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HomeMy WebLinkAbout07-14-06 .-J 15056051058 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number ~ \ l:~ (j t,' (,I ; ]\ -.J ,-V Date of Birth 239-12-2776 02/24/2006 OS/20/1919 Decedent's Last Name Suffix Decedent's First Name MI Gates Alice F (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW . 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number . 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o 8. Total Number of Safe Deposit Boxes James D. Flower, Jr. (717) 243-6222 Firrn Name (If Applicable) REGISTER OF WILLS USE ONLY Saidis Flower & Lindsay First line of address 26 West High Street Second line of address City or Post Office Carlisle State ZIP Code DATE FilED PA 17013 Correspondent's e-mail address:jflowerjr@sfl-Iaw.com S.3IG~E OF PERSON RESPO~LE FOR FILING RETURN ~~~- ~_. ADDRESS 1013 Dunvegan Road, West Chester, PA 19382 SI,GNATURE OF PREPARER OTH-ER.'THAN~PRESENTATIVE , . .... ; 'i I p J ; ,." _ -.i t....., '\ (,..A.-.....\ ~ ! .J V,i.1 <:"J. .Ab R'ESS . ... - - -, 2 West High Street, Carlisle, PA 17013 J PLEASE USE ORIGINAL FORM ONLY Under penalties of perJury, I declare that I have examined this return, inCluding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. DATE :::J,^", e.--. '\~~ ~ \0 I DATE -x!..!),/'" ,-' Side 1 L 15056051058 15056051058 -.J \ -.., .-J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Alice F Gates 239-12-2776 RECAPITULATION Real estate (Schedule A). 1. 0.00 2 Stocks and Bonds (Schedule B) 2. 762,29692 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. 0.00 4. Mortgages & Notes Receivable (Schedule D) . 4. 0.00 5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 183,779.58 6. Jointly Owned Property (Schedule F) Separate Billing Requested. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. 7 0.00 682,713.96 8 Total Gross Assets (total Lines 1-7). 8 1,628,790.36 9. Funeral Expenses & Administrative Costs (Schedule H). 9 5,551.22 10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . 10. 20,340.84 11 Total Deductions (total Lines 9 & 10). 11 25,892.06 1,602,898.30 12 Net Value of Estate (Line 8 minus Line 11) . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an eiection to tax has not been made (Schedule J) . . . . . . . . . . . 13. 0.00 14 Net Value Subject to Tax (Line 12 minus Line 13) 14. 1,602,898.30 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15 Amount of Line 14 taxable at the spousal tax rate, or transfers under See. 9116 (a)(1.2) XO_ 16 Amount of Line 14 taxable at lineal rate X.O 45 17 Amount of Line 14 taxable at sibling rate X .12 18 Amount of Line 14 taxable at collateral rate X 15 0.00 15. 0.00 16. 72,130.42 17 0.00 18 0.00 19. 72,130.42 1,602,898.30 0.00 0.00 19 TAX DUE 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT . 15056052059 Side 2 L 1505(-3052059 --...I REV-15DO EX Page 3 Decedent's Complete Address: DECEDENTS NAME Alice F Gates STREET ADDRESS 442 Walnut Bottom Road File Number DECEDENTS SOCIAL SECURITY NUMBER 239-12-2776 CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2 Credits/Payments A Spousal Poverty Credit B. Pnor Payments C Discount (1) 72,130.42 0.00 -----_.~._^--._----------- 68,334.84 - ----- 3,796.26 Total Credits ( A + B + C ) (2) 3 InteresUPenalty If applicable D Interest E. Penalty 72,13110 0.00 0.00 - ----...--------- TotallnteresUPenalty ( D + E) (3) 4 If Line 2 IS greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 0.68 8, Enter the total of line 5 + SA ThiS is the BALANCE DUE. (SA) (58) 0.00 0.00 5. If Line 1 - Line 3 IS greater than line 2, enter the difference. This is the TAX DUE. (5) A Enter the Interest on tne tax due. 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Did decedent make a transfer and: a. retain the use or Income of the property transferred; ..................... ................... b. retain the right to deSignate who shall use the property transferred or its Income; c. retain a reversionary interest; 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 Old decedent own an "in trust for" or payable upon death bank account or secunty at his or her death? 