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Home My WebLink About10-20-05 (2) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COU~~ DI:~IO~ . ~ NO. /,,1- L;J - C q ^ FIRST AND INTERIM ACCOUNT OF PNC BANK, TRUSTEE OF THE RIVERVIEW MEMORIAL GARDENS CEMETERY PERPETUAL CARE TRUST FUND, SETTLOR Start Of Trust: November 8, 2000 Date of Original Appointment: May 4, 2000 Date of Current Trustee's Receipt of Funds: January 25,2001 Accounting for the period: January 25, 2001 to June 30, 2005 Purpose of Account: The Trustee offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Nina B. Stryker, Esquire I.D. #36531 Obermayer Rebmann Maxwell & Hippel LLP One Penn Center - 19th Floor 1617 J.F.K. Boulevard Philadelphia, P A 19103-1895 (215) 665-3057 657937 t. RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 SUMMARY AND INDEX PRINCIPAL PAGES RECEIPTS 3 5 NET GAIN/LOSS ON CONVERSIONS 6 - 9 ADJUSTED BALANCE LESS DISBURSEMENTS 10 - 11 BALANCE BEFORE DI STR I BUTI'ONS DISTRIBUTIONS TO BENEFICIARIES PRINCIPAL BALANCE ON HAND 12 - 12 INVESTMENTS MADE 13 - 13 CHANGES IN INVESTMENT HOLDINGS INCOME RECEIPTS 14 - 18 LESS DISBURSEMENTS 19 - 19 BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES 20 - 20 INCOME BALANCE ON HAND COMBINED BALANCES REMAINING 142,335.43 8,627.96 150,963.39 36,271.20- 114,692.19 .00 114,692.19 34,463.13 11,467.51- 22,995.62 22,995.62- .00 114,692.19 - 2 - RIVERVIEW MEMORIAL GARDENS RECEIPTS OF PRINCIPAL 20-10-102-3002788 1/25/01 TRUSTE'S FIRST RECEIPT OF FUNDS: M & T INVESTMENT GROUP ACCOUNT # 43-7475-60-1 PRINCIPAL CASH ADVANCED: FUNDING FOR RIVERVIEW MEMORIAL GARDENS 1/26/01 1/26/01 2/13/01 3/22/01 4/13/01' 5/09/01 6/28/01 7/12/01 8/08/01 9/12/01 10/25/01 11/15/01 12/13/01 1/24/02 2/08/02 3/06/02 4/03/02 5/17/02 6/12/02 7/17/02 8/09/02 9/11/02 10/18/02 10/18/02 10/18/02 10/18/02 11/13/02 11/13/02 12/20/02 1/14/03 2/04/03 3/17/03 4/14/03 5/06/03 6/]0/03 7/22/03 8/05/03 9/12/03 10/10/03 11/04/03 12/03/03 1/14/04 2/10/04 3/08/04 4/13/04 5/11/04 6/08/04 7/13/04 8/09/04 - 3 13,768.27 177.7] 207.49 34_24 182.21 51.45 146.67 1,133.97 102.33 81.48 61. 58 52.67 55.66 128.94 38_25 60.41 52.91 62.59 106.38 62.39 54.07 128.49 126.06 216.93 9,379.16 6,680.31 1,974.02 41.78 8,046.85 329.80 125.6] 91. 71 121. 70 68.00 226.62 118.16 202.34 85.60 254.40 68.94 127.74 103.97 64.33 123.54 271.82 79.15 53.98 179.00 48.00 59.95 RIVERVIEW MEMORIAL GARDENS 4/19/01 5/25/01 6/22/01 6/27/01 7/02/01 7/03/01 7/03/01 7/25/01 20-10-102-3002788 RECEIPTS OF PRINCIPAL 9/10/04 10/14/04 11/04/04 11/26/04 1/07/05 2/01/05 3/07/05 4/18/05 5/09/05 6/08/05 66_93 44.07 29.20 86.04 37.71 38.44 24.43 33.35 35.77 42.46 32,689.76 5,309_869 UTS MORGAN GRENFELL INVT TR FXD INCOME FD 56,456.00 601.505 UTS KENSINGTON STRATEGIC REALTY MUTUAL FUND CLASS A 20,000.00 AMOUNT TRANSFERRED FROM INCOME TO REFLECT DIVIDENDS PAID ON KENSINGTON STRATEGIC REALTY MUTUAL FUND CLASS A FUND # ON 6/22/01 354.89 1,485.08 UTS SCUDDER SHORT TERM FIXED INCOME INSTITUTIONAL FD 14,983.41 AMOUNT TRANSFERRED FROM INCOME TO REFLECT DIVIDENDS PAID ON BLACKROCK MONEY MARKET INSTITUTIONAL CLASS FD #01 FROM 2/01/01 TO 7/02/01 300.36 AMOUNT TRANSFERRED