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HomeMy WebLinkAbout10-22-14 J 1505611185 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes �NHERITANCE TAX RETURN 21r 7�4 0�7 6 PO BOX 280601 Harrisburg,PA 1 7 1 28-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY O1,D82014 07221922 DecedenYs Last Name Suffix DecedenYs First Name M I �1ILLER RICHARD J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I MILLER GRETCHEN Z Spouse's Sociai 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 to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DAVID f1 • WATTS, JR • , ESQ • 717-237-5344 REGISTER OF WIILS USE ONLY ru C'� ;� 1= � First Line of Address C � r,� -.�. � c:a :7 1�D PINE STREET "; �? i.� _`� :;; ,-_ Second Line of Address . �. r., N � a '� - . N `�� PO BOX 1166 �= - � � .,;r � 'D�'�E Fi�ED � `"'7 City or Post Office State ZIP Code _., .� HARRISBURG PA 171,081166 , c,,.� r= " _ , �._ m .. � u� c�.� ►--� CorrespondenYs e-mail address: D W A T T S a�M W N • C 0 M 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,correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF ERSON RESPONSIBLE FOR FILING RETURN DATE ��Z G fG,d e�. .� �i%l.cx..-- �cz- �.?a �a'/f ADDRE 672 ST • JOHNS DRIVE CAMP HILL, PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE MCNEES WALLACE 8� NURICK LLC � td(��1� ADDRESS P . 0 • BOX 1166 HARRISBURG PA 17108-1166 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505611185 OM46473.000 1505611185 � � y / � 15�5611285 REV-1500 EX(FI) DecedenYs Social Security Number DecedenYSNarrie f`1ILLER RICHARD J RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . • 1. � • �0 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2 3,0 4 5,3 5 2 • 3 9 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , . . 3, � • �0 4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , q, � • �� 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , . . 5. 61,9 4 5 • 4 6 6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , g. 0 • �� 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Biliing Requested . . . . 7. 18 5,8 5 0 • 7� 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . g. 3,2 9 3,14 8 • 5 5 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. 6�,2 7 5• 91 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , . . . 10. 14 7 • �� 11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 11. 6 7,4 2 2 • 91, 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , �2, 3,225,725• 64 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. 3,0 3 9,8 7 4 • 9 4 14. Net Value Subject to Tax(Line 12 minus Line 13) , , , , , , , , , , , , , , , 14. 18 5,8 5� • �� TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)x.o� ],85�850 -70 �5. � • 00 16. Amount of Line 14 taxable at lineal rate X.0 4 5 � • 0 0 16. 0 - 0 0 17. Amount of Line 14 taxable at sib�ing rate X.12 ❑ • �� 17. � • �� 18. Amount of Line 14 taxable at collateral rate X.15 � , �0 �g, � • �� 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. � • �� 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 � 1505611285 1505611285 � OM4648 3.000 REV-1500 EX(FI) Page 3 File Number DecedenYs Complete Address: 21 14 0 0 7 6 DECEDENT'S NAME MILLER RICHARD � STREET ADDRESS CUf1BERLAND COUNTY CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) � • �� 2. Credits/Payments A. Prior Payments � • 0� B. Discount � • D� Total Credits(A+g) (2) � • �� 3. Interest (3) � • �� 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) � • �� 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) � • �� Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . : � � 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 care? . . . . . . . . . . . . . . . . . 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death ❑ ❑ without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ❑ ❑X 4. Did decedent own an individual retirement account,annuity, or other non-probate property,which ❑ ❑ contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.�9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.�9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent[72 P.S.39116(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-1503 EX+(&72) pennsylvania SCHEDULE B DEPARTMENTOFREVENUE STOCKS 8� BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD J MILLER 21 14 0076 All property jointly owned with right of survivorship must be disclosed on Schedule F. ��M VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. THE FOLLOWING ASSETS WERE HELD IN MORGAN STANLEY ACCOUNT NO. 341-900606-503; SEE ATTACHED ASSET AND VALUATION INFORMATION: 2,000 Shares Baker Hughes Inc Com New York Stock Exchange CUSIP: 057224107 104,540.00 2 5,049 Shares Bp Plc Sponsored Adr New York Stock Exchange CUSIP: 055622104 245,760.08 3 700 Shares Rockwell Collins Inc Com New York Stock Exchange CUSIP: 774341101 52,927.00 4 2,358 Shares Campbell Soup Co Com New York Stock Exchange CUSIP: 134429109 100,450.80 Dividend accrued on 1/8/2014 735.70 5 4,516 Shares International Business Machs Com New York Stock Exchange CUSIP: 459200101 850,537.80 6 500 Shares Jpmorgan Chase & Co Com New York Stock Exchange CUSIP: 46625H100 29,302.50 Dividend accrued on 1/8/2014 190.00 7 3,510 Shares Lilly Eli & Co Com New York Stock Exchange CUSIP: 532457108 178,430.85 8 904 Shares Northrop Grumman Corp Com New York Stock Exchange CUSIP: 666807102 103,498.96 9 4,449 Shares Norfolk Southern Corp Com New York Stock Exchange CUSIP: 655844108 400,009.37 Total from continuation schedules . . . . . . . . . 978,969.33 TOTAL (Also enter on Line 2,Recapitulation) $ 3,045,352.39 zwasss z.000 If more space is needed,insert additional sheets of the same size Estate of: RICHARD J MILLER 21 14 0076 Schedule B (Page 2) Item Value at Date No. Description of Death 10 3,509 Shares Pfizer Inc Com New York Stock Exchange CUSIP: 717081103 108,138. 