal. - 851,000.00 6 500 Shares Sun Motor Imports, Inc. , closely-held entity, owned one-half by decedent, one-half by his son, Daniel Sunderland. 655,000.00 Valued per attached appraisal. 7 Route 114 Associates 49.5% owned by Klare S. Sunderland 0.00 Valued based on attached. otal from continuation schedules 5,241,815. 67 TOTAL(Also enter on line 3,Recapitulation) E 18,626,015. 67 2w4097 2.000 (If more space is needed,insert additional sheets of the same size) Estate of: Klare S Sunderland 21 13 00074 Schedule C (Page 2) Item Value at Date No. Description of Death 8 Orland Park BMW, aka Evergreen Motor Cars, Inc. Owned by Sun Enterprises. 0.00 Value included in Schedule C, #9 . 9 Sun Enterprises, Inc. 1008 owned by Klare S. Sunderland Valued per liquidation value attached. 5,241,815.67 Total (Carry forward to main schedule) 5,241,815. 67 REV-1505EX-(11-11) SCHEDULE C-1 pennsylvania CERARTNENTOF REVENUE CLOSELY-HELD CORPORATE • RrTANCE TAX RETURN STOCK INFORMATION REPORT RESDEMdECECENT ESTATE OF FILE NUMBER Klare S Sunderland 21 1300074 1, Name of Corporation Sun Motor Cars, Inc. State of Incorporation PA Address 6677 Carlisle Pike Date of Incorporation 12/23/1982 City Mechanicsburg State pA ZIP Code 170,50 Total Number of Shareholders 2 2. Federal Employer ID Number 23-2227302 Business Reporting Year 12/31/2012 3. Type of Business Retail/Sales Product/ServlceAutomotiye Sales & Service 4" STOCK TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK Common Voting 1,000 0,00 500 $ 3,146,295.00 Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporation?. . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes ❑ No If yes, Position President:Tress Annual Salary $ 125 000.00 Time Devoted to Business 10% 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . ❑Yes 0 No If yes, provide amount of indebtedness $ 0.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. , . . . ❑Yes ® No If yes, Cash Surrender Value $ 0.00 Net proceeds payable $ 0.00 Owner of the policy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years If thedate of death was prior to 1231-827 ❑ Yes ❑X No If yes, ❑Transfer ❑ Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0 00 Date Attach a separate sheet for additional transfers andtor sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?. Yes ❑ No If yes,provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ®Yes ❑ No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? . . . . . . . . . . . . ❑Yes 0 No If yes, provide a breakdown of distributions received by the estate,including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .❑Yes ® No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used in the valuation of the decedent's Stock. B Complete copies of financial statements or federal corporate income tax returns(Form 1120)for the year of death and four preceding years. G if the corporation owned(eat estate,submit a list showing the complete addressfes and estimated fair market value!$.If real estate appraisals have been secured attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationships to the decedent. E List of officers,their salaries,bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year.List those declared and unpaid. G Any other information relating to the valuation of the decedent's stock (If more space is needed,Insert additional sheets of the same size.) f W4690 2.000 REVA505 EX-(11.11) SCHEDULE C-1 pennsylvania OEPNYIMEMOF REVENUE CLOSELY-HELD CORPORATE MERITRESDE A eE TOCCE TAX RE xRETURN STOCK INFORMATION REPORT ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 1. Name of Corporation Carlisle Pike Pre—Owned. Inc. State of Incorporation pA Address 6677 Carlisle Pike Date of Incorporation 1/16/2004 City Mechanicsburcr State pA ZIP Code 17050 Total Number of Shareholders 2 2. Federal Employer ID Number 20-0619644 Business Reporting Year 12/31/2012 3. Type of Business Retail/Sales Product/ServiceSales of Pre—Owned Vehicles 4. STOCK TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK Common Voting 100 0.00 50 94 085.00 Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporation?. . . . . . . . . . . . . . . . . . . . . . . . . ❑X Yes ❑ No If yes, Position president/Treas Annual Salary $ 0.00 Time Devoted to Business 5% 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X No If yes, provide amount of indebtedness $ 0.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. . . . . ❑ Yes ® No If yes, Cash Surrender Value $ 0.00 Net proceeds payable $ 0.00 Owner of the policy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years If the date of death was prior to 12-31-82? ❑ Yes ❑X No If yes, ❑ Transfer ❑ Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, , ❑ Yes X❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? . . . . . . . . . . . . X❑ Yes ❑ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .❑ Yes ® No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or federal corporate income tax returns(Farm 1120)for the year of death and four preceding years. C. If the corporation owned real estate,submit a list showing the complete address/es and estimated fair market valuate.If real estate appraisals have been secured,attach copies. D. List of principal stockholders at the date of death,number of shares held and their relationships to the decedent. E List of officers,their salaries,bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G Any other information relating to the valuation of the decedent's stock (If more space is needed,Insert additional sheets of the same size.) 1 W4598 2.000 REV-1505 EX-(11-11) SCHEDULE C-1 pennsylvania eEPPRTNENr OF REVENUE CLOSELY-HELD CORPORATE iSVENTDECEDENT E TAX RE TURN STOCK INFORMATION REPORT N EWANC ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 1. Name of Corporation Orland Park Motor Cars. Inc. State of Incorporation pA Address 6677 Carlisle pike Date of Incorporation 5/9/1997 City Mechanicsburc State pA ZIP Code 17050 Total Numberof Shareholders 2 - 2. Federal Employer ID Number 23-2902931 Business Reporting Year 12/31/2012 3. Type of Business Retail/Sales Product/$erviceAutomotive Sales 6 Services 4. TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE STOCK Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK ; Common Voting 500 0.00 400 3 927,568.00 Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporation?, , , , , , , , , , , , , , , , , , , , , , , , , ❑x Yes ❑ No If yes, Position president:Treats—Annual Salary $ 0.00 Time Devoted to Business 40% 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . ❑X Yes ❑ No If yes, provide amount of indebtedness $ - 400.000.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. . . . . ❑ Yes ® No If yes, Cash Surrender Value $ 0.00 Net proceeds payable $ 0.00 Owner of the policy B. