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HomeMy WebLinkAbout03-08-06 (2) ~~. ... OFFICIAL USE ONLY REV-1500 EX + (6-00) X 1. Original Return 2. Supplemental Return CAP B 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) ~ ~ ~ 5 X 6. Decedent Died Testate X 7. Decedent Maintained a Living Trust ~ S ~ ~ (Attach copy of Will) (Attach copy of Trust) E S D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit 0 11. Election to tax under Sec. 9113(A) (date of death between 12-31-91 and 1-1-95) (Attach Sch 0) :::!:::.j$:$~~DINiiMQS.OCiile.:!~gMI~~.~~p~I:~~);~Q.~.~~.$.~I8.Q~Neg::&.1ild.~t}5JQ~,;tJIC.:[TiX.::l.EgBM~11.'QN.:$Ht.?g~Q:ij~i~j8~~1f.;o;il<>;::::n:: NAME COMPLETE MAILING ADDRESS C P o 0 R N R D E E S N T C o M T ~ A T X A T I o N REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER D E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Hoffman Florence K. DATE OF DEATH (MM-DD-YEAR) 2005-00583 NUMBER COUNTYCODE YEAR SOCIAL SECURITY NUMBER 136-01-8986 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE DATE OF BIRTH (MM-DD-YEAR) REGISTER OF WILLS SOCIAL SECURITY NUMBER 1 3. date of death . Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes Ruth Ann McMillen FIRM NAME (If Applicable) Manufacturers and Traders Trust Com an TELEPHONE NUMBER 213 Market Street Harrisburg, PA 17101 R E C A p I T U L A T I o N 71 255-2109 1. Real Estate (Schedule A) (1) None 2. Stocks and Bonds (Schedule B) (2) 164 , 787 . 10 3. Closely Held Corporation, Partnership or (3) None Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 162,310.48 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) None D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 264,037 .46 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 28,352. 76 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule J) (10) 7 ,180.56 11. Total Deductions (total Lines 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 555,601.72 f!"'-...' OFFICI~k.)tJSE ONLY I C:) \:::1' (:,,'? en f'.,) 591,135.04 35.533.32 555,601.72 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 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. 1i~)~~~r;~1.~~i~fj1~gij1~R~1_~~~$11~~~:~~6~F~8~[~~:M~~PY.~~~y..,gl1l1ll "":"::::::::::'::;;~;':;;::;:,::'::""""":i:ill::Hi~i:~:::jijeisQA~i~~:l~$W~8!}~f~l!Q~e.$T1QN$:iQN1~~~g$e.!:$t.p.e::I.NQ1:1t<>i~RI~I~~IHM~1tIj::!~::~l:![[:I:!l:I:m:::!:ill::::!:!!:!!:;::!:: ...... ........ 0.00 0.00 555,601.72 0.00 (15) (16) (17) (18) (19) .0 0 .0 45 .12 .15 0.00 0.00 66,672.21 0.00 66,672.21 x X X X Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) " . Decedent's Complete Address: STREET ADDRESS 325 Wesley Drive CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 66,672.21 0.00 52,250.00 2,750.00 Total Credits ( A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 55,000.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 11,672.21 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 11,672.21 Make Check Payable to: .... _RE.~.I.S.T~R. ~F: .~.I~L~, .~~~.~T . . . .' . ., . '.' ..' . . ,. . .' . .' . . . . . . . . . .. . ._.' ..' .' . .... .... .' imim:l:iii::::ll~~l~~~~li~~~W~~il~~~I:~i~EE~Wf~~ii:~~~:~~~~l!~m~~:i~EX~lii!~i'~~iiil~~i!!m~~:i:f~i~ii!~:~i~~i~ii~~~:i~E~~j~~ii,mmmi 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 o o []] []] 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, mplete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S N RE PO BLE FOR FILI,\G RETURN Manufacturers and Traders Trust Company 3DAT~E A~ 213 Market Street ----------------------------------------------------- Harrisbur , PA 17101 Manufacturers and Traders Trust Company DATE 213 Market Street ----------------------------------------------------- imlmimmmimmimmmWmm:mmmmimmmm::imWWI":"';;,::ib,:'"",''''''''''''"",li:,mi,,';m;,;~:m~:~:mim,~~~ii;mii'~~WWi"ill'm,illi~Wi,:WmJmi::mmmWmmmmmWmlWWmimmmmmmmmimmmmmWmJmm:limlWmm::,ii:u 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(a)(1)). 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(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) t 1 REV - 1503 EX + (1 -97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Florence K. Hoffman 55ft 136-01-8986 06/10/2005 2005-00583 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM UNIT VALUE VALUE AT DATE DESCRIPTION NUMBER OF DEATH 1 139 shares Delphi Corporation 4.665035 648.44 2 3,617.082 shares Dryden Muni Bond Fund A 11.05000 39,968.76 3 3,271 shares Dryden National Muni Fund B 15.40 50,373.40 4 200 shares General Motors Corp 33.665 6,733.00 5 900 shares Ingersoll-Rand Company Class A 74.515 67,063.50 \, "'=> ,.: Q~ ~~C:.J ~~ --------- . . . I L ~"" '\. ?J <.:) '"..:, ~ '-.)\J0.. TOTAL (Also enter on line 2, Recapitulation) 164,787.10 (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-1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Florence K. Hoffman SS# 136-01-8986 06/10/2005 2005-00583 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 $13,579.37 M&T Bank Certificate of Deposit #031003914525258 1.98% 13,579.37 due 12/9/05 - Date of Death Value Accrued Interest 2.95 2 $20,696.86 M&T Bank Certificate of Deposit #031003913913925 1.78% due 8/25/05 - Date of Death Value Accrued Interest 20,696.86 19.18 3 $23,801.59 M&T Bank Certificate of Deposit #031003914624240 1.78% due 9/5/05 - Date of Death Value Accrued Interest 23,801.59 9.29 4 $33,997.65 M&T Bank Certificate of Deposit #031003914612823 1.78% due 9/16/05 - Date of Death Value Accrued Interest 33,997.65 147.88 5 Cash found in Safe Deposit Box and Room 75.08 6 Cash found in Apartment 6.00 7 Delphi Corporation - Uncashed Dividend Check 9.73 8 First Clearing LLC/Wachovia Securities - Dryden Muni Bond Fund - Uncashed Dividend Check 116.99 9 First Clearing LLC/Wachovia Securities - Dryden National Muni Fund - Uncashed Dividend Check 162.83 10 General Motors Corp - Uncashed Dividends 100.00 11 General Motors Corp - Uncashed Dividend Check payable 3/10 100.00 12 M&T Bank Checking Account #43358039 - Date of Death Value Accrued Interest 18,328.89 1.41 13 PNC Checking Account #5070075668 - Date of Death Balance Accrued Interest 13,433.52 0.98 14 Received from State Auto - Refund on Homeowners Policy #HPA806442 21.00 Total of