FROM INCOME TO REFLECT DIVIDENDS PAID ON MORGAN GRENFELL INVT TR FIXED INCOME FD FROM 5/03/01 TO 7/03/01 723.06 AMOUNT TRANSFERRED FROM INCOME TO REFLECT DIVIDENDS PAID ON SCUDDER SHORT TERM FIXED INCOME INSTITUTIONAL CLASS ON 7/03/01 26.81 M & T INVESTMENT GROUP ACCOUNT # 43-7475-60-1 BALANCE OF PRINCIPAL CASH, 73.81 AMOUNT TRANSFERRED FROM INCOME AS REIMBURSEMENT FOR FIDUCIARY TAXES AS PAID BY PRINCIPAL BUT ALLOCABLE TO INCOME 4/10/03 4/10/03 4/12/04 518.03 72.00 3.00 593.03 - 4 - RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 RECEIPTS OF PRINCIPAL PENNSYLVANIA DEPARTMENT OF REVENUE REFUND OF 11/18/03 5/14/04 FIDUCIARY INCOME TAX 17.99 160.90 178.89 INTERNAL REVENUE SERVICE REFUND OF FIDUCIARY INCOME TAX 7/12/04 8/13/04 11/16/04 119.35 899.79 1,168.00 TOTAL PRINCIPAL RECEIPTS 2,187.14 142,335.43 - 5 - RIVERVIEW MEMORIAL GARDENS GAINS AND LQ~SES ON SALES AND OTHER DISPOSITIONS 20'10,102-3002788 GAIN ~ 11/27/01 KENSINGTON SELECT INCOME FD CL A CAPITAL GAIN DISTRIBUTION PROCEEDS: ACQUISITION VALUE: 856.78 ~Q.Q 856.78 12/11/01 SCUDDER SHORT TERM FIXED INCOME INSTITUTIONAL FD CAPITAL GAIN DISTRIBUTION PROCEEDS: 29.70 ACQUISITION VALUE: -~----.QQ 29.70 12/19/01 1.398.98 UTS MORGAN GRENFELL INVT TR FXD INCOME FD PROCEEDS: 15,081.00 ACQUISITION VALUE: 14.874.34 206.66 12/20/01 2.379 UTS 'I'EMPORARY ASSET FOR INVESTED FUNDS PROCEEDS: 2,379.00 ACQUISITION VALUE: --L379.00 .00 6/04/02 54.148 UTS KENSINGTON STRATEGIC REALTY MUTUAL FUND CLAS S A PROCEEDS: 2,336.49 ACQUISITION VALUE: 1 839.02 497.47 6/04/02 2.257.385 UTS SCUDDER SHORT TERM FIXED INCOME INSTITUTIONAL FD PROCEEDS: 22.754.44 ACQUISITION VALUE: 22.791.41 36.97' 6/04/02 1.113.215 UTS MORGAN GRENFELL INVT TR FXD INCOME FD PROCEEDS: 12,089.51 ACQUISITION VALUE: 11.836.01 253.50 6/05/02 33.421.02 UTS TEMPORARY ASSET FOR INVESTED FUNDS PROCEEDS: 33,421.02 ACQUISITION VALUE: 33.421 02 .00 6/12/02 480.332 UTS MORGAN GRENFELL INVT TR FXD INCOME FD PROCEEDS: 5,230.82 ACQUISITION VALUE: 5 107.02 123.80 - 6 RIVERVIEW MEMORIAL GARDENS GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS 7/19/02 8/02/02 9/13/02 12/13/02 12/18/02 12/23/02 12/23/02 12/23/02 12/26/02 19.495 UTS MORGAN GRENFELL INVT TR FXD INCOME FD PROCEEDS, ACQUISITION VALUE, 214.64 207.28 433.8 UTS KENSINGTON STRATEGIC REALTY MUTUAL FUND CLASS A PROCEEDS, ACQUISITION VALUE, 17,234.89 14 733.06 134.048 UTS MORGAN GRENFELL INVT TR FXD INCOME FD PROCEEDS: ACQUISITION VALUE, 1,500.00 1 425.24 MORGAN GRENFELL INVT TR FXD INCOME FD CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE: 348.37 .00 KENSINGTON SELECT INCOME FD CL A CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE: 254.28 .00 66.698 U1'S KENSINGTON SELECT INCOME FD CL A PROCEEDS: ACQUISITION VALUE: 2,131.00 2.090.98 2,163.799 UTS MORGAN GRENFELL INVT TR FXD INCOME FD PROCEEDS: ACQUISITION VALUE: 23,715.24 23.006.11 757.727 UI'S VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD PROCEEDS: ACQUISITION VALUE: 7,600.00 7.402.99 2,024 ur's TEMPORARY ASSET FOR INVESTED FUNDS PROCEEDS, ACQUISITION VALUE, 2,024.00 2 024.00 . 