61 11 5,454 Shares Peoples Finl Svcs Corp Com Finra Other Otc CUSIP: PFIS 211,342.50 12 500 Shares Ppg Inds Inc Com New York Stock Exchange CUSIP: 693506107 94,401.25 13 700 Shares Rockwell Automation Inc Com New York Stock Exchange CUSIP: 773903109 81,546.50 14 3,400 Shares Exxon Mobil Corp Com New York Stock Exchange CUSIP: 30231G102 342,278.00 15 Morgan Stanley Bank - Cash Account 16,381.54 THE FOLLOWING ASSETS WERE HELD IN MORGAN STANLEY ACCOUNT NO: 341-8B9719-503; SEE ATTACHED ASSET AND VALUATION INFORMATION: 16 2,000 Shares General Electric Co Com New York Stock Exchange CUSIP: 369604103 54,480.00 Dividend accrued on 1/8/2014 440.00 17 400 Shares Jpmorgan Chase & Co Com New York Stock Exchange CUSIP: 46625H100 23,442.00 Dividend accrued on 1/8/2014 152.00 18 176 Shares Marathon Pete Corp Com New York Stock Exchange CUSIP: 56585A102 15,519. 68 19 352 Shares Marathon Oil Corp Com New York Stock Exchange CUSIP: 565849106 12,114.08 Total (Carry forward to main schedule) 960,236.16 Estate of: RICHARD J MILLER 21 14 0076 Schedule B (Page 3) Item Value at Date No. Description of Death 20 887 Shares Invesco Pa Value Mun Income Tr Com New York Stock Exchange CUSIP: 92112T108 10,985.50 21 Citibank, N.A. Cash Account 7,747.67 Total (Carry forward to main schedule) 18,733.17 REV-1506 EX+(0&12) pennsylvania SCHEDULE E DEPAfZTMENTOFREVENUE CASH, BANK DEPOSITS 8� MISC. INHERITANCETAXRETURN � PERSONAL PROPER� RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RICHARD J MILLER 21 14 0076 Include the proceeds of litigation and the date the proceeds were received by the estate. All propert 'ointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Metro Bank Checking Account No. 537153991 27,606.07 Interest accrued to 1/8/2014 1.11 2 Metro Bank Money Market Account No. 833183973 8,407.23 Interest accrued to 1/8/2014 1•28 3 Integrity Bank Checking Account No. 0201037464 25,647.40 See bank letter attached Interest accrued to 1/B/2014 3.34 4 CVS Caremark - Refund 29.03 5 NIDVIP, Inc. - Refund 250.00 TOTAL(Also enter on line 5,Recapitulation) $ 61,945.46 2Wa6AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1510EX+(08-09) SCHEDULE G pennsylvania DEPARlMENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD J MILLER 21 14 0076 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIP1lON OF PROPERIY EXCLUSION TAXABLE ITEM INCLIAETFEWNAEOFTFEiRANSFEREE,TF�IRREL4TIONSHIPTODECEDEMAND DATEOFDEATH %OFDECD�S NUMBE 11'EDA1EOFiF2/VSFFR.ATfACHACAPVOFTHEDEEDFORREALESTATE. VALUEOFASSET INTEREST IFAPPLICABLE VALUE �� THE FOLLOWING ASSETS WERE HELD IN MORGAN STANLEY IRA ACCOUNT NO. 341-906890-503; GRETCHEN Z. MILLER IS DESIGNATED BENEFICIARY; SEE ATTACHED VALUATION INFOE2MATION: 4,534.015 Shares Gabelli Value 25 Fd Inc Com Mutual Fund (As Quoted By Nasdaq) CUSIP: 36240H106 88,413.29 100.0000 0.00 88,413.29 2 Morgan Stanley Bank (IRA) 97,437.41 100.0000 0.00 97,437.41 TOTAL(Also enter on line 7,Recapitulation)$ 185 850.70 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+�o&,3> SCHEDULE H pennsylvania DEPARTMENTOF REVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD J MILLER 21 14 0076 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: � Lawrence E. Young Funeral Home Funeral Services 22,559.04 Total from continuation schedules . . . . . . . . . 9,125.40 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name{s)of Personal Representative(s) Street Address �ity State ZIP Year(s)Commission Paid: 2. AttorneyFees: McNees Wallace & Nurick LLC (estimated) 20,000.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation.) Ciaimant Street Address City State ZIP Relationship of Ciaimant to Decedent 4. Probate Fees: 1,883.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland Law Journal Legal Advertising 75.00 2 Journal Publication Legal Advertising 150.00 Total from continuation schedules . . . . . . . . . 13,482. 97 TO7AL(Also enter on Line 9,Recapitulation) $ 67 275.91 swasac z.000 If more space is needed, use additionai sheets of paper of the same size. Estate of: RICHARD J MILLER 21 14 0076 Schedule H Part 1 (Page 2) Item No. Description Amount 2 The Patriot-News Obituary Notice 1,893.36 3 Pesavento Monuments Granite Marker (headstone) 4,450.00 4 Hickory Grove Cemetery Cemetery Charges 200.00 5 Janice Kribbs Photo Display at funeral services 360.00 6 Gretchen Z. Miller Reimbursement for funeral expenses related to funeral service and luncheon including photos, groceries, funeral attendants 1,445.21 7 Fred Marshall Reimbursment £or van rental and gas charges (travel to and from service in Clarks Summit, PA) 776.83 Total (Carry forward to main schedule) 9,125.40 Estate of: RICHARD J MILLER 21 14 0076 Schedule H Part 7 (Page 2) 3 Gretchen Z. Miller Reimbursement for miscellaneous folders, etc. for estate administration 75.76 4 McNees Wallace & Nurick LLC Costs advanced as follows: Duplicating - $ 22.87 Postage 1.82 EVP - Valuations 38.00 62.69 5 McNees Wallace & Nurick LLC Reserve for closing costs re duplicating, postage, etc. 250.00 6 Dennis Stover Real Estate Appraisal 375.00 7 Metro Bank Bank Service Fees 48.00 8 Morgan Stanley Advisory Inception Fee 12,671.52 Total (Carry forward to main schedule) 13,482.97 REV-1512EX+(�2_�2) SCHEDULE I pennsylvania DEPAR'iMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCETAXRETURN MORTGAGE LIABILITIES 8� LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD J MILLER 21 14 0076 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH � Holy Spirit Phys Svc Inc. Balance Due 147.00 TOTAL(Also enter on Line 10,Recapitulation) $ 147.00 2wasnH z.000 if more space is needed, insert additional sheets of the same size. REV-1513EX+(01-10) SCHEDULE J pennsylvania DEPARI'MENTOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDEM DECEDENT ESTATE OF: FILE NUMBER: RICHARD J MILLER 21 14 0076 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 trensfers under Sec.9116(a)(1.2).] �. Gretchen Z. Miller 672 St. Johns Drive Camp Hill, PA 17011 100� of IRA Surviving Spouse 185,850.70 ENTER DOLLAR AMOUNTS FOR DIS7RIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. �� NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DIS'TRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: � See Attached 1 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 3 03 9 874. 