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-82? ❑ Yes ❑R No If yes, ❑ Transfer ❑ Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, . ❑ Yes X❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? . . . . . . . . . . . . X❑ Yes ❑ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .❑ Yes ® No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used In the valuation of the decedent's stock. B. Complete copies of financial statements or federal corporate Income tax returns(Form 1120)for the year of death and four preceding years. C. If the corporation owned real estate,submit a list showing the complete address/es and estimated fair market values.If real estate appraisals have been secured.attach coples. D. List of principal stockholders at the date of death,number of shares held and their relationships to the decedent. E List of officers,their salaries,bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G Any other Information relating to the valuation of the decedent's stock. (If more space Is needed,Insert additional sheets of the same size.) 1 W466a 7.000 REV-15M Ex-(1L11) SCHEDULE C-1 pennsylvania OFPMTA£NTOf REVENUE CLOSELY-HELD CORPORATE RESID I'COE EDENT " STOCK INFORMATION REPORT 04WRT E TAX RE ESTATE OF FILE NUMBER Klare S Sunderland 21 1300074 1. Name of Corporation Sun Motor sports Inc State of Incorporation PA Address 6677 Carlisle Pike Date of Incorporation 1/14/2003 City Mechanicsburg Stale PA ZIP Code 17050 Total Number of Shareholders 2 2. Federal Employer ID Number 11-3671823 Business Reporting Year 12/3112012 3. Type of Business Retail/Sales Pfoduct/ServiceAutomotiye Sales 8 Services 4. STOCK TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK Common Votincr 1,000 0.00 500 $ 851,000-00 Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporationZ , , , , , , , , , , , , , , , , , , , , , , , , CE Yes ❑ No If yes, Position Presil$, nth /Treas Annual Salary $ 125,000.o0 Time Devoted to Business 10% 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X No If yes,provide amount of indebtedness $ 0.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. . . . , ❑ Yes © No If yes, Cash Surrender Value $ 0.00 Net proceeds payable $ 0.00 Owner of the policy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12.31-82? ❑ Yes NX No If yes, ❑ Transfer ❑ Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, . ❑x Yes ❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ®Yes ❑ No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death?. . . . . . . . . . . . ❑Yes ❑X No If yes,provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .❑ Yes ® No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C•2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used In the valuation of the decedent's stork. B Complete copies of financial statements or federal corporate Income tax returns(Form 1120)for the year of death and four preceding years. C. it the corporation owned real estate,submit a list showing the complete addressles and estimated fair market valuers.If real estate appraisals have been secured,attach copies. D. List of principal stockholders at the date of death,number of shares held and their relationships to the decedent. E List of officers,their salaries,bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year.List those declared and unpaid. G Any other Information relating to the valuation of the decedent's stock. (If more space is needed,insert additional sheets of the same size.) 1W4698 2.eee REV-1505 EX.(11-11) SCHEDULE C-1 pennsylvania DEPARDOENr#REVENUE CLOSELY-HELD CORPORATE M SIDENTCE EDENTNRN STOCK INFORMATION REPORT RNEWArDECEDENT ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 1. Name of Corporation sun Enterprises, Inc. State of Incorporation pA Address 6677 Carlisle pike Date of incorporation 6/10/1963 City Mechanicsburg State PA ZIP Code 170SO Total Numberof Shareholders 1 2. Federal Employer ID Number 23-1629367 Business Reporting Year 12/31/2,012 3. Type of Business Holding Company ProducUServiceAutomotive 6 Various Services 4' STOCK TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY TPE DECEDENT DECEDENT'S STOCK Common Voting 100 0.00 100 5 24i 615.67 Preferred $ Provide all rights and restrictions pretaining to each class of stock. S. Was the decedent employed by the corporation?, , , , , , , , , , 11 , , , , , , , , , , , , , N Yes ❑ No If yes,Position president_ Annual Salary $ 12 000.00 Time Devoted to Business 5% 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . ❑Yes Q No If yes,provide amount of indebtedness $ 0.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. . . . . Yes ❑ No If yes, Cash Surrender Value $ 396 990.53 Net proceeds payable $ 396,990.53 Owner of the policy Sun Flaternri ses Inc. S.' Did the decedent sell or transfer stock In this company within one year prior to death or within two years if the date of death was pr or to 12.31-827 ❑ Yes ❑X No If yes, ❑ Transfer ❑ sale Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, , ❑ Yes X❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . ❑Yes ❑X No If yes,provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death?. . . . . • . . • • . . X❑Yes ❑ No If yes,provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .®Yes ❑ No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for eech interest. THE FOLLOWING • t THIP�SCHEDULE A. Detailed calculations used In the valuation of the decedent's stork. B. Complete copies of financial statements or federal corporate Income lax returns(Form 1120)for the year of death and four preceding years. C. If the corporation owned real estate,submit a list showing the complete addressles and estimated fair market values.If real estate appraisals have been secured,attach copies. D. List of principal stockholders at the date of death,number of shares held and their relationships to the decedent. E List of officers,their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid * Any other information relating to the valuation of the decedent's stock. (If more space is needed,Insert additional sheets of the some size.) nW4608 2,000 REV-0505 Ex x(11.11) SCHEDULE C-1 Pennsylvania DEPARTMENT OF REVENUE CLOSELY-HELD CORPORATE NSIDENT DECEDENT E TAX RETURN URN RESOENrdE STOCK INFORMATION REPORT ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 1. Name of Corporation Sun Motor imports Inc. State of Incorporation pA Address 6677 Carlisle Pike Date of Incorporation 5/24/2001 City Mechanicsburg State pA ZIP Code 17050 Total Numbeftof Shareholders 2 2. Federal Employer ID Number 25-1889987 Business Reporting Year 12/31/2012 3. Type of Business Retail/Sales P roduct/Service Automotive Sales 6 Services 4. TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE STOCK Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK Common Voting 10,000 0.00 5,000 655 000.00 Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporation?. . . . . . . . . . . . . . . . . . . . . . . . . I] Yes ❑ No If yes, Position president/Treas Annual Salary $ 50.000.00 Time Devoted to Business 108 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes [g] No If yes, provide amount of indebtedness $ 0.