7 . GAIN 7.36 2,501.83 74.76 348.37 254.28 40.02 709.13 197.01 .00 20-10-102-3002788 LOSS RIVERVIEW MEMORIAL GARDENS GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS 12/27/02 12/31/02 1/27/03 3/27/03 3/31/03 4/30/03 12/15/03 1/05/04 GAIN 34,797 UTS TEMPORARY ASSET POR INVESTED FUNDS PJ<OCEEDS, ACQUISITION VALUE, 34,797.00 34 797.00 371.542 UTS VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD PROCEEDS, ACQur S I TI ON VALUE, 3,760,00 3 629.97 130.03 24.777 UTS VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD PROCEEDS, ACQUISITION VALUE, 250.00 242.07 7.93 221.685 UTS KENSINGTON STRATEGIC REALTY MUTUAL FUND CLASS A PROCEEDS, ACQUISITION VALUE, 8,304.32 7,708.92 595.40 8,304 UTS TEMPORARY ASSET FOR INVESTED FUNDS PROCEEDS, ACQUISITION VALUE, 8,304.00 8,304.00 .00 70.126 UTS NORTHEAST INVESTORS TRUST SH BEN INT PROCEEDS, ACQUISITION VALUE, 500.00 512 55 KENSINGTON SELECT INCOME PD CL A CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE: 255.72 .00 255.72 VANGUARD FIXED INCOME SECS FD INC INTER TERM COJ<P PORTPOLIO FD CAPITAL GAIN DISTRIBUTION PROCEEDS, 154.50 ACQUISITION VALUE, .00 154.50 1/07/04 HILLVIEW REMS LEVERAGED REI T CAPITAL GAIN DISTRIBUTION PROCEEDS, 275.89 ACQUISITION VALUE, .00 275.89 . 8 - 20-10'102-3002788 ~ .00 12.55- RIVERVIEW MEMORIAL GARDENS ~AINS AND LOSSES ON SALES AND OTHER DISPOSITIONS 4/02/04 9/16/04 12/16/04 1/04/05 1/04/05 4/04/05 VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE, 50.85 .00 KENSINGTON SELECT INCOME PD CL A CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE, 19.65 .00 KENSINGTON SELECT INCOME FD CL A CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE, 476.01 .00 HILLVIEW REMS LEVERAGED REIT CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE, 518.91 .00 VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD CAPITAL GAIN DISTRIBUTION PROCEED S , ACQUISITION VALUE, 56.72 -~ VANGUARD FIXED INCOME SECS FD INC INfER TERM CORP PORTFOLIO PD CAPITAL GAIN DISTRIBUTION PROCEEDS, ACQUISITION VALUE, 35.20 ~~ TOTAL GAINS AND LOSSES LESS LOSS NET GAIN - 9 . GAIN 50.85 19.65 476.01 518.91 56.72 35.20 8,677.48 49.52- 8,627.96 20-10-102'3002788 LOSS 49.52 - RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 DISBURSEMENTS OF PRINCIPAL 12/17/02 PNC BANR NA TRUSTEE FOR RIVERVIEW MEMORIAL GARDENS MERCHANDISE TRUST 20-10-102-3002746 TRANSFER FUNDS TO FUND TRUST 8,046.85- 6/30/05 OBERMAYER REBMANN MAXWELL & HIPPEL, LLP ATTORNEY I S FEE 1,800.00- AMOUNT TRANSFERRED TO INCOME AS REIMBURSEMENT FOR FIDUCIARY TAXES PAID BY INCOME BUT ALLOCABLE TO PRINCIPAL 9/16/02 4/08/03 4/08/03 848.00- 739.00- 92.00- 1, 679.00- PENNSYLVANIA DEPARTMENT OF REVENUE STATE FIDUCIARY INCOME TAX 4/15/02 9/11/02 4/07/03 4/08/03 4/09/03 6/10/03 6/25/03 9/22/03 9/30/03 151.00- 5.00- 1. 00- 39.00- 12.00- 8.00- 9.89- 18.00- 57.89- 361. 78- INTERNAL REVENUE SERVICE FEDERAL FIDUCIARY INCOME TAX 4/15/02 1,168.00- 9/11/02 104.00- 4/08/03 71.00- 6/10/03 26.00- 12/16/03 873.79- 4/12/04 15.00- 8/17/04 27.06- 4/11/05 32.00- 2,316.85- PNC BANK NATIONAL ASSOCIATION PRINCIPAL COMPENSATION 7/18/01 10/24/01 1/23/02 4/17/02 7/17/02 10/23/02 1/22/03 4/23/03 7/23/03 10/22/03 1/21/04 4/21/04 7/21/04 10/20/04 209.34- 210.91- 422.17- 210.70- 331.10- 288.35- 348.97- 268.25- 231.53- 211. 