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Home My WebLink About08-16-06 COMMONWEALTH OF PENNSYlVMJIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BROWN BLAINE M 1834 BASIN HILL BLVD CARLISLE, PA 17013 ___n___ fold ESTATE INFORMATION: SSN: 201-16-5900 FILE NUMBER: 2106-0336 DECEDENT NAME: BROWN AMY B DA TE OF PAYMENT: 08/16/2006 POSTMARK DATE: 08/16/2006 COUNTY: CUMBERLAND DA TE OF DEATH: 04/11/2006 NO. CD 007104 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $969.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 2115 SEAL INITIALS: MW RECEIVED BY: REGISTER OF WILLS $969.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS ,.'.. -~.... --I 15056041114 REV -1500 EX (06-05) OFFICIAL USE ONLY County Code Year File Number 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 Q\ QoO~ ,~ Date of Birth 201-16-5900 04112006 07101926 Decedent's Last Name Suffix Decedent's First Name MI BROWN (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix AMY B. Spouse's First Name MI BROWN Spouse's Social Security Number BLAINE 225-18-9541 FILL IN APPROPRIATE OVALS BELOW DU 1. Original Return D D 4. Limited Estate D THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2 Supplemental Return D CJ o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) DU 6. Decedent Died Testate CJ (Attach Copy of Will) D 9. Litigation Proceeds Received CJ 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT M. FREY Firm Name (If Applicable) (717)243-583 REGISTER.Of WILLS USE ~L Y 5 SOUTH HANOVER STREET VI FREY AND TILEY (---, (:.~, First line of address Second line of address :---''' City or Post Office State ZIP Code DATE FILED o CARLISLE .0;- PA 17013 BLVD, CARLISLE PA 17013 PREPARER OTHER THAN REPRESENTATIVE ~ /)..... ADDRESS 5 SOUTH HANOVER STREET, CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505604i1~4 15056041114 --I \ /f'J --.J 15056042115 REV-1500 EX Decedent's Name: AMY B. BROWN RECAPITULATION 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 6. Jointly Owned Property (Schedule F) DSeparate Billing Requested. . . . . . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) DSeparate Billing Requested. . . . . . . . 8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201-16-5900 Decedent's Social Security Number 1. 2. 3. NONE 4. NONE 5. 6. 7. 8. 9. 76320.00 208102.00 7587.00 56264.00 60242.00 408515.00 21016.00 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . 10. NONE 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 made (Schedule J) . . . . . . . . . . . . . . . . . . . . . .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . .. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.O L 16. Amount of Line 14 taxable at lineal rate X .0 ~ 17. Amount of Line 14 taxable at sibling rate X . 12 18. Amount of Line 14 taxable at collateral rate X . 15 15 9 3 4 1 . 0 0 15. 228158.00 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042115 15056042115 21016.00 387499.00 0.00 387499.00 0.00 10267.00 0.00 0.00 10267.00 CJ --.J REV-1500 EX Page 3 201-16-5900 Decedent's Complete Address: DECEDENTS NAME IAMY B. BROWN STREET ADDRESS File Number 21-06-0336 1834 BASIN HILL BLVD 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. Prior Payments C. Discount (1 ) 10267.00 8833.00 465.00 Total Credits ( A + B + C ) (2) 9298.00 3. InteresUPenalty jf applicable D. Interest E. Penalty TotallnteresUPenalty ( 0 + 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 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 969.00 A. Enter the interest on the tax due. (5) (5A) B. Enter the total of Line 5 + 5A. This is the 8ALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 969.00 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. 0 c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 o o o 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? . . No o o o o o o 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 0 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 P .S. 99116 (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 zero (0) percent [72 P.S. 99116 (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 zero (D) percent [72 P.S. 99116(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 P .S. ~9116(1.2) [72 P.S. 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 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. 