4 Old decedent own an IndiVidual Retirement Account, annuity, or other non-probate property which contains a beneficiary deSignation? ... ............................ ........................................... Yes No ,-, ~ . LJ n ~ U 0 [i] ........0 ~ 0 ~ 0 ~ II ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 PS. S9116 (a) (11) (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 zero (0) percent [72 P.S, S9116 (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 beneficl8rY. 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 zero (0) percent [72 P.S. S9116(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 four and one-half (4.5) percent, except as noted in 72 PS S9116(1.2) [72 PS s9116(a)(1)]. The tax rate Imposed on the net value of transfers to or for the use of the decedent's siblings IS twelve (12) percent [72 PS s9116(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. RU-1502, EX- 10-98).., .~" ".,' '10 " ~. ~" ..,.- COMMONWEALTH OF PENNSYLVANIA INHERITANCE lAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Alice F. Gates FILE NUMBER 21-06-0206 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Account #AZD-160919, M & T Investment Group, consisting of the following stocks VALUE AT DATE OF DEATH 3,348 sh. Exxon Mobil Corp., common @ $60.42/sh 202.286.16 2. 750 sh. HJ. Heinze Company @ $37.53/sh. 28.147.50 3. 1,016 sh. Proctor & Gamble Company @ $61.50/sh. 62.484.00 2. T Rowe Price Services, Inc. Account - consisting of the following accounts: Account #1396539-4, 3,786691/sh Tax Free Income Fund @ $1 0.01/sh. 37.904.78 Dividends accrued to date of death 12843 2. Account #7004224651-9,79,1 05.350/sh, Summit Cash Reserves Fund @ $1.00/sh. 79,105.35 Dividends accrued to date of death 229.99 3. Account #200490621-8, $442.5771sh @ $43.81/sh. 19,389.30 3. Vanguard Voyager Service Account - consisting of the following accounts Fund #0027-09865002299, 1,873.379 shs. Vanguard Wellesley Inc. Fd Inv. Servo @ $21.43/sh 40,146.51 2 Fund #0030-09865002299, 82,61859 shs. Vanguard Prime Money Mkt. Fund. @ $1.00/sh. 82,61859 3. Fund #0021-09865002299, 1,957.046 shs. Vanguard Wellington Fund. Inv. Shs @ $31.18/sh. 61.020.69 Dividends accrued to date of death 230.69 4 United States Treasury Notes as per attached sheet 148.604.93 TOTAL (AI" eel" '" Ii" 2, "'''pitol'''ool 1$ (Ii more space IS needed Insen addllional sheets of the same size) 762,296.92 RE;'150b EX+ (li-98i \~ ~",l~~~ -~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISe. PERSONAL PROPERTY ESTATE OF Alice F. Gates FILE NUMBER 21-06-0206 Include the proceeds of litigation and the date the proceeds were received by the estate All property jointly.owned with right of survivorship must be disclosed on Schedule F ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Checking Account #2676047463, M & T Bank. See attached letter 6,18196 Interest accrued to date of death 043 2. Savings Account #015004200020234, M & T Bank. See attached letter 62,03183 Interest accrued to date of death 42.60 3. C.D. #031003910606325, M & T Bank. See attached letter 24,653.70 Interest accrued to date of death 80.27 4. CD. #031003910800266, M & T Bank. See attached letter 24,751.50 Interest accrued to date of death 607.55 5. Checking Account #6203268384, Citizens Bank. See attached letter 25.00 6. Time Deposit Account #6244-693448, Citizens Bank. See attached letter 41,612.70 I nterest accrued to date of death 4049 7. Sentinel, newspaper subscription refund 26.65 8. United Health, refund 106.50 9. Todd Home, refund 22,95968 10. Homeowners Insurance Refund 23.00 11. Thornwald Home, Refund 468.02 12. Sprint Refund 6.33 13. GE Long Term Care, Policy Refund 161.37 TOTAL (Also enter on line 5, Recapitulation) $ 183,77958 (If more saace is needed, insert additional