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Home My WebLink About01-0926 OFFICIAL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT / '/ - /eJ- // REV-1500 EX. (6-00) C P o 0 R N R D E E S N T C o M T C A T X A T I o N FILE NUMBER ~ COUNTY CODE D E C E D E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Ritter Sara A. DATE OF DEATH (MM-DD-YEAR) 182-40-8047 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE LJI YEAR 9a2h NUMBER SOCIAL SECURITY NUMBER DATE OF BIRTH (MM-DD-YEAR) REGISTER OF WILLS SOCIAL SECURITY NUMBER 1. Original Return 4. Limited Estate 6. Decedent Died Testate 3. date of death . Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) X X 7. Decedent Maintained a Living Trust 0 (Attach copy of Trust) 010. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) NAME Larr A. Hartman FIRM NAME (If Applicable) A11first Trust Corn an TELEPHONE NUMBER COMPLETE MAILING ADDRESS of PA, NA PO Box 2961 Harrisburg, PA 17105 R E C A P I T U L A T I o N 1 255-2045 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 42,813.50 (11 ) 0.00 (12) 42,813.50 (13) (14) 42,813.50 ( 1) (2) (3) None None None OFFICIAL USE ONLY (4) (5) None None (6) 42,813.50 None None None SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0.00 42,813.50 0.00 0.00 .0 0 .0 45 .12 .15 (15) (16) (17) (18) (19) x X X X 0.00 1,926.61 0.00 0.00 1,926.61 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 13 7 Sherwood Drive CITY I STATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 1,926.61 Total Credits ( A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT "''''''';';';;!!!!';!~'~~~~;::~~~~~il~i~I~III~i~~~~;;'~~!!!~~~~~!I~~~'::~+!:~t~6:1:~g:::~!!!:~!~''''::~~::f~:~m~~~I~1~~i~:li~g;:;~t~2'K~!!!!!:i!i:::: 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; . . . . . . . . . . . . . ~ ~:x b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...... D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 0.00 0.00 1,926.61 0.00 1,926.61 []J []J []J 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 PERSON RESPONSIBLE FOR FILING RETURN I~a. J~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE A11first Trust Company of PA, NA PO Box 2961 ----------------------------------------------------- Harrisburg, PA 17105 A11first Trust Company of PA, NA PO Box 2961 ----------------------------------------------------- Harrisbur&, PA 17105 l:H:. jjjj~~j~~j~~j~~~~! ~jjjji~1j11~j~j[~[!j~jj~j~.1j.W.~j~1j~~~[[i[jijijjijlj~j11~jj~~~~jf[:jjjl ijjjljjljljjj~j~ :1:;1:i:1~~j11: ~~~j~[~j~j ~j~j j~i~iiiii~ij~[~l[Hfl1 ::l,;~;~~~jjjjl11jjjjijj 1~fj1f~fjf[jl~H ..,.,.,.,..:.,..:....... .... '::::::::::nn: ~njnHfH1H1 ::":';:'::::':::; ::,.::H::,.':""" :.:.::::::;:1n::jn::j:~,'1n~:j,;::::::: DATE /0 -S--CJ' DATE jn;ini1jj .,:.:::;;::;;: i".q.jj;.:iUnn. " ....: :..:.;:.;.;<:....... '.. . ;;nnni:;;:~;;~ ;~;~;\:.::.:..:............ '~;;.; .,.; ::::nn~~~~nn@jjj@i i ijj HHj HWUffff]iW ",,:.., [@!ij ::.i:::n::: nnHj@~ :HiHjjjjH [jnHH1H~ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [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 twenty-one 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% [72 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%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(aX1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)). A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) REV -1502 EX. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter SS# 182-40-8047 01/08/2001 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 knowledqe of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE DESCRIPTION NUMBER OF DEATH SCHEDULE A REAL ESTATE FILE NUMBER TOTAL (Also enter on line 1, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97) REV-1503 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FilE NUMBER Sara A. Ritter SS1f 182-40-8047 01/08/2001 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER UNIT VALUE OF DEATH TOTAL (Also enter on line 2. Recapitulation) 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems. Inc. Form REV-1503 EX (Rev. 1-97) REV-1504 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP FILE NUMBER SSf! 182 -40 - 8047 01/08/2001 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 DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 3, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1504 EX (Rev. 1-97) REV-1507 EX + (1-97) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER SSfI 182-40-8047 01/08/2001 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 4, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1507 EX (Rev. 1-97) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER SS1f 182-40-8047 01/08/2001 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 5, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems. Inc. Form REV-1508 EX (Rev. 1-97) REV-1509 EX. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER SSII 182-40-8047 01/08/2001 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. A. SURVIVING JOINT TENANT(S) NAME Martha Ritter Tate ADDRESS 137 Sherwood Drive Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Daughter B. Lois Ann Rausch 147 Sherwood Drive Carlisle, PA 17013 Daughter c. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE I nclude name of financial institution and bank DATE OF DEATH DECD'S VALUE OF account number or similar Identifying number. NUMBER TENANT JOINT Attach deed for Jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 A&B 08/28/64 A11first Bank Checking 42,813.50 100.00% 42,813.50 Account #72081341 TOTAL (Also enter on line 6, Recapitulation) $ 42,813.50 (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97) REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER SSff 182-40-8047 01/08/2001 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY %OF ITEM RELAW8~M~I~ t~ 'b~~~5f~llWJ~~~b"B~EJF t~~~SFER. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) TOTAL (Also enter on line 7, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97) REV-1511 EX+(l-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Sara A. Ritter FILE NUMBER SSfI 182-40-8047 01/08/2001 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney's Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs TOTAL (Also enter on line 9, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS FILE NUMBER SSfF 182-40-8047 01/08/2001 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT TOTAL (Also enter on line 10, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) REV-1513 EX +(9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sara A. Ritter ssg 182-40-8047 SCHEDULE J BENEFICIARIES FILE NUMBER 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(aXl.2)] 1 Lois Rausch Daughter 1/2 share of 147 Sherwood Drive Joint Property Carlisle, PA 17013 2 Martha Ritter Tate Daughter 1/2 share of 137 Sherwood Drive Joint Property Carlisle, PA 17013 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 01/08/2001 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) REV-1514 EX. (9-00) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Sara A. Ritter SS# 182-40-8047 01/08/2001 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or alter 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Copy if1 o Will o Intervivos Deed of Trust o Other DATE OF BIRTH Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - 0 3 1/2% 06% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) $ 0.00 0.00000 o Variable Rate 0.0 % $ 0.00 DATE OF BIRTH Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 3. Amount of payout per period 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - 031/2% 06% 0 10% 0 Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 o o Monthly (12) D Other ( ) 0.00 0.00 0.0000 0.0000 0.0 % 0.00 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1514 EX (Rev. 9-00) REV-1514 EX . (9-00) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Sara A. Ritter SS# 182-40-8047 01/08/2001 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Copy 112 o Will o Intervivos Deed of Trust o Other DATE OF BIRTH Term of Years Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - 03 1/2% 06% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) $ 0.00 0.00000 o Variable Rate 0.0 % $ 0.00 DATE OF BIRTH 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 3. Amount of payout per period 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - 031/2% 06% D 