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. . . . . ❑ Yes ® No If yes, Cash Surrender Value $ 0.00 Net proceeds payable $ 0.00 Owner of the policy 8. Did the decedent sell or transfer stock In this company within one year prior to death or within two years if the date of death was prior to 12-31-827 ❑ Yes ❑R No If yes, ❑ Transfer ❑ Safe Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, , ❑X Yes ❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [g Yes ❑ No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? . . . . . . . . . . . . ❑ Yes ❑K No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .❑ Yes ® No If yes, report the necessary Information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or federal corporate income tax returns(Form 1120)for the year of death and four preceding years. G If the corporation owned real estate,submit a list showing the complete address/es and estimated fair market valuels.If real estate appraisals have been secured,attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationships to the decedent. E List of officers,their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those dedared and unpaid. G Any other Information relating to the valuation of the decedent's stock (If more space is needed,insert additional sheets of the same size.) 1W4696 2.000 REV-1505 a-(11.11) SCHEDULE C-1 pPAR sOF REVENUE vania DEPPRTNEMOF CLOSELY-HELD CORPORATE RESCE INHEMANCE ED RETURN STOCK INFORMATION REPORT RESIDEM DECEDENT ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 1. Name of Corporation SAV TT . LLC State of Incorporation LLc — IL Address 6677 Car] ;.1 Pike Date of Incorporation 5/14/1997 City Mechanicsburg State pA ZIP Code 17055 Total Number of Shareholders 2 2. Federal Employer ID Number 2-1-2902337 Business Reporting Year 12731/2012 3. Type of Business Rental Product/ServiceReal Estate 4. TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE STOCK Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY TPE DECEDENT DECEDENT'S STOCK Common Voting 0 0 $ 4 ,710,252.00 Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporation?, . . , , , . . . . . . ❑ Yes [91 No If yes, Position Annual Salary $ 0.00 Time Devoted to Business 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . N Yes ❑ No If yes, provide amount of indebtedness $ - 475.000.00 7. Was there life insurance payable to the corporation upon the death of the decedent?, . . . . ❑ Yes ® No If yes,Cash Surrender Value $ 0.00 Net proceeds payable $ 0.00 Owner of the policy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-827 ❑ Yes ❑X No If yes, ❑ Transfer ❑ Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers andfor sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?, ❑ Yes X❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑x No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? • • • • • • . . . . . . ❑X Yes ❑ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts teeived. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .❑ Yes ® No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used in the valuation of the decedent's stack. B. Complete copies of financial statements or federal corporate Income tax returns(Form 1120)for the year of death and four preceding years. C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market values.If real estate appraisals have been secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationships to the decedent. E List of officers,their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G Any other information relating to the valuation of the decedent's stack (If more space is needed,insert additional sheets of the same size.) t W4695 2.000 REV. W5 Ex.(11.11) SCHEDULE C-1 pennsylvania CEP EOF RVNUE CLOSELY-HELD CORPORATE Y.MERRMICEEDENTTURN STOCK INFORMATION REPORT RHEMA OE TAXR ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 1. Name of Corporation Orland Park BMW aka Evergreen Motor State of Incorporation PA Address 4444 Carlisle Park Date of Incorporation 3/22/1994 City Camp Hill State pA ZIP Code 17011 Total Number of Shareholders 1 2. Federal Employer ID Number 25-1733427 Business Reporting Year 12/31/2012 3. Type of Business Retail/Sales ProducUServiceAutomobiles 4' STOCK TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK 1 Common Voting**** 100 *VALUE INC IO ED IN SVNO&NTER. Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the corporation?. . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes [K No If yes, Position Annual Salary $ 0.00 Time Devoted to Business 6. Was the corporation indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . ❑X Yes ❑ No If yes, provide amount of indebtedness $ 954.601.00 7. Was there life insurance payable to the corporation upon the death of the decedent?. . . . . ❑ Yes © No If yes, Cash Surrender Value $ 0.00 Net proceeds payable $ 0.00 Owner of the policy 8. Did the decedent sell or transfer stock In this company within one year prior to death or within two years If the date of death was prior to 12-31-82? ❑ Yes ❑ No If yes, ❑ Transfer ❑ Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death?. , ❑ Yes X❑ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X No If yes, provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? . . . . . . . . . • • • ❑X Yes ❑ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .❑ Yes ® No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or federal corporate Income tax returns(Form 1120)for the year of death and four preceding years. C. If the corporation owned real estate,submit a list showing the complete addressles and estimated fair market valuels. If real estate appraisals have been secured,attach codes. D. List of principal stockholders at the date of death,number of shares held and their relationships to the decedent. E List of officers,their salaries,bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G Any other information relating to the valuation of the decedent's stock (If more space is needed,Insert additional sheets of the same size.) 1W4698 20W REV.1596 Ex.