sheets of the same size) RU-1510 EX.,. (6-98) r. >r~9~ ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISe. NON-PROBATE PROPERTY FILE NUMBER 21-06-0206 ESTATE OF Alice F. Gates This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes , DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME 0' THE TRANSFEREE. THEIR RELATIONSHIP TO OECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER! THE DATE OC TRANSFER. ATTACH A COPY 0' THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST II' APPUCABLEI VALUE , 1 Trust "A" Account #443053608, M & T Bank, as per attached sheet 682,713.86 100 682.713.86 I I I i I I I i I I I I I TOTAL (Also enter on line 7 Recapitulation) $ 682,713.86 (If more space is needed, insert additional sheets of the same sizei RCI-1511 EX+ (12-99)~~ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Alice F. Gates FILE NUMBER 21-06-0206 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 2 FUNERAL EXPENSES Hollinger Funeral Home, Funeral Carlisle Monument Service, gravemarker Georges' Flowers, Funeral flowers Days Inn, Lodging for funeral Food for reception after memorial service 1,227.00 185.00 169.60 139.98 291.35 3 4 5 8 ADMINISTRATIVE COSTS. 2. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representalive(s) Street Address City State Zip Year(s) Commission Paic Attorney Fees 2,50000 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. Street Address City State Zip Relalionship of Claimant to Decedent 5. Accountant's Fees Probate Fees 680.00 7. 6. Tax Return Preparels Fees Cumberland Law Journal, advertising estate notice 75.00 144.29 24.00 15.00 50.00 50.00 8 9 10 11 12. Sentinel, advertising estate notice Register of Wills, Short Certificates Register of Wills, filing Inheritance Tax Return Additional probate fee Allowance for closing costs TOTAL (Also enter on Ime 9, Recapitulation) $ 5,551.22 (If more space is needed, insert additional sheets of the same size) REv-,012 EX+ (12-031 '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Alice F. Gates FILE NUMBER 21-06-0206 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses iTEM NUMBER DESCRIPTION 1. Sprint, Account VALUE AT DATE OF DEATH 37.84 2. Todd Home, Maintenance Fee 670.00 3. Internal Revenue Service, 2005 Income Tax 13.881.00 4. Pennsylvania Department of Revenue, 2005 Income Tax 1,702.00 5. Allison Church, Pledge 3,500.00 6. Boyer & Ritter Accountants, Preparation of 2005 income tax returns 550.00 TOTAL (Also enter on line 10, Recapitulation) $ 20,340.84 (Ii more space is needed, insert additional sheets of the same size) RE.'.,SI3 eX' (9-001 SCHEDULE J BENEFICIARIES COMM::JNWEAlTH OF PeNNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Alice F. Gates NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Anne G. Webster, 1013 Dunvegan Road, West Chester, PA 19382 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter FILE NUMBER 21-06-0206 AMOUNT OR SHARE OF ESTATE 1,602,948.30 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 0.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, Insert additional sheets of the same size) LAST WILL AND TESTAMENT OF ALICE F. GATES I, ALICE F. GATES, of 38 Todd Circle, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made. FIRST: I hereby expressly revoke all Wills and Codicils heretofore made by me. SECOND: I hereby order and direct my Executrix or Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. THIRD: I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities) together with any existing insurance thereon to my daughter, ANNE G. WEBSTER, provided she survives me by thirty (30) days, or to her son, JOHN A. WEBSTER, III, if she fails to survive me by thirty (30) days. FOURTH: I give the entire, rest, residue and remainder of my estate to my daughter, ANNE G. WEBSTER, provided she survives me by thirty days. In so doing, I have deleted bequests to the CUMBERLAND-PERRY ASSOCIATION FOR RETARDED CITIZENS (CPARC) and the DICKINSON COLLEGE, not