Continuation Schedule(s) 37,699.28 TOTAL (Also enter on line 5, Recapitulation) $ 162 ,310.48 (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-1510 EX + (1-97) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence K. Hoffman FILE NUMBER 2005-00583 SS1I 136-01-8986 06/10/2005 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 ITEM RELAW8kM~I~ ~~b~~~5r~ltWJ~~~1ffl~E6F ~~~~RSFER. NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. Amended and Restated Revocable Agreement of Trust dated November 9, 1995 "The Florence K. Hoffman Trust" % OF DATE OF DEATH DECD'S EXCLUSION VALUE OF ASSET INTEREST (IF APPLICABLE) TAXABLE VALUE 1 409.085 shares CRM Mid Cap Value Fd-Instl 1132 10,664.85 10,664.85 2 667.166 shares Evergreen International Bond Fund -In, CUSIP 11299908830 7,545.65 7,545.65 3 425.712 shares Goldman Sachs High Yield Fd 11527, CUSIP 1I38141W679 3,367.38 3,367.38 4 1,869.463 shares MTB Short Duration Government Bond Inst I Fund 11120, CUSIP 1155376T221 Accrued Interest 17,965.54 17,965.54 12.58 12.58 5 2,372.184 shares MTB International Equity-Inst I Fund 11270 25,595.87 25,595.87 6 1,406.644 shares MTB Large Cap Value-Inst I Fund 11327, CUSIP 1I55376T668 16,134.21 16,134.21 7 1,308.079 shares MTB Short Term Corporation Bd-Inst 1-11518, CUSIP 1I55376T189 Accrued Interest 12.60 12,832.25 12,832.25 12.60 8 3,084.707 shares MTB Small Cap Stock-Inst I Fund 11571, CUSIP 1I55376Tl14 27,330.50 27,330.50 9 3,079.681 shares MTB Intermediate Term Bond-Inst I Fund #220, CUSIP 1I55376T817 Accrued Interest 30,796.81 30,796.81 37.50 37.50 Total of Continuation Schedule(s) 111,741.72 TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. 264,037.46 Form REV-1510 EX (Rev. 1-97) Estate of: Florence K. Hoffman Soc See #: 136-01-8986 Date of Death: 06/10/2005 Item 11 Continuation of Schedule G (Inter-Vivos Transfers & Misc. Non-Probate Property) Description of Property Date of Death % Decd Exclusion Value of Asset Intrst Taxable Value 10 4,927.376 shares MTB Large Cap Stock Inst I Fund #315, CUSIP #55376T692 42,818.90 11 MTB Money Market-Inst I Fund #420 - Principal Cash as of Date of Death Accrued Interest 14,261.50 11.50 12 MTB Money Market-Inst I Fund #420 - Income Cash as of Date of Death 1,235.49 13 424.93 shares Northeast Investors Trust, CUSIP /1664210101 3,208.22 14 580.087 shares The Boston Co. International Small Cap Fund, CUSIP #58552D762 10,522.78 15 527.093 shares Thompson Plumb Growth Fund, CUSIP #884891300 23,719.19 16 145.287 shares Vanguard #94 Institutional Index Fund, CUSIP #922040100 15,964.14 '1: Annuity The United Methodist Stewardship Foundation - Gift Annuity Survivor Annuitant - Ruth E. Kuhn 100.00% * "The decedent made a completed gift of the survivorship annuity on April 13, 1997, more than one year prior to her date 42,818.90 14,261.50 11.50 1,235.49 3,208.22 10,522.78 23,719.19 15,964.14 0.00 - Estate of: Florence K. Hoffman Soc Sec #: 136-01-8986 Date of Death: 06/10/2005 Continuation of Schedule G (Inter-Vivos Transfers & Misc. Non-Probate Property) Item Description of Property # Date of Death % Decd Exclusion Taxable Value Value of Asset Intrst of death. As a completed gift, no part of the successor annuity is taxable in the decedent's Estate." 111,741.72 . Estate of: Florence K. Hoffman Soc Sec #: 136-01-8986 Date of Death: 06/10/2005 Continuation of Schedule H-B4 (Probate Fees) Item II Description Amount 1 Rhoads & Sinon, LLP - Reimbursement for Probate Cost plus Short Certificates 145.00 145.00 REV-1j11 EX + (1~7) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Florence K. Hoffman SS# 136-01-8986 06/10/2005 FILE NUMBER 2005-00583 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. AMOUNT DESCRIPTION 1 FUNERAL EXPENSES: James R. Gingrich Memorials - Inscription Expense 100.00 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Manufacturers and Traders Trust Company Social Security Number(s) I EIN Number of Personal Representative(s) Street Address 213 Market Street City Harrisburg State PA Zip 17101 15,083.90 Year(s) Commission Paid: 2. 3. Attorney's Fees Rhoads & Sinon, LLP Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 12,500.00 City Relationship of Claimant to Decedent State Zip 4. Probate Fees Register of Wills 145.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Computershare - Fee for Lost Certificate of 100 shares GM 68.28 2 Cumberland County Register of Wills - Six Short Certificates 24.00 3 Cumberland County Register of Wills - One Short Certificate 4.00 4 First Clearing LLC/Wachovia Securities - First Clearing Transfer Fee 95.00 5 George Haar Auctioneer - Appraisal of Personal Property 60.00 6 Rhoads & Sinon - Reimbursement for Cost of Advertising and Proof 245.58 Total of Continuation Schedule(s) 27.00 TOTAL (Also enter on line 9, Recapitulation) $ 28,352. 76 (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) . . Estate of: Florence K. Hoffman Soc Sec #: 136-01-8986 Date of Death: 06/10/2005 Continuation of Schedule H-B7 (Other Administrative Costs) Item If Description Amount of Publication 7 Vital Records - Three Death Certificates 27.00 27.00 REV-1~12 EX + (1 ~7) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence K. Hoffman SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SS1ft 136-01-8986 06/10/2005 FILE NUMBER 2005-00583 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Alert Pharmacy Services, Inc. - Pharmaceuticals AMOUNT 135.74 2 Bethany Assisted Living - Nursing Home Expense 260.58 3 Bethany Village - Nursing Home Expense 6,342.44 4 Metro Med Services Care - Medical Expense 90.00 5 PNC Bank Checking Account #5070075668 - Outstanding Check #371 $25.00 25.00 6 PNC Bank Checking Account #5070075668 - Service Charge 4.00 7 State Employees Retirement - Reimbursement of Overpayment of Retirement 6/11/05-6/30/05 322.80 TOTAL (Also enter on line 10, Recapitulation) $ 7 ,180.56 (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 -1i 13 EX + (9i>0) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence K. Hoffman SCHEDULE J BENEFICIAR IES SS1I 136-01-8986 06/10/2005 FILE NUMBER 2005-00583 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Ruth E. Kuhn Bethany Village West 5225 Wilson Lane Apt. 27 Mechanicsburg, PA 17055 Sister Entire Residue 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 S (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. 