(12.11) pennsylvania SCHEDULE C-2 DEPARTIENT OF REVENUE PARTNERSHIP MERITFNCE TAX RETURN INFORMATION REPORT RESIDENT DECEDENT ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 1. Name of Partnership $gy.r 114 As ociates Date Business Commenced 9/3/1996 Address y570 carjl i s1 a Pike Business Reporting Year 12/31 /2n12 City Mechanicsburg Slate, PA Zip Cade 17055 2. Federal Employer ID Number 4 6-6531500 3. Type of Business Renrsl Product/Service Real Estate 4. Decedent was a ❑ General E Limited partner. If decedent was a limited partner,provide initial investment $ 300.00 5'7 PERCENT PERCENT BALANCE OF PARTNER NAME I OF INCOME OF OWNERSHIP CAPITAL ACCOUNT I A. Hallmark Buildin Cam an 0 0.5000 0.00 B. Joselph D. Snyder 0 49.5000 0.00 C. Klarg S. Sundarlancl 0 49.5000 D. Sun Enterprises- 0 . 500 1 0 . 09 6. Value of the decedent's interest $ 0.00 7. Was the partnership indebted to the decedent?, , , , , , , , , , , , , , , , , , , , , , ❑ Yes ® No If yes,provide amount of indebtedness $ 0 00 6. Was there life insurance payable to the partnership upon the death of the decedent? . ❑ Yes ® No If yes, Cash Surrender Value$ 0.00 Net proceeds payable $ 0.00 Owner of the policy 9. Did the decedent sell or transfer an interest In this partnership within one year prior to death or within two years if the date of death was prior to 12-31-82? ❑ Yes (@ No If yes, ❑ Transfer ❑ Safe Percentage transferred/sold 0 0000 Transferee or Purchaser Consideration $ 0.00 Date Attach a separate sheet for additional transfers and/or sales. 10. Was there a written partnership agreement in effect at the time of the decedent's death? . . . , , , ® Yes ❑ No If yes,provide a copy of the agreement. 11. Was the decedent's partnership interest sold?. . . . . . . . . . . . . . ❑ Yes Q No If yes, provide a copy of the agreement of sale,etc. 12. Was the partnership dissolved or liquidated after the decedent's death?. . . . . . . . . . . . . . . . ❑ Yes No If yes,provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners?. . . . . . . . ® Yes ❑ No tf yes,explain Decedent was owner of Sun Enterprises formerly Sun Investments. Inc. _ 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . ❑ Yes 19 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used In the valuation of the decedent's partnership interest. B. Complete copies of financial statements or federal partnership Income tax returns(Form 1065)for the year of death and four preceding years. C. if the partnership owned real estate, submit a list showing the complete addresses and estimated fair market valuers. if real estate appraisals have been secured,attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. iw4690 2.000 REV-1507 EX*(698) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RESIDENT DECEDENT RECENABLE ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 All property Jolntlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 979,872 Par Promissory Note dated 10/31/2012 Daniel K. Sunderland (Maker) and Klare S. Sunderland (Payee) . Balance as of 10/31/2012 $979,872.00. 979,872.00 Interest accrued to 1/6/2013 1,671.49 2 228,384.83 Par Note dated 07/12/2007 Triple D. Clearfield LLC (Maker) and Klare S. Sunderland (Payee) . Balance as of 12/12/2012 $228,384.83. 228,384.83 Interest accrued to 1/6/2013 791.01 3 1,173,145.89 Par Promissory Note dated 01/01/2007 Daniel K. Sunderland (Maker) and Klare S. Sunderland (Payee) . Balance as of 12/31/2012 was $1,173,145.89. 1,173,145.89 Interest accrued to 1/6/2013 963.55 4 400,000 Par Note dated 07/01/1997 Orland Motor Cars, Inc. (Maker) . and Klare S. Sunderland (Payee) . Balance as of 12/31/2012 was $400,000.00. - 400,000.00 Interest accrued to 1/6/2013 328.54 5 475,000 Par Note dated 11/30/2012 SAV II (Maker) and Klare S. Sunderland (Payee) . Balance as of 11/30/2012 was $475,000.00. 475,000.00 Interest accrued to 1/6/2013 962.41 6 954,601 Par Note Orland Park BMW aka Evergreen Motor Cars, Inc. (Maker) and Klare S. Sunderland (Payee) . Balance as of 12/31/2012 was $954,601.00. 954,601.00 Interest accrued to 1/6/2013 784. 60 TOTAL(Also enter on line 4,Recapitulation) $ 4,216,505.32 3 W46AC 1.000 (If more space is needed,insert additional sheets of same size) REV-1505 EX.(05-127 pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. (RESIDENT ECEENTTUR" PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Klare S Sunderland 21 13 00074 Include the proceeds of litigation and the dale the proceeds vmre received by the estate. All property joint) owned with right of sui-Vivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Checking Acct. No. 82864802 298,201.70 Interest accrued to 1/6/2013 0.33 2 M&T Checking Acct. No. 28849884 1,526.85 Interest accrued to 1/6/2013 0.02 3 Susquehanna Checking Acct. No. 1710022045 34,536.65 Interest accrued to 1/6/2013 1.28 4 Social Security Payment due at DOD 3,012.00 5 Household and personal property bequeathed to Decedent's three children, in equal shares in accordance with Item 1(a) of Decedent's Will. 4,342.00 Valued per appraisal of Hobbie Auctions attached. 6 1932 Chevrolet Confederate VIN 12RA0731058 30,000.00 Valued at selling price. 7 1955 Chevrolet Belair VIN VC558125789 _ 10,000.00 Valued at selling price 8 Household and personal articles to be sold in accordance with Item 1(d) of Decedent's Will. 9,305.00 Valued per appraisals of Hobbie Auctions attached. 9 Celtic Healthcare of Carlisle Refund Health Services 500.00 10 Refund, Illinois Treasurer, 2011 Income Taxes 768.00 11 Comcast Cable, refund 110.30 12 ADT Refund 15.51 13 Highmark Blue Shield Refund Ambulance Service 5,207.35 14 Illinois Treasurer, refund 2012 income taxes 13,200.00 Total from continuation schedules 999,872.86 TOTAL(Also enter on line 5,Recapitulation) 5 1,410,599.85 2w45AD 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Klare S Sunderland 21 13 00074 Schedule E (Page 2) Item Value at Date No. Description of Death 15 PA Department of Revenue, refund, 2012 income taxes 10,453.00 16 Decedent's one-half capital gains refund receivable from New Jersey on the sale of New Jersey joint real property. 37,766.50 17 Salary from Sun Motor Sport, Inc. BMW, 1/18/213 paycheck 1,673. 63 18 Salary, Sun Motor Cars, Inc. , 1/18/2013 paycheck 1,671.63 19 Salary, Sun Motor Imports, Inc. 01/18/2013 paycheck 724.38 20 Travelers, refund of homeowners' insurance premium upon cancellation of policy 9,026.00 21 IRS - Refund receivable, 2012 Amended Federal Income Tax 898,560.00 22 Travelers, insurance refund 95.00 23 Gunn Mowery, LLC, refund, cancellation of Policy #XUL3000078C 1,616.07 24 Illinois Treasurer, refund 2012 income taxes 34,269.00 Estimated refund for amended 2012 income taxes. 25 ADT, Refund 152.87 26 Citibank, N.A. , refund for credit balance on Acct. #7395 99.76 27 RLI, policyholder refund 814.00 28 J. Byrne - Insurance premium refund for 102 119th Street, Stone Harbor, NJ (Total refund $5,902.05 with 1/2 payable to Lea Sunderland) . 