90- 213.62- 216.60- 214.28- 216.76- - 10 - RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 DISBURSEMENTS OF PRINCIPAL CONTINUED: PNC BANK NATIONAL ASSOCIATION 1/19/05 4/20/05 220_24- 218.51- 4.033.23- CMS WEST REIMBURSEMENT 11/18/02 11/18/02 11/18/02 1,974.02- 9,379.16- 6,680.31- TOTAL PRINCIPAL DISBURSEMENTS 18,033.49- 36,271.20- - 11 - RIVERVIEW MEMORIAL GARDENS PRINCI}'AL BALANCE ON HAND l'_\!NDS 698.99 UTS HILLVIEW REMS LEVERAGED REIT 483.059 UTS KENSINGTON SELECT INCOME FD CL A 9.540.295 UTS NORTHEAST INVESTORS TRUST SH BEN INT 1.955.753 UTS VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD INVESTED CASH TOTAL PRINCIPAL . 12 - 20,10-102,3002788 VALUE 6/30/05 ACQUISITION YALUE 10.834.35 8.304.00 17.636.48 15.143.91 72.315.44 69.729.47 19.674.88 19.107.71 2.407.10 2.407.10 122.868.25 114.692 .19 ------------ ------------ ------------ ------------ RIVERVIEW MEMORIAL GARDENS 20'10'102'3002788 PRINCIPAL INFORMA1'10N SCHEDULES INVESTMENTS MADE 12/19/01 772.305 UTS SCUDDER SHORT TERM FIXED INCOME INSTITUTIONAL FD 7.808.00 12/19/01 2.379 UTS TEMPORARY ASSET FOR INVESTED FUNDS 2,379.00 12/20/01 57.422 UTS KeNSINGTON STRATEGIC REALTY MUTUAL FUND CLAS S A 2,379.00 6/04/02 33,421.02 UTS TEMPORARY ASSET FOR INVESTED FUNDS 33,421.02 6/05/02 4,357.369 UTS NORTHEAST INVESTORS TRUST SH BEN INT 33,421.02 6/05/02 3,109.799 UTS VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD 30,382.74 8/05/02 549.757 UTS KENSINGTON SELECT INCOME FD CL A 17,234.89 12/24/02 50.706 UTS KENSINGTON STRATEGIC REALTY MUTUAL FUND CLASS A 1,902.00 12/24/02 2,024 UTS TEMPORARY ASSET FOR INVESTED FUNDS 2,024.00 12/26/02 289.143 UTS NORTHEAST INVESTORS TRUST SH BEN INT 2,024.00 12/26/02 34,797 UTS TEMPORARY AS SE1' FOR INVESTED FUNDS 34,797.00 12/27/02 4,963.909 UTS NORTHEAST INVESTORS TRUST SH BEN 1NT 34,797.00 3/27/03 8,304 UTS 1'EMPORARY ASSET FOR INVESTED FUNDS 8,304.00 3/31/03 698.99 UTS HILLVIEW REMS LEVERAGED REIT 8,304.00 . 13 . RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 RECEIPTS OF INCOM~ 7/25/01 M & T INVESTMENT GROUP ACCOUNT #43-7475-60-1 BALANCE OF INCOME CASH 1,550.46 OTHER INCOME HILLVIEW REMS LEVERAGED REIT 7/11/03 10/08/03 1/07/04 4/08/04 7/01/04 10/01/04' 1/04/05 4/01/05 56.83 90.31 106.53 71.30 70.11 78.22 141.45 73.05 687.80 KENSINGTON SELECT INCOME FD CL A 9/17/02 335.35 12/18/02 390.33 3/17/03 294.67 6/16/03 304.33 9/15/03 299.50 12/15/03 338.14 3/16/04 299.50 6/16/04 299.50 9/16/04 304.33 12/16/04 362.29 3/16/05 304.33 6/16/05 304.33 3,836.60 KENSINGTON STRATEGIC REALTY MUTUAL FUND CLASS A 6/22/01 9/26/01 12/19/01 3/19/02 6/18/02 9/17/02 12/18/02 3/17/03 354.89 354.89 421. 05 388.77 356.82 100.88 126.52 130.79 2.234.61 SCUDDER SHORT TERM FIXED INCOME INSTITUTIONAL FD 7/03/01 8/01/01 9/04/01 10/01/01 11/01/01 12/03/01 1/02/02 2/01/02 3/01/02 4/02/02 5/01/02 6/03/02 6/14/0;: 7/03/0;: 26.81 73.35 72 .66 68.16 61.48 57.59 76.48 102.26 93.39 105.05 94.39 88.58 2.57 5.20 927.97 - 14 RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 RECEIPTS OF INCOME MORGAN GRENFELL INVT TR FXD INCOME FD 5/03/01 134.23 6/01/01 299.08 7/03/01 289.75 8/02/01 296.35 9/04/01 295.91 10/01/01 288.25 11/01/01 