217 REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Amv B. and Blaine M. Brown 21-06-0336 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRiPTION Real Estate, 1834 Basin Hill Boulevard, North Middleton Township, Cumberland County, One-Half (1/2) interest as equal tenants in common and not as tenants by the entirety. VALUE AT DATE OF DEATH 76,320 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 76,320 /fcJ~p;f I ;--1 Tax Parcel No. 29-17-1585-201 THIS DEED, MADE THE 13th day of May in the year of our Lord one thousand nine hundred ninety- eight (1998). BETWEEN BLAINE M. BROWN and AMY B. BROWN, husband and wife, of North Middleton Township (mailing address: 1834 Basin Hill Boulevard, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, parties of the first part, Grantors, and BLAINE M. BROWN and AMY B. BROWN, husband and wife, of North Middleton Township (mailing address: 1834 Basin Hill Boulevard, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, parties of the second part, Grantees: WITNESSETH, that in consideration of One and no/lOO--- ($1.00) m Dollar, in hand paid, the receipt whereof is hereby acknowledged, the said Grantors do hereby grant and convey to the said Grantees, their heirs and assigns, as equal tenants in common and not as tenants by the entirety, ALL THAT CERTAIN tract of land with the improvements thereon erected, situate in the Township of North Middleton, County of Cumberland, and State of Pennsylvania, more particularly bounded and described as follows: BEG INNIN G at a point on the Southern line of Basin Hill Boulevard, which point is at the Westerly line of Lot No. 21 on the h~reinaftermentioned Plan of Lots; thence in a Westwardly direction along the Southern side of Basin Hill Boulevard, 75 feet to a point at line of lands now or formeriy of Glenn Tritt; thence along said land in a Southerly direction, 200 feet to a point at line of lands now or formerly of T. H. Nelson; thence along said lands now or formerly of Nelson and lands now or formerly of Lloyd Young, in an Eastwardly direction, 75 feet to a point at the Southerly line of Lot No. 21; thence in a Northerly direction along the Westerly line of Lot No. 21,200 feet to a point; the Place of BEGINNING. HA VING thereon erected a one and one-half story brick dwelling house known as and numbered 1834 Basin Hill Boulevard, Carlisle, Pennsylvania. BEING one half of Lot No. 19 and the whole of Lot No. 20, of Block "A" on the Plan of Basin Hill Heights, which Plan is of record in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania. BEING the same premises which Francis X. Bender, Jr. and Dorothy K. Bender, husband and wife, by deed dated May 17, 1965, and recorded May 17, 1965, in the Office of the Recorder of Deeds in and for Cumberland County, at Carlisle, Pennsylvania, in Deed Book "0", Volume 21, Page 1145, granted and conveyed to BlaineM. Brown and Amy B. Brown, husband and wife, the Grantors herein. UNDER AND SUBJECT to building and use restrictions as set forth in deed to Grantors dated May 17, 1965, and recorded May 17, 1965, in the aforementioned Recorder's Office in Deed Book "0", Volume 21, Page 1145. THE within conveyance is from husband and wife to husband and wife and is therefore exempt from realty transfer taxes imposed by the Commonwealth of Pennsylvania and North Middleton Township and the Carlisle Area School District. CD co ::3 = -" N N ~.:. :J .~ ,t. ~ j" .:~ :~ ......-; '"",. .~. ,-. :., ~ :~~ ~~ (") c.:, h~ o "T~ -. c: :'::J ~; ~~~ ~; ~ ~;; ~ 1:> -0 ::3 c.,) o en ~'60K i 77 r-;,,;t 839 AND the said Gra~tors hereby covenant and agree that they will warrant SPECIALLY the property hereby cOltveyed. IN WITNESS WHEREOF, said Grantors have hereunto set their hands and seals the day and year first above written. Signed, Sealed, and Delivered in the Presence of ~ In, ~~ .~~ /..~.., EAL) Maine M. Brown .. ~#rfi/:2Q~SE.H) Amy Brown . . State of Pennsylvania } ss. County of Cumberland On this, the 13th day of May, 1998, before me, the undersigned officer, personalty appeared Blaine M. Brown and Amy B. Brown, husband and wife, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for ilie purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~A NOTARIAL SEAl ; ROBERT G. FREY. NOTARY PUBLIC i CARLISLE. CUMBERLAIIIl COUNTY PA ~ MY COMMISSJOrl EXPIRES JUNE 27: 1995 ,i I do hereby certify that the precise residence and complete post office address of the within named Grantees is 1834 Basin Hill Boulevard, Carlisle, Pennsyl~ania 17013. ~)". 7.9 Attorney for Grantees COMMONWEALTH OF PENNSYLVANIA hs. COUNTY OF CUMBERLAND RECORDED on'this exo day of YYlAJ, 1998, in the Recorder's Office of the said County in Deed Book I r7, Page ~~ I . il.:~~~tz.r~_~.~, . .. ...."'~,;)f..,..l:.. Given under my hand and seal of the said office, the date above written. . ~~%~', . Recorder lI-otfr.. of ..,,,, .f" C. ('.