10% D Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%,6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 o o Monthly (12) o Other ( ) 0.00 0.00 0.0 % 0.0000 0.0000 0.00 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1514 EX (Rev. 9-00) REV -1514 EX + (9-00) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Sara A. Ritter SS# 182-40-8047 01/08/2001 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Copy #3 o Will o Intervivos Deed of Trust o Other DATE OF BIRTH Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - 031/2% 06% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) $ 0.00 0.00000 o Variable Rate 0.0 % $ 0.00 NAME(S) OF ANNUITANT(S) NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 3. Amount of payout per period 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - 031/2% 06% 010% 0 Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 31/2%,6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 o o Monthly (12) D Other ( ) 0.00 0.00 0.0000 0.0000 0.0 % 0.00 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1514 EX (Rev. 9-00) REV-1647 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE (Check Box 4a on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER Sara A. Ritter SS# 182-40-8047 01/08/2001 This schedule is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. nWiII n Trust n Other I. Beneficiaries NAME OF AGE TO BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY 1. 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. n Limited riaht of withdrawal nn Unlimited riaht of withdrawal III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0.00 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 Cover Sheet) . . . . . .$ 0.00 3. Value of Line 1 passing to spouse at appropriate tax rate Check One 06%, 03%, 00% . . . . . . . .$ 0.00 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One 06%, 04.5% . . . . . . . . .....$ 0.00 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) . . . . . .$ 0.00 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) . . . . . . $ 0.00 7. Total Value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1647 EX (Rev. 9-00) REV - 1648 EX (9-00) SCHEDULE N SPOUSAL POVERTY CREDIT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX DIVISION (AVAILABLE FOR DECEDENTS DYING AFTER 12131191) ESTATE OF FILE NUMBER Sara A. Ritter ssg 182-40-8047 01/08/2001 This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet. 1. Taxable Assets total from line 8 (cover sheet) . 1. 42,813.50 2. Insurance Proceeds on Life of Decedent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 0.00 3. Retirement Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 0.00 4. Joint Assets with Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 0.00 5. PA Lottery Winnings. . . 5. 0.00 6a. Other Nontaxable Assets: List (Attach schedule if necessary). . . . . . . . . . . .. 6a. 0.00 6b. 6e. 6d. 6. SUBTOTAL (Lines 6a, b, c, d). . . . . 6. 0.00 7. Total Gross Assets (Add lines 1thru 6). 7. 42,813.50 8. Total Actual Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Net Value of Estate (Subtract line 8 from line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If line 9 is greater than $200,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part II. 8. 0.00 9. 42,813.50 Income: a. Spouse. b. Decedent. e. Joint.... d. Tax Exempt Income . e. Other Income not listed above. f. Total.............. 4. Average Joint Exemption Income Calculation 4a. Add Joint Exemption Income from above: (1f) 0.00 1. TAX YEAR: 191998 2. TAX YEAR: 191999 3. TAX YEAR: 19 2000 1a. 0.00 2a. 0.00 3a. 0.00 1b. 0.00 2b. 0.00 3b. 0.00 1e. 0.00 2e. 0.00 3e. 0.00 1d. 0.00 2d. 0.00 3d. 0.00 1e. 0.00 2e. 0.00 3e. 0.00 1f. 0.00 2f. 0.00 31. 0.00 + (2f) o . 00 +(3f) 0.00 0.00 -;- 3 ) 0.00 4b. Average Joint Exemption Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If line 4(b) is greater than $40,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part III. 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less. 1. 0.00 2. Multiply by credit percentage (see instructions) . . . . . . . . . . . . . .. ................... 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 2A on Page 2. . . . . . . . . . . . . 4. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 2A on Page 2. Copyright (c) 2000 form software only The Lackner Group, Inc. 2. 0% 3. 0.00 4. 5. Schedule (Rev. 9-00) REV-1649 EX + (1/97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Sara A. Ritter SS# 182-40-8047 01/08/2001 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. 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 If 1 Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirement of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arran ement. DESCRIPTION VALUE Part A Total 0.00 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is bein made. DESCRIPTION VALUE Part B Total 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1649 EX (Rev. 1-97) REV-1649 EX + (1/97) COM MONWEAL TH OF PEN NSYLV ANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Sara A. Ritter SS# 182-40-8047 01/08/2001 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. 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 #2 Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirement of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O. then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O. the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable. regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arran ement. DESCRIPTION VALUE Part A Total 0.00 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is bein made. DESCRIPTION VALUE Part B Total 0 . 00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1649 EX (Rev. 1-97) REV-1649 EX + (1/97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Sara A. Ritter SS# 182-40-8047 01/08/2001 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. 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 #3 Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirement of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O. then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION VALUE Part A Total 0.00 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is bein made. DESCRIPTION VALUE Part B Total O. 00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1649 EX (Rev. 1-97) I ~,' . ..D J cO ~)51 ~ ~ ~ ...D 1 ru r:O ru -' LIl ~I , .:r ..ll ru ITl I n.J cO ~! _U'l ~....r. we ~Jo ~ ~rn ~ ~:O co z'" " :0" D:'" ::l~D J: <i' "" li co- o~ ~ G ,,0 ,,>CO .:5 "" .~ '" ~o~ IDA. ~~ D D 1 c "" 00, ~-s D:>< q: <(0 [5 8 -w -a ~ l iil CD -:E E '" i~ m .. <=!. C1- I: 0 E l '"' ~ 1 z >- 0> Oi <a ~ 'a; D- O; ~ '" ~ 2cn E '0 0; > <a cO j OJ U a; 0 u 00; D- o_c LL -a _c :=~ :g~ ~ .5 '" '" ..Q E 0 =Q> =u <au iD D .9 .<: IDOO IDa: aiM 0..< Po- .~ , a; [J 0 0 0 ~ " ~ '" :E tli 0 a. =- .t z lJ) a. ~ ~ 12 !' .r; * '" _0 _. CD - - e ..ll ~ X cO :c , CD - ~ -:E ....- -5 ~ i. i ru ,-; ru I ~ ., Ul \ ~ ..D ~ - . 'l:: ~,"'" " :"f) IT1 j...-~ "'., ~::": ;.1 C) cO -,.:. '-c'" -- , ~ .H l-"~, '..~ -~ ~ * ~._, < .., ....' <. (,~' ~( :E .- 0 ., a: ~ 138Vl 30'<f)l:JVd ... 00-8 (8616) .00 . ^ lNO 'S"n NIH.1IM S.1N3WdIHS t:lO.::l - 'I 1] ~NIl:!d ~O 3dAJ.-3'SV31d - -- l 00: 0 ~\O~ ~ 0\ . ~~~ t;o,.o ~~ ~ .13 d l;l ~::r:: l! ..c: - - ftI ,. '-: rfl .-< ~ 4-< ~ o ::l H 0 E~ ;:; ,~..... 0 OJ) H t"- V::l .-< ~8 ro rfl~ ~ v'a .:; ....... ~ ro ;;> t:: ::l >- v ::l 0'- .-J 0 iZl ~ .u ~ U"O~t:: C8g~ ro"'i::..o ~ ~]'@~ <Ii So;..::: H ::l U ~ ~U-U .... \0 0\ N ,;, o .... t-.. .... 'ALLFIRST TRUST DETACH AND RETAIN THIS PORTION FOR YOUR RECORDS AlCNAME =UTTER, SARA ANN, C/T/A 'AlC NO. 77446 No.20246420 " DATE ...,. ;:Ie... 010/3/01 REMITTANCE AMOUNT PRINCIPAL v INCOME ~m~: LARRY A. HARTMAN ~ 18,083.~4 \..0 (OR I :,.":;1 '.0 STATE ESTATE lAX * SARA A. RITTER, SS# 182-40-8047 ~ ~ctI :/' s-fp<5E; ~f>,'~ 1Pf' .-, '-"' 'SI HB 78 3 ALLFIRST TRUST DETACH AND RETAIN THIS PORTION FOR YOUR RECORDS AlCNAME ~ITTER, SARA ANN, CIlIA AlC NO. 77446 No.20246419 DATE 10/3/01 .~r ADM: LARRY A. HARTMAN REMITTANCE AMOUNT . 'It:! INCOME PRINCiPAL 1,926.~ 1 \,Q FOR .;~ STATE INHERITANCE TAX * SARA A. RITTER, SS# 182-40-8047 \.0 o p HB 78 2 - - - ~-- - - - --.-. ALLFIRST TRUST DETACH AND RETAIN THIS PORTION FOR YOUR RECORDS AlCNAME RITTER, SARA ANN, C/T/A AlC NO. 17446 tNo.20246428 ..-.r ". .I ... , r--;- DATE ...,. d 10/3/-01 ~ " REMITTANCE AMOUNT INCOME PRINCIPAL ADM: LARRY A. HARTMAN 15.00 I \0 FOR -.