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HomeMy WebLinkAbout08-18-06 REV-1500 EX (6-00) OFFICIAL USE ONLY COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUNTY CODE ~L 0587 ___ YEAR NUMBER I- Z W C W U w C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Zickefoose Martin DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 5/8/2005 9/28/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) W SOCIAL SECURITY NUMBER 232-10-3248 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- :.::~cn () 0:::':: wD..() J:OO () O::...J D..lll D.. <( 001 [xL 00 6. 09 Limited Estate Decedent Died Testate (Attach copy of Will) o 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) [i] 4a. Future Interest Compromise (date of death after 12-12-82) 0 5. Federal Estate Tax Return Required [i] 7. Decedent Maintained a Living Trust (Attach copy of Trust) L 8. Total Number of Safe Deposit Boxes o 10. Spousal Poverty Credit (date of dealh betwee' 12-31-91 and 1-1-95) 0 11 Election to tax under Sec. 9113(A) (Allaoh Soh 0) Original Return Litigation Proceeds Received THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS I- Z W o Z o c.. (/) w c:: c:: o u Peter M. Cella, Senior Trust Officer FIRM NAME (If Applicable) Wilmington Trust Company TELEPHONE NUMBER 1100 North Market Street Wilmington, DE 19890-0001 301-651-1126 ;-...., 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. JO Owned Property (Schedule F) (6) 0 I- Separate Billing Requested <C ...J 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ::J (Schedule G or L) !::: Il. 8. Total Gross Assets (total Lines 1-7) <C U W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 0:: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 0.00 OFFICIAL USE ONLY 10,500.00 0.00 0.00 60,430.00 0.00 r'..:: 1,054,416.08 (8) 23,978.88 1,125,346.08 4,039.28 (12) 28,018.16 1,097,327.92 (11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 204,105.84 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 893,222.08 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax z rate, or transfers under Sec. 9116 (a)(1.2) o t= <( 16. Amount of Line 14 taxable at lineal rate I- ~ ~ 17. Amount of Line 14 taxable at sibling rate o () 18. Amount of Line 14 taxable at collateral rate X ~ 19. Tax Due 0.00 x .0 ~(15) x .0 ~(16) x .12 (17) x .15 (18) (19) 0.00 893,222.08 0.00 0.00 40,194.99 0.00 0.00 40,194.99 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1.000 Estate of Martin W Zickefoose 232-10-3248 Executors (Page 1) Name Address wilmington Trust Company 1100 North Market Street Tax ID Wilmington, DE 19890-0001 51-0055023 Decedent's Complete Address: SlREET ADDRESS Chapel Pointe at Carlisle, 770 S Cwnberland CITY I STAlE I ZIP Carlisle PA 17013- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B, Prior Payments C. Discount (1 ) 40,194.99 0.00 37,000.00 1,473.68 Total Credits (A + B + C) (2) 38,473.68 3. Interest/Penalty if applicable 0, Interest E. Penalty 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 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) 1,721.31 A. Enter the interest on the tax due. (5A) 59.82 B, Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 1,781.13 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. 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? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . .. [i] 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. Yes No [K] [K] [K] [i] D D D D ~ og Under penalties of perjury, I declare that I have examined this retum, 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. '/RuST (Jff'tc€.J( SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS 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 survivin9 spouse is 3% [72 P.S. 89916 (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 survivin9 spouse is 0% [72 P.S. 89116 (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. 8 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. 