94 If more space is needed, use additional sheets of paper of the same size. 9W46AI 2.000 Estate of: RICHARD J MILLER 21 14 0076 Schedule J Part 2A (Page 1) Item No. Description Amount 1 Richard J. Miller Trust B; The trust is entitled to 100� of the estate residue; See attached calculation *Note, the trust is for the sole use of the surviving spouse. The decedent and his wife had one child, Heidi Miller Crawford, who died on August 24, 2012. Heidi was not survived by any issue; therefore at the decedent's death, the decedent was only survived by his spouse. Under the terms of Trust B, it is now a sole use trust as that only the spouse has an interest in it during her lifetime. A copy of Heidi's death certificate is being provided. 3,039,874.94 REV-1649 EX+(01-14) pennsylvania SCHEDULE O DEPARTMENTOF REVENUE DEFERRAL/ELECTION OF INHERITANCE TAX RETURN SPOUSAL TRUSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD J MILLER 21 14 0076 � PART A- DEFERRING STATEMENT For all trust assets reportable for Pennsylvania inheritance tax purposes for which a deferral of tax is chosen,the personal representative responsible for filing the return and the trustee(s) of the trust in question hereby acknowledge the department's Statement of Policy set forth at 61 Pa. Code � 94.3 concerning any potential termination of the trust under 20 Pa.C.S.§ 7710.1 that occurs after the return was filed. ❑ PART B - ELECTION TO TAX AMOUNTS Complete this section only if making the election to tax the sole use tax. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust(marital, residual A, B,bypass, unified credit,etc.). Enter the description and value of all interests for which the election is made. DESCRIPTION VALUE Total o.o0 If more space is needed, insert additional sheets of the same size. 3W46E2 3.OD0 REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY . GRANT OF LETTEi�S PENNSYLVANIA ��::�:: � , - � No. 20�4- 00076 PA No. 2�- �4- 0076 Estate Of: RICHARDJMILLER (First,Middle,Lastl La t e Of: HAMPDEN TOWNSHIP CUMBERLAND CDUNTY Deceased .� Soci al Securi ty No: 209-�6-5764 WHEREAS, on the 23rd day of January 2014 an instrument dated May 29th 1984 was admitted to probate as the last will of RICHARD J MILLER � (Fi�st,Middle,Lastl late of HAMPDEN TOWNSH/P, CUMBERLAND County, who died on the Sth day of January 2014 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, L/SA M. GRAYSON, ESQ. , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: GRETCHEN Z MILLER who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 23rd day of January 20�4. `% /( _ g�ster of Will , � Dep **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) �'��- n =- � co �- � � � � c_ � Q e� -� �' U, � rnyc� _.� � WILL � � � w � `,.'� _ v? �; c� �=-� OF � � � �*� -t '-�'; — �� � � � �. ��3 RICI3ARD J. MILLER � � � � „ � --J i,� � ~ � � d � � � I, RICHARD J. MILLER, of Cumberland County, Pennsylvania, c3eclare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Personalty. I bequeath all items of my tangible personal property $pecifically itemi.:__i on a iist, if any, in my personal handwriting, signed • and dated by me at the end thereof, and fastened to this my Wili, to the persons specifically named thereupon to receive such items, and the remainder (or all, as the case may be) of any items of tangible personal property, together with all insurance relating thereto, to my wife, Gretchen Z. Miller, if she survives me, If my wife does not survive me, then I bequeath all said property, together with the insurance thereon, to my daughter Heidi A. Miller. 2. Residue. I bequeath, devise, and appoint all the rest of my pro- perty, of whaCever nature and wherever situated, including property over which I hold a power of appointment, except that I do not exercise any power of appointment given to me by my wife� to the Trustee(s) hereinafter named, for the following purposes: (a) If my wife, Gretchen Z. Miller, survives me, then the Trustee(s) shall estabiish Trust A hereunder, governed by • paragraph 3 below, by allocation thereto, from the property held hereunder, an amount, if any, equal to (i) the minimum amount, after taking into account alI deductions other than the marital deduction and applying all credits available, which is necessary as the marital deduction to reduce to the lowest possible amount the federal estate tax payable by reason of my death and any federal generation-skipping tax on ,any transfer with respect to which I am the deemed transferor, less (ii) the value of all other assets in my gross estate which qualify for the marital deduction and which pass or have passed to my said wife under other provi- sions of this will or otherwise. In determining such amount, all assets involved in the calculation shall be valued at final federal estate tax values, but in funding Trust A, date of distri- bution values shall be used and only assets that qualify for the marital deduction shall be used. I intend that the interest of my wife in Trust A shall qualify for the marital deduction, and any provisions herein which may appear to conflict with or in any way defeat my intention to obtain the marital deduction for the full amount of Trust A shail be construed or applied to accomplish that intention. (b) The remainder of the property passing hereunder (or, if my wife does not survive me, all the property passing hereunder) shall be heid as Trust B. (5ee paragraph 4 below.) 3. Trust A. The income and principal of Trust A (if established hereunder) shall be distributed as follows: _ Z _ (a) Income. `The Trustee(s) sha11 pay the net income from Trust A to or for the benefit of my wife, Gretchen Z. Miller, for her lifetime, in such installments, but not less frequently than quarterly, as the Trustee(s} may determine. (b) Principal. The Trustee(s) shall pay from time to time from the principal of Trust A to or for the benefit of my wife: (i) such sums as shall in the discretion of the Trustee(s) seem proper for her supporfi, maintenance, and health care ar necessary to permit her to maintain a standard of living approximately equal to that main- tained by her during my lifetime, taking into account such other sources of income, support and estate that may be available to her, and (ii) such sums, including any or all principal, that my wife may request in writing. (c) After Wife's Lifetime. Upon the death of my wife, Gretchen Z. Miller, all the principal then held in Trust A shall be distributed as she may by her will