as a reflection of any decrease in my appreciation for them, but in acknowledgement of the gifts that my husband and I have already made to them. FIFTH: The Deed of Trust of my late husband, WARREN J. GATES, dated June 13, 1991, appointing the Farmers Trust Company as Trustee of certain assets, provides in Article II, subsection B, pertaining to Trust A, that upon my death, the Trustee shall pay over the then remaining principal, together with all income accrued and unpaid as of the date of my death: To such person or persons as I shall appoint by Will or Deed, expressly referring to the power of appointment herein given, his intention being that such general power may be exercised by me. I, consequently, exercise the aforesaid power of appointment and direct that if, and only if, my daughter, ANNE G. WEBSTER, fails to survive me by thirty days, all of the assets of the aforesaid Trust A shall be paid into Trust B, created under the aforesaid Deed of Trust, and also known as the non- marital trust, and that said funds continue to be administered by the Trust Office of M & T Bank in accordance with the duties of the Trustee under the aforesaid Deed of Trust, dated June 13, 1991. SIXTH: In the event that my daughter, ANNE G. WEBSTER, fails to survive me by thirty days, I give all the rest, residue and remainder of my estate (exclusive of the funds remaining in Trust A of my husband, Warren J. Gates' Deed of Trust dated June 13, 1991, which I have expressly provided in paragraph FIFTH above are to be paid into Trust B, under said Trust document) to my grandson, JOHN A. WEBSTER, III, provided he survives me by thirty days. 2 the part of the Trustee to supervise or inquire into the application of one-half of the principal of the funds by any person to whom payment is so made, said Trust shall be paid to such beneficiary upon the attainment of the age of 25 years, or to such beneficiary's estate in the event of death prior thereto, and all remaining principal of said Trust and any unpaid interest shall be paid to such beneficiary upon attaining the age of 30 years, or to such beneficiary's estate in the event of death prior thereto. Should any such beneficiary have attained the age of 25 years, but not yet have attained the age of 30 years, one-half of any such bequest shall be paid to said beneficiary outright, and the remaining one-half shall be placed in the Trust with the Trustee in accordance with the terms set forth above, to be disbursed in full upon the beneficiary's attainment of the age of 30 years. Any income or principal payable to any beneficiary other than my son, ARTHUR D. GATES, who, in the opinion of Trustee, is mentally or physically disabled so as to be unable to manage said funds, shall be held in a separate Trust by a Trustee and managed in the same manner as to the Trust described above, except that said funds shall only be held by Trustee during such period of disability, and all principal and any unpaid interest of said Trust shall be paid in full to such beneficiary, at such time, if any. as the disability of such beneficiary ceases. My Trustee, in the expenditure of Income and/or principal for such purposes, may at its discretion, apply the same directly or pay the same to any person having the care or control of said beneficiary, or with whom the beneficiary resides, without duty on the part of the Trustee to supervise or inquire into the application of the funds by any person to whom payment is so made. 4 Notwithstanding the above, any beneficiary whose disability ends but who has not yet attained the age of thirty (30) years, shall continue to have funds managed by the Trustee in accordance with the terms set forth above. NINTH: All principal and income shall, until actual distribution to the beneficiaries, be free of the debts, contracts, alienation and anticipations of any beneficiary, and the same shall not be liable to any levy, attachment, execution or sequestration