89116(1.2) [72 P.S. 89116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblin9S is 12% (72 P.S. 8 9116(a)(1.3)]. A siblin9 is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE REV-1502 EX + (6-98) ESTATE OF FILE NUMBER Martin W Zickefoose 2105 0587 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. None DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 1, Recapitulation) $ 0.00 3W4695 1.000 (If more space is needed, insert additional sheets of the same size) Rl:V-1503 EX + (6-98) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Martin W Zickefoose 21 OS 0587 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1.10,500 Par United States Savings Bonds, Series HH, Issued April, 2002 (Payable on death to Mary Jo Smith, daughter) 10,500.00 TOTAL (Also enter on line 2, Recapitulation) $ 10,500.00 3W4696 1.000 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE IDENT DECEDENT ESTATE OF SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP FILE NUMBER Martin W Zickefoose 21050587 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 . None 3W4697 1.000 TOTAL (Also enter on line 3, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 0.00 REV-1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Martin W Zickefoose SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER 2105 0587 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 4, Recapitulation) $ 0.00 3W46AC 1.000 (If more space is needed, insert additional sheets of same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Martin W Zickefoose FILE NUMBER 21 05 0587 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 NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Cash found in the decedent's possession 5,647.00 2 Walnut Street Securities, Inc. - Cash balance in Brokerage Account No. 5WL-004244 675.00 3 Tangible personal property located at Chapel pointe at Carlisle, 770 S. Hanover Street, Carlisle, Pennsylvania - As per attached appraisal 1,320.00 4 Coins and currency collection - As per attached appraisal 14,250.00 5 1993 Chevrolet G-Series Van G10 - As per attached Kelley Blue Book value 1,825.00 6 Trustreet Properties, Inc. - Uncashed dividend checks dated 3/15/05 58.39 7 E. I. Dupont De Nemours &: Company - Uncashed pension check dated 4/29/05 570.52 8 E.I. Dupont De Nemours &: Company - Final pension check accrued from 5/01/05 through 5/08/05 164.65 9 Trustreet Properties, Inc. - Uncashed check dated 2/25/05 for distributions due the decedent from Charitable Remainder Trust for the years 2003, 2004 &: 2005 21,615.79 10 Harvard Health Publications - Subscription refund 11. 67 Total from continuation schedules 14 , 291. 98 3W46AD 1.000 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 60,430.00 Estate of: Martin W Zickefoose 232-10-3248 Schedule E (Page 2) Item No. Description Value at Date of Death 11 State Farm Fire and Casualty Company - Refund of unearned premium on Renters Insurance Policy No. 38-LG-0643-1 13.40 12 Healthy Directions Publishing, LLC - Dr. Whittaker's Health & Healing subscription refund 49.99 13 State Farm Fire and Casualty Company - Refund of unearned premium on Personal Liability Umbrella Policy No. 38-KY-8522-4 11.26 14 Chapel Pointe at Carlisle - Refund of entrance fee 14,200.00 15 The Christian and Missionary - Alliance Life subscription refund 5.33 16 Central Penn Medical Group Emergency - Medical refund 12.00 Total (Carry forward to main schedule) 14,291.98 AUG-23-05 10:55 . . . >~ '. . . , " " I I FROM-CHAPEL POINTE AT CARLISLE MARKETING DEPT 7172495892 T-852 P.02/02 F-243 ! , . I . . . l " .' .... ,. . . ;~:::~~';0;:j::~~;;,~t.:~;:.:~~t'l6:': "~:~'i/.i'<~ ~:i/~':(- "',,:,.-::a::; ,":.;:~,~~:;.:~~ ~~..'} i:.b;::~"~;..~~~,:r;..l<!~;' ;~'~"%~',;:~~~$ ~;: ~'/~~~?:,.::;:.. ':' ;::---r;:} ~:f.,;-:~';;' :.I.~.:;':::(;:';":~:~:;, ,~::? .>?-;::.:.,.( I . ! ',: :.'.i.".,,;.. '.' ..... :;, .,..:. .,:':'. '.; . '.' , . .. _ , I . '.... , '.:'~ ...;;-.:.:.:;:.';~:::,);:~;;:;>~~ ;"ft~i;t~~,%-t~~fti'~;;f';i}:fp,~;,~*~~ '~ I ~jl () 105 CARL E. OCKER ~ AUCTIONEER it 4401 Philadelphia Avenue C~ ,Chambersburg. PA 17201 (7' 7) 264-6578 Gr . 1 <!\<<"'T;~ 2 ,'c..kertc)ose. . ~j{)V JoI\....~cPn 1?i'6 \\ c.- ' C "1 r _J.. _1 } ~ftl 0 Tvvv 0 ) ct 16.J ~.j;~ ~n~ lJsl Q~~-r~~ 81~-e.. .x:.-r '-1 J Sf'>'C t..ro I OD 2. <;) ~ t.J-l':L' r.5. c..'\. t}e. s-eq..T.s. ;;l 0 ,O 0 \.(-~ ~ \COy' , (k "l} \' \15,OD ':)rc... rY)~'~a~/I'\\ \1~c:l,OOM- "'5-c..---\-' S I 0 ~ f\ ~ j.. ,9 ~{' ~~.:5 V()^ 75,00 ~l ~ L-",.t- V I LfCr L~..... 'rrp.~tc...{ <1-[oe.1.. '7 r; leD t. (l'\(~r /$I . s,"'te.17 'le S bq. 'I"lJ.D <:l oe-K, a. ~ ,0. b \l)q,.tl-<- bo;;k, c~ '1 5 tP E) Cl ~ Qj,Q}L;u \= U ot- S b. t"\aL ~ D ,Ie b 0lcA. tA.t" (a..