appoint, making specific reference to this Trust A. Except as e�cpressly stated in the pre- ceding sentence, there shall be no restriction, condition or qualification on or to the power to make such appointment and the permissible beneficiaries. The power of appointment shall be exercisable by my wife alone and in all events, and there shall be no power in any person other than my wife to appoint to any other - 3 - person any part of the property passing under Trust A. To the extent that my wife should fail to exercise effectively her power of appointment over any part of the property in Trust A, the Trustee(s) shall (except to the extenk that my wife expressly directs to the contrary in her last will or in a �writing delivered to the Trustee(s) during her Iifetime) pay from the unappoiated portion of the principal of Trust A: (i) the amount of any additional estate, inheri- tance or other death taxes imposed on account of the death of my wife by reason of her power of appointment over and other rights in the unappointed portion of the principal of Trust A (the amount of each such additional tax to be equal to the excess if any of the tax, includ- ing any interest thereon, payable by reason of her death over the amount of such tax which would have been payable if no such tax was payable by reason of her death with respect to the unappointed principal of Trust A), and (ii) any expenses incurred in the administration of her estate attributed to the determination of such ta�ces (and the Trustee(s) may accept the written statement of her personal representatives as to the amount of taxes and expenses payable hereunder), and the remaining balance of the principal held in Trust A at her death shall be added to and considered part of Trust B and shall - 4 - be administered and distributed under the provisions herein governing Trust B. 4. Trust B. The income and principal of Trust B shall be distributed as follows: (a) Income. The Trustee(s) shall pay the net income from Trust B at least annually to or for the benefit of any or all of my wife and issue in such proportions or amounts as in the discre- tion of the Trustee(s) seems proper to provide for their support, maintenance, and health care, for the education of my issue, and for the maintenance by my wife of the standard of living main- tained by her during my lifetime, taking into account such other sources of income, support and estate that may be available to the beneficiaries. Without intending to create any legal rights, I state that I would approve distribution of income to those benefi- ciaries in lower tax brackets, even if that would require invasion �f principal for other beneficiaries. No beneficiary of Trust B shall participate as a co-Trustee in any decision under this sub- paragraph (a). (b) Principal. The Trustee(s) shall from time to time pay such sums from the principal of Trust B to or for the benefit of my wife and issue as may in the discretion of the Trustee(s) seem necessary for their support, maintenance and health care, for the mazntenance by my wife of the standard of living maintained by her during my lifetime, and €or the education of my issue, taking into - 5 - account such other sources of income, support and estate that may be available to the beneficiary and the needs and reaources of all the beneficiaries. Any of the foregoing distributions to or for the benefit of my issue shall be based on their needs, rather than on a desire to maintain absolute equality of payments among them. My first priority for the income and principal of Trust B taken together is the support, maintenance, and health care of my wife for life and the support, maintenance, health care, and education of my daughter until completion of her education (to include post graduate). In determining whether any invasion shall be made for the benefit of my wife from the principal of Trust A or from the principal of Trust B, such invasion shall be made from Trust A as far as practical. No beaeficiary of Trust B shall par- ticipate as a co-Trustee in any decision under this subparagraph (b) . {c) Additional Principal Distributions. The Trustee(s) may also pay from the principal of Trust B such sums as in the discre- tion of the Trustee�s) seems proper for the establishment of my daughter in a business or profession or towards the acquisition or furnishing of a home for her, taking into account the other resources of the child, t�e desirability of the transaction, and the reasonabiy anticipated needs and resources of al.l the benefi- ciaries hereunder. No beneficiary of Trust B shall participate as a co-Trustee in any decision under this subparagraph (c). - 6 - (d) Legal Support Obligation. No payment sha11 be made under subparagraphs (a), (b), or (c) above which would discharge to any extent the legal obligation of any person for the support of the recipient of such payment. (e) Wife's Rights of Withdrawal. In addition to the foregoing, during any calendar year my wife shall have the unqualified right in her sole discretion to demand in one or more writings delivered by her to the Trustee(s) that she be paid from the principal of Trust B an amount not in excess of the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate market value of khe assets of Trust B as of December 31 of the calendar year during which such demand is made. The right permitted my wife under this subparagraph (e) must be exercised by her as herein provided on or before December 31 of the calendar year to which applicable, and any amount as to which such right is not exercised for any given calendar year shall Iapse and shall not aceumulate or carry over to any future calendar year. (f) After Wife's Lifetime; Limited Power of Appointment bq Wife. Upon the death of the survivor of my wife and me, if she survives me, the Trustee(s) shall pay the balance held in Trust B, outright or in trust, in such amounts or proportions to or for the benefit of any or all of my issue and their spouses or former spouses and persons gifts to whom are then allowable as deductions under Section 2055 of the Internal Revenue Code (or any successor - 7 - provision), as my wife may direct in her will making specific