0.00 Form REV-1513 EX (Rev. 9-00) LAST WILL AND TESTAMENT OF FLORENCE K. HOFFMAN I, FLORENCE K. HOFFMAN, of Mechanicsburg, cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. 1. TANGIBLE PROPERTY. I give and b~queath all of my household furniture' and furnishings, autornobil,eS, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel, articles of household or personal use or adornment, collections and artworks, together with all policies of' insurance thereon, to my sister, RUTH E. KUHN, if she survives me by thirty days. If m} sister does not survive me by thirty days, I direct that said tangible personalty be sold and the proceeds thereof distributed in accordance with ITEM 2 of this Will. 2. RESIDUE. I give, devise and bequeath all the rest and residue of my property, real, personal and mixed, not disposed of in the preceding portions of this Will, including all property over which I hold a power of appointment (which powers of appointment I hereby exercise in favor of my estate), to the then Page 1 of 6 pages ~~;;::.~~:2~EE~~-rr;~~~;~-~?&i2~~~~~~-- . Trustee of "The Florence K. Hoffman Revocable Trust", as amended, created on July 28, 1992 and amended and restated on the same date as this will between me, as Settlor, and Dauphin Deposit Bank and Trust Company, as Trustee. 3. SPENDTHRIFT PROVISION. No interest in income or principal of my estate shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate prior to the beneficiary's actual receipt thereof. My Executor shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate and wi thout . ~ega:rd to any.clail11.,.._tl'1ereto or at tempted levy, attachment, seizur:e or other process against said beneficlary. .. 4. SURVIVAL PRESUMPTIONS. Any person who shall have died at the same time as r--or-..under such circumstances that it is difficult tir i~po~~ible tbCdei~imine who shall have died first, shall be deemed to have predeceased me. 5. FIDUCIARY POWERS. In the settlement of my estate, my Executor shall possess, among others, the following powers, exercisable without prior court approval, but in all cases to be exercised for the best interests of the beneficiaries: (a) To retain any investments I may have at my death so long as my Executor may deem it advisable to my estate so to do, including securities owned, issued or Page 2 of 6 pages ~~'[r1" ~. -.- i underwritten by any corporate Executor or any of its affiliates. (b) To vary investments, when deemed desirable by my Executor, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property, including securities owned, issued or underwritten by any corporate Executor or any of its affiliates, as my Executor shall deem wise, without being restricted to so-called "legal investments". (c) In order to effect a division of the principal of my estate or for any other purpose, including any final distribution of my estate, my Executor is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d). To sell either at public or private sale and UpGn. strch).:1Eerrns and conditions as my Executor may deem. advan.tag~9~ls to my estate, any or all real or personal estat-e~. or.'~fliferest therein owned by my estate severally or in conjunction with other persons or acquired after my death by my Executor, and to consummate said sale or sales__py s~~ficient deeds or other instruments to the purcha.s~er-~~Or purchasers, c6nveying a fee simple title., free. 'ap.d .clear of all trust and without obligation or liabilit~8f 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 my Executor in this paragraph or elsewhere in this Will. ~.;, (e) To mortgage real estate and to make leases of real estate for any term. (f) To borrow money from any party, including my Executor, to pay indebtedness of mine or of my estate, expenses of administration, Death Taxes or other taxes. Page 3 of 6 pages _G"'" j -WT.tf (g) To pay all costs, expenses, legally enforceable debts, funeral expenses and charges in connection with the administration of my estate. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any incorporated or unincorporated business, including any joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor to unite with any other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate. (j) To assign to and hold in my estate an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. -(m) To disclaim, in whole. or.:.iri '.part, any and .:~l-j>:': i.nterests in property owned by me. at the time of my.'.2~-.."o death, including those passing to me py 'Will, intestac.y';. contract, j oint ownership, operation of law or : -. otherwise. .. f. :-. - .:"""'..." .~ -(n) To designate one or more persons or a corporation to act as ancillary' fiduciary in any _.- jurisdiction in which ancillary administration may be necessary, such ancillary fiduciary to serve without bond or security and to have all the powers, authorities and discretions conferred hereunder. (0) To employ and compensate from income or principal, in the discretion of my Executor, investment and legal counsel, accountants, brokers and other specialists, and, whenever there shall be no corporate Executor in office, a corporate custodian, and to delegate to investment counsel discretion with respect to the investment and reinvestment of any or all of the assets held hereunder. Page 4 of 6 pages . 6. EXCULPATORY CLAUSES. In the settlement of my estate: (a) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction. (b) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Executor's decision made in good faith to use a particular valuation date. 7. TAX CLAUSE. All inheritance, estate and similar taxes becoming due by reason of my death ("Death Taxesl1), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM 2- of .this"~-:Will""a-s- an:~expe~f?e": a"nd cost of administration of my estate.. My Executor s~~ll have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to prgceeds of insurance or other property not passing under this Will. 8. EXECUTOR APPOINTMENT. I hereby appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY as Executor of this Will. 9. WAIVER OF BOND: FIDUCIARY FEES. My Executor shall qualify and serve without the duty or obligation of filing any bond or other security and shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. Page 5 of 6 pages . -""=-= ,. .. .. 