289.31 12/03/01 282.88 1/02/02 249.51 2/01/02 201.52 3/01/02 192.80 4/03/02 208.07 5/01/02 204.08 6/04/02 205.59 7/03/02 132.99 8/02/02 117.70 9/03/02 116.54 10/04/02 108.42 11/01/02 105.93 12/02/02 104.39 12/23/02 76.25 4,199.55 NORTHEAST INVESTORS TRUST SH BEN INT 8/16/02 11/22/02 2/21/03 5/19/03 8/22/03 11/20/03 1/02/04 2/19/04 5/20/04 8/27/04 11/23/04 2/23/05 5/27/05 566.46 697.18 1,441.56 1,144.84 1.240.24 1,717.25 190.8J 1.335.64 1.431.04 J,335.64 1,240.24 1,240.24 J,335.64 14,916.78 VANGUARD FIXED INCOME SECS FD INC INTER TERM CORP PORTFOLIO FD 7/01/02 140.66 8/01/02 148.22 9/03/02 146.47 10/0J/02 141.05 11/01/02 J45.76 12/02/02 136.67 1/02/03 130.36 2/03/03 90.87 3/03/03 85.19 4/01/03 94.29 6/02/03 94.36 7/01/03 100.88 8/01/03 88.33 9/02/03 64.58 10/01/03 75.51 . 15 . RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 ReCEIPTS OF INCOME CONTINUED: VANGUARD PIXED INCOME SECS FD INC 11/03/03 12/01/03 1/02/04 2/02/04 3/01/04 4/06/04 5/03/04 6/02/04 7/01/04 8/02/04 9/02/04 10/04/04 11/01/04 12/01/04 1/04/05 2/01/05 3/01/05 4/01/05 5/02/05 6/01/05 84.28 77.80 78.58 78.08 74.55 79.50 76.53 80.19 75.92 78.45 77.10 74.87 77.67 75.60 78.22 77.67 69.58 77.21 73.92 76.54 3,225.46 TEMP FUND FD # 2 4 3/01/05 3/01/05 4/01/05 4/01/05 5/02/05 5/02/05 6/01/05 6/01/05 .56 7.57 .48 9.22 .26 9.42 .31 10.21 38.03 BLACKROCK MONEY MARKET INSTITUTIONAL CLASS FUND #01 2/01/01 14.08 3/01/01 60.59 4/02/01 63.23 5/01/01 56.96 6/01/01 54.55 7/02/01 50.95 8/01/01 54.56 9/04/0J 51.13 10/01/01 4.65 10/01/0J 47.04 11/01/0J 7.17 11/01/01 39.24 12/03/01 6.63 12/03/01 32.19 1/02/02 6.96 1/02/02 24.36 2/01/02 7.47 2/01/02 36.53 3/01/02 6.87 3/01/02 31.05 4/01/02 8.31 4/01/02 34.35 - 16 - RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 RECEIPTS OF INCOME CONTINUED: BLACKROCK MONEY MARKET 5/01/02 5/01/02 6/03/02 6/03/02 7/01/02 7/01/02 8/01/02 8/01/02 9/03/02 9/03/02 10/01/02 10/01/02 11/01/02 11/01/02 12/02/02 12/02/02 1/02/03 1/02/03 2/03/03 2/03/03 3/03/03 3/03/03 4/01/03 4/01/03 5/02/03 5/02/03 5/31/03 6/02/03 6/02/03 7/01/03 7/01/03 8/01/03 8/01/03 9/02/03 9/02/03 10/01/03 10/01/03 11/03/03 11/03/03 12/01/03 12/01/03 1/02/04 1/02/04 2/02/04 2/02/04 3/03/04 3/03/04 4/01/04 4/01/04 5/03/04 5/03/04 6/01/04 6/01/04 7/01/04 7/01/04 8.99 32.54 9.41 31. 09 7.84 5.17 10.12 .05 10.34 .84 3.73 .54 .28 9.04 .41 18.44 .39 8.76 .12 .18 .27 .22 .31 .30 .17 .10 91.12 .41 .37 .19 .42 .08 .42 .23 .43 .15 .48 .08 .50 .41 .49 .17 .41 .21 .41 .32 .41 .14 .58 .06 .60 .36 .62 .14 .78 - 17 RIVERVIEW MEMORIAL GARDENS 20-10-102-3002788 RECEIPTS OF INCOME CONTINUED: BLACKROCK MONEY MARKET 8/02/04 8/02/04 9/01/04 9/01/04 10/04/04 10/04/04 11/01/04 11/01/04 12/01/04 12/01/04 1/03/05 1/03/05 2/01/05 2/01/05 3/01/05 .12 1. 02 .16 1. 