reference to Trust B hereunder. To the extent that my wife should f ail to exercise effectively her limited power of app�intment over Trust B, or if she should predecease me, then from and after the death of the survivor of my wife and me, the provisions of sub- paragraph (g) hereof shall control. (g) Distribution of Trust B. When my wife is no longer living, the principal remaining in Trust B shall be distribnted per stirpes to my issue, provided, however, that if any such issue is then under the age of thirty-five (35) years, his share shall be held for him in a separate trust hereunder under the terms of paragraph 5 below, or, if no issue of mine are then living, the same shall be subject to the terms of subparagraph (h) below. (h) Alternate Ultimate Distribution. Any property stated in subparagraphs {f) or (g) above or paragraph 5(c) below to be held under the terms of this subparagraph (h), and any other propertp held in trust hereunder when no issue of mine are living which is not effectively disposed of elsewhere herein, shall be distributed free of trust to my intestate heirs as determined under the intestate succession act then in effect in Pennsylvania. 5. Separate Trusts. The income and principal af a separate trust in which a share in Trust B is held for a beneficiary pursuant to the terms of paragraph 4�g) above shall be distributed as follows: - 8 - (a) Income. The income shall be distributed at least quart- erly to or for the benefit of the beneficiary. No payment shall be made under this subparagraph (a) which would discharge to any extent the Iegal obligation of any person for the support of the beneficiary. (b) Principal. The Trustee(s) shall pay from the principal such sums to or for any or all of the beneficiary and his issue as in the discretion of the Trustee(s) seems proper for their support, maintenance, heslth care, and education, and such sums to or for the benefit of the beneficiary as in the discretion of the Trustee(s) seems proper to help establish him in a business or profession or acquire or furnish a home for him, taking into account the other sources of income, support and estate that are available to the distributee, the reasonably anticipated needs and resources of the beneficiary and his issue, their income and estate tax brackets, the desirability of the transaction (if any), and the possible application of any generation-skipping tax. No payment shall be made under this subparagaph (b) which would discharge to any extent the legal obligation of any persan for the support of the distributee. (c) Distribution of Separate Trust. (i) When such beneficiary shall have attained the age of twenty-five (25) years, the Trustee(s) shall dis- tribute to him at his written request one third (1/3) of - 9 - Y the remaining principai balance then held in his separate trust; when such beneficiary shall have attained the age of thirty Z30) years, the Trustee(s) shall distribute to him at his written request one half (1/2) of the remain- ing principal balance; and when such beneficiary shall have attained the age of thirty-five (35) years, the Trustee(s) sha11 distribute to him at his written request the entire balance held in his separate trust. (ii) If such beneficiary should die before making proper request for the entire balance in his separate trust, then the entire balance in his separate trust sha11 at his death be distributed, outright or in trust, in such sums or proportions as such beneficiary may direct in his last will, expressly referring to his separate trust hereunder, but only among my issue and their spouses or former spouses and persons gifts to whom are then allowable as deductions under Section 2Q55 of the Internal Revenue Code (or any successor provis- ion) ; and to the extent that such beneficiary shall fail to exercise effectively his limited power of appointment hereunder, the aforementioned balance in his separate trust shall then be distributed per stirpes to his issue, or, if no such issue survive him, per stirpes to the issue af his parent who was a child or more remote - 10 - descendant of mine, or, if no such issue survive him, per stirpes to the issue of his grandparent who was a child or more remote descendant of mine or, if no such issue survive him, per stirpes to my issue, with the share of any of such issue for whom property is then held in or payable to a separate trust under this paragraph 5 being added to such separate trust, or, if no issue of mine are then living, said balance shall be subject to the provisions of paragraph 4�h) above. (d) Disposition Upon Application of Rule Agains� Perpetuities. Notwithstanding subparagraph (c) above, if during the lifetime of a person for whom a separate trust under this paragraph 5 was established the interest of such person therein becomes void under the applicable rule against perpetuities, then the balance in svch separate trust shall then be distributed outright to such person. 6. Survival Clauses. If any beneficiary hereunder should die within sixty �60) days after me or within sixty (60) days after any other person the survival of whom determines his rights hereunder, then such beneficiary shall be deemed to have predeceased me or such other person for all pur- poses hereunder. 7. Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, the fiduciaries hereunder shall have the foilowing powers and duties, without the necessity of notice to or consent by any Court: - 11 - (a) To retain a11 or any part of my property, real or per- sonal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and any stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law, provided, however, that upon written request by my wife, they shali within a reasonable time make pro- ductive of income any interest in property (however and whenever acquired) held in Trust A hereunder. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limita- tion, bonds, preferred stocks, common stocks, and other securities of domestic or foreign corporations or investment trusts, mort- gages or mortgage participations, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, ar otherwise dispose of any property, real or personal, at any time held by them, with or without order of court at their option, at public or private sale or otherwise, for cash or other consideration or for such credit terms as they think proper, and upon such terms and for such prices as they may deter- mine, and to convey such property free of ali trusts. - 12 - (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in cannection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms or corporations as they may �eem advisable. (f) To renew or extend the time for payment of any obiiga- tion, secured or unsecured, payabLe to or by them, for as long a period of time and on such terms, as they may determine, and to adjust, settle and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or per- sonal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (h) To hold, manage, and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms, and upon such conditions and rentals as they may deem advisable, whether or not the term of any such Zease shall exceed the period permitted by law or the pro- bable period of retention under this instrument; to make repairs, - 13 - replacements and improvements, structural and otherwise, in con- nection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they may determine, and for such periods as they think fit. (j) To registes any securities at any time in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities held hereunder, to vote upon any proposition or election at any meeting of the person or entity issuing such securiCies, and to grant proxies, discre- tionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securi- ties with any committee, depository, trustee or otherwise, and to pay out of the trust created herein, any fees, expenses, and assessments incurred in connection therewith; to exercise conver- sion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, read- justment, merger, voting trust, consolidation, exchange or exercise - 14 - of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolvte owner thereof. (1) To engage in sales, leases, loans, and other transac- tions with my estate, the estate of my wife, or any trust established by either of us, even if they are also fiduciaries or beneficiaries thereof. (m) To make all necessary proofs of death under the insurance policies of which they are the beneficiary, to execute any receipts for the proceeds and to institute any action to collect said proceeds and to make adjustments of any claim thereunder, provided, however, that they need not institute any action unless they shall have been indemnified against all expen- ses and liabilities to which they may become subject as a result thereof. If, however, they desire to institute such action without indemnification, they are hereby authorized to be reim- bursed for all expenses and liabilities incurred as a result thereof from any amounts which may be held in trust hereunder then or thereafter. (n) To exercise all elections which they may have with respect to income, gift, estate, infieritance or other taxes, including without limitation execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts, and election to pay or to defer � - 15 - payment of any tax, in all events without their being bound to require contribution from any other person. (o) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 8. Spendthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assign- ment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his said interest, nor sha11 the said interest of any beneficiary be liable or subject in any manner while in the possession of the fiduciaries for any iiability of such beneficiary, whether such liability arises from his debts, contracts, torts, or other engagements of any type. 9. Facility of Payments for Minors or Incompetents. Any amounts or property which are payabie or distributable hereunder to a minor or incom- petent may, at the discretion of the fiduciaries, be paid to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. - 16 - 10. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, other than generation-skipping taxes, shall be paid out of the principal o€ my general estate to the same effect as if said taxes were expenses of administration, except that any such additional taxes (and interest and penalties thereon) imposed on account of my interest in or power over any trust established by my wife shall be paid out of the property held in such trust, and all other property includable in my taxable estate for federal or state tax purposes, whether or not passing under this will, shall be free and clear thereof; provided, however, that my executor(s) may in the discretion of the executor(s) , request that any portion or all of said taxes (to be paid out of the prin- cipal of my general estate) sha11 instead be paid out of the principal of any t�ust established by me in this will or otherwise, to the extent expressly authorized under the terms of said trust. With the consent of the Trustee�s) hereunder, said taxes may be paid out of the principal of Trust B hereunder as if said taxes were expenses of administration thereof, provided, however, that no such taxes sha11 be paid out of Trust A hereunder or out of assets, such as payments received from a qualified pen- sion or profit-sharing plan, that are not includible in my federal gross estate. 11. Fiduciaries. I appoint as executrix hereunder my wife, Gretchen Z. Miller. If my said wife should be unable or unwilling to serve or to complete the administration of my estate, then The Commonwealth National - 17 - Bank shall serve in her place. I appoint as Trustees hereunder my wife, Gretchen Z. Miller, and The Commonwealth National Bank. If my said wife should be unable or unwilling to serve or to complete the administration of any trust hereunder, then Matthew D. Mackie, Jr. , presently of Clarks Summit, Pennsylvania shall serve in her place, and should he be unable or unwilling to serve or to complete the administration of any trust hereunder, no successor shall be appointed to serve in his place. My personal repre- sentative shall serve as guardian of the property of any minor benefi- ciaries hereunder, under any instrument of trust execated by me, under any policies of insurance on my life, and in any other situatio� in which the power to make such appointment exists under the laws of Pennsylvania. If (without regard to paragraph 6 above) my wife does not survive me, then I appoint as guardian of the person of my daughker, if then a minor, my wife's sister, Ray Z. White. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent appointed and retained with due care or of any co-fiduciary. No fiduciary shall be required to furnish bond or other security for the proper performance of his duties herevnder. 12. Gender. Unless the context indicates otherwise, any use of the masculine gender herein shall also include the feminine gender. IN WITNESS WHEREOF, I, RICHARD J. MILLER, herewith set my hand to this, my last Will, typewritten on nineteen (19) sheets of paper including the self-proving attestation clause and signatures of witnesses, this�'�day of May, 1984. , SEAL) R CflARD J. E - 18 - W' sed: VL! res id ing at �L,vt,r.L�,v�cX.�c�,� G�.- � .,�.,0:., C. �i����y.���,J res id ing at /���•� � -�� �,�,�,i,� (�_ ��j/� residing at G RICHARD J. MILLER (the testator), �ic_y�v� (,J< S'1�ven,sa,� , �-r�,�,pf� r, �}tn�S'r-�X�f, and �f/� ��, ,�,t�/y,p� (the witnesses), wfiose names are signed to the fo�ing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testator signed and executed the instrument as his last will in the presence of the witnesses and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator� signed the will as witness and that to the best of his knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or due influence. � ITNESS: � TE5TA i � . ,L�,�t.t..�.� , RIC ARD J. MI R WITI3ESS: WI ESS: / r ' f C\ . /' `���� � ,��.,�;..� ��i� /1. ,����.� Subscribed, sworn to and acknowiedged before me by RICHARD J. MILLER, the testator, and subscribed and sworn to before me by j���q��( (.v S�'�vP„��,ua �`-/ND1� G• .7'nlaN STG A/ , ana �����'.�(,f� ��,� , the witnesses, this ') � day of May, 1984. ( .�.Y �C��.. �Notary Public (SEAL) 7ennie E. Row, NQTARY PUBLIC MV Commisrion Fxpires lanwry}g,)ggq — 19 — Harrisburo,Pp pa�� ���tr ESTATE OF RICHARD J . MILLER N O . 21 -14-0076 MORGAN STAN LEY ACCOUNT NO . 341 - 900606-503 • JAN . 2014 � ACCOUNT STATEMENT & VALUATION INFORMATION � � � - - / - Estate Valuation Date of Death: O1/08/2014 Estate of: Richard J. Miller Estate Valuation Date: O1/08/2014 Account: Morgan Stanley a/c #341-900606-503 Processing Date: 03/06/2014 Report Type: Date of Death - Nwnber of Securities: 15 File ID: Miller MS #503 Shares Security Mean and/or Div and Int Security - or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) Unknown Symbol (BDPS) 0.00 2) 200D BAKER HUGHES INC (0572291D7; BHI) COM New York Stock Exchange O1/OB/2014 52.87000 51.67000 H/L 52.270000 104,540.00 3) 5099 BP PLC (055622104; BP) SPONSORED ADR New York Stock Exchange O1/08/2014 48.82000 48.53000 H/L 48.675000 245,760.08 4) 700 ROCKWELL COLLINS INC (774341101; COL) COM New York Stock Exchange O1/O8/2014 76.20000 75.02000 H/L 75.610000 52,927.00 5) 2358 CAMPBELL SOUP CO (134429109; CPB) COM New York Stock Exchange O1/08/2014 42.90000 42.30000 H/L 42.600000 100,450.60 Div: 0.312 Ex: O1/03/2014 Rec: O1/07/2014 Pay: O1/27/2014 735.70 6) 9516 INTERNATIONAL BUSINESS MACHS (459200101; IBM) COM New York Stock Exchange O1/0@/2014 189.41750 187.26000 H/L 168.338750 850,537.60 7) 500 JPMORGAN CHASE & CO (46625H100; JPM) COM New York Stock Exchange O1/08/2014 58.91000 58.30000 H/L 58.605000 29,302.50 Div: 0.38 Ex: O1/02/2014 Rec: O1/06/2014 Pay: O1/31/2014 190.00 8) 3510 LILLY ELI & CO (532457108; LLY) COM New York Stock Exchange O1/08/2014 51.15000 50.52000 H/L 50.835000 178,430.85 9) 904 NORTHROP GRUMMAN CORP (666807102; NOC) WM New York Stock Exchange Ol/08/2014 115.33000 113.65000 H/L 114.490000 103,498.96 10) 4449 NORFOLK SOUTHERN CORP (655844108; NSC) COM New York Stock Exchange Ol/08/2014 90.62990 89.19000 H/L 89.909950 900,009.37 11) 3509 PFIZER INC (717081103; PFE) COM New York Stock Exchange O1/08/2014 30.98500 30.65000 H/L 30.817500 108,136.61 12) 5454 PEOPLES FINL SVCS CORP (PFIS) COM FINRA Other OTC O1/08/2014 38.75000 38.7500D H/L 38.750000 211,342.50 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.4.0) Date of Death: O1/OB/2014 Estate of: Richard J. Miller Estate Valuation Date: O1/D8/2014 Account: Morgan Stanley a/c #341-900606-503 Processing Date: 03/06/2019 Report Type: Date of Death U Number of Securities: 15 File ID: Miller MS #503 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low%Bid Adjustments Accruals Value 13) 500 PPG INDS INC (693506107; PPG) COM New York Stock Exchange O1/08/2014 190.19500 187.41000 H/L 186.602500 94,401.25 14) 700 ROCKWELL AUTOMATION INC (773903109; ROK) COM New York Stock Exchange O1/08/2014 117.28000 115.71000 H/L 116.495000 81,546.50 15) 3400 EXXON MOBIL CORP (30231G102; XOM) COM New York Stock Exchange O1/08/2014 101.19000 100.15000 H/L 100.670000 392,278.00 Total Value: $2,903,164.22 Total Accrual: $925.70 Total: $2,904,089.92 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. 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U � �N � ' � O � °° �' U a a � c� Q o z � � � z � �. � mo� v� o r �w p N o- Jr' Q � Q - � Z o = W � m � Q .1U � C7 �-i J C7 M Z 0 . ?, � wzNc.�a � 2 � " m Q a � Z � ._ � �} 00 a � � o � �U � °- a � ow n� � � Q y Z U � � � om +�,, V a -o p � � Q a � � w � y '� o "> o _ W � � � > � s 1--o — � � Z � F- ~ .r:,m in ,�m- o _ � _ F � � �r Z — '>-� w cn �y � _�' W .(a � '� � � � W � w � �� � � � w ¢ C9 � C� � ¢ w � � mm I_ Q � O Z � Z Y o'� ____ �.', w z � � Q a ;� v~'� � � � W a o o � •; o I— 3 E" � '� >- a a Z O � N m '' W w U I— � x d � o � � � do � U U z Q �N M � o �,, t� Q a �- fl � � � � � o .� ESTATE OF RICHARD J . MILLER N O . 21 -14-0076 M O RGAN STAN L EY ACCOU NT NO . 341 - 899719 -503 � JAN . 