2,951.02 Total (Carry forward to main schedule) 999,872.86 REV-1510 EX+(08-09) SCHEDULE G pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Klare S Sunderland 21 1300074 This schedule must be completed and filed if the answer to any of questions i through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM W1ILETFEW EOF TIET FEREE,TWIR REUnorsHP TO DECEDENT Aro DATE OF DEATH % DECO'S EXCLUSION TAXABLE NUMBS TE DATE OF TRNS'ER ATTOLHACOFY OF TIE DEED FOR REAL ESTATE. VALUEOFASSET INTEREST IF APPLICABLE VALUE 1 The Klare S. Sunderland Revocable Trust dated August 13, 1998, as amended and restated. 7,558,100. 62 100.0000 0.00 7,558,100.62 Valued per attached schedule. 2 Oppenheimer IRA Acct. No. A87-0911177-All Beneficiaries: Juniata College-$750,000.00 Daniel K. Sunderland (Son) 19% Donna S. Benson (Daughter) 19% Debra K. Ritchey(Daughter) 19% West Shore Evangelical Free Church - 17% Josh McDowell Ministry c/o Campus Crusade for Christ as benefit for Josh McDowell Ministry - 12% Teen Challenge - 7% Brooklyn Tabernacle - 7% 1,166,659.41 100.0000 0.00 1,166,659.41 Valued per attached schedule. 3 Gift to Margaret A. Stapf, Friend, on 12/27/2012 50,000.00 100.0000 3,000.00 47,000.00 4 Gift to Daniel K. Sunderland, Son, on 10/31/2012 - 20 Units of SAV, Ltd. 1,510,960.00 100.0000 3,000.00 1,507,960.00 5 Gift to The Klare S. Sunderland Irrevocable Trust on 10/31/2012 for benefit of Donna Benson, Daughter - 20 Units of SAV, Ltd. 1,510,960.00 100.0000 3,000.00 1,507,960.00 6 Gift to the Klare S. Sunderland Irrevocable Trust for benefit of Debra Ritchey, Daughter, on 10/31/2012 - 20 Units of SAV, Ltd. 1,510,960.00 100.0000 3,000.00 1,507,960.00 7 Cash gift to Daniel K. Sunderland, Son, on 01/02/2013 14,000.00 100.0000 3,000.00 11,000.00 Total from continuation sched les . . . . 46,000.00 TOTAL(Also enter on line 7, Recapitulation)$ 13 352 640.03 If more space is needed,use additional sheets of paper of the same size. 9 W40AF 2.000 Estate of: Klare S Sunderland 21 13 00074 Schedule G (Page 2) Item DOD Value Taxable No. Description of Asset 8 Interest Exclusion Value 8 Cash gift to Donna Benson, Daughter, on 01/02/2013 14,000.00 100.0000 3,000.00 11,000.00 9 Cash gift to Debra Ritchey, Daughter, on 01/02/2013 14,000.00 100.0000 3,000.00 11,000.00 10 Cash gift to Kerry Sunderland, Daughter-in-law, on 01/02/2013 11,000.00 100.0000 3,000.00 8,000.00 11 Cash gift to Alan R. Benson, Son in-law, on 01/02/2013 11,000.00 100.0000 3,000.00 8,000.00 12 Cash gift to Donald M. Ritchey, Son-in-law, on 01/02/2013 11,000.00 100.0000 3,000.00 8,000.00 Total (Carry forward to main schedule) 46,000.00 REV-1511 EX+(1609) pennsylvania SCHEDULE H DEPARTMENTOF REVENUE FUNERAL EXPENSES AND INNER ITANCE TAX RETURN ADMINISTRATIVE COSTS RESIOENTDECEDENT ESTATE OF FILE NUMBER K1_are S Sunderland 21 13 00074 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: 1. Gingrich Memorials Inscription on cemetery memorial 150.00 Total from continuation schedules . . . . . . . . . 32,313.01 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 75,000.00 Name(s)of Personal Representative(s) Jack F. Hurley_, Jr. Street Address P.O. Box 1146 City Harrisburg State PA ZIP 17108-1146 Year(s)Commission Paid: 2013 and 2014 2. Attorney Fees: 300,000.00 3. 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 4. Probate Fees: 5. Accountant Fees: 20,000.00 6. Tax Return Preparer Fees: 7. 1 Estimated expense to file accounting. 19,000.00 2 Waggoner Frutiger & Daub LLP Accounting services, Invoice No. 38196 524.00 Total from continuation schedules . . . . . . . . . 406,675.55 TOTAL(Also enter on Line 9,Recapitulation) $ B53,662.56 9W46AC 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Klare S Sunderland 21 13 00074 Schedule H Part 1 (Page 2) Item No. Description Amount 2 Malpezzi Funeral Home, funeral and burial expenses 19,416.26 3 McVeytown Fire Co. Auxilliary Funeral Dinner 780.00 4 Premier Caterers Private Funeral Dinner 8,951.75 5 Gingrich Memorials Fee for Head Stone 3,165.00 Total (Carry forward to main schedule) 32,313.01 Estate of: Klare S Sunderland 21 13 00074 Schedule H Part 7 (Page 2) 3 Waggoner Frutiger & Daub LLP Accounting services, 05/09/2013-08/28/2013. Invoice No. 37710 1,700.00 4 Walters Appraisal Services Appraisal for 7 Deerburn Court property, Silver Spring Township, Mechanicsburg, PA 1,500.00 5 PPL Utilities, service to 7 Deerburn Court property 2,366.47 6 Waggoner Frutiger & Daub LLP Accounting services, 02/04/2013-04/02/2013; Preparation of 2012 Federal and PA Income tax returns Invoice No. 37224 9,900.00 7 Waggoner Frutiger & Daub LLP Accountant Services from 01/16/2013 to 01/31/2013 Invoice No. 35208 6,100.00 8 Butler Burgher Group Appraisal of Orland Park Motor Cars, Inc. property owned by SAV II. 2,750.00 9 Walters Appraisal Services Appraisal for Lots 96, 101 and 103 Silver Spring Township Mechanicsburg, PA 1,500.00 10 Butler Burgher Group Appraisal of Orland Park Motor Cars, Inc. property owned by SAV II. 2,750.00 11 PA Water, service to 7 Deerburn Court property 351.01 12 Walters Appraisal Services Appraisal for 1924 Market Street owned by Sun Enterprises. 2,500.00 13 Hobbie Auctions Appraisal of additional items located at 6691 Carlisle Pike, Mechanicsburg, PA. 200.00 14 M&T Bank fees for duplicate statements 24.00 Total (Carry forward to main schedule) 31,641.48 Estate of: Klare S Sunderland 21 13 00074 Schedule H Part 7 (Page 3) 15 Hobbie Auctions Appraisal of Personal Property. 250.00 16 UGI Gas, Acct. #218551154916, service to 7 Deerburn Court property 1,078.60 17 Butler Burgher Group Appraisal of Orland Park Motor Cars, Inc. property owned by SAV II. 2,750.00 18 Jason Gossard House duties 127.50 19 OCD Consulting, LLC Non-refundable deposit for Marketing Agreement for BMW of Orland Park 5,000.00 20 Sun Motor Cars, Inc. Refund for unused portion of Universal Underwriters Ins. for the Trust 2,889.75 21 PA Dept of Revenue Acct. 19271923 4th Quarter State Tax 48. 63 22 Duty's Lock, Safe & Security Change locks at 7 Deerburn Court property 422.02 23 Deluxe Checks Estate checks 99.25 24 Penn Waste, Inc. Service to 7 Deerburn Court 38.20 25 Sherry Miller, Tax Collector 2013 County Real Estate Tax Vacant Land Mifflin County, PA 295.11 26 ADT Security Services, service to residence Quarterly Fee for security system at 7 Deerburn 174.15 27 Charles W. Sando, Jr. Appraisal of 2 vehicles 175.00 28 Clearwater Pool Care, Inc. Pool service to 7 Deerburn Court property 1,441.35 Total (Carry forward to main schedule) 14,789.56 Estate of: Klare S Sunderland 21 13 00074 Schedule H Part 7 (Page 4) 29 Gould Carpet Cleaning, carpet cleaning lower level, 7 Deerburn Court in preparation for sale. 600.00 30 Mechanicsburg Flooring Company, repairs to 7 Deerburn Court property: replace tile in basement bath, grout, 231.25 31 Greenspoon, Marder, PA, transfer time share to Estate 2,100.00 32 Deloitte Financial Advisory Services LLP, valuation of Affinity shares 1,850.00 33 Adjustment outside closing on sale of 7 Deerburn Court property: Pinnacle Land Transfer, repair 6,500.00 escrow. 