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HomeMy WebLinkAbout10-11-05 F:\FILESIDA T AFILE\EST A TES\11597.2.notice.cer CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Vivian Keast Hoffman Date of Death: July 12, 2005 File No. 21-05-0764 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' !Court Rules was served on or mailed to the following beneficiaries of the above-captioned estatelon or about 8epteHffier 12, 2005 D~~~.J U)OS. . Mr. Frank J. Hoffman, Jr. 112 Green Ridge Lane Newville, PA 17241 Ms. Judy Hoffman Schmidt 3240 Ridgeway Road Harrisburg, P A 17109 Mr. Gary Lee Hoffman 544 Exeter Court Ambler, P A 19002 Ms. Joyce Hoffman Stinson 733 Washington Drive Pittsburgh, PA 15229 Ms. Barbara Hoffman Fischl 135 South Main Street Nazareth, PA 18064 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: Septem.ber O(~ Go ) , 2005 Signature Name C!-L hr-L- r. /2- Christopher E. Rice, Esquire MARTSON DEARDORFF WILLIAMS & OtTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Attorneys for Personal Representative ,.- --.... " :~ .1 ~ ~..., t's <+-11 (~-, =) " T1 ....... -- ,'IJ "1 C', (-S .-:~J c-; :T'1 :-:-J 'C) I -::...~ _-_xi ~ r:.~-;'i . /) ':..:..) --r-'l w Ui) REV -1500 EX + (fi-DD) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 05 00764 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128.0601 DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) HOFFMAN, VIVIAN KEAST ... z w c w u w c DATE OF DEATH (MM.DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 07/12/2005 04/14/1921 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) OFTICU\L USE ONLY 168-22-6091 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 199-07-1350 HOFFMAN, JR., FRANK J. ~ 1. Original Return 2 Supplemental Return w ... 0 4. Limited Estate 4a. Future Interest Compromise (dale of death after lo:~Ul uO::lo: 12-12-82) w,,-u ~ J:OO 6. Decedent Died Testate (Attach copy 7. Decedent Maintained a Living Trust (Attach uO::..J ,,-Ill afWiII) copy of Trust) "- c( 0 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between o 3. Remainder Return (dale of death p .<I>r to 12.13.82) o 5. Federal Estate Tax Return R,CiIuired o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THis'SECTIOt-lCMUSTi' AME .n !z Christopher E. Rice, Esquire ~ ~ IRM NAME (If applicable) O::z 8 ~ Martson Deardorff Williams & Otto ElEPHONE NUMBER 717/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o 5 ::> ... Ii: ~ w 0:: 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 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) Ten East High Street Carlisle, P A 17013 (1 ) None (2) 120,886.05 (3) None (4) None (5) 25,045.14 (6) None (7) 5,284.83 (9) 6,356.75 (10) ~-) -,-'.---, ~.J._.J fTI C~ r-') .~~~ ; C::J , , c,,-:~ =.:J c') ITl q C;) --.f: -t .....,.. ~1 ........ --,. .c+ cj (8) '151,216.02 (11 ) 6,356.75 144,859.27 (12) 13. Charitable and Governmental Bequests/Sec 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) (13) (14) 144,859.27 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 144,859.27 x .00 (15) or transfers under Sec. 9116(a}(1.2} z .045 (16) 0 16.Amount of Line 14 taxable at lineal rate x S ::> "- 17.Amount of Line 14 taxable at sibling rate x .12 (17) :::0 0 u ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) ... 19. Tax Due (19) 0.00 0.00 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. .. [I ,.:le$:e-.;::":. ):~~~eSO'R~:TQ'~~W';R ~~~QUE.s-TiONS()NREVERSEPslbEANti4RECttEC~MATH'<<!" Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 E)C (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 112 Green Ridge Lane CITY Newville STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + E) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT ZIP 17241 (1 ) 0.00 (2) 0.00 (3) 0.00 (4) (5) 0.00 (5A) (5B) 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS I 1. Did decedent make a transfer and: Yes I' ,i"""", a. retain the use or income of the property transferred;.................................................................................. D , b. retain the right to designate who shall use the property transferred or its income;.................................... 8 c. retain a reversionary interest; or..... ............ ........................... ..... ..................... ............................................ d. receive the promise for life of either payments. benefits or care? .............................................................. 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. .................................................. ........................................... ........................ 