while in the possession of Trustees. TENTH: I nominate and appoint M & T BANK, of Carlisle, Pennsylvania, or its successor as Trustee of the Trust herein created. The person or a majority of the sui juris persons then entitled to receive income may: (1) Revoke the appointment of the then acting corporate Trustee and substitute a new corporate Trustee; and/or (2) Change the situs of this Trust from the state in which the Trust is then being administered to a new state. Either or both of such actions shall be accomplished by a writing signed by the person or persons so acting delivered to the corporate Trustee. LASTLY: I nominate and appoint my daughter, ANNE G. WEBSTER, as Executor of my Estate. If my daughter, ANNE G. WEBSTER, fails to survive me, I appoint M & T BANK, of Carlisle, Pennsylvania, as sole Executor of my Estate. I direct that they shall serve without the necessity of filing bond or security in any jurisdiction. 5 IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~+~ day of \:') I s).e~'-'1.~ ,2003. ~ 0'1. 4& Alice F. Gates SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: ," ,1' I,"~ //-- (~'C/lL0;"'~/ :"--/ . / -H. I _') /i , ~::::.-:~~~.__._. . +;..J,/~'d . ~ / ,. --........... i ! ~\ V .) " ;' '\._/ (~:~4 , 0/ #' --l--( Co'" /. /,:~--i/2-- .~J /' ( ,'--- \~ \\ / VVl?:3 I J/ /.--- / ,Y"':'- r:._\ V) / , COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, ALICE F. GATES, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowlepged before me, by ALlCE F. GATES, the Testatrix, this ;] /';t~ day of ;Ju U2)~~"z..-/ , 2003. (lJL. J jfd# Alice F. Gates, Testatrix . .~\ .' J \j{i:':tL~LL~ - /) /;. ./~/ '.1- L yJ !'ll' J: '-<-- c/ ) Notarial Seal Patricia C. Zitzman, Notary Public Carlisle Boro, Cumberland County My Commission Expires Mar. 28. 2005 Member, Pennsylvania Association of Notaries 6 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We,~tl/~> V, t,;::Z{}~J--r_ and ;E'o.>-t-L,,-t.. F jt.'-'h."(y~. , the witnesses whose names are signed to the attached or foregoing instrumerrt? being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by.-Ja.--vvLeA ~) ~D '---J(2.-f'.J.r. andf)h~ F " iii-GO b'''~ this .~~ day of l~.,{~ _,......... 'G _..~~,-' "l ,~ (.,/1 2003. /~~ 0), --::iLr;y~\ J ;' . . v " (, Witness \,.J \ J \,. / '., (/ //-'1 \.L.".:'::: /! 0 f' (/ ~{"-A..LA'/ -h. "--...---. Witn'ess --I ,..' )~'~r ..-r~fIC~1~?!~ {I ,-1 4.-', . I. ;{//- . \~j 1.[ L't ( ' (' j ti _ // ( ),/1(. ti.-..A'/) --- Notary pugfic ! -) Notarial Seal Patricia C. Zitzman, Notary Public Carlisle Boro, Cumberland County I My Commission Expires Mar. 28,2005 I Member Penf1'''!V?O'8 Association of Notaries 7 Apr 12 06 12:46p Anne Webster blU-"f.:ll -! "tc'tJ p."'t ~ M&T'lnvestment Group M~,T S(~curitles. Jnc 2875 Union Road. Suite 30-33, Cheektowaga. NY 14227 800 7?4 7788 March 31,2006 Date of death valuation Anne G. Webster 1013 Dunvegan Rd West Chester, P A 19382- 7l 01 Re: Account # AZD-160919 n/o Alice F. Gates Open date- 02/05/1998 Date of Death- 02/24/2006 Description of Security Quantity Pricc per share o~ valuation date i Hi/Lo/Close i -- Exxon Iv10bil Corp Com 3,348 $60.73/60.18/60.42 Heinz H ] Company $37.53/37.07/37.53 -- 750 Proctor & Gamble Co 1.016 $61. 72/61.06/61.50 -- We have received the information presented above from sources that we believe La be accurate. However, we do not guarantee their accuracy. The price per share on valuation datc is the closing price on that date. Prepared by: T ~1\1~ [a1Wl~ Tammy Casella M&T Securities Ine ] -800-724-7788 ,--- ____"" n__ _ .__ .__ ___ ___.__.'_ Investments:' Ace Not f'DIC-lr'sued . Have No Bank Gclarantce . 