\~ n ..'..t.:t 11...r 'oWll~Y .. 217 REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 8 STOCKS & BONDS ESTATE OF Amy B. and Blaine M. Brown FILE NUMBER 21-06-0336 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Fidelity I nvestments-679-255670 Exxon Mobil Corp(280 shares@62.00) Nationwide Finl Svcs Group(121 shares @43.45) PNC Finl Svcs Group(361 shares @66.07) PPG Industries(352 shares @62.62) 17,360 5,257 23,851 22,042 Ford Mtr Cr Co Mtn BE(20,000 7.5% 4/25/2011 Call Ba2/BB-) 17,275 AIM Municipal Bond Class A(2,610.165 shares @8.01) Delaware Tax Free PA Class A(4,257.813 shares @8.02) Dreyfus Premier Worldwide Growth A(342.825@36.83) 20,907 34,148 12,626 Fidelity Investments-679-255670 Core Account-Cash 52,405 2. I-PA06, Account 02614467 1,369 3. Q-PA02,Account02614467 862 TOTAL (Also enter on line 2 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 208 102 ':::J06-0T-Z~ 10:48ilm FlolT-SNY 3:5-414-3458 r-021 P.002/002 F-QZ8 %eBANK of'NEWVORK. July 28.2006 Frey & Tiley Attention: Carol Ft'x: (717) 249-2599 Phone: (7l7) 448-8197 RE: PENNSYL V ANLA INSURED\IDNIClP AL INCOME TRUST SERIES 6 PENNSY1.V A.c1\,fIA INVESTORS QUALITY TA.X EXEMPT TRUST SERIES 2 Ale: 02614467 N/O: AMY B BRO,^,~ Dear Ms. Carol: TImnk you for your recent inguiry i~onceroing the referenced (J nit Investment Trusts. The date of death values of the referenced funds were as follows: Fund & Series Tl'!HklliB ~ Bid Price Accrued Inret~t Total I-PA06 Q-P A02 411112006 4/1lf2006 10 5 $134.09 $168.87 $2.80 $3.58 $1,368.90 $862.25 We trust this information will be of assistance to you. If you have any further questions, please call our Customer Service Depa.rt:n1ent at (800) 856-8487. Very truly yours, oJ 4--- Jamie SchleiGher Unit Investment Trust Customer Service Department P.O. BOX 4(3 EA~7 S\'RACl>.E. ~;EW YORK ! ~OS1 " J.163 , , ;; to o o N .... .. o a. CD a: .... c CD to S\~ en Q) ~ - ..- (<) .r:: (.) (a :z ..- .r:: (.) (a :z ! 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IJ) '- Q) a.. ;:: C') " N ~ ai .0( "<I' ..- ~ .s:::. IJ) l'O o Q) E o u .S ..- s::: ::l 010 5 .S g ~ 2 ro t a6> e .3~8 .. 9 o u u 4 4) .. o (,) \ \ \ ~ c :> ~ II ;;; o ..tOOl g C') I!) .!!lriq: ,!j\I!)O C'J"<I' N"N I!) I!) c..-C') :> 0 C'J l~~ C'J ..... t-..... NC') .;M(f} o ..... ~ @J ......I!) ~ ~ ~ Oii "<I' ~. lXltO..... t-.o ....N" I!) I!) ~ .s:::. III (II o l/) t: o .; c g ~ :J fJ) "0 t: tIS l/) t: .~ ~ "0 < 2:- .~ c ~C'J"<I' SOlO o . . E I!) I!) .o(t-I!) ~N C')O 0..... ~ CtJ t<5 J' . WSJ.com Stock Chaning for XOM 5/3/06 9:54 AM Date 4/11/06 Price High 62.73 (NYSE) U.S. Dollar Low Volume 61.8 14,726,500 2 Mlnth (Daily) @BigCharts.com ~ /n I I V (I r.) (\/r-"v,j i. 64 62.00 63 62 No Splits 61 60 Get another quote any day after 1/2/1970 1/2/1970 Symbol: Date: I041111?9Q~: Apr. t1a)) [ 00 J 1 mo 2mo 3mo 6mo .11!: ~ ~ Copyright @ 1999-2006 BiqCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved tp:llwww.bigcharts.com/custom/wsj ie/wsjbb-historical. asp?symb=XOM&sid=8630&close _ date=04/11/2006 Page I of I WSJ.com Stock Charting for NFS 5/3/06 9:55 AM Nationwide Finl Svcs Inc (NFS) (NYSE) u.s. Dollar Date Price High Low Volume 2 M:mth (Daily) (Sl8igCharts.com 4/11/06 43.45 43.85 43.42 237,600 /\ . N \v/~"'"' r~!J · 44.0 43.5 No Splits 43.0 Get another quote any day after 1 f2f1970 1/2/1970 Symbol: Date: 1()4/11{?()Q~! Apt-. t1.;:.') [B 1 mo 2mo 3mo 6mo .!t!: ~ ~ Copyright @ 1999-2006 BiQCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved ttp:/ /www.bigcharts.com/custom/wsj ie/wsjbb-historical. asp?symb=NFS&close _ date=04%2F II %2F2006&x=O&y=o Page I of I WSJcom Stock Charting for PNC 5/3/06 9:55 AM he PNC Financial Services Group, Inc. (PNC) (NYSE) U.S. Dollar Date Price High Low Volume 4/11/06 66.07 66.88 65.77 1,211,300 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: Date: 19~n~/~qQ!3J @2] Copyright @ 1999-2006 BiqCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. 2 M:>nth (Daily) '\N-. riA \. j ~--"\'--. . Apt'. t1a;) 1mo 2mo @8igCharts.c'om 70 68 66 64 3mo 6mo .!1!: ~ ~ Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved ltp:l/www.bigcharts.com/custom/ws j ie/wsjbb-h istorical. asp?sy mb=PNC&close _ date=04%2F II %2F2006&x=O&y=o Page] of] . . WSJ.com Stock Charting for PNC 6/13/066:57 AM he PNC Financial Services Group, Inc. (PNC) (NYSE) u.s. Dollar Date Price High Low Volume 2 Ivbnth (Daily) @BigCharts.com 3/1/06 70.91 71.12 70.37 1,601,600 . r--v--., "'vV'- 70 N................ ... J \, 68 \)' 66 No Splits 64 Get another quote any day after 1/2/1970 1/2/1970 Symbol: L____.._J Date: l03/01/20061 t1.;,t' [~dJ 1 mo 2mo 3mo 6mo .11!: 2Y!: 2l!: Copyright @ 1999-2006 BiqCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. ~ ~- . ~, I f' ~ I~ el( ~X -I...: I ).'