2014 � ACCOU NT STATEM ENT & VALUATION INFORMATION Estate Valuation Date of Death: O1/08/2014 Estate of: Richard J. Miller Valuation Date: O1/OS/2014 Account: Morgan Stanley #341-899719-503 Processing Date: 03/06/2014 Report Type: Date of Death Number of Securities: 5 File ID: Miller - MS #503 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 2000 GENERAL ELECTRIC CO (369609103; GE) COM New York Stock Exchange O1/08/2014 27.36000 27.12000 H/L 27.240000 54,480.00 Div: 0.22 Ex: 12/19/2013 Rec: 12/23/2013 Pay: O1/27/2014 440.00 2) 400 JPMORGAN CHASE & CO (46625H100; JPM) COM New York Stock Exchange O1/O8/2014 58.91000 58.30000 H/L 58.605000 23,442.00 Div: 0.38 Ex: O1/02/2014 Rec: O1/06/2014 Pay: O1/31/2014 152.00 3) 176 MARATHON PETE CORP (56585A102; MPC) COM New York Stock Exchange O1/OB/2014 89.24000 87.12000 H/L 68.180000 15,519.68 4) 352 MARATHON OIL CORP (565849106; MRO) COM New York Stock Exchange Ol/OB/2014 34.75000 34.08000 H/L 34.915000 12,114.08 5) 887 INVESCO PA VALUE MUN INCOME TR (92112T108; VPV) COM New York Stock Exchange O1/08/2014 12.46000 12.31000 H/L 12.385000 10,985.50 Total Value: $116,591.26 Total Accrual: $592.00 Total: $117,133.26 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. 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ME�R� � � BAN K ' �01 Paxton Sireet 888.937.Ot304 Harrisburg, PA 17117 mymetra�ank.corr� 4/1114 Gretchen Z. Miller, Ex cutrix 6�2 Saint Johns ar. � Cat�-ip Hill, PA 17011 i , RE: Estate of: Richa�d J. Miller Tax Id�ntificatio ' N�mber: 2Q9-16-5764 Date of Death: �I nuary 8, 2014 � � To Whorn It May Con m: This letter is in refere e to dEcedent account information you requested for the indiVidual listed above We are able to provid #he follawing; Account Type: CK Account 1Jumber: 537 53991 Qate Opened: 10(19f 0� Primary Qwner: Rich rd J. I►�'sller Accrt�ed Interest: "�'`$9 11 La;� af�eath Batan� : ��7,�C�.O? Account Type:MM Account Number: 83 i83973 Date Opened: 121041 09 Primary Owner: Rieh d J. Miller Accrued lr�terest; '"$1 28 Date of Death Bafanc : $8,407.23 j, � �� . � Z•d d9��Z0�6 96 daS IV�ETRt3 � ^ A ' � 3801 Paxton Street 888.937.0004 f••��V Harrisburg, PA 17111 mymetrobank,c�m ** Please nate:The ac rued interest will not be paid if the accQunt is closed prior to the date the interest is sch uled to post. Please f�el free to con ct us at 1-888-937-0004 if we may be of€urther assistance. .. �3l1C�rol�v� - . � __.. . J'.-_. Jenn�erJacobs ; Research Associate ; Metra Bank � g•d d99�Z0i�6 96 daS aT 10:40 7179204904 INTEGRITY CAMP NILL PAGE @2/02 � �teg�'.it� 8 A N K March 24, 2014 Estate af�iichard 3.Miller 672 St.Joksns T�r. Cazmg Hill,Pa 17011-I337 To: Wh4m it�Iay Concern: Z am v►�iting in regards to the letter in wl,iich ycru sent zzaquiring about accounts in the name of Richard J.l��ller he�d at Integrity$ank. Richard J. Millez�hadlhave a ahecking accoutit 02fl1037464 with Integxat�'Ban�C which was opemed on a4ugust 14, 20fl9 with�t.iahaY'd J•Millez as the o�Iy accaunt owner. �7;iere are nt�outstanding liabi�aties at�tegrity Bank. The ba�ance at�he time of dea1� was$25,6�7.4�with accrued i�nt,�rest o�$3.34 � �,�'yau��e any fiurther questioz�s please�esl free to cal�717-920-�9QQ. Sincerely, `��{��XC.EIt�t�Q..���CiE%�.x�( Shervitlle Jaasil Tntegrity Sank 33�5 Market Street C�m�HiI�, Pa ]70�l 3343'Market$rner,Camp���A 17011•,Phnne:717-9Zp�9f10•8771��,�1T•Fa�:7.1�920-4904•�wu;m1r$rity6ankanlint.rom • , . ' I I ESTATE OF RICHARD J . MILLER N O . 21 -14-0076 MORGAN STAN LEY ACCOUNT IRA ACCDUNT INFORMATION Estate Valuation Date of Death: O1/OB/2019 Estate of: Richard Miller Estate Valuation Date: O1/OB/2019 Account: Morgan Stanley IRA Processing Date: 09/17/2019 Report Type: Date of Death Number of Securities: 1 File ID: miller - IRA Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 9539.015 GABELLI VALUE 25 FD INC i36240H106; GABVX) COM Mutual Fund (as quoted by NASDAQ) O1/OB/2019 19.50000 Mkt 19.500000 gg�413•z9 Total Value: $88�413.Z9 Total Accrual: $0.00 Total: 588,913.29 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. 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V) � N G J 1— S in o £E8 t 40 lb G14VSW EL4000 O t1'1 � O N d' ai uo �v a � � � � C� -f-+ C� � c� � � � O � s � � � � � � � � 0 � � � � � .� � � �. � � � �- � � =m �� �� ESTATE OF RICHARD H. MILLER ESTATE RESIDUE - PA INHERITANCE TAX Stocks and Bonds 3,045,352.39 Cash, Bank Accounts, Misc. refunds 61,945.46 Total Assets passing to residue 3,107,297.85 Less: Expenses Funeral/Administration 67,275.91 Debts 147.00 Total Estate Expenses 67,422.91 Estate Residue passing to Trust (for PA Inheritance Tax purposes) 3,039,874.94 f ��� /�����.-�� \\IP{' � ay�r+r Y 5�d '3'&esc t f' 11�, I '7 {�L1�ic3k' l3�' ,�6.:�'��TS P' I' g�1�, '�' £ � {' I�i.jl ,��:'6.L�d.�F�F .�.�P'' 4{ �?t'��'{". �tv:j� �;f��V.t;�V �ir� �'�4J����ti1� �1�f�ig`� 1!.,� ��F"!�ta��� � � ��JF'�7_�Y',�� � W,�'i�i-�'���i`''a��� �I��; �7�.33."''9�} iII r ._�`. I I io� li . `i q �+�.^� M1+i' .�< �l'J r•-,_._-�t^- � �, a_�� 7yq,a r��; y' �..r. i�II BI iIi .: � �G ' . s_... :.�f' y�s-^•wY`= ..0. ���:f- Ti"g' A^�.. ^ y.� :4�„�,�_��`��A �A✓,'r- �j���S1�/,3''�`�Ct:'� � �_� �� ' '�,I;', �'I;i�� --" � � �� � � - � - � � � - `� ` � r�� ����iil� ' � - � ,,��q �h� �� ' � _� � ���I��I i� _ ����'� II'����' � i l I ����i,��--�-- -L-„i��l _ ^� ��, /�'�� _ = GOVERNMENT OF THE-DISTRiCT OF COLUMBIA - ��`� �i`� ` � - - ���� � ,--�, ��\ ,� �`C � ��-' � � � � � � �,� , �� � � V� � �� ��� � ��� _ � �� �' �,� �� � c ees Wallace 8� Nurick �Lc ; E,E.. r� � �'r . 3 .. . �,�:�, €';w '(� � Linda M. Eshelman, Pa.C.P. „��; �;. "�s��'�,..��.� ° � Estate Paralegai Direct Dial:717.237.5210 Direct Fax: 717.260.1640 leshelman@mwn.com October 21, 2014 Register of Wills, Cumberland County VIA CERTIFIED MAIL Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF RICHARD J. MILLER Cumberland County No. 2014-00076 Department of Revenue No. 21-14-0076 Our File: 34190-0001 Ladies and Gentlemen: Enclosed for filing for the above-referenced estate are the following documents: • Pennsylvania lnheritance Tax Return (two originals) —There is no tax due on the Return; and • Inventory (one original) Please date-stamp the enclosed copies and return to us in the stamped envelope provided. Thank you. �'�urs truly, fi � ! - ,� � � , � ;4� ' � F �� �.;� � - � ,`� �Linda M. Eshe man, a. C.P. � `� �, :� t � Estate Paralegal � � �`' � t.7 �ST� C� [<J C-7 �`� C.� "`� ^� ;`7 `� `i; :'-J ... �,�- , — r_._, N ; k�� . . N , `..,� LME/Ime ' �-� Enclosures --ca � =,LL; � � -,-, c: Gretchen Z. 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