~ .- \.0 FILING AND RECORDING fEES * FILING PENNSYLVANIA INHERITANCE TAX RETURN o ~ HB 84 1 II allflrst Larry A. Hartman October 5,2001 AlIfirst Trust Mail Code: 001-02-05 213 Market Street Harrisburg. PA 17101 717255 2045 tel 717231 2636 fax Mrs. Mary C. Lewis, Register of Wills Cumberland County Court House 1 Courthouse Square Carlisle, Pennsylvania 17013 Re: Estate of Sara A. Ritter Date of Death - January 8, 2001 Dear Mrs. Lewis: Enclosed are two copies of the Inheritance Tax Return, Form REV-1500, our Trust Funds check in the amount of$1,926.61, representing the tax as shown by the Return, together with a check in the amount of$15.00 to cover the cost of filing said Returns. Also enclosed is our Trust Funds check in the amount of$18,083.34, representing the Pennsylvania Estate Tax for the above. Sincerely, ';(~4~~ Larry K Hartman LAH/r Encs. ~ iii allflrst Larry A. Hartman Allfirst Trust Mail Code: 001-02-05 213 Market Street Harrisburg, PA 17101 7172552045 tel 717231 2636 fax October 5,2001 4/-0/- 9 2~ ;id m /7-1;2....// Mrs. Mary C. Lewis, Register of Wills Cumberland County Court House 1 Courthouse Square Carlisle, Pennsylvania 17013 Re: Estate of Sara A. Ritter Date of Death - January 8, 2001 Dear Mrs. Lewis: Enclosed is completed United States Estate Tax Return, Form 706, for the above. Sincerely, x~?{.~ Larry A. Hartman LAH/r Ene. C' . r (~4 ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ALLFIRST TRUST 001-02-05 213 MARKET STREET HARRISBURG, PA 17101 nn_n_ fold ESTATE INFORMATION: SSN: 182-40-8047 FILE NUMBER: 21-2001- 0926 DECEDENT NAME: RITTER SARA A DATE OF PAYMENT: 10/09/2001 POSTMARK DATE: 10/08/2001 COUNTY: CUMBERLAND DATE OF DEATH: 01/08/2001 NO. CD 000361 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,926.61 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ALLFIRST BANK CHECK# 20246419 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $1,926.61 MARY C. LEWIS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 17128.0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ALLFIRST TRUST 001-02-05 213 MARKET STREET HARRISBURG, PA 17101 n____u fold ESTATE INFORMATION: SSN: 182-40-8047 FILE NUMBER: 21-2001- 0926 DECEDENT NAME: RITTER SARA A DA TE OF PAYMENT: 10/09/2001 POSTMARK DATE: 10/08/2001 COUNTY: CUMBERLAND DATE OF DEATH: 01/08/2001 NO. CD 000360 ACN ASSESSMENT CONTROL NUMBER AMOUNT 202 I $18,083.34 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ALLFIRST TRUST COMPANY CHECK# 20246420 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $18,083.34 MARY C. LEWIS REGISTER OF WILLS /?~/a-// COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX Recorcec ReQ 2; DA TE ESTATE OF DATE OF DEATH FILE NUMBER All :51 COUNTY ACN 11-12-2001 RITTER 01-08-2001 21 01-0926 CUMBERLAND 101 LARRY A HARTMAN ALLFIRST TRUST CO PO BOX 2961 HBG 001 NOV 16 OF PA Cterk PA 171(J'jtmbenc.il'> *' REY-1547 EX AFP <12-001 SARA A Allount Rellitted )" PA MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: iS4j-Ex--AFP--n1f:ooY-NoYicE--oF-YNHEifiTANCE-TAirAPPRjriSEi"-ENT~--Ar.rOWANCE-C'-R----------- - ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX SARA A FILE NO. 21 01-0926 ACN 101 ESTATE OF RITTER TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED DATE 11-12-2001 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 42,813.50 X 045 = 1,926.61 .00 X 12 = .00 .00 X 15 = .00 (19)= 1,926.61 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 .00 42,813.50 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax .00 .00 (11) (12) (13) (14) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 42,813.50 on 42,813.50 .00 42,813.50 PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 11-27-2001 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,926.61 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 23.79 TOTAL DUE 1,950.40 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before Oecember lZ. 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years. the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Zl40 of the Inheritance and Estate Tax Act. Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit. which was not requested on the Tax Return. may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills. any of the Z3 Revenue District Offices. or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for texpayers with special hearing and I or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance. or disallowance of deductions. or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue. Board of Appeals. Dept. Z810Z1. Harrisburg, PA 171Z8-10Z1. OR --election to have the matter determined at audit of the account of the personal representative. OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue. Bureau of Individual Taxes. ATTN: Post Assessment Review Unit. Dept. Z80601. Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death. a five percent (5%) discount of the tax paid is allowed. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed. and not paid before January 18. 1996. the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency. or nine (9) months and one (1) day from the date of death. to the date of payment. Taxes which became delinquent before January I. 198Z bear interest at the rate of six (6%) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on and after January I. 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOl are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZO% .000548 199Z 9% .000Z47 1983 16% .000438 1993-1994 7% .00019Z 1984 11% .000301 1995-1998 9% .000Z47 1985 13% .000356 1999 7% .00019Z 1986 10% .000Z74 ZOOO 8% .000Z19 1987 9% .000Z47 ZOOI 9% .000Z47 1988-1991 11% .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice. additional interest must be calculated. /?- /.:2- // BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-1607 EX AFP <l2-DDI Aecoraed Register of Wills DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-19-2001 RITTER 01-08-2001 21 01-0926 CUMBERLAND 101 SARA A LARRY A HARTMAN ALLFIRST TRUST CO PO BOX 2961 HBG '01 NOV 26 All:48 OF PA Clerk-O Court P".tlltlbtiland Co., PA Anount ReniUed MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i6'ifj-E3CAFP--fi'2":ooY------...--fNi.fERli'-ANc'E--YAX--STjffEM'E-NY-'ifF'-A'ifcOLiNy--.-i.----------------- - --- ESTATE OF RITTER SARA A FILE NO.21 01-0926 ACN 101 DATE 11-19-2001 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-12-2001 PR I NC I PAL T AX DUE: ........................................................................................................................................................................................................................... 1,926.61 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-08-2001 CDOO0361 .00 1,926.61 TOTAL TAX CREDIT 1,926.61 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ... PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment made payable tD the name and address printed Dn the reverse side. If RESIDENT DECEDENT make check Dr mDney order payable to: REGISTER OF WILLS. AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "ApplicatiDn fDr Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hDur answering service for forms Drdering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT Dnly). REPLY TO: Questions regarding errors cDntained on this notice should be addressed tD: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phDne (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discDunt of the tax paid is allowed. PENALTY: The 15% tax amnesty nDn-participation penalty is computed Dn the total of the tax and interest assessed, and nDt paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate Df six (6%) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates fDr 1982 through 2001 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9Z .000247 1985 13% .000356 1999 n .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beYDnd the date of the assessment. If payment is made after the interest computation date shDwn on the NDtice, additional interest must be calculated. ~ 1-6/~ 1f}.r.o J\.gr.e.em.eut uf Wrust THIS AGREEMENT OF TRUST, made and entered into this "2/\M.,.{ day of ~1992, by and between SARA .