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, this " l L day 0 f ,. ;,' -,. '"C... J.~, _ _' 1995. Page 6 of 6 pages ,. : J - { ,"--;.' . . " . . " :"';:"-;'-:;"'_;;-' '~A.:. -.J SEAL) Florence K. Hoffman 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 above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. (SEAL) . Residing at :--Y;.L:~ VAl1~c. ~ VG~ r:' {) A \ l '-t li"-f . l-~ '_j' ,....'. Residing at: ~~ 11~:ry;ff:.,-f..:J((.(G?, - -- -. . -1 . I r I f I f A;,) -:,4 :. fi..uc~l/J, )rl) ~'f;-' 70) J - /" ' I' A' Re,siding at: o;qoc~ IOt..ru.l1L.K(.LL~/(j:f . ~\, ~J ',' I 'I"'! 1,..'1. /,.., . ,v II.._.....""'~I-L___ ( IT . r LIt., .....J (SEAL)- JIOOS()q &5) Ho~)~I~ AMENDED AND RESTATED REVOCABLE AGREEMENT OF TRUST liThe Florence K. Hoffman Revocable Truett! THIS AMENDED AND RESTATED REVOCABLE AGREEMENT OF TRUST ( "Agreement" ) is made and entered into this q 4. day of J;.~;; b d b ~;'L4"....&--"/-r.,J:"J--' I 1995, Y an etween FLORENCE K. HOFFMAN, of Mechanicsburg, Cumberland County, Pennsylvania (the "settlor"), and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, a banking corporation with its principal offices located at 213 Market Street, Harrisburg, Pennsylvania (the "Trustee") I WITNESSETH: WHEREAS, the Settlor, by Agreement of Trust dated July 28, 1992 entered into an Agreement of Trust with Dauphin Deposit Bank and Trust CompanYi and WHEREAS, ARTICLE THIRD of said Agreement of Trust reserved unto the Settlor the right to amend or revoke said Agreement of Trust, in whole or in part; and WHEREAS, the Settlor desires to amend and restate said Agreement of Trust in full upon the terms and conditions hereafter set forth, which amendment and restatement is acceptable to the Trustee; and JUN. 16.2005 7: 23AM M&T TRUST SALES NO.5211 P. 3 WHEREAS, the Settlor desires that the Trustee continue to hold the assets identified on Schedule 'IA", attached hereto and incorporated by reference herein, upon the terms and conditions hereafter set forth; and WHEREAS, the Settlor may in the future place the active management and control of certain other property in the hands of the Trustee. NOW, THEREFORE 1 for and in consideration of their mutual covenants and promises, the parties agree as follows: ARTICLE I Amendment and Restatement The Settlor hereby revokes ARTICLES FIRST through NINTH of the Agreement of Trust dated July 281 1992 and in lieu thereof provides the following ARTICLES. ARTICLE II Trust. Assets The Settlor, or any other party o~ person, may from time to time make policies of insurance on the Settlor's life, individual retirement account benefits, and/or qualified or non- qualified retirement plan benefits payable to the Trustee, or may -2- JUN, 16,2005 7: 23AM M&T TRUST SALES NO.5211 p, 4 - --w--~"''''_.~_'- transfer other assets to the Trustee, subject to the terms of this Agreement, by inter vivos grant or by Will. The trust assets shall include the proceeds of any insurance policies payable to the Trustee and all such other benefits or added assets (collectively the "Trust Assets If), which shall be held, administered, distributed and governed by the Trustee, IN TRUST NEVERTHELESS, in accordance with the provisions of this Agreement and any amendments hereto. ARTICLE III Durina the Settlor's Lifetime During the Settlor's lifetime, the Trustee shall: (A) Have, hold, manage, invest and reinvest the Trust Assets, collect the income and pay over the net income to the Settlor during the Settlor's lifetime in quarterly installments, after payment of all proper charges and expenses. In addition, the Trustee shall pay such portion or all of the principal of the Trust Assets to the Settlor as the Settlor may from time to time request. Any income not distributed to the Settlor during the calendar year shall be added to Trust principal. (B) Pay and use such portion or all of the principal of the Trust Assets a.s the Trustee, in the Trustee's sole discretion, from time to time shall deem necessary to provide for the proper maintenance, suppo:rt. medical, hospital, nursing or nurs~ng home care of the Settlor. (C) Pay either from the principal or income of the Trust Assets any outstanding bills or obligations owing by the Settlor. (D) Whenever and as often as, in the sole judgment of the Trustee, the Settlor, to whom payments of income and principal are herein directed to be made, shall be unable to act, or shall lack ability or shall otherwise -3- JUN. 16. 2005 7: 23AM M&T TRUST SALES NO.5211 P. 5 " be unable to apply such payments to the Settlor's own best interest and advantage, the Trustee, in the Trustee's sole discretion, may make all or any portion of such payments in anyone or more of the following ways: (1) directly to the Settlor; (2) to the legal guardian or duly authorized attorney-in-fact of the Settlor; or (3) by the Trustee expending the same for the benefit of the Settlor. ARTICLE IV Uoon the Settlor's Death Upon the death of the Settlor, the Trustee shall distribute the Trust Assets to the Settlor's sister, RUTH E. KUHN, if she survives the Settlor by thirty (30) days. If the Settlor's sister does not survive the Settlor ~y thirty (30) days, the Trustee shall divide and distribute the Trust Assets as follows: (A) Twenty-five percent (25%) thereof to CHRIST LUTHERAN CHURCH, now of 124 South 13th Street, Harrisburg I Pennsylvania 17104 I to be applied to the Church's trust and memorial fund; provided, however, that said distribution to the Church shall be made only in the event the Church is operating, at the time of the Settlor's death, at its 124 South 13th Street location. If at the time of the Settlor's death said Church is not operating at 124 South 13th Street, Harrisburg, Pennsylvania, this distribution to the Church shall lapse and instead pass to the beneficiary identified under subparagraph (B) hereof. . (B) The balance thereof to RETIREMENT CENTER., now of 325 Mechanicsburg, Pennsylvania 17055. BETHANY Wesley VILLAGE Drive, -4- JUN. 16.2005 7: 23AM ~A ~ T T R U S T S ALE S NO. 5211 p, 6 .. \.. ,.. .