58 .24 2.39 .16 2.58 .56 3.33 .39 5.36 .37 6.87 .22 984.86 MISCELLANEOUS AMOUNT TRANSFERRED TO INCOME AS REIMBURSEMENT FOR FIDUCIARY TAXES AS PAID BY PRINCIPAL BUT ALLOCABLE TO INCOME 9/16/02 4/08/03 4/08/03 848.00 739.00 92.00 1,679.00 INTERNAL REVENUE SERVICE REFUND OF FIDUCIARY INCOME TAX 8/13/04 11/16/04 25.06 156.95 TOTAL INCOME 182.01 34,463.13 ------------ ------------ - 18 - RIVERVIEW MEMORIAL GARDENS 9/10/02 20-10-102-3002788 DISBURSEMENTS OF INCOME CMS WEST REIMBURSEMENT 8.571.36- AMOUNT TRANSFERRED FROM INCOME AS REIMBURSEMENT FOR FIDUCIARY TAXES AS PAID BY PRINCIPAL BUT ALLOCABLE TO INCOME 6/22/01 7/02/01 7/03/01 7/03/01 4/10/03 4/10/03' 4/12/04 354.89- 300.36- 723.06- 26.8]- 518.03- 72.00- 3_00- 1.998.15- PENNSYLVANIA DEPARTMENT OF REVENUE STATE FIDUCIARY INCOME TAX 9/11/02 4/12/04 4/1]/05 109.00- 16.00- 34_00- ]59.00- INTERNAL REVENUE SERVICE FEDERAL FIDUCIARY INCOME TAX 9/11/02 739.00- TOTAL INCOME DISBURSEMENTS 739.00- 11.467.51- - 19 - RIVERVIEW MEMORIAL GARDENS DISTRIBUTIONS OF INCOME TO BENEFICIARIES CORNERSTONE FAMILY SERVICES CASH DISTRIBUTED 9/30/02 10/31/02 11/29/02 12/31/02 1/31/03 2/28/03 3/31/03 4/30/03 5/30/03 6/30/03 7/31/03 8/29/03 9/30/03 10/31/03 11/28/03 12/31/03 1/30/04 2/27/04 3/31/04 4/30/04 5/28/04 6/30/04 7/30/04 8/31/04 9/30/04 STONEMOR CASH DISTRIBUTED 10/29/04 11/30/04 12/31/04 1/31/05 2/28/05 3/31/05 4/29/05 5/31/05 6/30/05 TOTAL INCOME DISTRIBUTIONS - 20 - 436.23- 253.74- 958.19- 853.01- 139.51- 1,532.73- 511.14- 335.87- 1,236.23- 399.47- 158.32- 1.329.07- 364.74- 166.45- 1,802.11- 416.84- 376.50. 1.414.34- 374.78- 132.52. 1,508.23- 380.67- 146.95. 1.440.29- 383.17- 155_72- 1,477.60- 441.78- 225.42- 1,325.15- 382.26- 125.96- 1. 419 .24- 391. 39- 20-10-102-3002788 17,051.10- 17,051.10- 5,944.52- 5,944.52- 22,995.62- PNC BANK, NA BY: KATHLEEN L. SINGLETO , c_ 20-10-102-3002788 COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF ALLEGHENY Kathleen L. Singleton, Trust Officer ofPNC Bank, N.A. Trustee, hereby declares under oath that said Trustee has fully and faithfully discharged the duties of their office; that the foregoing First and Intermediate 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; that, to the best of their knowledge, there are no claims now outstanding against the trust; and that all taxes presently due from the trust have been paid. PNB BANK, N.A. BY: ~~-;},~ Kathleen L. Singleton Trust Officer Subscribed and SWoy >I;"~~ day of &- ,2005 LllFiU~ ~1IAl ""I(~ Noeary P\IbIc CIIY<>>~~_ COUNw MvCon...........ut I.... . . . ~ PNCADVlSORS As of March 31. 2004 Mutual Funds are one of the Investment vehicles that PNC Advisors' uses to manage investments made on behalf of Its clients' accounts. AIi mutual funds pay fees to various service providers for services rendered to the mutual funds. This fund fee disclosure grid IS sent to you on a semi-annual basis so that PNC AdVisors can inform you of the service fees earned by PNC AdVisors or by another member of The PNC Financial Services Group, Inc. ("PNC") from the mutual funds or their affili- ates in connection with mutual funds which may be held In your account. Certain types of accounts may hold Service Class shares of the BlackRock Funds, whiCh have a service fee of 0.30% in addition to the expenses listed Investments: Not FDIC Insured. No Bank Guarantee. May Lose Value. PNC affiiiates may earn compensation for providing any or ali of the foliowing services: acting as investment adViser; providlog accountrng, transter agency and cus- tOdy services; or providing omnibus record keeping and associated