<;NN RITTER, of. Camp Hill, Cumberland County, Pennsylvania, as Grantor, hereinafter referred to as "Grantor", and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as Trustee, hereinafter collectively refer reo to as "Trustee". WITNESSETH: WHEREAS, Grantor is the owner of certain assets more fully described in Schedule "A", attached hereto and made a part hereof; and WHEREAS, Grantor is desirous of being relieved of business cares and worries and of the management of Grantor's property and, for those reasons, among others, is desirous of placing the active management and control of such property in the hands of Trustee, NOW, THEREFORE, in consideration of the mutual eOV€n<1.nts and agreements herein contained, it is agreed by and bet\yeen the parties hereto as follows: ARrrCJ,.~_I: Grantor, concurrently \-lith or subsequent to the execution of this Agreement of Trust, will transfer and convey to Trustee the assets listed on Schedule "A", attached hereto and made a part hereof, which said assets are hereinafter referred to as the "Trust", receipt of which assets hereby is acknowledged by Trustee, and Trustee, in consideration thereof, agrees to hold and administer said assets and any additions thereto, as Trustee, IN TRUST NEVERTHELESS, for the following uses and purposes: (a) Trustee shall have, hold, manage, invest and reinvest the same, collect the income and pay over the net income in quarterly installments to Grantor during Grantor's lifetime. (b) During the lifetime of Grantor, Trustee shall pay to Grantor such portion or all of the principal of the Trust as Grantor may from time to time request in writing. (c) Trustee may also expend so much of the principal of the Trust as, in its discretion, may be necessary and/or advisable to supplement all income of Grantor in order to provide support and maintenance, including medical, hospital, nursing and nursing home care for Grantor. Cd) Upon the death of Grantor, the Trustee shall pay over to the Executor of Grantor's estate so much of the principal as shall be required to pay all specific bequests provided in Grantor's Will, and estate taxes and funeral and administration costs which may be incurred with respect to Grantor's estate. Thereafter, the Trustee shall divide the remaining principal and any other assets into as many equal parts as there are then living children of Grantor and then deceased children of Grantor represented by then living issue. One of said shares - 2 - shall be held, administered and distributed under the provisions of paragraph (e) of this ARTICLE I as a separate Trust for the benefit of each living child of Grantor, and one of said shares shall be paid to the then living issue of each deceased child of Grantor, per stirpes. Provided however, that if any of such issue of deceased children (a "Beneficiary") has not attained the age of twenty-five (25) years at such time, the share of the Beneficiary shall be held in further trust by the Trustee. The Trustee shall periodically pay to the Beneficiary all of the net income and so much of the principal of the Trust as Trustee in its sole discretion deems necessary for the proper support, maintenance, medical care and education of the Beneficiary and Beneficiary's dependent children. At such time as Beneficiary attains the age of twenty-five (25) years, the Trust shall terminate and the then remaining assets shall be paid to the Beneficiary. If the Beneficiary dies before attaining the age of twenty-five (25) years, this Trust shall terminate and said remaining assets shall be paid to the Beneficiary's personal representative. (e) The following provlslons shall apply to each separate trust established for a child of the Grantor (hereinafter referred to as "Beneficiary"): 1. The Trustee shall immediately pay to the Beneficiary from principal the sum of FIFTY THOUSAND ($50,000) DOLLARS. - 3 - 2. The Trustee shall pay over to the Beneficiary all of the net income and so much of the principal as Trustee in its sole discretion deems proper for the support, maintenance, comfort, medical care and education of Beneficiary and her dependent children. 3. The Trustee shall also pay to the Beneficiary so much of the principal of the Trust as is required so that Beneficiary shall receive not less than THIRTY THOUSAND ($30,000) DOLLARS per year in income and principal in the aggregate under this Paragraph (e) of ARTICLE I and Trust "D" in the Agreement of Trust of August 13, 1986, Ralph M. Ritter, Settlor, and Dauphin Deposit Bank and Trust Company, Trustee. For the purpose of this computation, the right to withdraw Ten Thousand ($10,000) Dollars each year from Trnst "D" shall be deemed to have been exercised. 4. Upon the death of Beneficiary, the Trustee shall pay over the remaining principal to such of Beneficiary's spouse and issue, in such amounts and in such estates, in trust or otherwise, as Beneficiary shall appoint in writing, making specific reference to this special power of appointment. In default of such appointment, the remaining principal shall be divided into as many equal shares as there are then living children of Beneficiary and then deceased children of Beneficiary represented by then living issue. One of said shares shall be - 4 - paid to each then living child of Beneficiary and one of said shares shall be paid to the then living issue of such deceased child, per stirpes, Provided however, that if any of such children or issue of deceased children (a "Beneficiary") has not attained the age of twenty-five (25) years at such time, the share of the Beneficiary shall be held in further trust by the Trustee. The Trustee shall periodically pay to the Beneficiary all of the Net income and so much of the principal of the Trust as Trustee in its sole discretion deems necessary for the proper support, maintenance, medical care and education of the Beneficiary. At such time as Beneficiary attains the age of twenty-five (25) years, the Trust shall terminate and the then remaining assets shall be paid to the Beneficiary. If the Beneficiary dies before attaining the age of twenty-five (25) years, this Trust shall terminate and said remaining assets shall be paid to the Beneficiary's personal representative. ARTICLE II: No part of the income or principal of the property held under these Trusts shall be subject to attachment, levy or seizura,by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. Trustee shall pay over the net income and the principal to the parties herein designated, as their interests may appear, without regard to any attempted anticipation, pledging or assignment by any - 5 - beneficiary under a Trust, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ARTICLE III: The Trustee shall possess, among others, the following powers: (a) To vary or to retain investments, including the stock of any corporate Trustee named herein, when deemed desirable by Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or securities or in such other property, real or personal as Trustee shall deem wise, without being restricted to so-called "legal investments" and without being limited to any statute or rule of law regarding investments by fiduciaries. (b) In order to effect a division of the principal of a Trust or for any other purpose, including any final distribution of a Trust, Trustee is authorized to make said divisions or distributions of the personalty and realty, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts created hereunder so long as the total market value of any share is not affected by such allocations. Should it appear desirable to partition any real estate, Trustee is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, recognizances, or other obligations with as wide powers as can be exercised by an individual owner in fee simple. - 6 - (c) To sell either at public or private sale and upon such terms and conditions as Trustee may deem advantageous to a Trust, any or all real or personal estate or interests therein owned by a Trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money, or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon Trustee in this paragraph or elsewhere in this instrument. (d) To mortgage real estate, and to make leases of real estate, extending beyond the term of the Trusts hereunder. (e) To borrow money from any party, including Trustee, to pay indebtedness of a Trust and taxes, and to assign and pledge assets of a Trust therefor. (f) To pay all costs, taxes, expenses and charges in connection with the