~I : \_,. ... _'.. ......:....tIf""J.......... -v \., '-11". ....... .. .'1..... _ .,"_ ...... . ARTICLE V Spendthrift Provision No part of the income or principal of the property held under any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The 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 (except as specifically provided herein), pledging or assignment by any beneficiary under any trust created hereunder, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ARTICLE VI Trustee Powers During the continuance of any trust created hereunder, the Trustee shall possess I among others, the following powers, exercisable without prior court approval, but in all cases to be exercised for the best interests of the beneficiaries: (A) To retain any investments so long as the Trustee may deem it advisable So to do, including securities owned, issued or underwritten by any corporate Trustee or any of its affiliates. (B) To vary investments, when deemed desirable by the Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such -5- JUN. 16,2005 7:24AM M&T TRUST SALES NO, 5211 p, 7 other real or personal property, including securities owned, issued or underwritten by any corporate Trustee or any of its affiliates, as the Trustee shall deem wise, without being restricted to so called Illegal investments. II (C) To exercise any outstanding stock option in effect at the Settlor's death, and to borrow any necessary funds from any person or institution, including the Trustee, to mortgage or pledge any or all real or personal property as the Trustee in the Trustee's sole discretion shall choose without regard for the disposi- tive provisions of this Agreement. (D) In order to effect a division of the principal of any trust or for any other purpose, including the final distribution of any trust, the Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, the Trustee shall div-ide and distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (E) To sell either at public or private sale and upon such terms and conditions as the Trustee may deem advantageous to any trust, any or all real or personal estate or interest therein owned by any trust severally or in conjunction with other persons or acquired by the Trustee (including selling "short" any right, privilege, option or asset) I 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 t:he powers conferred upon the Trustee in this paragraph or elsewhere in this Agreement. (F) To make leases of real estate for any term. -6- JUN. 16.2005 7:24AM M&T TRUST SALES NO.5211 P. 8 ~ ..' .. .'.,.":l', ~=4.~#~"'~~a;.:>~lIiiII'~- .-. (G) To borrow money from any party, including the Trustee, to pay an indebtedness of the Settlor or of the Settlor's estate or trust, expenses of administration, all estate, inheritance and similar taxes ("Death Taxes ff) and other taxes. (H) To pay, in the Trustee's discretion, without reimbursement, all costs; Death Taxes or other taxes, expenses and charges in connection with the administra- tion of the Settlor's estate or trust, and to pay the funeral expenses and the e~enses of the last illness of the Settlor. (I) To vote any shares of stock which form a part of any trust and to otherwise exercise all the powers incident to the ownership of such stock; to actively manage and operate any incorporated or unincorporated business, including any joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (J) In the discretion of the Trustee, 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 any trust. (K) To assign to and hold in any trust an undivided portion of any asset4 (L) To select, employ and compensate any person, firm or corporation engaged in rendering investment counsel advi~e to advise the Trustee in making invest- ments, managing securities or making decisions concerning the purchase, retention, sale Or other disposition of any part of any trust estate hereunder; and to select, employ and compensate any attorney or firm of attorneys to render legal services to the Trustee with respect to any trust estate hereunder. ARTICLE VII Survival Presu~tions Any person who shall have died at the same time as the Settlor or under such circumstances that it is difficult or -7- JUN, 16, 2005 7: 24AM M&T TRUST SALES NO, 5211 P. 9 . -;"---;',t .A.I.... _ """..,# 1. --. I .....- I' #,,~ I -. . \-^,-,)f ,". _~:':~..\ ..JPjl.la~.. -~."Zl;:.......4'''',,, ,_ ~_..".. <QIIU"~~ impossible to determine who shall have died first, shall be deemed to have predeceased the Settlor. ARTICLE VIII Surety and Comp~nsation of Trustee The Trustee shall serve without the duty or obligation of filing any bond or other security and shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. ARTICLE IX Revocability The Settlor may, by inst"rument in writing delivered to the Trustee, modify, alter or revoke this Agreement in whole or in part; provided, however, that the duties, powers, compensation and liability of the Trustee shall not be changed without the written consent of the Trustee, ARTICLE X Situs This Agreement and any trust created hereunder shall be governed by the laws of Pennsylvania and shall have its situs in Dauphin County, Pennsylvania. -8- JUN. 16. 2005 7: 24AM M&T TRUST SALES NO.5211 P,10 .. ~ .'~:"\:"...u.,,..'tJJII.~......~~~_ lJ ~"J _'_ LJ~ 1.......P-,.'Jo:..,....'\"""...~~ ___ ~ .... - IN WITNESS WHEREOF I FLORENCE K. HOFFMAN, as Settlor, has hereunto affixed her hand and seal, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as Trustee, has caused this Revocable Agreement of Trust to be signed by its duly authorized officers and its corporate seal affixed, all as of the day and year first above written. WITNESS: SETTLOR; .~(L{ y, ~l~\~ ,. , I ~i~~~_1!/~ Florence K. Hof TRUSTEE: DAUPHIN DEPOSIT ~ANK AND TRUST COMPANY ( SEAL) ATTEST~ 13", -~"':"" ;~Q-ll ~ (Assiat~rtt) Seer ary (SEAL) By: U~:vg~ ~(Vice) President -9- JUN, 16, 2005 7: 24AM ~A & T T R U S T S ALE S NO.5211 P. 11 . .. j The Amended and Restated Florence K. Hoffman Revocable Trust SCHEDULE " A II WITNESS: SETTLOR: --3w~ c,. tGA 1~4 " ~ I F~~~-;; "K. H~:1J#. 