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..... .................................... ...... ................................................. ...................... 1:81 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF!tHE RETURN. I preparer other than the personal representative is based on all information of which preparer has any knowledge, SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS GJ, Frank J. Hoffman Jr. - k SIGN TURE OF PERSON 112 Green Ridge Lane Newville, PA 17241 ADDRESS CL S' K-- SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Christopher E. Rice, Esquire ADDRESS Ten East High Street Carlisle, PAl 70 13 DATE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax 'OItf'! imposed on the net value of transfers to or for the use; Jf the surviving spouse is 3% [72 P.S. 39116 (a) (1.1) (i)l. '\'" --JIl) For dates of death on or after January 1, 1995, the tax rate imposed on the net r"-I c;-\ \.;> I \ [72 P.S. 39116 (a) (1.1) (ii)]. The statute does not exemDt a transfer to a survi:....r'\- \ E' , . -" of assets and filing a tax return are still applicable even if the surviving SpOUSE e:" D D./\.;J, For dates of death on or after July 1, 2000: ' , (/ /, Q C'\ , (J.~ The tax rate imposed on the net value of transfers from a deceased child twe n C;~ c{ .:) 'j to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P .S. 39116 r::- I~ ( 'f-~~,"\ ~ The tax rate imposed on the net value of transfers to or for the use of the de r t- ......) 0, . ( \ ~ 1.2)[72P.S.39116(a)(1)1. l'\\(d. . The tax rate imposed on the net value of transfers to or for the use of the decedent's sibllng~ '" ,_,_. --.J . I-\l \ s., :a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blooe Ur adoption. surviving spouse is 0% quirements for disclosure :pt as noted in 72 P.~. 99116 . SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER 21 - 05 - 00764 HOFFMAN, VIVIAN KEAST All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE \,1ALUE AT DATE OF NUMBER DEATH 1 148 shares, common, Axcelis Technologies Inc. (CUSIP 054540109) 1,094.46 2 252 shares, common, Eaton Corp (CUSIP 278058102) 15,566.04 3 81 shares, common, Monsanto Co. (CUSIP 61166W101) 5,163.75 4 96 shares, common, Solutia Inc. (CUSIP 834376105) .570 54.72 5 Accrued dividend to No.3 13.77 6 5412.428 shares, Vanguard/Windsor Fd Inc. (CUSIP 922018106) 18.29 98,993.31 TOTAL (Also enter on line 2, Recapitulation) 120,886.05 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HOFFMAN, VIVIAN KEAST I FILE NUMBER 21-05-00764 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned withi the right of survivorshIp must be disclosed on schedule F. ' ! ITEM NUMBER 1 Citizens Bank, C.D. #6243926945 DESCRIPTION 2 Citizens Bank, CD. #6243926953 TOTAL (Also enter on Line 5, Recapitulation) ~ALUE AT DATE OF DEATH 10,018.06 15,027.08 25,045.14 ESTATE OF ITEM NUMBER SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT HOFFMAN, VIVIAN KEAST FILE NUMBER 21 - 05 - 00764 Include the name of the transferee, their relationship to decedent and the date of transfer. Attach a copy of the deed for real estate DATE OF DEATH VALUE OF ASSET This schedule must be com leted and filed if the answer to an of uestions 1 throu h 4 on page 2 is es. DESCRIPTION OF PROPERTY EXCLUSION (IF APPLICABLE) T.AD<ABLE VALUE IRA, C1earfie1d Bank and Trust Company, Clearfie1d, P A; beneficiary: Frank 1. Hoffman, Jr., spouse 5,284.83 100% %OF DECD'S INTEREST TOTAL (Also enter on line 7, Recapitulation) 5,284.83 5,284.83 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HOFFMAN, VIVIAN KEAST Debts of decedent must be reported on Schedule I. DESCRIPTION ITEM NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: Personal Representative's Commissions 1. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATlVE COSTS Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State _ lip Year(s) Commission paid Attorney's Fees Martson Deardorff Williams & Otto (estimated) 2. I FILE NUMBER ! 21 - 05 - 007641 i AMOU~T I Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant FRANK 1. HOFFMAN Street Address 112 Green Ridge Lane City Newville 3. Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Stock valuation report State P A Spouse lip 2 Register of Wills, filing fee, inheritance tax return Total of Continuation Schedule(s) 17241 TOTAL (Also enter on line 9, Recapitulation) II 2,500.00 3,500.00 264.00 7.75 15.00 70.00 6,356.75 II *' Schedule H Funeral Expenses & Adminis1rative Cos1s continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HOFFMAN, VIVIAN KEAST I FILE NUMBER 21 - 05 - 00764 3 Register of Wills, additional probate fee 50.00 4 Postage/signature guarantee for transfer of stock 20.00 Page 2 of Schedu~ H I FILE NUMBER 21 - 05 - 00764 RELATIONSHIP TO DECEDENT REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HOFFMAN, VIVIAN KEAST NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Frank J. Hoffman Jr. 112 Green Ridge Lane Newville, P A 17241 Spouse Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET II AMOUNT OR SHARE OF ESTATE Ent~te residue pur;'~ant to Item 2 of Will! F: \FILES\DAT AFILEIEstate Planningl 11597. I. w. will ~(Q)[PJ)f LAST WILL AND TEST AMENT I, VNIAN KEAST HOFFMAN, of West Pennsboro Township, Cumberland Cpunty, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and ~:tclare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicilsl ade II byme. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expens4$ and I , I all death taxes (whether such taxes may be payable by my estate or by any recipient of any pro~erty) , shall be paid from my residuary estate as soon as practicable after my decease and as part ~If the administration of my estate. My Executor shall have no duty or obligation to obtain reimburs~bent II 'I for any such tax so paid, even though on proceeds of insurance or other property not passing ~der ! ! this Will. I i 2. If my husband shall survive me by thirty (30) days, then I give, devise and bequeath all <i>~ my estate, both real and personal property, unto my husband, FRANK J. HOFFMAN, JR., absolu~ely. 3. In the event my husband, FRANK J. HOFFMAN, JR., shall predecease or fail to survi~~ me by more than thirty (30) days, then I give, devise and bequeath all of my estate, both reat! and , I personal property, in the following manner: a. I give the following specific bequests of cash: i! i I (1) The sum of Five Thousand Dollars ($5,000.00) unto First United Presbyt~han Church, Newville, Pennsylvania; (2) The sum of Five Thousand Dollars ($5,000.00) unto Clearfield Presbyt~pan I I Church, Clearfield, Pennsylvania; and i I (3) The sum ofTen Thousand Dollars ($10,000.00) unto Green Ridge Vi~llage ! I Fund, Green Ridge Village, 210 Big Spring Road, Newville, Pennsylvania. : i b. All the rest, residue and remainder of my estate I give in equal shares untd Imy children, JOYCE HOFFMAN STINSON, JUDY HOFFMAN SCHMIDT, BARBARA HOFFMfN FISCHL and GARY LEE HOFFMAN, absolutely. I I i '~~H Page 1 of 5 Pages /" II I " (1) In the event my daughter, JOYCE HOFFMAN STINSON, shall prede~ease me or fail to survive me by thirty (30) days, and is survived by her husband, DAVID ! STINSON, then I give my said deceased daughter's share unto her said husband. In th~. tvent my said deceased daughter is not survived by her said husband, then my said dedfased i daughter's share shall be added to the shares of my remaining children as provided in this Item 3. (2) In the event my daughter, JUDY HOFFMAN SCHMIDT shall predecea~eme ! or fail to survive me by thirty (30) days, and is survived by her son, ANDREW SCH!\HDT, then I give my said deceased daughter's share unto her said son. In the event mYflsaid deceased daughter is not survived by her said son, then my said deceased daughter's ~~are I shall be added to the shares of my remaining children as provided in this Item 3. (3) In the event my daughter, BARBARA HOFFMAN FISCHL, shall predefFase me or fail to survive me by thirty (30) days, and is survived by her husband, CARL FIS~HL, ! then I give my said deceased daughter's share unto her said husband. In the event m~ baid deceased daughter is not survived by her said husband, then my said deceased daugli~er's ! i share shall be added to the shares of my remaining children as provided in this Item 3'f \ " i (4) In the event my son, GARY LEE HOFFMAN, shall predecease me or f~~l to survive me by thirty (30) days, and is survived by his wife, DONNA HOFFMAN, then I l~ive my deceased son's share unto his said wife. In the event my deceased son is not surviv~d by ! his said wife but is survived by issue, then my deceased son's share shall be held bYflmy Trustee, in trust, for the following purposes: (a) I direct that my Trustee shall hold, invest and reinvest the s~~e, '\ collect the income arising therefrom, and after paying all expenses incident td, ~he ! management of the trust, to use and apply as much of the income and princip~' as I' may be necessary in the sole discretion of my Trustee, in equal shares, fori ~he ! support, well-being and education of my grandsons, NICHOLAS E. HOFFMANi~nd I ALEXANDER J. HOFFMAN. ! I I (b) I direct that each of my grandsons shall have the right ofwithdratal I of his equal share of the principal