administration of a Trust, including a reasonable compensation to agents. (g) In the discretion of Trustee, to unite with other owners of similar property in carrying out any - 7 - plans for the reorganization of any corporation or company whose securities form a part of a Trust. (h) To vote any shares of stock which form a part of a Trust. (i) To assign to and hold in trust an undivided portion of any asset. (j) To do all other acts in its judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the Trusts. (k) Grantor's corporate fiduciary shall be entitled to compensation based on its regular schedule of fees for such services in effect at the time of the service rendered. (1) Should the principal of any Trust herein provided for become too small, in Trustee's discretion, so as to make continuance of the Trust inadvisable, Trustee may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to income. Upon such termination the rights of all persons who might otherwise have an interest as succeeding income beneficiary or in remainder shall cease. If any person to receive distribution is a minor or disabled in any way, Trustee may pay the fund to the parent, guardian, or person or organization taking care of that person or, with respect to a - 8 - minor, Trustee may deposit the fund in a savings fund account in the minor's name payable to the minor at majority. ARTICLE IV: Whenever and as often as any beneficiary hereunder, to whom payments of income or principal are herein directed to be made, shall be under legal disability, or in the sole judgment of Trustee, shall otherwise be unable to apply such payments to his own or her own best interests and advantages, Trustee may make all or any portion of such payments in anyone or more of the following ways: (a) Directly to such beneficiary; (b) To the Legal Guardian or Conservator of such beneficiary; (c) To a relative of such beneficiary, to be expended by such relative for the benefit of such beneficiary; or (d) By itself expending same for the benefit of said beneficiary. ARTICLE V: instrument in writing revoke this Agreement It is agreed that Grantor may, by delivered to Trustee, modify, alter or in whole or in part. ARTICLE VI: the same time as Grantor, order of deaths cannot be Any person who shall have died at or under such circumstances that the established by proof, or within - 9 - thirty (30) days of her death, shall be deemed to have predeceased her. Any person (other than Grantor) who shall have died at the same time as any then recipient of income or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased such beneficiary. ARTICLE VII: Grantor, or any other person, from time to time, with the consent of Trustee, may give, devise, bequeath, grant or otherwise transfer and convey any other property, real, personal or mixed, to Trustee, to be administered and distributed in accordance with the provisions of this Agreement. ARTICLE VIII: Upon the death of Grantor, the Grantor's daughters, LOIS ANN RAUSCH and MARTHA JANE TATE, shall serve as Co-Trustees with DAUPHIN DEPOSIT BANK AND TRUST COMPANY without bond or other security. Provided however, that no individual Trustee shall participate in the exercise of any discretionary powers vested in the Trustees with respect to such Trustee or her dependent children. IN WITNESS WHEREOF, SARA ANN RITTER has hereunto set her hand and seal, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY has caused this Agreement of Trust to be signed by its (Vice) President and its seal affixed, attested by its Secretary, all by order of its Board of Directors, and all on the day and year first above written. / ~f?f)7dY I Wi tness GRANTOR: II M-/0 C~ f~SEAL) ~ ANN RITTER ATTEST: TRUSTEE: DAUPHIN DEPOSIT BANK AND TRUST COMPANY By: ~~.p~~~- _ ~-.I,v....r---. >()<o t1~. Secretary ~ (SEAL) COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~~ SS: On this, the .;(/1'1-3 day of f!~ ' 191'''<, before me, a Notary Public, the undersigned offlcer, personally appeared SARA ANN RITTER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and notarial seal. ~LL/___ Notary Public Commission Expires: (SEAL) Noomal Seal JanerM Howe! ~ HanistJur . r...... MvComrnissicJ\l;~ Nov.29.19llB Member. Pennsylvania AssociiitiOO of i'kltiiries COMMONWEALTH OF PENNSYLVANIA COUNTY OF 7)/ltJ;J/I/.,U SS: On this, the;lof day Of~ ' 19~before me, a Notary Public, the undersigned officer, personally appeared j.A,ftf.y It IIIJRT/l1IU.J who acknowledged himself to be th~(Vice) President of DAUPHIN DEPOSIT BANK AND TRUST COMPANY, a corporation, and that he, as suc~ice) President, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the corporation by himself as~ice) President. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. '~ My Commission Expires: (SEAL) NalIItaI Sell ~~"".NIlI!IJNIo ~~....IwIlii'=~1" SCHEDULE RAR SCHEDULE RA R 02./- 0 /- ~.;l.~ AMENDMENT TO AGREEMENT OF TRUST This amendment is to an Agreement of Trust made and entered into on June 2, 1992 by and between Sara Ann Ritter of Camp Hill, (now of Silver Spring Township), Cumberland County, Pennsylvania, hereinafter referred to "Granto~~ and Dauphin Deposit Bank and Trust Company, as Trustee, hereinafter collectively referred to as "Trustee". FIRST: Article I, Subsection (e) (e). The following provisions shall apply to each separate trust established for a child of the Grantor (hereinafter referred to as "Beneficiary" .) 1. The Trustee shall immediately pay to the Beneficiary from principal, the sum of Fifty Thousand ($50,000.00 Dollars. TO BE AMENDED AS FOLLOWS: (e) The following provisions shall apply to each separate trust established far a child of the Grantor (hereinafter referred to as lIBeneficiaryll. (Over) 1. The Trustee shall immediately pay to the Beneficiary from principal, the sum of ONE HUNDRED THOUSAND ($100,000.00) DOLLARS. SECOND: Article I, Subsection (e) 3. The Trustee shall slso pay to the Beneficiary so much of the principal of the Trust as is required so that Beneficiary shall receive not less than THIRTY THOUSAND ($30,000.00) DOLLARS per year in income and principal in the aggregate under this paragraph (e) of ARTICLE I and Trust "D" in the Agreement of Trust of August 13, 1986, Ralph M. Ritter, Settlor, and Dauphin DEposit Bank and Trust Company, Trustee. For the purpose of this computation, the right to withdraw Ten Thousand ($10,000.00) Dollars each year from Trust "D" shall be deemed to have been exercised. TO BE AMENDED AS FOLLOWS: SECOND Article I, Subsection (e) 3. The Trustee shall also pay to the Beneficiary, each year, the net income of the Trust, plus the Beneficiary shall have the right -2- to draw down Five Percent (5%) of the fair market value of the Trust on an annual basis. For the purpose of this computation , the right to withdraw $10,000.00) Dollars each year from Trust "D" (referring to Agreement of Trust of August 13, 1986, Ralph M. Ritter, Settlor, and Dauphin Deposit Bank and Trust Company, Trustee) shall be deemed to have been exercised. All other provisions of the Trust Agreement remain unchanged. IN WITNESS WHEREOF, SARA ANN RITTER has hereunto set her hand and seal, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, has caused this Amendment to the Agreement of Trust dated June 2, 1992 by its (Vice) President and its seal affixed, attested by its Secretary, all by order of its Board of Directors. and all on the day and year first above written. GRANTOR :?.~/.'-'-~~ .~;~1Ila- tlww [!1Ji.1ASEAL) SARA ANN RITTER witness TRUSTEE ATTEST: "R._ ~ ..:::,......~.rv-, , ~ Assr. Secretary (SEAL) , I i I I , I , I DAUPHIN DEPOSIT BANK AND' TRUST COMPANY ~ I BY: ~d~ SR.. vic ) President " i COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND On this, the IS0 day of January, 1998, before me, a Notary Public, the undersigned officer, personally appeared SARA ANN RITTER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and Notarial seal. ~~.'\-~W tary Public My Commission Expires: " ~ . , (SEAL) NOTARIAL SEAl MARGARET T. FOSTER, NolaI)' Public Camp HIli, PA Cumberland CountY ~ Comml$\llOn Exp\le5 Aug. 7, 2000 ., ,. , .r ,_ .. ';, " COMMONWEALTH OF PENNSYLVANIA: : COUNTY OF 2)".J?