1'...1;),/ Lese VaiL:r M&T Sec,rli,p-'.:. Inc__ Menmcr NASUiSJ?C Mar 28 06 08:57a Anne Webster 610 - 4::3 1 - 1 4;' 8 P .,,> . L T. ROWE PRICE SERVICES. INC \/f'N\j\,'_Tf~(rv'Jl L.lf~(":L CC)1\'i March 22, 2006 Alice F Gates 10 13 Dunvegan Rd West Chester PA 19382-7101 Subject: Account Balance Information Tax-Free Income Fund Account 1396539-4 Summit Cash Reserves Fund Account 7004224651-9 New Era Fund IRA 200490621-8 Dear Ms. Webster: Thank. you for your recent request to claim the assets held in the T. Rowe Price accounts registered to the late Alice F. Gates. We transferred the assets as requested and confirmation has been mailed. As requested, the balance for these accounts, as of February 24. 2006, \\as as follows: Fund Account Shares Share Price Balance i Accrued I Dividends* Tax-Free 1396539-4 3,786.691 $10.0] $37.904.78 rI:28:43 I Income I Summit 7004224651-9 79,105.350 $1.00 $79,105.35-I-s229.99-1 I Cash I ==-J Reserves New Era 200490621-8 442.577 $43.81 $19,389.30 ! r':/A -.-... * The accrued dividends are not included in the respective balances and 'filere later reinvested on February 28, 2006. T.RoweIHce t. INVLST WITH CONf-IDENCE M,ar 28 06 08:57,a Anne Webster blU-.q-:Jl-,"tc'Cl p...::1 If you have any questions, please call a customer service representative at 1-800-225-5132. Representatives are available Monday through Friday from 7 a.m. to 12 a.m. ET and Saturday and Sunday from 8:30 a.m. to 5 p.m. ET. We appreciate the opportunity to assist you with this matter. Sincerely, Brad Carnall Senior Account Services Representative Correspondence Number: 00969205 T.RowefHce 1l. INV!cST VVITH CONFIDENCl:. Mar 28 06 08:57a Anne Webster E:ilU-4::J1-14Ltl p."l- March 24, 2006 aJ:..- Vanguard Vanguard'" Voyager Service ANNE WEBSTER 1013 DENVEGAN RD WEST CHESTER, PA 19382-7101 I~'CJ, 3:)~.., 11 L0 I;_-,v r--()rqc;o \f,/V\I";,f_VZ)"igudr( .con Dear Ms Webster: We are responding to your letter requesting the value of the following account Please accept our sincere condolences for the loss of Ms Alice Gates. As of February 24, 2006, the number of shares, the price per share, and the value of the account were as follows: Alice F. Gates Individual Account IName Vanguard Wellington Fund :1 nvestor Shares [Vanguard Wellesley Income fund Investor Shares Vanguard Prime Money Market Fund I~~;nd # :::r---:-~'--IACcruedl S,haresl Pnc Value, O' 'd I ~ IVI ends 10021- I 1,957041 $31.18 $61~O;069 - - ~! 0986500;2299 , . ~g~~5002299! 1873379, $214~ $40,14651...-.- 10030- I ,II ~ : ~, )09865002299 82,61 ~~~$100 $_82,b185~~2J0691 Per your request, we have updated the address on the account above to lour address so all applicable tax documents will be sent to you next year. If you have any questions, please contact your Voyager Service Team at 800-284-7245. Voyager's business hours are Monday through Friday from 8 a.m. to 10 p.m. and on Saturday from 9 a.m. to 4 p.m., Eastern time. One of our dedicated Voyager associates will be pleased to assist you. Sincerely, ~~ Rebecca Jens Registered Representative Correspondence Number 20044931 A- if L/hi t" Estate Valuacion Date of Death: 02/24/2006 Valuation Date: 02/24/2006 Processing Date: 03/06/2006 Shares or Par Security Description High/Ask LO;l/Bid 96.81250 MB 96.59375 MB 95.50000 MB 97.21875 A/B 96.84375 A/B 96.28125 A/B 100.00000 A/B 98.18750 A/B 108.81250 ]I./B 54.51000 H/L Estate of: Gates, Alice F. Gates Account: 443053608 Report Type: Date of Death Number of Securities: 19 File ID: Gates, Alice F Mean and/or Div and Int Adjustments Accruals 96.843750 96.625000 296.24 95.531250 97.250000 446.88 96.890625 800.52 96.359375 100.000000 446.88 98.187500 345.00 108.812500 315.33 54.730000 29.83 89.50 48.44 Security Value 38,737.50 43,481.25 85,978.13 48,625.00 48,445.31 48,179.69 25,000.00 24,546.88 27,203.13 43,784.00 This repoct ;las produced ;lith EstateVal, a product of Escate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or ;!WW.e\~sys.com. (Revision 7.0.4) 1 : 40000 UNITED STAT~S TREAS NTS (912828AT7) Government/Agency (Dealer Quotations) DTD: 02/15/2003 Mat: 02/15/2008 3% 02/24/2006 96.87500 Int: 02/15/2006 to 02/24/2006 2) 45000 UNITED STATES TREAS NTS (912828BT6) Government/Agency (Dealer Quotations) DTD: 12/15/2003 Mat: 12/15/2008 3.375% 02/24/2006 96.65625 Int: 12/15/2005 to 02/24/2006 3) 90000 UNITED STATES TREAS NTS (912828DM9) Government/Agency (Dealer Quotations) DTD: 02/15/2005 Mat: 02/15/2015 4% 02/24/2006 95.56250 Int: 02/15/2006 to 02/24/2006 4) 50000 FEDERAL NAT1 MTG ASSN (31359MPZO) Government/Agency (Dealer Quotations) DTD: 11/18/2002 Mat: 11/15/2007 3.25% 02/24/2006 97.28125 Int: 11/15/2005 to 02/24/2006 5 :! 