\ ,r~ l \ '. ' , o N tIN I: ' - - -- - ~~_.... Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved y1 U cL 10 os. ~ 1-Av;;! ~ 70.9/ ttp:! /www.bigcharts.com!custom!wsj ie!wsjbb-historical.asp?symb=PNC&close _ date=03%2FO 1 %2F2006&x= 13&y=9 Page 1 of I -' . WS.l.com Stock Charting for PPG 5/3/06 9:57 AM Date 4/11/06 Price High (NYSE) Low U.S. Dollar Volume 2 t.bnth (Dail-y") @8igCharts.c:')m 62.62 63.62 62.58 505,300 .' /.-~j ~ , . 66 64 No Splits 62 Get another quote any day after 1/2/1970 1/2/1970 Symbol: L-----. _.J Date: 1.9_"!L!1!10061 Apr' t1ay ['Go) 1mo 2mo 3mo 6mo .!l!: ~ 2Y.!: Copyright @ 1999-2006 BiaCharts.com Inc. All rights reserved. Please see our Terms ot Use. Historical and current end-ot-day data provided by FT Interactive Data. Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved hltp://www.bigcharts.com/custom/wsj ie/wsj bb-historical. asp?symb~PPG&close _ date~04 %2F 1 ] %2F2006&x~O&y~O Page 1 of I .' . WSJ.com Stock Charting for AMBDX 5/3/06 9:57 AM 1M Inv:Muni Bond;A (AMBDX) (FUND) U.S. Dollar Date Price High Low Volume :2 M:lOth (Daily) @8igChatts.com 4/11/06 8.01 nla nla nla t^\ LI\ . ~~ 8.05 No Splits 8.00 Get another quote any day after 1/2/1970 1/2/1970 Symbol: I Date: IO~111/~2Q~f Apr' 11ay (B 1 mo 2mo 3mo 6mo lYE ~ ~ Copyright @ 1999-2006 BiqCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved h tlp:l/www.bigcharts.com/custom/wsj ie/wsjbb-historical. asp?symb:AMBDX&close _ date:04%2F II %2F2006&x:O&y=o Page 1 of 1 .. WSJ.com Stock Charting for DEUX 5/3/06 9:58 AM Delaware Tx-Fr PA;A (DEUX) (FUND) U.S. Dollar Date Price High Low Volume 2 t,,~nth (Dail"y") @BigCharts.co m 4/11/06 8.02 n/a n/a n/a ,rl'\ ''''''Vlt, 'V\ ',.I"..J~, .. \rI.,.. 8.05 No Splits 8.00 Get another quote any day after 1/2/1970 1/2/1970 Symbol: Date: ~04!~_:!{?006i Apr' r1ay [GoJ 1mo 2mo 3mo 6mo .11!: ~ ~ Copyright @ 1999-2006 BiqCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. .THE"~\LLSTR.EEr.JOURNAL. FREE 10..DAY CElESMTIIO<l1<l "'EARSOttLl~E OPEN HOUSE ~ CLICK HERE TO VISIT TODAY ... Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved http://www.bigcharts.com/custom/wsj ie/wsj bb-histori caJ.asp?sy mb=DELIX&close _ date=04%2F 11 %2F2006&x=0&y=0 Page I of I ~. . WSJ.com Stock Charting for PGROX 5/3/06 9:58 AM Dreyfus Prem WW Gro;A (PGROX) (FUND) Date Price High Low 4/11/06 36.83 n/a n/a No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: Date: 1Q..:t!11/~Og6 U.S. Dollar Volume n/a rEJ Copyright @ 1999-2006 BiQCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. @8igCharts.c")m ,) I ...,,",,-J f\JV 2 tvbnth (Daily) Apt-. tiay 38.00 37.75 37.50 37.25 :37.00 1 mo 2mo 3mo 6mo .!l!: ~ 2Y!: Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved hllp:/ /www.bigcharts.com/custom/wsj ie/wsj bb-historical. asp?symb=PGROX&c1ose _ date=04%2F 11 %2F2006&x=0&y=0 Page I of I ~ . 217 REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Amy B. and Blaine M. Brown Include the proceeds of litigation and the date the proceeds were received by the estate. All orooertv iointlv-owned with right of survivorshio must be disclosed on Schedule F. FILE NUMBER 21-06-0336 ITEM NUMBER DESCRIPTION 1 1998 Ford Van VALUE AT DATE OF DEATH 7.500 2 Refund. Genworth (Long Term Care) 40 3 Refund, Lane Bryant 47 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 7,587 -' . DEPARTMENT OF TRANSPORTATION C ERTlFICA TE OF TITLE FOR A VEH lCLE 971900015008178-001 2FMOA51~OHBA7bq~4 VEHICLE IDENTIFICATION NUMBER 98 YEAR fORD MAKE OF VEHICLE 15101:,9'081201 DR:: TITLE NUMBER 8/01/97 DATE PA TITlED 8/01/91 DATE OF ISSUE I I UNLADEN WEIGHT I I 8101/~1 DOO030 I 0 ODOM. PROCD. DATE OooM. MILES OooM. STATUS GVWR GCWR I TITLE BRANDS BODY TYPE o DUP SEAT CAP PRIOR TITLE STATE SW FIRST LIEN FAVOR OF: SECOND LIEN FAVOR OF: ODOMETER STATUS o = ACTUAL MILEAGE 1.. MILEAGE EXCEEDS THE MECHANICAL . "...UMtTS. .d-'" 2:. Nor THE ACTUAL MtLEAGE 3. NDTTHE ACTUAUIlLEAGE.OOOMETER TAMPERING VERIFIED ',~. .. EXEMPT FR~M OOOMET~R DISCLOSURE TITLE BRANDS A . ANTIQUE VEHICLE C .. CLASSIC VEHICLE o . COLLECTIBLE VEHICLE F .. OUT OF COUNTRY G .. ORIGINAl.LY MFGO. FOR NON.U.S. DISTRIBUTION H .. AGRICULTURAL VEHICLE L .. lOGGING VEHICLE P .. FORMER\.. Y A POLICE VEHICLE R .. RECONSTRUCTEQ S . STREET ROO T = RECOVERED THEFT VEHICLE v .. VEHIClE CONT A)NS REiSSuED VIN W . FLOOD VEHICLE x = 'FOAMEAL Y A TAXI ;" t:~-.