'Uoel'- TRUSTEE; DAUPHIN DEPOSIT BANK AND TRUST CO~PANY ( SEAL) ATTEST: 13D~ -r: ~V.~I~ (Aseistant) See ary (SEAL) By: b~ y dA~ S~. (Vice) President JUN. 16.2005 7: 25AM M&T TRUST SALES NO.5211 P. 12 , ~ I . Tl JLJ _Ll ~~11 If :.- ...........,.--"''-. n.....'l1i.~......'-~"~: .' ...~.~.,,: Hi. COMMONWE1l.L~F PENNS~LVANIA ss : COUNTY OF ~t.fA~ ' '7~ before me, a notary public, the undersigned officer, personally On this, the c;l!, day .of I 1995, appeared FLORENCE K. HOFFMAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the ~ithin Agreement, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Expires: (SEAL) NOTAAIAL SEAL JUDITH L. KRAPE, NclaJy PubHc City of Harrtsburg, o.,phln County My Commission 5cpJree Oct 14. 1999 JUN. 16.2005 7: 25AM ~~~T TRUST SALES NO.5211 P.13 ...~". ~ '.i\':":::""'~'~ f'........ :....,... ~u :';':">LI. ~~ hL~'''()''q , . .lIt...-.... ~ 1., .A I I ~ ~ ~"~ ~ - ~ -. ~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~#/I;/ ss: On this, the5~ day 0 , 1995, ~fore ;n;..' I' .Jh~ undersigned, off' cer, personally appeared ~~)11~, who acknowledged himself/herself to be the DAUPHIN DEPOSIT BANK AND TRUST COMPANY, a banking corporation, and that he/she as such officer, being authorized to do so, executed the foregoing Agreement for the purposes therein contained by signing the same on behalf of the corporation by himself/herself as such officer. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~~?d~' NC}ta Public My Commission Expires: (SEAL) Notarial Seal Mary Ann Andersol1. NotarY PubUc t-\an1sbur9. Dauphin County My CommlsSion Explrss OCt 30. 1998 I . -~.~rAaA.~otNomrle9 ~.~ ' ~-P_Y~EX+~' '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 17128-0601 . . Please Print or Type ~ DECEDENrS NAME (LAST. ARSi. MIDDLE) Hoffman, Florence K . ADDRESS OF DECEDENT (STREET) (CITY) Bethany Village 325 Wesley Drive Mechanicsburg NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) Stanley A. Smith, Esquire clo Rhoads & Sinon, LLP (STREET NAME) (CITY) One South Market Square Harrisburg NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. (NAME) (RELATIONSHIP) Ruth Ann McMillen, M& T Investment Group, Executor none (STREET NAME) (CITY) 213 Market Street Harrisburg b. (NAME) (RELATIONSHIP) Stanley A. Smith, Esquire Rhoads & Sinon, LLP none (STREET N~E) (CITY) -_-'-0-" One-South Market Square Harrisburg c. (NAME) __ (RELATIONSHIP) Sharon Bradnick, M& T Investment Group, Executor none (STREET NAME)-____ (CITY) 213 Market Street Harrisburg · NAME AND ADDRESS 6i= -FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) PNC Bank (STREET NAME) 325 Wesley Drive I NAME OF PERSON MAKING LAST ENTRY Florence K. Hoffman DATE OF CONTRACT TO RENT BOX NUMBER OF BOX 07/23/2001 807 ~AME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. (NAME) Florence K. Hoffman (STREET ADDRESS) 325 Wesley Drive (CITY) (STATE) Mechanicsburg PA . NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY Stanley A. Smith, Esquire DATE OF DEATH 06/10/2005 (STATE) PA (STATE) PA SAFE DEPOSIT BOX INVENTORY MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INsmUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE FILE NUMBER SOCIAL SECURITY (ReQuired) OR DEATH CERTIACATE NUMBER (only if SSN is unknown} 22 00583-2005 136-01-8986 (STATE) PA (STATE) PA (STATE) PA (CITY) (STATE) Mechanicsburg PA DATE AND TIME OF LAST ENTRY 4/8/20052:32 pm · TITLE UNDER WHICH BOX IS REQUESTED Florence K Hoffman b. (NAME) (STREET ADDRESS) (ZIP CODE) 17055 (CITY) (STATE) WAS A WILL IN THE BOX? 0 YES 6a NO If yes, a. Date of will: b. Name and address of personal representative, if named in the will (NAME) (STREET NAME) (CITY) (STATE) c. Name and address of attorney, if any (NAME) (STREET NAME) ( CITY') (STATE) (ZIP COO E) 17055 (ZIP CODE) 17101 (ZIP COO E) 17101 (ZIP CODE) 17101' ~ : .:.;..~:..~ -..:-;o:-~,}.t:j:;~~ C";: ~~:~~~~~:;~ _.~._. :_---'1-.- (ZIP cooe) - 17101 - . (ZIP COOE)~.__ .___ ____.-: 17055 --- (ZIP CODE) (ZIP COOE) (ZIP CODE) I . .,<:-:-~:-~:~. -,,--" , . SAF~EPOSIT BOX INVE~ORY Page INSTRUCTIONS The Department is authorized under federal law , 42 U.S.C. ~ 405(c), to use the decedent's Social Security number in administering this state tax law. The Department uses Social Security numbers to establish a decedent's identity and ensure proper credit for tax payments. (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, nalJ1e in which stock is registered, and number of shares and class of stock.. (3) Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, Le., jointly held, payable on death, etc. (4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank. and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, ete: list and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: list and describe as fully as possible. (8) All other contents. of ITEM NO. Z 2 2 2 ITEM DESCRIPTION 100 shares General Motors Corp Common stock - cert #J867 -64 7 - 4/411969 300 shares Ingersoll-Rand Corp Common stock - cert #NB99393 - 8/19/1997 300 shares Ingersoll-Rand Corp Common stock -'cert #NB133054 - 8/20/1987 300 shares Ingersoll-Rand Corp Common stock - cert #NB156803 - 6/1/1992 -"< 6 6 6 10 ~ $1.00 coins - datea 2000 11 - $2.00 bills 3 - $' .00 Susan B Anthony coins - dated 1979 8 Global Combined Insurance Company - policy #6000925519 8 AAA Central Penn Automobile Club Accidental Death Policy 8 Wesley Affiliated Services - Gift Annuity Agreement 8 mise papers PERSON RECEMNG COpy OF SAFE DEPOSIT BOX INVENTORY: SIGNAiURE PRINT NAME PRINT NAME AND CHECK APPROPRIATE BOX BELOW: CHECK APPROPRIATE BOx.: o Executorttrix) 0 Admlnistrator(trix) ria Estate Representative 0 JDint owner of safe deposit box NOTE: Attach additional 81/2" x 11H sheet(s) if necessary or use duplicates of this page of form. . ~ o o ~ a CD (12 g 3 g =' ~ o o ~ 0) a en g 3 3 o =' S' cO ~ en Q) :::= I ~ =' 0- n ~ S' cO CD """" en ~ I ~ 0- n o ~ w o o (12 =:r Q) @ en o o 3 3 o =' 'Z co ~ (.j'\ 0') 0:1 o ~ o 0') '25 ~ ::a: co co ~ -'" o o ~ tl) CD (12 S' cO ~ en ~ I ::0 Q) ~ 0- o o .:a z OJ ~ ~ ~ o (.j'\ J> -n o CD =' g r :x: o g Q) =' g% zO o' ;:(1) _-:r. z> ~';xI _\'t\ 0(1) z- CJ o 3 % =' G> CD =' (1) """" ~ ~ o 6" """" en () o .:a 'Z co co to W co ~ o 0:1 r:3 o ::a: co 0:1 --a -n 0- a ::) ~ ?' ~ ~ 0) :::J ,:l ~ (.:I ~ ~ -a; .b .e ("') o :t. o~ ~ rn~ :;D JZ ~o~~ crn~~ i a"O~~ ::----t-\:t. "'O~oo :l>o.,,-n ~~:;D-O _--m~ ~ ~~ & ~-< o m'< -- ~ 5 o 0:1 ~ cD ::a: to to -.I . (') r- )to CD en m rn " ffi en (') o 3 ""Q ):0 Z -< 'Z )to ;: rn c:- CP Q') -.I en :::s (') m ~ =ii o ~ m UJ o z o % c: 3 CD m ';xl o >- a .;:.. ~ to en cD -n 5 ; =' g ?' 