/ P // /,tI SS: On this, theltd day personally 1998 before me, A 'ho acknowledged himself to be the(Vica)President of DAUPHIN DEPOSIT BANK AND TRUST COMPANY, a Corporation, and that he, as such (Vice) President, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the Corporation by himself as (Vice) President. IN WITNESS WHEREOF, I have set my hand and notarial seal. Ln/ My Commission Expires: (SEAL) Notarial Seal Mary Ann Anderson, Notary Public Harrisburg, Dauphin County My Commission Expires Oct, 30, 1998 Member, Pennsylvania A""Xiation of Notaries " COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION CO-TRUSTEE UNDER IRREVOCABLE TRUST AGREEMENT WITH SARA ANN RITTER ----------------------------------------------------------------- ----------------------------------------------------------------- FIRST AND FINAL ACCOUNT OF ALLFIRST TRUST COMPANY OF PENNSYLVANIA, NA, MARTHA JANE TATE AND LOIS ANN RAUSCH, CO-TRUSTEES ================================================================================ Date of Death: January 8, 2001 Date of Trustee's first receipt of funds: January 30, 2001 Accounting for the period: January 30, 2001 to September 9, 2002 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- Purpose of Account: Allfirst Trust Company of Pennsylvania, NA, Martha Jane Tate and Lois Ann Rausch, Co-Trustees offer this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Allfirst Trust Company of Pennsylvania, NA 213 Market Street HarriSburg, PA 17101 (717) 255-2045 Or Robert Trace . SUMMARY OF ACCOUNT Co-Trustee Under Irrevocable Trust Agreement With Sara Ann Ritter For Period of 01/30/2001 through 07/31/2002 PRINCIPAL Receipts: This Account Subsequent Principal Receipts Net Gain (or Loss) on Sales or Other Disposition Less Disbursements: General Disbursements Reserves Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Investment Holdings INCOME Receipts: This Account Net Gain (or Loss) on Sales or Other Disposition Less Disbursements Balance Before Distribution Distributions to Beneficiaries Income Balance on Hand For Information: Investments Made Changes in Investment Holdings COMBINED BALANCE ON HAND Page Current Value 3-4 4 5-6 7-8 9 168,778.17 964.65 10 11-12 13-14 15-16 17 2 Fiduciary Acquisition Value 284,206.22 598,811. 73 (120,671.88) 762,346.07 169,742.82 592,603.25 592,603.25 0.00 17,550.09 0.00 17,550.09 6,386.32 11,163.77 11,163.77 0.00 0.00 --------------- --------------- RECEIPTS OF PRINCIPAL CASH: 01/30/01 Ralph Ritter Trust B 12,000.00 02/07/01 HLFA - Medical Insurance Reimbursement 43.24 02/07/01 Pennsylvania Blue Shield - Medical Insurance Reimbursement 8.58 05/03/01 Ralph Ritter Trust B - Balance of Income Cash and Accrual as of Date of Death 34.89 05/03/01 Ralph Ritter Trust B - Balance of Principal Cash as of Date of Death 3,949.76 05/03/01 Accrued income through date of death 3,823.89 05/03/01 Transfer From Income - Balance of Income - Ralph Ritter Trust C 1,549.49 08/31/01 US Treasury - 2001 Tax Rebate 300.00 STOCKS/LISTED: 02/01/01 17,300 shares Allied Irish Bks PIc 82,037.70 Spons ADS - received 02/01/01 1,500 shares Allied Irish Bks PIc 7,113.09 Spons ADS - received 02/01/01 1,800 shares Exxon Mobil Corporation - 40,275.00 received 02/01/01 2,750 shares Tyco International Ltd - 44,016.21 received 02/02/01 60.389 shares ARK Funds PA Tax Free 594.87 Portfolio - received 02/02/01 8,649.399 shares ARK Funds PA Tax Free 85,201.62 Portfolio - received 3 Fiduciary Acquisition Value 21,709.85 2/02/01 64.888 shares ARK Funds Value Equity 528.95 Portfolio - received 02/02/01 301.678 shares ARK Funds Value Equity 2,459.20 Portfolio - received 02/02/01 6.27 shares ARK Funds Value Equity 51. 11 Portfolio - received 02/02/01 26.819 shares ARK Funds Value Equity 218.62 Portfolio - received -------------- 262,496.37 SUBSEQUENT PRINCIPAL RECEIPTS: 02/07/01 Allied Irish Bks PIc Spons ADS - 348,840.44 adjust to date of death value 02/07/01 Allied Irish Bks PIc Spons ADS - 30,246.27 adjust to date of death value 02/07/01 ARK Funds PA Tax Free Portfolio - 1,214.29 adjust to date of death value 02/07/01 ARK Funds Value Equity Portfolio - 1,222.25 adjust to date of death value 02/07/01 Exxon Mobil Corporation - adjust to date of death value 109,968.75 02/07/01 Tyco International Ltd - adjust to date of death value 107,319.73 598,811.73 TOTAL RECEIPTS OF PRINCIPAL............ . . . 883,017.95 -------------- -------------- 4 02/22/01 02/22/01 03/06/01 03/06/01 03/06/01 03/16/01 03/27/01 03/27/01 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Gain Loss 8,709.788 shares ARK Funds PA Tax Free Portfolio Net Proceeds Fid. Acq. Value 86,488.19 87,010.78 399.655 shares ARK Funds Value Equity Portfolio Net Proceeds Fid. Acq. Value 4,520.10 4,480.13 39.97 3,800 shares Allied Irish Bks PIc Spons ADS Net Proceeds 81,861. 42 Fid. Acq. Value 94,643.75 800 shares Exxon Mobil Corporation Net Proceeds 65,237.82 Fid. Acq. Value 66,775.00 750 shares Tyco International Ltd Net Proceeds 40,986.13 Fid. Acq. Value 41,273.44 5,000 shares Allied Irish Bks PIc Spons ADS Net Proceeds 101,187.12 Fid. Acq. Value 124,531.25 1,000 shares Exxon Mobil Corporation Net Proceeds Fid. Acq. Value 78,177.39 83,468.75 2,000 shares Tyco International Ltd Net Proceeds Fid. Acq. Value 85,958.12 110,062.50 5 522.59 12,782.33 1,537.18 287.31 23,344.13 5,291.36 24,104.38 04/03/01 5,000 shares Allied Irish Bks PIc Spans ADS Net Proceeds Fid. Acq. Value 04/11/01 95,650.79 124,531.25 5,000 shares Allied Irish Bks PIc Spans ADS Net Proceeds Fid. Acq. Value 100,569.14 124,531.25 TOTAL GAINS AND LOSSES/PRINCIPAL. . . . . . . . . . . LESS LaSS............................. NET GAIN OR LOSS. . . . . . . . . . . . . . . . . . . . . . . . . . . /" 6 39.97 120,711.85 (120,671.88) 28,880.46 23,962.11 120,711.85 01/30/01 01/30/01 02/22/01 03/0S/01 04/0S/01 04/12/01 04/12/01 OS/07/01 06/0S/01 06/28/01 07/0S/01 08/06/01 09/0S/01 10/03/01 10/03/01 10/03/01 10/03/01 10/0S/01 DISBURSEMENTS OF PRINCIPAL GENERAL DISBURSEMENTS Jeffrey's Flowers & Distinctive Accents Visaggo's Inc. Hoffman-Roth Funeral Home, Inc. - Funeral Services for Sara A. Ritter Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee pennsylvania Dept of Revenue - 2000 Personal Income Tax US Treasury - 2000 Federal Personal Income Tax Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Brown, Schultz, Sheridan, & Fritz - Preparation of 2000 Federal & State Tax Returns Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Cumberland County Register of Wills - State Estate Tax Cumberland County Register of Wills - State Inheritance Tax Cumberland County Register of wills - Filing and Recording Fees for PA Inheritance Tax Return US Treasury - Federal Estate Tax Allfirst Trust Company of PA, NA - Trustee Fee 7 466.3S 2,939.93 20,79S.00 263.46 19S.93 4,208.00 2S,313.00 101.71 101.38 890.00 98.S4 98.66 98.86 18,083.34 1,926.61 lS.00 87,674.41 6S.96 10/05/01 11/05/01 12/05/01 01/07/02 02/05/02 03/05/02 04/05/02 05/06/02 06/03/02 06/05/02 07/05/02 08/05/02 09/03/02 09/05/02 Larry A. Hartman - Reimbursement for postage paid to mail Form 706 Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Cumberland County Register of Wills - Filing and Recording Fees for First and Final Account Ralph M. Ritter Trust B Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Beckley & Madden - Attorney Fees re: First and Final Accounting Ralph M. Ritter Trust B (Marital Trust) Allfirst Trust Company of PA, NA - Trustee Fee 9.78 65.97 65.97 65.33 65.32 65.31 65.30 65.28 248.00 65.19 65.12 65.11 4,495.00 35.35 TOTAL GENERAL DISBURSEMENTS......................... 8 168,778.17 RESERVES Cumberland County Register of wills - Cost of Filing First and Final Account 964.65 TOTAL RESERVES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL DISBURSEMENTS OF PRINCIPAL........ . . . . . . . . . . . . 9 964.65 169,742.82 -------------- -------------- DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Lois Ann Rausch 03/06/01 Principal Distribution - Article 1 Subsection (E) Martha Jane Tate 03/06/01 Principal Distribution - Article 1 Subsection (E) Trust Under Agreement with Sara A. Ritter F/B/O Martha Jane Tate ---------------------------------- 04/26/01 Principal Distribution 150,000.00 09/04/02 Principal Distribution 46,301.63 Trust Under Agreement with Sara A. Ritter F/B/O Lois Ann Rausch ---------------------------------- 04/26/01 Principal Distribution 150,000.00 09/04/02 Principal Distribution 46,301.62 TOTAL DISTRIBUTIONS TO BENEFICIARIES...... 