shareholder services to the mutual funds. Most of these fees are earned on a percentage basis; however, some fees are earned in specifIC amounts which are shown In the footnotes. T he total expense ratio for each Investment IS also shown on thiS grid. These expenses are paid by the mutual funds or their affiliates and are separate from and in addition to any account level fees paid to PNC AdVISOrs. In addition, certarn funds used in client accounts, which are not mutual funds, also pay fees to PNC affiliates.' NAME OF FUND BLACKROCK FUNDS INSTITUTIONAL CLASS EXPENSE RATIOS* TOTAL EXPENSE RATIO TOTAL TO PNC BANK OR ITS AFFILlATES2.3 Asia Pacific Equity Balanced Core Bond T ota I Return Core PLUS Total Return DE Tax-Free Income European Equity Opportunities GNMA High Yield Bond Index Equity Intermediate Bond Intermediate Government Bond International Bond International Equity International Opportunities KY Tax-Free Income Large Cap Growth Equity Large Cap Value Equity Low Duration Bond Managed Income Mid-Cap Growth Equity Mid-Cap Value Equity Money Market Municipal Money Market NC Municipal Money Market NJ Municipal Money Market NJ Tax-Free Income OH Municipal Money Market OH Tax-Free Income PA Municipal Money Market PA Tax-Free Income Select Equity Small Cap Core Equity Small Cap Growth Equity Small Cap Value Equity Tax-Free Income U.S. Opportunities U.S. Treasury Money Market VA Municipal Money Market 1.45% 1.09% 0.55% 0.55% 0.70% 1.45% 1.43% 0.64% 0.76% 0.18% 0.60% 0.60% 0.94% 1.17% 1.45% 0.70% 0.82% 0.79% 0.55% 0.65% 1.23% 1.26% 0.42% 0.42% 0.30% 0.39% 0.60% 0.39% 0.60% 0.42% 0,60% 0.81% 1.30% 0.92% 0.94% 0.60% 1.59% 0.41% 0.30% 1.12% 0.78% 0.50% 0.50% 0.64% 1.24% 0.98% 0.54% 0.64% 0.13% 0.56% 0.54% 0.84% 1.03% 1.27% 0.65% 0.73% 0.73% 0.51% 0.61% 1.07% 1.06% 0.39% 0.38% 0.24% 0.35% 0.55% 0.35% 0.55% 0.39% 0.56% 0.71% 1.14% 0.81% 0.81% 0.55% 1.34% 0.38% 0.22% 1) PNC Advisors IS a regi~tered service mark o~ T.he. PNC Financial Services Group, I~c. ("PNC) for investment mana~ement and fiduciary services and certain FDIC-insured banking prod- ucts and services prOVided by the PNC SubSidiaries, PNC Bank, National ASSOCiation and PNC Bank. Delaware, which arc Members FDIC. PNC Advisors does not provide legal. tax or accounting adviCE. 2) A description of the services provided to the BlackRock Funds and the BlackRock liqUidity Funds by PNC afrlliales and the compensation received for each service may be found in the prospectuses. You can obtain a prospectus for the BlackRock Funds or the BlackRock liqUidity Funds by calling your account officer or 1-BOO-441-7450. 3) (i) PNC Advisors may also receive an account level fee for serVtees provided to your account. However, in light of the compensation for the services described above, for certain accounts, PNC Advisors discounts the account level fee tor the portion invested in portfolios of the BlackRock r unds (other than a money market fund) and (ii) PNC Advisors also receives compensation from its affiliate. BlackRock, Inc., for servicing and administration activities. 