5 g 0) =' .." 0- """" CD ~ o (1) r :x: o == 3 0) :::s ~ -0 ~" Ift~ ~, O~ aZ .ct V' o ~ en o "ft en (I) c: f!\ ." ~ z C ~ 0) ~ o o (J'1 CD (.a) tv o o CJl -\ o 0) m c cn en o Z o o z '- C "2 ( en o o ~ en en o c :;D ~ z c ~ 0) m :;D ~ ("J en 1 o ~ , CD (0 CD en rn ~ ~ m o ." -n o -'I (I) =' (') (I) ?' :t ~ 3 03 =' ';xl rn Q ~ -o\~ "'0 ~o 0" -(I) ztJi ~~ ;:0 m(l) ~ o ""ll ~08/~5/200~ 15:10 7177956187 WINDSOR PARK :;:;',;:.~~ Erica L Schlegel 08/15/2005 11: 13 AM To: Lynn A Niner/ConsumerISCPIPNC@PNC cc: Subject: Date of death balance Estate of Florence K Hoffman (Deceased) SS# 136-01-8986 DOD 06-10-2005 ACCOUNT NUMBER * DATE OF DEATH BALANCE + ACCRUED INTEREST DDA #5070075668 $13,433.52 $0.98 / + Jfyou selected the balances to be sent to the "Branch" they will only be sent to The requestor by Lotus Notes. Have a great Day! !! :-) ... .., IMfi_Ji,t J... ,,",t"'-. ... ,. wIIi"'fTr" ., ~ .--. PAGE 131 . . .{ Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Florence K. Hoffman 136-01-8986 June 10, 2005 Account #: 1685211359 Type: CD In the name of: Florence K. Hoffman Date of Death Balance: $35,681.71 Int.(YTD) from 1/1/2005 to 2/26/2005 Accrued interest to date of death: $215.07 Other Info: currently 2.05%, next maturity 2/26/06 Open date: 7/26/1997 $180.72 Page 1 of 1 ., .J MANDT ~4liECORDS PAGE 01/03 499 Mitchell Road MiIlsboro, DE 19966 MaU code OB-MB-12 Phone; 886-502-4349 F~ 302-934-2955 I F! ~Bank I Fax To: M&T Trust Dept Sharon Bradnick From: Nancy Clagett Fax: 717/231-2636 Re; Estate of Florence K Hoffman Date: July 13, 2005 . Social Security: 136-01-8986 Date of Death: June 10t 2005 Pages: .3 Dear Sir or. Madam.: Per your inquiry dated. June 3D, 2005, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 43358039 Ownership (Names of) Florence K Hoffman * Ruth E Kuhn, PDA Opening Date 07/28/80 BaJance on Date of Death $18,328.89 ./ -- -- Accrued Interest $ 1.41 / Total . $18,330.30 2. Type of Account Certificate of Deposit -J Account Number 031003913913925 Ownership (Names of) Opening Date Florence K Hoffman '" Balance on Date of Death 11/25/98 $20,696.86 / Accrued Interest $ 19.18 / Total $20~716.04 Rate 1. 78000 Maturity Date 08/25/05 Interest Payable Monthly . .. ~ 'L.W-..c;;.: -"-... "RECORnS '-:~". .~'.,"",",M"'-AND T BA~ . . 3. Type of Account Certificate of Deposit ./ Account Number 031003914525258 Ownership (Names of) Florence K Hoffman * Opening Date 07/09/96 Balance on Date of Death $13,579.37 ../ Accrued Interest $ 2.95 / Total $13,582.32 Rate 1.98000 Maturity Date 12/09/05 Interest Payable Monthly 4. Type of Account Certificate of Deposit v AccountNumber _ 031003914612823 Ownership (Names of) Florence K Hoffman .. Opening Date 06/16/98 Balance on Date of Death $33,997.65 v' Accrued Interest $ 147.88 / Total $34,145.53 Rate 1.78000 Maturity Date 09/16/05 Interest Payable Monthly ..r ,--------- . ~. M AND T BAN.RECORDS PAGE 03/03 ~'-'" "~ ", "", ", ~ .~..",' "i.'.. " . :~5:':{'~.' .~;.; ":-.~".-~;~ 5. 1Ype of .A.ccount Certificate of Deposit / Account Number. 031003914624240 Ownership (Names of) Florence K Hoffman * Opening Date 10/05}98 Balance on Date of Death $23,801.59 / Accrued Interest $ 9.29 / Total $23,810.88 Rate 1.78000 Maturity Date 09/05/05 Interest Payable Monthly This letter does not inc:lud~ any accounts in which the deceased may have been listed as POW'er of Attorney, Custodian of Uniform Transfers, Representative Pa.yee~ or Trustee under a Written Agreement) Administrator to Estate, etc. . * For fUrther account informationt regarding OWJ1ershi'lt. clOSures and/or reimbursement of fimds, etc., please Cill:the7:Mechanicsburg Otlice f 717..255-2031. Thank you for your anticipated assistance. If you have any questions, please do not hesitate to caU me at 888-502-4349, option 2, then option 3. Have a great day! Nancy Clagett, Records Department, @ M & T Bank ~~~ Estate Valuation ~ ~ ~ Date of Death: 06/10/2005 Valuation Date: 06/10/2005 Processing Date: 06/14/2005 Estate of: Florence Hoffman Report Type: Date of Death Number of Securities: :4 File IO: Benz.Miriam Shares or Par Security Description High/Ask Low/Bid Mean and/or Oiv and Int Security Adjustments Accruals Value 1) 409.085 WT MUT FD (92934R769) CRM MDCP VAL I Mutual Fund (as quoted by NASDAQ) 06/10/2005 26.07000 Mkt , 26.070000 10,664.85 2) 2372.184 MTB GROUP FDS (55376T775) INTL EQTY I I Mutual Fund (as quoted by NASDAQ) 06/10/2005 10.79000 Mkt " 10.790000 25,595.87 . 3) 4927.376 MTB GROUP FDS (55376T692) LCP STK I I Mutual Fund (as quoted by NASDAQ) 06/10/2005 8.69000 Mkt 42,818.90 ,~-/ 8.690000 4 ) 1406.644 MTB GROUP FDS (55376T668) LCP VAL INST I Mutual Fund (as quoted by NASDAQ) 06/10/2005 11.47000 Mkt 11. 47 0000 16,134.21 '/ 5) 3084.707 MTB GROUP FDS (55376Tl14) SMCP 5T INST I Mutual Fund -{as quoted by NASDAQ) 06/10/2005 8.86000 Mkt 27,330.50 -/ 8.860000 . 6) 580.087 MELLON INSTL FDS INVT TR (58552D762) BO INTL 5 CAP Mutual Fund (as quoted by NASDAQ) -06/10/2005 18.14000 Mkt 10 , 522 . 78 ./ 18.140000 71 527.093 THOMPSON PLUMB FDS INC (884891300) GROWTH FD Mutual Fund (as quoted by NASDAQ) 06/10/2005 45.00000 Mkt .; 45.000000 23,719.19 8) 145.287 VANGU~~D INSTL INDEX FD (922040100) SH BEN INT Mutual Fund (as quoted by NASDAQ) 06/10/2005 109.88000 Mkt 15, 964.14 ~ 109.880000 9) 667.166 EVERGREEN SELECT FIXED INCOME (299908830) SELECT INTL I Mutual Fund (as quoted by NASDAQ) 06110/2005 11. 31000 Mkt 11. 