10 100,000.00 100,000.00 196,301.63 196,301.62 592,603.25 -------------- -------------- CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL Allied Irish Bks PIc Spons ADS 02/01/01 02/01/01 02/07/01 02/07/01 03/06/01 03/16/01 04/03/01 04/11/01 17,300 shares received 1,500 shares received adjust to date of death value adjust to date of death value (3,800)shares sold (5,OOO)shares sold (5,OOO)shares sold (5,OOO)shares sold o -------------- -------------- ARK Funds PA Tax Free Portfolio 02/02/01 02/02/01 02/07/01 02/22/01 8,649.399 shares received 60.389 shares received adjust to date of death value (8,709.788)shares sold o -------------- -------------- ARK Funds Value Equity Portfolio 02/02/01 02/02/01 02/02/01 02/02/01 02/07/01 02/22/01 6.27 shares received 26.819 shares received 64.888 shares received 301.678 shares received adjust to date of death value (399.655)shares sold o Exxon Mobil Corporation 02/01/01 02/07/01 03/06/01 03/27/01 1,800 shares received adjust to date of death value (800)shares sold (I,OOO)shares sold o -------------- -------------- 11 Cost 82,037.70 7,113.09 348,840.44 30,246.27 (94,643.75) (124,531.25) (124,531.25) (124,531.25) 0.00 -------------- -------------- 85,201.62 594.87 1,214.29 (87,010.78) 0.00 -------------- -------------- 51.11 218.62 528.95 2,459.20 1,222.25 (4,480.13) 0.00 -------------- -------------- 40,275.00 109,968.75 (66,775.00) (83,468.75) 0.00 -------------- -------------- Tyco International Ltd 02/01/01 02/07/01 03/06/01 03/27/01 2,750 shares received adjust to date of death value (750)shares sold (2,OOO)shares sold 44,016.21 107,319.73 (41,273.44) (110,062.50) o 0.00 12 Allied Irish Bks PIc Spons ADS 04/26/01 Exxon Mobil Corporation 03/09/01 RECEIPTS OF INCOME DIVIDENDS TOTAL DIVIDEND INCOME..................... ARK Money Market Portfolio 02/01/01 03/01/01 04/02/01 05/01/01 06/01/01 07/02/01 08/01/01 09/04/01 10/01/01 11/01/01 12/03/01 01/02/02 02/01/02 03/01/02 04/01/02 05/01/02 06/03/02 07/01/02 08/01/02 09/03/02 ARK Funds PA Tax Free Portfolio 03/01/01 INTEREST 1.36 113 .58 678.91 1,745.98 802.37 715.66 658.29 630.04 549.47 246.52 182.59 169.97 159.50 139.57 144.75 140.72 143.40 136.06 134.32 127.88 TOTAL INTEREST INCOME..................... 13 8,544.60 792.00 9,336.60 -------------- -------------- 7,620.94 215.95 7,836.89 -------------- -------------- OTHER INCOME 06/06/02 Pennsylvania Dept of Revenue 2001 State Fiduciary Income Tax Refund Ralph Ritter Trust B 05/03/01 Transfer from Closed Account Income Subsequent to Date of Death 06/29/01 TOTAL OTHER INCOME........................ TOTAL RECEIPTS OF INCOME.................. 14 63.00 282.72 30.88 376.60 -------------- -------------- 17,550.09 -------------- -------------- 03/05/01 04/05/01 05/03/01 05/07/01 05/07/01 06/05/01 07/05/01 08/06/01 09/05/01 10/05/01 11/05/01 12/05/01 12/28/01 01/07/02 02/05/02 03/05/02 04/05/02 DISBURSEMENTS OF INCOME Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Transfer To Principal - Balance of Income - Ralph Ritter Trust C Allfirst Trust Company of PA, NA - Trustee Fee Ralph Ritter Trust C Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Pennsylvania Dept of Revenue - Quarterly Estimated Fiduciary Income Tax Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee Allfirst Trust Company of PA, NA - Trustee Fee 15 489.28 363.86 1,549.49 188.90 1,591.15 188.28 183.01 183.22 183.59 122.49 122.52 122.51 63.00 121.33 121.32 121. 28 121.26 05/06/02 Allfirst Trust Company of PAl NA - 121. 24 Trustee Fee 06/05/02 Allfirst Trust Company of PAl NA - 121.07 Trustee Fee 07/05/02 Allfirst Trust Company of PAl NA - 120.95 Trustee Fee 08/05/02 Allfirst Trust Company of PA, NA - 120.91 Trustee Fee 09/05/02 Allfirst Trust Company of PAl NA - 65.66 Trustee Fee TOTAL DISBURSEMENTS OF INCOME.................. 16 6/386.32 -------------- -------------- DISTRIBUTIONS OF INCOME TO BENEFICIARIES M & T Bank Account #3740105311 06/28/02 Income Distribution M & T Bank Account #0000540315 06/28/02 Income Distribution Lois Ann Rausch 06/30/01 Income Distribution 4,418.69 12/31/01 Income Distribution 1,001.11 Martha Jane Tate 06/30/01 Income Distribution 4,418.70 12/31/01 Income Distribution 1,001.12 Trust Under Agreement with Sara A. Ritter F/B/O Martha Jane Tate 09/05/02 Income Distribution 27.69 09/09/02 Income Distribution 17.68 Trust Under Agreement with Sara A. Ritter F/B/O Lois Ann Rausch 09/05/02 Income Distribution 27.70 09/09/02 Income Distribution 17.67 TOTAL DISTRIBUTIONS TO BENEFICIARIES...... 17 116.71 116.70 5,419.80 5,419.82 45.37 45.37 11,163.77 -------------- -------------- AFFIDAVIT Allfirst Trust Company of Pennsylvania, NA, Martha Jane Tate and Lois Ann Rausch, Co-Trustees under the Irrevocable Trust Agreement with SARA ANN RITTER, deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their offices; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that, to their knowledge, there are no claims now outstanding against the Trust; that all taxes presently due from the Trust have been paid. ,4~ /J?4-U~ Allfirst Trust Company of Pennsylva a, NA, Co-Trustee Subscribed and sworn to ~)/ ::fOl;jr 4;~~. . Notary PubllC day 2002. G Notarial Seal Mary, Ar:tn Anderson, Notary p. u. bFc I, f'. ;,m~b~rg. Dauphin Caur> ; _.~ "'V . mISSIon Expires Oct 20(: viemix;, rennsylvaniaAssOCiatio: Nc: ~ 18 AFFIDAVIT Allfirst Trust Company of Pennsylvania, NA, Martha Jane Tate and Lois Ann Rausch, Co-Trustees under the Irrevocable Trust Agreement with SARA ANN RITTER, deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their offices; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that, to their knowledge, there are no claims now outstanding against the Trust; that all taxes presently due from the Trust have been paid. /ncu rh a cJ(1 ~ I?ak Martha Jane Tate, Co-Trustee Subscribed and sworn to by Martha Jane Tate before me this 62/ day of , 2002. - \ Notarial Seal . Mary Ann Anderson. ~otary :lIl'" 'qrrisburg, Dauphin Cou , I lYe ~"".on Expo... 00' <"'" mns'iiv~ni8 ',ssrria.1" 19 AFFIDAVIT Allfirst Trust Company of Pennsylvania, NA, Martha Jane Tate and Lois Ann Rausch, Co-Trustees under the Irrevocable Trust Agreement with SARA ANN RITTER, deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their offices; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that, to their knowledge, there are no claims now outstanding against the Trust; that all taxes presently due from the Trust have been paid. ~~C&m;(~ Lois Ann Rausch, Co-Trustee Subscribed and sworn to by Lois Ann Rausch of c2/ day , 2002. ~~~ Notary Public . I-~--. Notarial Seal Marv A':ln Anderson, Notary Pur" . 1. ~m~bl!rg, Dauphin COO' .:!......mlss1on Expires Oc' :11]" 1r'l_~\,'I\."~1TB"~~I:I. J ~::"I..H 20 . . illast If ill ~nn m-c:St~m~nt DX ShRiL AN~IT~EE, I, SARA ANN RITTER, of Camp Hill" Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any property, shall be paid by the Executor out of the property passing under ITEM VI of this Will, as an expense and cost of administration of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ):TEM II: expenses of my last illness property passing under this administration of my estate. I direct the Executor to pay the and funeral expenses from the Will as an expense and cost of rTE~IlI: I specifically exercise the power of appointment vested in me in Paragraph 2 of that certain Agreement of Trust dated August 13, 1986, between Ralph M. Ritter, Settlor, and Dauphin Deposit Bank and Trust Company, Trustee, in favor of, and I direct that the assets of such Trust shall be paid to, my daughters. LOIS ANN RAUSCH and :Page 1 j) ,J .___:n_Ju__ MARTHA JANE TATE, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Trustees, IN TRUST NEVERTHELESS, to be held, administered and distributed in accordance with the terms of a certain Agreement of Trust executed by DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as Trustee, and by me as Grantor on the 2, ,/V-..