4) A description of certain of the services provided and fees earned may be found in the mutual fund prospectuses or other disclosure documents for the mutual fund. You can obtain the prospectus for a partICular mutual fund by calling your account offICer or 1-800-821-7432. Ir the fund you hold IS not a mutual fund, you should have a copy of the disclosure document. If you have any questions. please call your account officer. .Servicing fees paid from the Fund's advisor .' ',. ! . o PNCADVlSORS As of March 31, 2004 NAME OF FUND BLACKROCK LIQUIDITY FUNDS (formerly BLACKROCK PROVIDENT INSTITUTIONAL FUNDS) EXPENSE RATIOS INSTITUTIONAL SHARES ADMINISTRATION SHARES TOTAL TOTAL TO TOTAL TOTAL TO EXPENSE RATIO PNC AFFILIATES' EXPENSE RATIO PNC AFFlLlATES2.3 TempFund T empCash FedFund T-Fund Treasury Trust Federal Trust MuniFund MuniCash California Money New York Money 0.18% 0.18% 0.20% 0.20% 0.20% 0.20% 0.20% 0.20% 0.20% 0.20% 0.16% 0.16% 0.18% 0.18% 0.18% 0.18% 018% 0.18% 0.18% 018% 0.28% 0.28% 0.30% 0.30% 0.30% 0.30% 0.30% 0.30% 0.30% 0.30% 0.26% 0.26% 0.28% 0.28% 0.28% 0.28% 0.28% 0.28% 0.28% 0.28% NAME OF FUND OTHER FUNDS TOTAL EXPENSE RATIO TOTAL TO PNC AFFILIATES' Alliance Growth & Income Fund American Advantage Inti Equity American Century Capital Value American Century Large Company Value American Century Small Cap Value American Century Ultra Fund Artisan International Equity Fund Artisan Small Cap Value Calvert New Vision Small Cap Calvert Social Equity Fund Cohen & Steers Equity Income Columbia Small Cap Growth Constellation Clover Small Cap Value Federated Capital Appreciation Frankiin FL Tax Free Franklin Insured MA Tax Free Franklin NY Tax Free Harbor International GAM Avalon Lancelot ING Pilgrim International Value Janus Mid Cap Value Janus Small Cap Value Managers Special Equity MFS Core Growth MFS Value Munder Micro Cap Equity Olstein Financial Alert RS Investors Smaller Company Growth Scudder Massachusetts Tax Free Scudder Short Muni Fund State Street Aurora Fund 1. Rowe Price Growth Stock 1. Rowe Price Mid Cap Growth 1. Rowe Price MCV 1. Rowe Price Value 1. Rowe Price Real Estate 1.06% 0.79% 0.90% 0.70% 1.05% 0.80% 1.21% 1.17% 1.77% 1.29% 0.98% 1.22% 1.27% 1.27% 0.59% 0.67% 0.60% 0.85% 2.40% 1.74% 1.08% 1.10% 1.43% 1.42% 1.25% 1.98% 1.42% 1.60% 0.72% 0.80% 1.55% 0.76% 0.80% 0.91% 0.97% 1.00% a a c c c c a,c a,c a a a,c a,c a,c a,c a,b a,b a,b a,c d a a a a a a a,b.d c a,e b b a c c c c c a) PNC affiliates receive between $100 and $8,900 in annual revenue for providing State securities filing services b) PNC affiliates receive between $99,200 and $582,500 annually for printing and mailing of fund financial statements and certain related service~ for the fund family of which this fund IS a part c) PNC Bank receives a fee between .10% and .35% of the average daily net asset value of assets invested in the Funds for omnibus accounting services d) PNC affiliates receive between $154.753 and $250.584 in annual revenue as lransler agent e) PNC affiliates receive $151.000 annually for fund accounting services ~ o ~;..< ~,... ...<z<> ~;;;;........ zOz~ OU<,...';' :::;~>~g :::;z~5~ oj~~e u~z~o<.. ~~s:~ ~~ ~ ;;;;U ~ o 0 U z o .... 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