310000 7,54.5.65 ~/ 10) 425.712 GOLDMAN SACHS TR (3814.1W679) HI YLD INSTL Mutual Fund (as quoted by NASDAQ) 06/10/2005 7.91000 Mkt 3,367.38 ./ 7.910000 11) 3079.681 MTB GROUP FDS (55376T817) INTRM BD I I Mutual Fund (as quoted by NASDAQ) 06/10/2005 10.00000 Mkt 10.000000 30,796.81 0/ 12 ) 1869.463 MTB GROUP FDS (55376T221) SHR DUR GV I I Mutual Fund (as quoted by NASDAQ) 06/10/2005 9.61000 Mkt ./ 9.610000 17,965.54 Page 1 This report was produced with EstateVal, a product of Estate valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.3) t . - of Death: 06/10/2005 ~ation Date: 06/10/2005 R;~cessing Date: 06/14/2005 Shares or Par Security Description 13) 1308.079 MTB GROUP FDS (55376T189) STRM CORP SD I I Mutual Fund (as quoted by NASDAQ) 06/10/2005 14) 424.93 NORTHEAST INVS TR (664210101) SH BEN INT Mutual Fund (as quoted by NASDAQ) 06/10/2005 Total Value Total Accrual Total $248,466.29 High/Ask Page 2 Low/Bid 9.81000 Mkt 7.55000 Mkt - , Estate of: Florence Hoffman Report Type: Date of Death Number of Securities: 14 File ID: Benz.Miriam Mean and/or Div and lnt Security Adjustments Accruals Value 9.810000 12,832.25 .( 7.550000 3,208.22 Y" $248,466.29 $0.00 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.3) - , . Estate Valuation 06/10/2005 06/10/2005 09/19/2005 Shares or Par Security Description High/Ask 1) 200 GENERAL MTRS CORP (370442105; GM) COM New York stock Exchange 06/10/2005 35.34000 2) 900 INGERSOLL-RAND COMPANY LTD (456866102) CL A New York Stock Exchange 06/10/2005 75.03000 3) 3617.082 DRYDEN MUN BD FD (74435L301; PMIAX) INSD SER CL A Mutual Fund (as quoted by NASDAQ) 06/10/2005 4 ) 3271 DRYDEN NATL MUNS FD INC (743918104i PBHMX) CL B Mutual Fund (as quoted by NASDAQ) 06/10/2005 5 ) 139 DELPHI CORP (247126105) COM New York Stock Exchange 06/10/2005 4.85000 Total Value Total Accrual Total $164,787.10 Page 1 Low/Bid 31.99000 H/L 74.00000 HIL 11.05000 Mkt 15.40000 Mkt 4.48000 H/L Estate of: Florence Hoffman Report Type: Date of Death Number of Securities: 5 File ID: fhoffman Mean and/or Div and Int Security Adjustments Accruals Value 33.665000 74.515000 11.050000 15.400000 4.665000 6,733.00 67,063.50 39,968.76 50,373.40 648.44 $164,787.10 $0.00 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300.or www.evpsys.com. (Revision 7.0.3) The Collins Finar \ Group ., · of Wachovia Sec. .es Wachovia Securities, LLC Three Lemoyne Drive Lemoyne, PA 17043 Fax 717 975-8426 800 468-8685 .. '~~~4 ~~ August II, 2005 M & T Investment Group M&TBank 213 Market Street Harrisburg, PA 17101-2127 RE: Estate of Florence K. Hoffman Dear Sharon: Listed below is the date of death values for the above mentioned account: 3617.082 shares Dryden Mum Bond Fund A 11.05 per share $39,968.76 3271 shares Dryden National Muni Fund B $15.40 per share $$50,373.40 The account was opened on December 6, 1988 If I can be of further assistance, please call me. ,.....-, ,/ I Sinc7rely, ! . ~ [iyn a ,-. eff, Assistant to Russel 0/:. Collins Merrt.x..- NYSE/SIPC Russell W. Coillins, CfP"l! CRPC First Vice President - Investments Tel 717 975-8405 russell.collins@Wachoviasec.colll Vincent P. Cantelupe, MBA Financial Consultant Tel 717 975-8406 vincent.p.cantelupe@wachoviasec.com WACHOVIA. SECURITIES Sue Collins Registered Account Administrator Tel 717 975-8456 sue. co II i ns@wachoviasec.com ~~ l~. . . . GEORGE HAAR AUCTIONEER 93-3 W. SIDDONSBURG RD. DILLSBURG, PA 17019 FLORENCE HOFFMAN ESTATE ROOM 330 BETHNEY VILLAGE 5225. WILSON LANE MECHANICSBURG, PA. 17055 LISTED BELOW IS MY APPRAISAL OF HOUSEHOLD ABOVE NAMED ESTATE SINGLE MAPLE BED COMPLETE MAPLE CHEST & CONTENTS MAHOGANY CHEST & CONTENTS MAHOGANY CHAIR ZENITH COLOR TV TABLE MODEL MAHOGANY DESK & CONTENTS BRASS KETTLE MAHOGANY NITE STAND & CONTENTS TABLE LIGHT & ELEC CLOCK TELEPHONE & CLOCK CANE WALKER PICTURE IRONING BOARD 3 SMALL METAL BOXES 3PCS LUGGAGE CARD SHUFFLERS SEWING BASKETS BLANKETS, PILLOWS, SHEETS ETC MIse CLOSET ITEMS GIRL FIGURINE, VASE, CLOCK 2-SEWING BOXES BLANKETS, PILLOW, SHEETS STORAGE BOX & CONTENTS SMALL STORAGE CHEST & CONTENTS MIse ITEMS JEWEL BOX & COSTUME JEWELRY NECKLACES ZENITH COLOR TV CLOCK UMBRELLA STAND, UMBRELLAS, CANES LOVE SEAT RECLINER CHAIR BLUE RECLINER CHAIR RED 2-FLOOR LAMPS MAHOGANY CORNER CUPBOARD & CONTENTS MAPLE DESK CHAIR MAHOGANY DESK KNEEHOLE & CONTENTS BRIDGE LIGHT 3-RINGS WATCH BRACELET FURNISHINGS FOR THE 35.00 55.00 125.00 10.00 30.00 125.00 20.00 30.00 1.50 2.00 1.00 1.00 3.00 6.00 3.00 .50 1.00 10.00 4.00 4.50 5.00 4.00 '6.00 10.00 6.00 25.00 10.00 40.00 5.00 7.50 45.00 30.00 30.00 5.00 250.00 5.00 65.00 1.00 20.00 5.00 4.00 ," 1 /' /..... . JEWEL BOX & COSTUME JEWELRY ~....' . BOX EAR RINGS ,,' 4-BAGS SMALL COSTUME' JEWELRY . .' GLASS NECKLACE BOX & NECKLACES 4 CLOCKS WALKER ON WHEELS 13ATHROOM SEAT 3 STOOLS CLOTHES HAMPER 2 WASTE CANS TOWELS ETC MIse BATHROOM ITEMS 7 FIGURINES 20.00 EA 5 FIGURINES 5.00 EA 9 FIGURINES 3.00 EA 5 FIGURINES 20.00 EA 3 PICTURES DOG DOOR STOP DESK LIGHT 2-FOOT STOOLS 2-TABLE LIGHTS MAHOGANY END TABLE 2-WASTE CANS SMALL CHEST SMALL MAHOGANY CHEST & CONTENTS CAT DOOR STOP TABLE LIGHT 8 FOLDING CHAIRS FOLDING WALKER CARD TABLE CLOCK, MIse DESK ITEMS ELECTRIC IRON MIse KITCHEN ITEMS, SILVERWARE ETC MISC KETTLES, GLASSES ETC 5 MISC PCS COSTUME JEWELRY MIse ITEMS . 30 ..00 10.00 20;00 7.50 4.00 10.00 '3.00 3.00 3.00 1.00 2.00 5.00 140.00 25.00 27.00 100.00 1.50 10.00 1.00 16.00 4.00 4.00 .50 1.50 65.00 3.00 1.00 16.00 3.00 3.00 5.00 1.00 10.00 3.00 7.50 10.00 TOTAL APPRAISEMENT. ~ A~~ JJ a.ft1./ ~ 641.60 GEORGE AUCTIONEER 933 W. S DDONSBURG RD. DILLSBURG, PA. 17019 PHONE 717-432-3815 2 . .. .. . _~QSH/P Th 'd h d' .:i-'r"" ~06 e Unzte Met 0 tst (~:o::J STEWARDSHIP Fo UNDATI 0 N of Central Pennsylvania -:-- ~ <;;. 303 Mulberry Drive · Suite 300 · Mechanicsburg, Pennsylvania 17050-3141 planned giving (717) 766-7343 · (800) 272-0113 · Fax: (717) 766-1673 · Email: sfcpa@netrax.net Is joyful sharing August 24, 2005 M & T Bank Attn: Ruth Ann McMillen 2nd Floor Trust PO Box 2961 Harrisburg PA 17105 Dear Ruth: As requested, I'm writing to inform you that the fair market value of the charitable gift annuity in the name of Florence K. Hoffman, with her sister Ruth E. Kuhn as co-owner, as of the date of Florence's death, June 10th, was $10,659.83. This would have been the value as of May 31 , 2005, as we revalue our accounts at month end. Please contact me if you have any questions regarding the above or if I can be of further assistance. Sincerely, ~--1:f~ Sandy Brandt Trust Accountant "Investment Management and Stewardship Services))