34 Adjustment outside closing on sale of 7 Deerburn Court property: Raza 6 Shumila Khan, seller assist/seller credit 6,500.00 35 Net expenses of sale, 7 Deerburn Court, Mechanicsburg, PA, per settlement sheet 88,174.84 36 Cardmember Services, estate expenses 2,610.16 37 Real Property Advisors, Inc. , appraisal reports: 8430 W. 159th St. and 8470 W. 159th St. , owned by 6,500.00 SAV II. 38 TJX Rewards/GECRB, balance due for bathroom fixtures 439.73 39 Mary Lyon, cleaning 7 Deerburn Court and cleaning supplies 1,035.13 40 Boyer 6 Ritter LLP - Valuation of Estate's interests in Orland Park Motor Cars, Inc. ; Sun Motor Cars, Inc; Sun Motor Sports; Inc. ; Sun Motor Imports, Inc. ; Evergreen Motors, Inc. 66,600.00 41 Bookwalter Painting, repairs to 7 Deerburn Ct. in preparation for sale 27,950.00 42 O.A. Thomas Landscaping, Inc. , Lawn service to 7 Deerburn Ct. 2,828.35 43 Everett R. Clark, preparing real estate for sale 10,000.00 Total (Carry forward to main schedule) 223,919.46 Estate of: Klare S Sunderland 21 13 00074 Schedule H Part 7 (Page 5) 44 Silver Spring Twp. Authority, sewer service to 7 Deerburn Court 168.13 45 Reza Kahn, repairs to irrigation system at 7 Deerburn Court property 750.00 46 Conscientious Cleaners Cleaning services, 7 Deerburn Court 695.63 47 Margaret A. Stapf, reimbursement for expenses at 7 Deerburn Court 138.32 48 Blue Diamond Pool Service, service pool at 7 Deerburn Court per invoice #13-034 719.59 49 Essis & Sons, Inc. Carpeting, 7 Deerburn Court in preparation for sale 22,000.00 50 Lot #101, expenses of sale 1,177. 01 51 Lot #103, expenses of sale 3,763.30 52 Lot #96, expenses of sale 1,178.07 53 Heritage Builders, repairs to 7 Deerburn Court in preparation for sale 23,011.00 54 Illinois Department of Revenue - 2012 personal income tax due 71,324.00 55 Additional probate fees. 11,400.00 Total (Carry forward to main schedule) 136,325.05 REV-1512 EX,(12-12) pennsylvania SCHEDULE I DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX REruRN MORT RESIDENT DECEDENT L GAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Messiah Lifeways at Messiah Village Medical - Emergency Call 8 24 2 M&T Bank Commercial Loan, Acct No. 9948084351-240 . 2,996,041. 67 3 Comcast Cable, service to residence 7 Deerburn Court 207.84 4 PPL Utilities, service to 7 Deerburn Court property 473.38 5 Penn Waste, Inc. Service to 7 Deerburn Court 38.20 6 West Shore EMS, ambulance service 171.17 7 Daley Zucker Meilton & Gingrich LLC, fees for divorce attorney 9,333.40 8 Rhoads & Sinon LLP Legal Fees. Invoice No. 345157 dated 12/19/2012 (pre- death services) 15,402.50 9 Cardmember Services, balance due on credit card account 39.99 10 PA Water, service to 7 Deerburn Court property 79.74 11 Barbush & Hoffman, tax services Tax Services 900.00 12 Sun Motor Cars, Inc. Reimbursement of expenses 70.95 13 Rhoads & Sinon LLP Estate Planning (pre-death) 3,603.30 14 Sun Motor Cars, Inc. Purchase car for ex-spouse pursuant to Divorce Settlement 25,051.50 15 UGI Gas, Acct. #218551154916, service to 7 Deerburn Court property 294.47 Total from continuation schedules 10,246,035.52 TOTAL(Also enter on Line 10,Recapitulation) $ 13 297 751.87 2w4EAH 2.000 If more space is needed, insert additional sheets of the same size. Estate of: Klare S Sunderland 21 13 00074 Schedule I (Page 2) Item No. Description Amount 16 Waggoner Frutiger & Daub LLP Accountant Service from 11/12/2012 to 12/18/2012 Invoice No. 35136 2,100.00 17 Pinnacle Health Medical bill 197.00 18 Fulton Bank - Commercial Loan Acct. No. 0001-9713297-0101 4,255,534.78 19 F&M Trust Loan No. 6108651-102 Line of Credit 3,004,188. 96 20 Susquehanna Bank Loan No. 4000006933 2,003,333.34 21 Wells Fargo Mortgage Loan No. 0004122150 Mortgage on real property, 7 Deerburn Court, Mechanicsburg, PA 366,325.26 22 Fulton Bank Loan No. 00001-7151754-0001 Decedent is responsible for 50% of the debt (total debt $1,962,279.34) . FMV of real estate owned is $1,790,000. Total loss of $164,153. Route 114 Assocaites is responsible for the remaining 50%. 87,076.50 23 Pinnacle Health To Accounts Recovery for outstanding bill from 03/05/2012 100.00 24 PA Unemployment Comp 4th Quarter 91.82 25 Cumberland Co. Tax Claim Bureau 4th Quarter Employer Quarterly Return 23.39 26 Rosa Lucidon, caregiver Replacement check for one issued prior to death 1,000.00 27 Holy Spirit Hospital, balance due 20.00 28 Barbush & Hoffman, tax services Tax services 2,700.00 Total (Carry forward to main schedule) 9,722,691.05 Estate of: Klare S Sunderland 21 13 00074 Schedule I (Page 3) Item No. Description Amount 29 Citi Cards, balance due on credit card account 669.17 30 Messiah Lifeways at Messiah Village Nursing Care 360.00 31 Marriott Vacation Club 2013 maintenance fees 1,207.78 32 Quality Cleaners Oustanding debt for Dry Cleaner 26.55 33 Lower Allen Twp. Medical Service Patient transport on 3/5/2012 637.80 34 West Shore Country Club 100.00 35 Check clearing Susquehanna Bank Acct. #2045 after death 245.36 36 Rosa Lucidon, final invoice, nursing services, 12/1/2012-1/8/213, including cleaning of apartment and removal of medical equipment 13,835. 94 37 Cumberland County Tax Bureau, 2012 local tax 819.00 38 Community Life Team, Inc. , ambulance service 109.00 39 UGI, service to Apt. 2, Camp Hill 14.05 40 UGI, service to Apt. 1, Camp Hill 91.82 41 Lea R. Sunderland Balance due under divorce settlement. 300,000.00 42 Silver Spring Twp. Authority, sewer service to 7 Deerburn Court 137.00 43 Cumberland County Tax Bureau - check cleared after death. 1,600.00 44 Conscientious Cleaners Cleaning services, 7 Deerburn Court 2,491.00 45 United States Treasury - 2012 Estimated federal income tax payment. 150,000.00 46 Mike Benson - gift, check cleared after death. 300.00 Total (Carry forward to main schedule) _ 472,644.47 Estate of: Klare S Sunderland 21 13 00074 Schedule I (Page 4) Item No. Description Amount 47 Jennifer Benson - gift, check cleared after death. 300.00 48 Eric Benson - gift, check cleared after death. 300.00 49 Margaret A. Stapf - gift, cleared after death. 50,000.00 50 Rosa Lucidon - gift, check cleared after death. 100.00 Total (Carry forward to main schedule) 50,700.00 REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: Klare S Sunderland FILE NUMBER: 21 13 00074 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS(Include outright spousal distributions and transfers under Sec.9116(a)(1.2).) 