~: i:~ REGISTERED OWNER(S) AMY 8 183lf BASIN CARLISLE BROWN HILL BL VO PA 17013 FIRST LIEN RELEASED DATE ~ ::e~~~:n~u~lnt~=:d l~hi~s~~le ufgth:a~s~iec~~no,o~~~~r (e~'h~r~ ~~ f:t: appropriate IOfm and (ee, BY SECOND UEN RELEASED AUTHORIZED REPRESENTATIVE :7" ;', ,:;~r:....::!, :^;"--J:::.;-~'~It"-'C', .~_.' c.... DATE ~'''';~'.-:.'',''1:~.::!;<:-'', .r:':,~',:,:''''.r.'_. -.'- ," MAILING ADDRESS BY AUTHORIZED REPRESENTATIVE AMY B BROWN 183~ BASIN HILL BLVD CARLISLE PA 17013 I certify as 01 the date at issue, the ofUciat records 01 the Pennsylvania Oepanmenl 01 Transportation ,eflecllhat the person{s) Of company named herein is lhe lawful owner of the said vehicle. BRADLEY t. MO. DAY YEAR When appJying 'ar tille with a co.owner, other than your spouse, check on8 of th....blocks. II no block Is chock.d. UII8 will be i..uod as "Tenants In Common". A 0 Joint Ten.nl. wtlh Righi of Survivorship (on death. of one owner. 'hie g08S to the surviving owner). B 0 Tenanls In Common (on death of on. owner, lnteresl 0' deceased owner goes to his or her heirs or as'a'.). SIGNATURE OF PERSON ADMINISTERING OATH LIEN DATE: FIRST LlENHO~OER: IF NO LIEN CHECK BOX o NAME STREET. CITY STATE LIEN DATE: The unden.igned nereby makes BipplicatiOl1 lor Certificate of Title 10 the vehicle described SECOND t..IENHOLOEA: above. subject to the encumbHmC8S and Oltler legal claims sellorth here. ZIP IF NO LIEN CHECK BOX o NAME STREET' SIGNATURE OF APPLICANT OR AUTHORIZED SIGNER CITY STATE ZIP ..' . 217 REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Amy B. and Blaine M. Brown 21-06-0336 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Blaine M. Brown 1834 Basin Hill Blvd Carlisle PA 17013 Spouse B. C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTL V-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST NUMBER 1. A. Orrstown Bank, Checking Account #108005729 2,989 50.00% 1 ,495 2. A. Orrstown Bank, Savings Account #108210436 56,314 50.00% 28,157 3. A. Orrstown Bank, Certificate of Deposit #40000005647(18month) 51,723 50.00% 25,862 4. A. Household Contents 1,500 50.00% 750 TOTAL (Also enter on line 6. Recapitulation) $ 56 264 (If more space is needed, insert additional sheets of the same size) , ..... I. ~ ~ ORRSTOWN BANK April 24, 2006 Law Offices of Frey and Tiley 5 South Hanover Street Carlisle, P A. 170 13 Dear Attorney Frey. Blaine Brown has requested that we send you some infOlmation dn the joint accounts that he and Amy have with us here at Orrstown Bank. We were very sorry to hear 6fher demise, as she was a favorite customer here at North Middleton Office, as is Blaine. Here are the accounts that they have with our bank, and the balances as of April 11, 2006, the date of Amy's death. All 3 of the accounts were jointly held: Account # Type of account: Balance: 108005729 . Checking $2,988.80 108210436 Savings $56,314.15 4000005647 18 month C.D. $51,722.62 Please don't hesitate to contact us if we can be of further assistance in this matter. Sin~ Carol A. Ram!;fb Branch Executive Officer North Middleton Office cc: Blaine M. Brown PO Box 250 · Shippensburg, PA 17257 . (717) 532-6114 · (717) 532-4143 Fax. WWW.orrstown.com " 217 REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER 21-06-0336 Amy B. and Blaine M. Brown 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 OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE OATE OF DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER TRANSFER. ATTACH A COpy OF THE DEEO FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Individual Retirement Account #35004201762546, M&T Bank 49,325 100.00% 49,325 2. Individual Retirement Account #35004201913280, M& T Bank 10,917 100.00% 10,917 TOTAL (Also enter on line 7 Recapitulation) $ 60.242 (If more space is needed, insert additional sheets of the same size) 'd~J~~:~ High Street-Carlisle April 28, 2006 2117 AMY B BROWN 1834 BASIN HILL BLVD CARLISLE PA 17013-1110 .I Dear Amy B Brown, ent account was closed or If you are receiving scheduled distributions, the above account has been closed and internally transferred to another Individual Retirement Account in your plan to accommodate your next distribution. We'd like to remind you that M&T Bank is committed to providing you with solutions to all your financial heeds. To find out more about the many ways we can help you with those needs, simply stop by any M&T Bank office or call the M&T Telephone Banking Center at 716-626-1900 or 1-800-829-1924. Or if you'd like, visit the M&T website at www.mandtbank.com. Thank you for banking with M&T Bank: Sincerely, M~ehele Cole-Heetok Michele Cole- Hector Customer Service Manager SMACCL AZRRS 1 . r~'oM~:~ High Street-Carlisle April 28, 2006 2116 AMY B BROWN 1834 BASIN HILL