50000 FEDERJI~ HOME LN MTG CORP (3134A4UD4) Government/Agency (Dealer Quotations) DTD: 09/12/2003 Mat: 09/15/2008 3.625% 02/24/2006 96.93750 Int: 09/15/2005 to 02/24/2006 6 ) 50000 FEDERAL NATL MTG ASSN (31359MXH1) Government/Agency (Dealer Quotations) DTD: 01/14/2005 Mat: 02/15/2010 3.875% 02/24/2006 96.43750 Int: 02/15/2006 to 02/24/2006 71 25000 HERTZ CORP (428040BMO) Financial Times Interactive Data DTD: 05/18/1999 Mat: 05/15/2006 6.5% 02/24/2006 Int: 11/15/2005 to 02/24/2006 8) 25000 FORD MOTOR CR CO (345397RR6) Financial Times Interactive Data DTD: 06/11/1997 Mat: 06/15/2007 7.2% 02/24/2006 Int: 12/15/2005 to 02/24/2006 91 25000 CITICORP MTN SUB BE (17303MEH8) Financial Times Interactive Data DTD: 12/18/1995 Kat: 12/18/2015 6.88% 02/24/2006 Int: 12/18/2005 to 02/24/2006 10) 800 AMERICAN EXPRESS CO (0258161091 COM Ne;l York Stock Exchange 02/24/2006 54.95000 Page 1 Date of Death: 02/24/2006 Valuaticn Date: 02/24/2006 Processing Date: 03/06/2006 Shares or Par Security Description 11) 160 AMERIPRISE FINL INC (03076C106) COM New York Stock Exchange 02/24/2006 12) 200 BANK NEW YORK INC (064057102) COM New York Stock Exchange 02/24/2006 13) ,32 DOW JONES & CO INC (260561105) COM New York Stock Exchange 02/24/2006 High/Ask 46.48000 34.57000 40.55000 Low/Bid 45.55000 H/L 34.19000 H/L 14 ) Div: 0.25 Ex; 01/30/2006 Rec; 02/01/2006 Pay: 03/01/2006 39.27000 H/L 200 EMERSON ELEC CO (291011104) COM New York Stock Exchange 02/24/2006 83.38200 15) Div: 0.445 Ex: 02/15/2006 Rec: 02/17/2006 Pay: 03/10/2006 82.36000 H/L 800 JOHNSON CT~S INC (478366107) COM New York Stock Exchange 02/24/2006 :6;1 300 PPG INDS INC (693506107) COM New York Stock Exchange 02/24/2006 69.41000 59.80000 68.35000 H/L 17) Div: 0.47 Ex: 02/15/2006 Rec: 02/17/2006 Pay: 03/10/2006 59.27000 H/L 1500 STRYKER CORP (863667101) COM New York Stock Exchange 02/24/2006 18) 4024.725 MTB GROUP FDS (55376T882) EQ INDEX I I Mutual Fund (as quoted by NASDAQ) 02/24/2006 19) 475.164 VANGUARD INDEX FDS (922908,05) VALUE PTFL Mutual F:md (as quoted by NASDAQ) 02/24/2006 Total Value Total .A.ccrua1 ~otal 5682,713.86 47.21000 Page 2 46.50000 H/L 10.73000 M):t 23.34000 Mkt 2s~ate of: Gates, Alice F. Gates Account; 443053608 Report Type: Date of Death Number of Securities: 19 File ID; Gates, Alice F Mean and/or Div and Int Adjustments Accruals Security Value 7,362.40 6,876.00 17,241.12 16,574.20 89.00 55,104.00 17,860.50 70,282.50 43,185.30 11,090.33 $679,557.24 This repcrt was produced with EstateVa1, a product of Estate Valuations & pricing Systems, Inc. =f you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) 46.015000 34.380000 39.910000 108.00 82.871000 68.880000 59.535000 141.00 46.855000 10.730000 23.340000 $3,156.62 Date of Death: Valuation Date: Processing Date: 02/24/2006 02/24/2006 03/28/2006 Shares Security Description oc Par 1) 50000 UNITED STATES TREAS NTS (912828CQ1) Government/Agency (Dealer Quotations) DTD: 07/31/2004 Mat: 07/31/2006 2.75% 02/24/2006 Int: 01/31/2006 to 02/24/2006 2) 50000 UNITED STATES TREAS NTS (912828CR9) Government/Agency (Dealer Quotations) DTD: 08/15/2004 Mat: 08/15/2007 2.75% 02/24/2006 Int: 02/15/2006 to 02/24/2006 3) 50000 UNITED STATES TREAS NTS (912828EH9) Government/Agency (Dealer Quotations) DTD: 09/30/2005 Mat: 09/30/2007 4% 02/24/2006 Int: 09/30/2005 to 02/24/2006 Total Value Total Accrual Total $148,604.93 Estate Valuation High/Ask 99.25000 97.25000 98.93750 Page 1 Low/Bid 99.18750 A/B 97.18750 A/B 98.87500 A/B Estate of: Alice F. Gates Report Type: Date of Death Number of Securities: 3 File 1D: Gates, Alice F, Estate Mean and/or Div and Int