of said trust as he attains the age of twenty-five ~M H (Initic\l s] Page 2 of 5 Pages II (25) years. In the event either of my said grandsons shall fail to attain the age for distribution, then his share shall be held or distributed unto his brother under the provisions ofthis Item 3, b, (4). (c) Prior to the distribution of the principal, my said Trustee shall \have \ the sole discretion to invade the principal of said trust for the support, mainte~ance and education of the beneficiary, regardless of age. c. To the extent that the same is permitted by law, none ofthe beneficiaries hereujnder shall have any power to dispose of or to charge by way of anticipation any interest given to! puch \ beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear ofthe dbbts, I \ contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies! and attachments and proceedings of whatsoever kind, at law or in equity. 4. I nominate, constitute and appoint my husband, FRANK J. HOFFMAN, JR., as Execu~r of my estate. In the event my husband shall be unable or unwilling to serve in such capacity, t.fu~n I appoint my daughter, JUDY HOFFMAN SCHMIDT, and my son, GARY LEE HOFFMAN, a51 ~o- Executors of my estate. 5. I nominate, constitute and appoint my daughter, BARBARA HOFFMAN FISCHL, as Trd$tee under the terms of this Last Will and Testament. 6. I direct that neither my Executor nor my Trustee, or their successors, shall be required to! hIe a bond to secure the faithful performance of their duties in any jurisdiction. 7. I authorize and empower my Executor and Trustee, or their successors, in their sole~nd absolute discretion, to purchase or otherwise acquire and retain any investments of which I die sei~ed , ! or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, excha~~e, i dispose of or grant options in regard to any or all property of any kind forming a part of my est:he I for such terms and such prices as they may deem advisable; to borrow money for any purpo1'es connected with the protection and preservation of my estate; to mortgage or pledge any real or vK~ [Initials] Page 3 of 5 Pages ~ , . ., personal property forming a part of my estate or to join in or secure the partition of sa~e; to compromise any claims or demands of my estate against others or of others against my est*e; to make distribution in kind and to cause any share to be composed of cash, property or undtrided fractional shares in property different in kind from any other share; to employ agents, attornew and , !, proxies and to delegate to them such power as my Executor and Trustee, or their successors, co~sider desirable and to pay reasonable compensation for such services as may be rendered by such a~ents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to c~ out any of these powers. In addition, I direct that my Executor, or his successor, shall have the Jbwer , I ! \ to conduct an inventory of any safe deposit box necessary to the administration of my estate.li IN WITNESS WHEREOF I have hereunto set my hand and seal this 9 * d~y of i l ,.:J{;t<5: . c.~.. "'[(.)" L(~ /' i ~(Q)[pJW ; I , i 2J~~ ~~AL) Vivian Keast Hoffman i. i SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, a$]and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscqbed our names as witnesses thereto, in the presence of the said Testatrix and of each other. CL J'JvL 5 l"~ :r~J_ d 7'~~r~ Y- Page 4 of 5 Pages .. COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) We, Vivian Keast Hoffinan, Christopher E. Rice, and {v'6 Il k J. 'He -~rIn UJ f' J. ' i. , I the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instru~ent, being first duly sworn, do hereby declare to the undersigned authority that the T estatrix signe~ and executed the instrument as her last Will and that the Testatrix has signed willingly, and th~f the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and tha~ bach of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness an~....lthat to the best of hislher knowledge the Testatrix was at that time eighteen years of age or Oldlil of sound mind and under no constraint or undue influence. ' ! , ! V~ ka-~~\ Vivian Keast Hoffinan, Testatrix ' C-k-.L1J- ? r<--. Witness %--1. r 7-~ ~ . 0 WItness i I i! ': ! I . \ i I I , , Subscribed, sworn to and acknowledged before me by Vivi~ Keast Hoffman, the Test~r! . x, and subscribed and sworn to before me by Christopher E. Rice and fr~ :F ~:Jr. i ' the witnesses, this cl-?'aay of Jc<.J. u:._.~. , ~)o'5. /, / I / NOTARIAL SEAL CORRINE L. MYERS, NOTARY PUBLIC CARLISLE BORO, COUNTY OF CUMBERLAND MY COMMISSION EXPIRES MAY 27. 2007 Page 5 of 5 Pages