-V\ day of ~~, I hereby confirm and ratify said Agreement of Trust in every respect. ITEM IV: I give and bequeath to my daughters, LOIS ANN RAUSCH and MARTHA JANE TATE, or the survivor of them, absolutely and in fee simple, all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon, to be divided between them as they shall agree. Should there be no agreement, such property shall be divided between them by the Executor in as nearly equal portions as is deemed practical in the sole discretion of the Executor, having due regard to the personal preferences of such children. ITEM V: I give and bequeath the sum of TWENTY-FIVE THOUSAND ($25,000) DOLLARS to the Missionary Fund of the TRINITY UNITED METHODIST CHURCH of New Kingston, Pennsylvania, to be held and maintained as part of such fund from which only the income shall be expended for missionary purposes. ITEM VI: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, to my daughters, LOIS ANN RAUSCH and MARTHA JANE TATE, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as Trustees (hereinafter collectively referred /) /} Page 2 fl-t)~- to as "Trustee"), IN TRUST NEVERTHELESS, to be held, administered and distributed in accordance with the terms of a certain Agreement of Trust executed by said DAUPHIN DEPOSIT BANK AND TRUST CO~;NY, as Trustee, and by me as Grantor on the 'L/v~~ day of ~~992. I hereby confirm and ratify said Agreement of Trust in every respect. ITEM VII: In the settlement of my estate, the Executor shall possess, among others, the following powers: (a) To retain any investments I may have at my death, including specifically those consisting of stock of any bank even if I have named such bank as the Executor herein, as long as the Executor may deem it advisable to my estate so to do. (b) To vary investments, when deemed desirable by the Executor, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other property, real or personal, as the Executor shall deem wise, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) In order to effect a division of the principal of my estate or for any other purpose, including any final distribution, the Executor is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind, and to allocate specific assets among beneficiaries hereunder so long as the total market value of any Page 3 /rj j, ) ;1} /) ~_.JlL . /\ share is not affected by such division, distribution or allocation in kind. Should it appear desirable to partition any real estate, the Executor is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, recognizances or other obligations, with as wide powers as an individual owner in fee simple. (d) To sell either at public or private sale and upon such terms and conditions as the Executor may deem advantageous to the estate, any or all real or personal estate or interest therein owned by the estate severally or in conjunction with other persons or acquired after my death by the Executor, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Executor in this paragraph or elsewhere in my will. (e) To mortgage real estate, and to make leases of real estate. (f) To borrow money from any party, including the Executor, to pay indebtedness of mine or of my Page 4 iu k) estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate therefor. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate. (h) To make distributions of income and of principal to the proper beneficiaries thereof, during the administration of my estate, with or without court order, in such manner and in such amounts as my Executor deems prudent and appropriate. (i) To vote any shares of stock which form a part of the estate, and otherwise to exercise all the powers incident to the ownership of such stock. (j) In the discretion of the Executor, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the estate. (k) To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. Page 5 () ;J /J ,C~--:;fL.1L (1) To do all other acts in the Executor's judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the estate. (m) The corporate fiduciary shall be entitled to compensation based on its regular schedule of fees for such services in effect at the time of the service rendered. ITEM VIII: I hereby nominate, constitute and appoint my daughters, LOIS ANN RAUSCH and MARTHA JANE TATE, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY to be the Executors, herein collectively referred to as "Executor". The Executor, Trustee and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding five (5) pages, at the end of each page of which I ~ave ~l~O s~t my ~ni t i.als for greaterJ,se. cu. r..i ty and better ldentlflcatlon thlS -Z/\,L-v\ day of / V\.r\.-LL_ ' 1992. _~ // :J' .. tdiliLt):Vf/{/ /(~ ARA ANN RITTER' (SEAL) We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound (and disposi~~ mind and memory. !r:Lt!../~ flll@EAL) ReSidi}j!l at -Cue jJ ,,2 l/U r; t:el/1,/v . ~-!---! D ,L__7{)/) a,~ ~){t~ (SEAL) Residing at Iff/ -/~h I2tf ~ !fd-P, p1f170f! 4.r~~- ~~ (SEAL) Residing at ~f z"e-'.JJJJ O.-u-_ ~.J7 I 131- /7 ~S- LAST WILL AND TESTAMENT OF SARA ANN RITTER I, SARA ANN RITTER, of the Township of Silver Spring, Cumberland County, Pennsylvania, do hereby make and publish this as and for a Codicil to my Last Will and Testament dated June 2, 1992. FIRST: I hereby revoke Item V of my Last Will and Testament as I have provided this bequest during my lifetime. " Item V : I give and bequeath the sum of TWENTY-FIVE THOUSAND ($25,000) DOLLARS to the Missionary Fund of the TRINTY UNITED METHODIST CHURCH of New Kingston, Pennsyl- vania, to be held and maintained as part of such fund from which only the income shall be expended for missionary purposes." SECOND: In all other respects, I ratify and confirm my Last Will and Testament IN WITNESS WHEREOF, I have hereunto set my hand and seal this /.-7"1. ~ - day of January, 1998. JJ(I" P tL.,; 1<>Jj;;i ( SEAL) Sara Ann Ritter WE, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the above named Testatrix as and for a Codicil to her Last Will and .. Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. -II dA a ~~. tlU'IV ~ ~eSEAL) ) "-~ (SEAL) /; 1M 4 v<A-t 1- J ;/~. (l v (SEAL) l'IOc,)..:n:::.: RFV <j/:-<'(, This is to certify that the information here give~ is correctly, cppied fran: an original certificate of death du!~ flied with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent fdll1g. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. ~ t\.~'W-~~~ Local Registrar fee for this certificate, $2.00 p 6947687 JAN ~,. 9 2001 Date H105.10&3AItV2I87 COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH :NT ~NT <K NAME Of DECEDENT tF,rsr, M'dd1e.l~SI) I. STATE FilE ~MBER SEX SOCIAL SECURIT'r NUMBER .c;}J ~=IfyIO s, 92 Yrs. COUNTY OF DERH .. Female 3. 182 - 40 BIRTHPlACE (C,ry i1nd PlACE OF DEATH ICt<<1t Dr'Iy IlNt -- "iN 'nslrUCloOnf on Of'\el !ldel State or fcrltlQrl Coonrry) HOSPITAL; IrtpalienCO 7. Ia. FACllIT'I' ""AME (II noIl"S1'IulIOl". gIVe stfNt i1nO "umDe'l'l 8 2001 RACE .Amencan lndi8n, Blaclt. Whit.. ate {5peof'yl ... Cumberland White DECEDENT'S USUAL OCCUPMION (~":or-~::O~::~If~ MARITAL STATUS, Mamtcl Na.,... "'anied. Widowed, OiYOrC.:S {Soecty1 SURVIVING SPOuSE I"..... gr.oe maoOerl oa-nel 137 Sherwood Drive 10. Car lisle, Pa. 17013 FAtHER'S NAME tF"II'Sl, MiCldle. L~S11 ... lHFORMANT'S NAME (T'fPWPrinl) *. Martha Jane Tate METHOD OF OlSPOSITK>H BuMI ~ Cremation 0 R~ 110m Sial. 0 OtMr (Sp<<lty'I ITo. Cumber land ""' -..... M~a \OWMhip? ... 1rC.iJ "Ift.dK.o.ncli'Vedw.. 15. Sil ver Spnng ..,.. 17a. Slale PA citylboro P.urT II: Other signifIeaM conditions contrOJdng 10 death. but noc rMUIlinQ in the ~ c..- g;v.n in PA.RT I Q,~"TQ <:>~~\~~\ I,\)......L... DUE 10 lOR AS' CONSEQUENCE OFt I : L WERE AUTOPSY FINDINGS A\AIlABlE PRIOR TO COMPlETtON OF CAUSE OF DERH? DUE 10(00 ASACONSEOUENCE Of): DUE TO lOR AS A CONSEOUENCE OF): MANNER Of DEATH DATE OF INJUR'I' (Monlh. Day. '!'ear) TIME OF INJ RY INJURY AT WORK? DESCRIBE H()IN INJURY OCCURREO. - )ir D D HomiCide -.. P.nding Investigation D D o ~E OF INJURY. AI horn.. taffl"l~reel"aClory, offtce M. tKJidIng, atc. (5peoty) 300. _ D NoD Nalwel ~ 3OC. REGISTR~R'S SIGNATURE AND NUM ~ \ IdI \ IIi a ($I:) \ Coulcl noc be cIeIarmlnad 211I. 21b. CERTifiER ICt-eck oniy onel 'CERTlfYING PHYSICIAN IF'hy5lCoa" Cf!fllfyll"g cause d death whe,., another pflVSIC~" has pl'Oi"IOl.loced death aoo completed lIem 231 Ta!he ~t af my knowted98, death accurrwd d....1O the caule(sJ and me"".,.. ItalH. . . .. . . . . . . .. . ... ... ."IItONOUNC1NQ AND CERTifYING PH'I'StCIAH (Ptl~l8n bolt: O)Ioroourc,t'IQ Oea\tl i1rld CM.IY't'IQ IOcal,lS8 01 dealh\ Ta the boNt at my knowl.d<;Jft. d.ath OCCUfrt'd at the uma, data. and placa, and du.lo lhe uUM(a) and ma"".r a. staled 'YEDICAL EXAMINER/CORONER ~~~~:,b::i:,::=~~~~~t"~~ ...n.~/o~ ~~~~~t~~~I.~~: ~n. ~.y. ~~l,n.i~~: ~~~~~ ~;~~'.~~ ~~ ~~~ ~I~~,.~~I~: ~~~.~I~:~: ~~~,~~~ ~~ ~~~ ~~~~~~~).~~ 0 31a.