1. Daniel K. Sunderland 1 Truffle Glen Road Mechanicsburg, PA 17050 General Bequests: 3,079,165.28 Social Security Payment due at DOD Inventory Value: 1,004.00 Household and personal property bequeathed to Decedent's three children, in equal shares in accordance with Item 1 (a) of Decedent's Will. Inventory Value: 1,447.33 Cash gift to Daniel K. Sunderland, Son, on 01/02/2013 Inventory Value: 11,000.00 ENTER DOLLARAMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 19 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAX ABLEDISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1 See Attached 1 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 929,163.57 9W46Ai 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 1 (Page 2) _ Item No. Description Relation Amount 1 Gift to Daniel K. Sunderland, Son, on 10/31/2012 - 20 Units of SAV, Ltd. Inventory Value: 1,507,960.00 One Third of Residue: 2,800,668.26 Son 7,401,244.87 2 Donna K. Sunderland Benson 261 Valley Road Etters, PA 17319 General Bequests: 79,165.28 Social Security Payment due at DOD Inventory Value: 1,004.00 Household and personal property bequeathed to Decedent's three children, in equal shares in accordance with Item 1 (a) of Decedent's Will. Inventory Value: 1,447.33 Cash gift to Donna Benson, Daughter, on 01/02/2013 Inventory Value: 11,000.00 Gift to The Klare S. Sunderland Irrevocable Trust on 10/31/2012 for benefit of Donna Benson, Daughter - 20 Units of SAV, Ltd. Inventory Value: 1,507,960.00 Daughter 1,600,576. 61 Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 1 (Page 3) Item No. Description Relation Amount 3 Debra S. Ritchey 1608 Liz Burns Place Mechanicsburg, PA 17055 General Bequests: 79,165.28 Social Security Payment due at DOD Inventory Value: 1,004.00 Household and personal property bequeathed to Decedent's three children, in equal shares in accordance with Item 1 (a) of Decedent's Will. Inventory Value: 1,447.34 Cash gift to Debra Ritchey, Daughter, on 01/02/2013 Inventory Value: 11,000.00 Gift to the Klare S. Sunderland Irrevocable Trust for benefit of Debra Ritchey, Daughter, on 10/31/2012 - 20 Units of SAV, Ltd. Inventory Value: 1,507,960.00 Daughter 1,600,576.62 4 Trust £/b/o Debra K. Ritchey, ART. IV General Bequests: 3,000,000.00 One Third of Residue to Trust f/b/o Debra K. Ritchey, ART. IV: 2,800,668.34 Trust 5,800,668.34 5 Trust f/b/o Donna S. Benson, ART. IV General Bequests: 3,000,000.00 One Third of Residue to Trust f/b/o Donna S. Benson, ART. IV: 2,800,668.26 Trust 5,800,668.26 6 Trust f/b/o children of Alan and Donna Benson, ART III(C) General Bequests: 400,000.00 Trust 400,000.00 Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 1 (Page 4) Item No. Description Relation Amount 7 Kerry Sunderland 1 Truffle Glen Road Mechanicsburg, PA 17050 Gift to Kerry Sunderland, Daughter in-law, on 01/02/2013 Inventory Value: 8,000.00 Daughter-in-law 8,000.00 8 Trust u/ART. III(D)f/b/o Laura K. ' Ritchey General Bequests: 100,000.00 Trust 100,000.00 9 Trust u/ART. III(D)f/b/o Rebecca L. Sedler General Bequests: 100,000.00 Trust 100,000.00 10 Trust u/ART. III(D)f/b/o Ryan C. Ritchey General Bequests: 100,000.00 Trust 100,000.00 it Trust u/ART. III(D)f/b/o Jordan E. Sunderland General Bequests: 100,000.00 Trust 100,000.00 12 Trust u/ART. III(D)£/b/o Jessica L. Sunderland General Bequests: 100,000.00 Trust 100,000.00 13 Trust u/ART. III (D)f/b/o Matthew D. Sunderland General Bequests: 100,000.00 Trust 100,000.00 14 Rebecca L. Sedler 236 Broadway SE Isanti, MN 55040 Under Article III(D) of the Klare S. Sunderland Revocable Trust dated 08/13/1998 held in trust under Article V Inventory Value: $100,000.00 Granddaughter 100 000.00 Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 1 (Page 5) Item No. Description Relation Amount 15 Ryan C. Ritchey 1608 Liz Burns Place Mechanicsburg, PA 17055 Under Article III (D) of the Klare S. Sunderland Revocable Trust dated 08/13/1998 held in trust under Article V Inventory Value: $100,000.00 Grandson 100,000.00 16 Jordon E. Sunderland 1 Truffle Glen Road Mechanicsburg, PA 17050 Under Article III(D) of the Klare S. Sunderland Revocable Trust dated 08/13/1998 held in trust under Article V Inventory Value: $100,000.00 Grandson 100,000.00 17 Jessica L. Sunderland . 1 Truffle Glen Road Mechanicsburg, PA 17050 Under Article III(D) of the Klare S. Sunderland Revocable Trust dated 08/13/1998 held in trust under Article V Inventory Value: $100,000.00 Granddaughter 100,000.00 18 Matthew D. Sunderland 1 Truffle Glen Road Mechanicsburg, PA 17050 Under Article III(D) of the Klare S. Sunderland Revocable Trust dated 08/13/1998 held in trust under Article V Inventory Value: $100,000.00 Grandson 100,000.00 Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 1 (Page 6) Item No. Description Relation Amount 19 Laura K. Ritchey 123 South Market Street Mechanicsburg, PA 17055 Under Article III(D) of the Klare S. Sunderland Revocable Trust dated 08/13/1998 held in trust under Article V Inventory Value: $100,000.00 Granddaughter 100 000.00 20 Donald M. Ritchey ' 1608 Liz Burns Place Mechanicsburg, PA 17055 Gift to Donald M. Ritchey, Son-in- law, on 01/02/2013 Inventory Value: 8,000.00 Son-in-law 8,000.00 21 Alan R. Benson 261 Valley Road Etters, PA 17319 Gift to Alan R. Benson, Son-in-law on 01/02/2013 Son-in-law 8,000.00 22 Barbara Rives 1318 Riata Road Abilene, TX 79602 Forest Land in Oliver Twp. , McVeytown, Mifflin Co. , PA Consisting of 25 acres+/- More fully described in Deed dated 10/16/1968 and recorded in Deed Book 180, pg 502; and, in Deed dated 05/27/1983 and recorded in Deed Book 271, pg 581 in the Office of the Recorder of Deed of Mifflin Co. Parcel No. 19, 06-119. Assessed Value of $16,500.00 x 1.8 common ratio = $29,700.00 Inventory Value: 29,700.00 Sister 29,700.00 Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 1 (Page 7) Item No. Description Relation Amount 23 Robert W. Neff 3221 Shellers Bend Road Unit 827 State College, PA 16801 General Bequests: 50,000.00 None 50,000.00 24 Paul Wislocky 1516 McCormick Drive Mechincsburg, PA 17055 General Bequests: 25,000.00 None 25,000.00 25 Jenne Wislocky 4075 Rufus King Court Enola, PA 17025 General Bequests: 25,000.00 None 25,000.00 26 Margaret A. Stapf 762 Maxele Lane Boiling Springs, PA 17007 General Bequests: 100,000.00 Gift to Margaret A. Stapf, Friend, on 12/27/2012 Inventory Value: 47,000.00 None 147,000.00 27 Mary Lyons 611 Lavina Drive Mechanicsburg, PA 17055 General Bequests: 50,000.00 None 50,000.00 28 Marissa Kjos 1881 Dogwood Trail Commerce Twp. , MI 48390 General Bequests: 12,500.00 None 12,500.00 29 Harrison Kjos 1881 Dogwood Trail Commerce Twp. , PA 48390 General Bequests: 12,500.00 None 12,500.00 Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 1 (Page 8) Item No. Description Relation Amount 30 Norman (Jamie) Kjos 1881 Dogwood Trail Commerce Twp. , MI 48390 General Bequests: 25,000.00 None 25,000.00 31 Audrey Hicks 40648 Lenox Park Novi, , MI 48377 General Bequests: 12,500.00 None 12,500.00 