BLVD CARLISLE PA 17013-1110 Re: Retirement Account Closing Notice Account # 35004201762546 Dear Amy B Brown, We are writing to confirm that on 04/27/06, your Retirement account was closed or transferred. At that time, the balance was $49,325.30. If you are receiving scheduled distributions, the above account has been closed and internally transferred to another Individual Retirement Account in your plan to accommodate your next distribution. We'd like to remind you that M&T Bank is committed to providing you with solutions to all your financial needs. To find out more about the many ways we can help you with those needs, simply stop by any M&T Bank office or call the M&T Telephone Banking . Center at 716-626-1900 or 1-800-829-1924. Or if you'd like, visit the M&T website at www.mandtbank.com. Thank you for banking with M&T Bank. Sincerely, M~chele Cole-Hecto~ Michele Cole- Hector Customer Service Manager SMACCL AZRRSI '" 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Amy B. and Blaine M. Brown 21-06-0336 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger-Bricker, Funeral 2,806 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 14,331 3. Family Exemption: (If decedent's address is not the same as claimant's. attach explanation) Claimant Blaine M. Brown Street Address 1834 Basin Hill Blvd City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Spouse 3,500 4. Probate Fees 352 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills, (3) Short Certificates 12 8. Register of Wills, Filing Fee for PA Inheritance Tax Return 15 TOTAL (Also enter on line 9 Recapitulation) $ 21 016 Debts of decedent must be reported on Schedule I. (If more space is needed, insert additional sheets of the same size) ... 217 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER 8 d 81 M 8 21 06 0336 Amv . an aJne rown - - RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 81aine M. Brown Spouse 100% of residue of estate 1834 8asin Hill Boulevard Carlisle, Pennsylvania 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 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 AMY B. BROWN - / .. I, AMY B. BROWN, of North Middleton Township (mailing address: 1834 Basin Hill B.oule~ard, c;arlisle, Pennsylvania 170 13~, Cumberland County, Pennsylvania, being of sound and dispOSIng mInd, memory and understandIng, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. . ....,~.. . 1. I direct my hereinafter named personal representative to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I further direct that all inheritance, transfer, succession, estate and death taxes which may be payable on account of my death, including interest and penalties thereon, shall be paid from the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate. 2. All of the furniture and household furnishings and tangible personal property generally located in the home occupied by my husband, Blaine M. Brown, and me are owned jointly by us as tenants by the entirety. '-~~'~ ~J ;f ~ 3. If my husband, Blaine M. Brown, survives me, in such event I give, devise and bequeath to my hereinafter named Trustees, in Trust, for the uses and purposes hereinafter set forth. A sum equal to the amount which will exhaust the Unified Credit to which my Estate may be entitled for purposes of Federal estate tax, but not more than $1,000,000,00, which Unified Credit is presently equal to approximately $675,000.00 and presently scheduled to increase to $1,000,000.00 on January 1,2002, which sum shall be less the total amount, if any which may be payable to the Trustee on account of insurance on my life, it being my intention that the provisions of this paragraph No.3 shall completely exhaust, but not exceed, the Unified Credit for federal estate tax, and therefore the amount to be held in trust shall be increased by any increase hereinafter enacted for rhe Unified Credit up to $1,000,000.00. In making the computations necessary to determine the amount of this trust, the final determinations for Federal estate tax purposes shall control. During the lifetime of my husband, Blaine M. Brown, the income arising from said Trust shall be paid to him or for his benefit at regular intervals at least annually so long as he sha1llive and at his death said Trust shall be disposed of as fpllows: The principal thereof shall be divided into three (3) equal shares, one share for my daughter, Debra B. Richcreek, which shall be distributed in accordance with subparagraph "a" of paragraph No.4 hereinafter set forth; one share for my daughter, Cinda B. Grove, which shall be distributed in accordance with paragraph "b" of paragraph No.4 hereinafter set forth; and the third share shall be distributed in accordance with subparagraph "c" of paragraph No.4 hereinafter set forth and distributed as therein provided. 4. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my hisband, Blaine M. Brown, his heirs and assigns, provided he shall survive me by a period of ninety (90) days, but should he fail to so survive me then in such event I give, devise and bequeath the same as follows: a) one-third to my daughter, Debra B. Richcreek, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then to such of her legitimate issue as shall survive me by a period of ninety (90) days, their heirs and assigns, per stirpes, and if there be no such issue the same shall lapse. b) one-third to my daughter Cinda B. Grove her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then to such of her legitimate issue as shall survive me by a period of ninety (90) days, their heirs and assigns, per stirpes, and if there be no such issue the same shall lapse. c) The remaining one-third thereof shall be paid in equal shares to such of my five grandchildren, their heirs and assigns, as shall survive me by a period of ninety (90) days, per stirpes, but should any grandchild of mine fail to so survive me then the share such deceased grandchild would have received shall pass to such of his or her legitimate issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such legitimate issue the same shall lapse and be added proportionately to the shares of the other grandchildren, per stirpes. My five grandchildren are Christopher A. Richcreek, Jessica E. Ellis nee Richcreek, Rebecca L. Grove, 8,' ,;:- r.-~ ,;:.: r; r~. i.." f' [. l~ .'j ;:j Page 1 of 3 /] /J.V~c:,p/L- C.f/):JC-f vY. (::p:VZ If ""'" .. Robert Lee Grove, II, and Michael David Brown. 5. The meaning of "legitimate issue" as used in this Last Will and Testament shall be limited to a child or children born to a female descendent of Testatrix regardless of whether the mother is married to the father of such child or children, and shall be limited to a child or children born to a male descendent of Testatrix where the father of such child or children is married to the mother either before or after the birth of the child or children. In any case the meaning of "child" or "children" or "legitimate issue" as used above shall NOT include any adopted child or children. 6. No title, in any trust herein created, or in the income accruing therefrom, or in its accumulation, shall vest in any beneficiary and no beneficiary shall have the right or power to transfer, assign, anticipate or encumber his or her interest in said trust, or the income arising therefrom, prior to the actual distribution thereof by the Trustee to the beneficiary. Further, neither the income nor the principal of said trust shall be liable in any manner, in the possession of the Trustee, for the debts, contracts or engagements of any of the beneficiaries. 7. Should any person less than 21 year of age be entitled to distribution from my estate, or any trust herein created, in such event I nominate, constitute and appoint my husband, BLAINE M. BROWN and my daughter DEBRA B. RICHCREEK and my daughter CINDA B. GROVE and the survivors of them as Guardians of the Estate of each such person and authorize and direct them to receive and to invest the same, and to pay the income arising therefrom together with so much of the principal thereof as in their opinion is necessary or desirable to be expended for the proper maintenance, education or medical and hospital expenses of such person, to or for the benefit of such person, and upon such person attaining 21 years of age to pay to him or her the then remaining principal together with any undistributed income. 8 I hereby nominate, constitute and appoint my husband, Blaine M. Brown and my daughter Debra B. Richcreek and my daughter Cinda B. Grove and the survivors of them as Trustees of each trust created under this Will and I direct that none of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. 