Security Adjustments Accruals Value 99.218750 49,609.38 91.16 97.218750 48,609.38 34.19 98.906250 49,453.13 807.69 $147,671.89 $933.04 This repoct was produced with EstateVa1, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.ev~sys.com. (Revision 7.0.4) Hpr 12 UE:i 12: 4E:ip Hnne Webster E:ilU~4::Jl-]428 p. c' ~ M&rBank ,199 ,'vlnche]1 R03C. Millsboro, DE 19966 Majl Code DE--MB-J;! March 29, 200C Anne G Webster, Executrix Estate of: Alice F Gates 1013 Dunvegan Road \,vest Chester, Pennsylvania 19382-7101 Re: Estate of: Alice F Gates Account Number: 2676047463, 1500420002023~1003910606325 &31003910800266 Date of Death: February 24, 2006 Dear Sir or Madam: Per your inquiry dated March 15, 2006, please be advised that at the time of death, the balance on the above referenced account was: 1 Type of Account Checking Account Account Number 2676047463 Ownership (Names of) Alice F Gates ,;- Opening Date 09/01/67 Balance on Date of Death $6, 18 7.96 Accmed Interest $ 0.43 Total $6,182.39 2. Type of Account Sal./mgs Account Account Number 0]5004200020234 Ownership (Names of) Alice F Gates '" Openmg Date 08/ 1 6/ 83 Balance on Date of Death $62,03].83 Accmed Interest $ 42.60 Total $62,074.43 Rpr 12 06 12:46p Rnne Webster tilU-4::JJ -14C'tJ p.'" " 0. Type of Account Certificate of DepoS1t Account Number 03]003910606325 Ownershzp (Names of) Alice F Gates * Openmg Date 12/23/99 Closed 0.3/70./ (Ie) Balance on Date of Death $24,653.70 Accrued Interest $ 80.27 Total $24,733.97 4. Type of Account Certificate of Deposit Account Number 0.3100.391080.0.266 Ownership (Names oj) Alice F Gates .. Openmg Date 04/18/00 Closed 03/ ] 0/06 Balance on Date of Death $24,751.50. Accrued Interest $ 607.55 Total $25,35905 * For further account information, regarding ownership, closures andJ or reimbursement of funds, etc., please contact the Spring Garden Office at # 717-240-4525. M & T Bank DOD Unit / Records Management Apr 12 06 12:46p Anne Webster DIU-4::Jl -142tJ p.~ ~I;:,~!l 'Il'il "'la.. ~tt C"~. l:). r . ~ \J Z e ~1 S b a ru( 52<; \\iillialll Penn Place Suite i 53-261l) f'in.,burgh, Pi\, I 52l q April 5,2006 A!\'?\!E G WEBSTER 1013 DUNVEGAl\ RD WEST CHESTER PA 19382 Estate of ALICE F GATES Date of Death: February 24, 2006 SSl\: 2:'9-12-2776 Dear Madam: In accordance with your request, the attached information sheet has been prO\lded In the above decedent'::; nam e as of her date of death. The decedent had :2 active accounts at the time of her death and she had no Safe Deposit BClX. For IL or LC accounts, contact om Loan Department a1 ] -8()()-708-66RO. For all other inquiries_ please call 1-888-999-6884. Sincerely_ '~/(. /1:l;(~ ~h~; Lyn) .J Oper'a1ions Se;-vices Apr 12 06 12:47p Anne Webster blU-4::J1-l4ctl P,b (~...... I!..~ .~.. ~) v""r.;~,? '" ~P"~ "'" A!:> ",'!'t, ,..ltIL. v~ tjtJ , "'"." .. , · ",,",\', H II ~ .,Jr ~ .p ~ ''''1 S'~ H" ' --~ V'l ~ " ~ "; ~,. 11 ,,~ ~e f ~ " ~~; \::t j ~ r\~, --~-----'-+-~-"-"-'--------+- - -~ '_...~ --- f Acco~nt Number 620.3268384-l i Account Title I AlleE f Gi:'TES ---- ---J I Date Opened --,--- --- 10/15/20()4--------- - , . ,- -- -- ------1 ~ccount Type ., I ____~~ec~ing ___ ____ _ , Principal Balance as ofDOD ~ $25.00 ___ I Interest from Last Posting to DOD S .00----- r--- ~ I ---------.---- I Account Balance as ofDOD 1____ __ S25.0(L_ _ ___ =~-: I YTD Interest to DOD I ___.-.::<;;JJO____ __ ______ Apr 12 06 12:47p Hnne Webster 61U-4:.:J1-14C'tl p. ~~ -~+"~' ~ ~~. ,..fP. " (~\ y ~ 7 A ~1,. <;, L? ~ fr;~ (1<7' ,~ ~ ~. ~~. ~ ~ ~ I~ .J U ~ t \1 ~ "~;. ---- 6244~69::;448 -- -- --'---, . '------Ail CE FCJATI:S-- -------l - -----j 0/ 15/2004----~ - .__-1 ---=-= ljme Deposits .~ ~_==.~' $41,612.70 _.__._~-.__._~ -~..~ .~_...~_.~- _.._-~- $40.49 - - ._~_._-._.--- ._--_..~._---~.._---_.- ----$~~'E~.:.~ 9 __________1 ~~nt Number I Account Title : Date Opened I Account Type I Principal Balance as of DOD : Int~rest from Last P?sting to DOD \ Account Balance as of DOD i YTi) Interest to DOD