32 Adrian Hicks 40648 Lenox Park Novi, MI 48377 General Bequests: 12,500.00 None 12,500.00 33 Alexandra Hicks 40648 Lenox Park Novi, MI 48377 General Bequests: 12,500.00 None 12,500.00 34 Jimmy Hicks 40648 Lenox Park Novi, MI 48377 General Bequests: 50,000.00 None 50,000.00 35 Dr. Philip R. Thorne 221 South Filey's Road Dillsburg, PA 17019 General Bequests: 50,000.00 None 50,000.00 36 Thomas R. Kepple, Jr. 11052 Hidden Valley Drive Huntingdon, PA 16652 General Bequests: 50,000.00 None 50,000.00 37 Sam Gossard 238 Chesterfield Drive Palmyra, PA 17078 General Bequests: 50,000.00 None 50,000.00 Estate of: Klare S Sunderland 21 13 00074 Schedule J Part 2B (Page 1) Item No. Description Amount 1 Juniata College 1700 Moore Street Huntingdon, PA 16652-2196 Juniata College, Beneficiary share of Oppenheimer IRA 750,000.00 750,000.00 2 Teen Challenge P.O. Box 98 Rehrersburg, PA 19550 Teen Challenge Beneficiary share of Oppenheimer IRA (7%) 29,166.16 29,166.16 3 Brooklyn Tabernacle 290 Flatbush Avenue Brooklyn, NY 11217 Brooklyn Tabernacle, Beneficiary share of Oppenheimer IRA (78) 29,166.16 29,166.16 4 Josh McDowell Ministry c/o Campus Crusade for Christ P.O. Box 13100 Dallas, TX 75313 John McDowell Campus (Campus Crusade for Christ) , Beneficiary Share of Oppenheimer IRA (129) 49,999.14 49,999.14 5 West Shore Evangelical Free Church 1345 Williams Grove Road Mechanicsburg, PA 17055 West Shore Evangelical Free Church, Beneficiary share of Oppenheimer IRA (17%) 70,832.11 70,832.11 REV-141 Ex*(02.10) SCHEDULE M pennsylvania FUTURE INTEREST COMPROMISE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT Check Box 4a on REV-1500 ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 This schedule is appropriate only for estates of decedents who died after Dec.12,1982, This schedule is to be used for all future interests where the rate of tax that will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. indicate below the type of instrument that created the future interest and attach a copy tdfhe tax return. Will ❑X Trust ❑Other i. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY i.Benscn, Donna Daughter 8/6/1961 51 2,Ritchey, Debra S Daughter 5/28/1959 53 3. 4. S. Ii. For decedents who died on or after July L 1994,if a surviving spouse exercised or intends to exercise a right of withdrawal within nine months of the decedent's death, check the appropriate box below and attach a copy of the document in which the surviving spouse exercises such withdrawal fight. X Unlimited right of withdrawal ❑ Limited right of withdrawal III. Explanation of Compromise Offer: See attached statement. IV. Summary of Compromise Offer: 1.Amount of future interest . . . . . . . . ... . . . . . . . . . . $ 4,690,832.91 2. Value of Line 1 exempt from tax as amount passing to charities,etc. (Also include as part of total shown on Line 13 of REV-1500.) , , $ 0.00 3. Value of Line 1 assing to s ouse El appropriate tax rate Check one. 6%, 3°!0, u 0°fo , , , , , , , , , , , , , , , $ 0.00 (Also include as part of total shown on Line 15 of REV-1500.) 4. Value of Line i taxable at lineal rate Check one. F1 6%, X❑4.5°! , , , , , , , , , , , , , , , , , $ 4,690,832_.91 (Also include as part of total shown on Line 16 of REV-1500.) _ 5.Value of Line 1 taxable at sibling rate(12%) (Also include as part of total shown on Line 17 of REV-1500.) $ 0.00 6.Value of Line 1 taxable at collateral rate(15%) (Also include as part of total shown on Line 18 of REV-1500.) . . . . . . $ 0.00 7. Total value of future interest(sum of Lines 2 thru 0 must equal Line 1) . . . . . . . . . . . . . . . . . . . . $ 4,690,832.91 If more space is needed, use additional sheets of paper of the same size. 9w4eAN 2.000 Estate of Klare S. Sunderland Pennsylvania Inheritance Tax Return Attachment to Schedule M-Future Interest Compromise Background Pursuant to Article III(B) Decedent bequeathed the sum of$3,000,000 into the Daughter's Trust for his daughter, Debra K. Ritchey, and the same amount into an identical trust for the benefit of his daughter, Donna K. Sunderland-Benson. Pursuant to Article III(F) decedent bequeathed the remainder of his trust assets in equal thirds, one third of which passes to each Daughter's Trust. Article IV grants to each of Decedent's daughters the following rights with respect to her respective Daughter's Trust: • Net income for life. • Trustee may expend principal for the daughter's maintenance, support, medical and nursing care. • The daughter has the unlimited right to withdraw one-half of the principal upon attaining age fifty. . • The daughter is given a general testamentary power to appoint the remaining assets in the Daughter's Trust at the daughter's death. • In default of the exercise of the power of appointment the remainder of the trust passes to the daughter's issue,per stirpes. Each daughter has attained the age of fifty years and has exercised her right to withdraw half of the principal of her trust. Debra K. Ritchey has three children. Donna K. Sunderland-Benson has four children. Proposed Compromise Offer The Executors propose that each Daughter's Trust be taxed entirely at the rate of 4.5%. What does not pass to the Decedent's daughter under Article IV will most likely pass to her issue who are the natural objects of each daughter's bounty. Each daughter intends to appoint the remainder of the Daughter's Trust to her issue to the extent the assets are not utilized for the daughter's support, maintenance and health care. The Executors do not propose that any part of either trust be taxed as passing to persons other than Settler's issue nor do they seek to take any potential credit for any potential appointment of the remainder to charity. 940380.1 Estate of Klare S. Sunderland Pennsylvania Inheritance Return Attachment to Schedule M, Future Interest Compromise 1 Trust f/b/o Debra K. Ritchey Bequest $3,000,000.00 1/3 Residue $3,142,446.61 $6,142,446.61 Article IV B-distribute 1/2 to Debra K. Ritchey $3,071,223.31 $3,071,223.31 Remainder Factor (54 yr old) 0.77326 Future Interest Compromise $2,374,854.13 2 Trust f/b/o Donna K. Benson Bequest $3,000,000.00 1/3 Residue $3,142,446.61 $6,142,446.61 Article IV B-distribute 1/2 to Donna K. Benson $3,071,223.31 $3,071,223.31 Remainder Factor (51 yr old) 0.75409 Future Interest Compromise $2,315,978.78 $4,690,832.91 941855.1 FACTORS FOR A LIFE OR LIVES Interest Rate: 1.0 % Age: 51 . Payment Frequency: Annual Life Estate Factor: 0.24591 Remainder Factor: 0.75409 Annuity Factor: 24.5910 Adjustment Factor: 1.0000 Adjusted Annuity: 24.5910 FACTORS FOR A LIFE OR LIVES Interest Rate: 1.0 % Age: 54 Payment Frequency: Annual Life Estate Factor: 0.22674 Remainder Factor: 0.77326 Annuity Factor: 22.6740 Adjustment Factor: 1.0000 Adjusted Annuity: 22.6740