9. The compensation t.o which the Trustees of any trust are entitled shall not exceed six- tenths of I % of value of the trust calculated annually and if the within named Trustees or their successors are pnwilling to accept the trust hereinbefore established, then an alternate trustee or successor trustee who is willing to accept such maximum compensation shall be appointed and be approved by the court having jurisdiction. (~ s ' 10. I nominate, constitute and appoint my husband, Blaine M. Brown as Executor of this my Last Will and Testament but should he predecease me or fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint my two daughters, Debra B. Richcreek and Cinda B. Grove, or either of them, as alternate or successor Executrices. I further direct that none of them shall be required to post any bond to secure the faithful perfonnance of his or her duties in the Commonwealth of Pennsylvania, or in any other jurisdiction. II. In addition to the powers conferred by law, my hereinbefore named Executors and Trustees and Guardians, and their successors, are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorgar.izatioll of such corporati0lls; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is not under trust obligation. If. If> ~ lb '1" ... k f. .~. . Page 2 of 3 fi' r ~ I, !. -, /J /-;;L rA/77.~..4e.~- /'i".,-:i . ~;f~' I.:-,{ .:0;>-:' . " 't' ,- r.;~ ":t-' _1~~ )",'/:' .. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the trust ~state, and no purchaser at any such sale shall be bound to inquire into the expediency or propnety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. ~ ~.;' ~ '1 h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to anyone or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. And authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. - J. To retain and invest in shares of stock of the Trustee. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To detennine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on three (3) pages, this 2.,04day of ~""'2001. _~I Cii3. c;a <~. ~~ (SEAL) Amy B. own Signed, sealed, published and declared by AMY B. BROWN, the Testatrix above-named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. I' Page 3 of 3 ~ "-'&1, ~ ~;L A. J2 <.' .'",:,,:0.. .~ ,...., . ,. ::..~_~.,....'!"' - .-- T.n' '. ;,'~ ',' _'t~.:~~'r;:.:..;.;;.:(..~: . ,.;..'t~{r..:~'~:;.";?";,:';;.( .~,_~~:...:~.~~t..:.'. _ ~ ~" REV-1514 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on REV-1500 Cover Sheet ESTATE OF FILE NUMBER Amy B. and Blaine M. Brown 21-06-0336 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. D Will D Intervivos Deed of Trust D Other Blaine M. Brown 12/6/1921 85 [X] Life or D Term of Years D Life or D Term of Years D Life or D Term of Years D Life or D Term of Years D Life or D Term of Years 1. Value of fund from which life estate is payable .................................. $ 2. Actuarial factor per appropriate table ......................................... Interest table rate - D 31/2% 06% 010% OVariable Rate 6% 3. Value of life estate (Line 1 multiplied by Line 2) ...............................$ 385,335 0.2675 103.077 D Life orD Term of Years D Life or D Term of Years D Life or D Term of Years D Life or D Term of Years 1. Value of fund from which annuity is payable ....................................$ 2. Check appropriate block below and enter corresponding (number) .................. Frequency of payout - D Weekly (52) 0 Bi-weekly (26) 0 Monthly (12) o Quarterly (4) D Semi-annually (2)~ Annually (1) 0 Other ( ) 3. Amount of payout per period ................................................$ 4. Aggregate annual payment, Line 2 multiplied by Line 3 ........................... 5. Annuity Factor (see instructions) Interest table rate - D 3 1/2% D 6% 0 10% D Variable Rate 6. Adjustment Factor (see instructions) .......................................... 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 .................. $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 .......................................... $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed. insert additional sheets of the same size) ... .A ., 217 REV-1649 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DE EDENT SCHEDULE 0 ELECTION UNDER SEC.9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Amy B. and Blaine M. Brown 21-06-0336 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin souse under a Section 9113 A trust or similar arran ement. Description Value Life Estate of Blaine M. Brown, Date of Birth in Trust Fund of $385,335 to $103,077 Schedule A - Real Estate ($76,320) 103,077 Schedule B - Stocks & Funds ($205,871) Schedule E - Cash,Bank Deposits, & Misc. Personal Property ($7,587) Schedule F - Jointly Owned Property ($56,264) Scheduel G - Inter-Vivos Transfers & Mise Non-Probate ($60,242) Part A Total $ 103,077 Part B: Enter the description and value of all interests included in Part A for which the Section 9113(A) election to tax is being made. Description Value Part B Total $ (If more space is needed, insert additional sheets of the same size)