~'f /.f. D , () 0 f'r) a: ~ a~,<,,'O k4 ~~./\ rv F 5~" ~ a. 0 C . C h t 1l) ~'l Co?.. '51.~c. ~ ,,11:J c.\o tk. rS.Ob L .11 (n.\.-y\\),~o..-;"\ ~~2~1).c:... \~ :, f) 0 I .0 ~ ~ ~ I C-'I() (' ~ \ \ \::0 r d. ~ '<. l 0 . () b \ 0 OS L \0 Q. j( ~q. ~ \ \ QO .190 o~ lvc.,tl C.JfI~ as.oo ~~lcA tJ,tt-t'\e:..\ ~r-\c.KCJI41't"-' ~C ,(J.D TYl~ l-e.. r~~c....\ \0 -:00 ~I':-(., '~~~~+ :~Nll. _ l {) .. G\, ... V IA. l' I \-1 'tJI...- .. .J-. . ~ ~ ,00 rr.e~ f S; cl ra.-'W~:r ~ {~ C!AJ I~. ' [),O b _ (Y\e..1i{ I i)ft/~ de.-SJ< J 1t~C1-:r) 'Ar~wrJ tiVL. "3~ .I,3aa.DO 8/7" STAMP CENTER Dutch Country Auctions Keith I. Marsh July 26, 2005 Estate of Martin Zickefoose C/o Joanne Walter, Assistant Vice President Wilmington Trust Rodney Square North 1100 North Market Street Wilmington, DE 19890-001 APPRAISAL OF COIN COLLECTION DESCRIPTION FAIR MARKET VALUE As of May 8, 2005 Various U.S. Gold coins $ 8,000.00 Various U.S. silver dollars $ 4,000.00 Various U.S. silver coins $ 2,000.00 Misc. coins / currency $ 250.00 Total $ 14,250.00 Keith I. Marsh Licensed & Bonded Auctioneer Member APS, ASDA, AFDCS, ANA Etc. 4115 CONCORD PIKE WilMINGTON, DE 19803 (302) 478-8740 FAX (302) 478-8779 A Kelley Blue Book - Trade-In Pricing Report - Chevrolet, G-Series Van -- ...-=--- ",~ _ Kelley Blue Book .. THE TRUSTED RESOURCE . kbb.CDID Search Dealer Inventory, View Current Offers. Request a Quote, ~~,-'.'~J Quick Dealer Price Quote Search Used Car Listings USED CAR~'I_hfili?j.-t,"1.]m:1: 11m - ADVICE fiNANCING Lis BLUE BOOK' TRADE-IN VALUE Pennsylvania · August 2, 2005 1993 Chevrolet G-Series Van G10 I I ~,,~ .--1"'~' .,...... ~:..:_;.;.,-~.:,\r!1!l!!,:.'~~~ Search Listings for This Car List Your Car For Sale Online Quick New Car Price Quote Free CAR FAX Record Check Auto Loans from 4.99% APR Insurance Quote Payment Calculator Engine: V8 5.0 Liter Trans: Automatic Drive: RWD Mileage: 64,629 Equipment Air Conditioning Rear Air Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Cassette ABS (4-Wheel) Quad Seating Privacy Glass Running Boards Consumer Rated Condition: Fair "Fair" condition means that the vehicle has some mechanical or cosme(ic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean title history, the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Trade-In Value List Your Car For Sale Online $1,825 Trade-in Value is what consumers can expect to receive from a dealer for a trade-in vehicle assuming an accurate appraisal of condition. This value will likely be less than the Private Party Value because the reselling dealer incurs the cost of safety inspections, reconditioning and other costs of doing business. NEXT STEP: Get New Car Pricing eft Page 1 of 2 :'IlBu\ ~ Your car. Your ct BlUE 300K l ; , For one 10""' appear on I cars.com, f popular we c Seard Invent View C Offers Reque a Quol ,1mB! '~ Your car. YOI REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Martin W Zickefoose SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER 21 05 0587 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINTTENANT(S) NAME ADDRESS RELA1l0NSHIP TO DECEDENT A. B. c. JOINTL V-OWNED PROPERTY: LErTER DATE DESCRIP1l0N OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITVTIONAND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF r-J.1v1BERQR SIMiLAR IDENTIFYING NUMBER. ATTACH DEED FOR NUMBER TENANT JOINT JOINTLY-HElDREAL ESTATE VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. NonE TOTAL (Also enter on line 6, Recapitulation) $ 0.00 3W46AE 1.000 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Martin W Zickefoose FILE NUMBER 21 05 0587 I!\CLLDE TI-E NtoME OF Tl-E TAANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND R W'OCH RE~ 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 TAXABLE VAlUE ITEM NUMBER 1. Trust under agreement dated July 16, 2001 with Martin W. Zickefoose See Schedule Attached 2 Wilmington Trust Company - Balance in Value Banking Checking Account No. 2830-5931 Interest accrued to 5/8/2005 3 50,000 Par Wilmington Trust Company Certificate of Deposit, Account No. 03710218-002, dated 3/23/05, 2.34% due 3/23/06 Interest accrued to 5/8/2005 4 PNC Bank - Balance in Interest Checking Account No. 50-0390-4681 Interest accrued to 5/8/2005 5 PNC Bank - Balance in Money Market Savings Account No. 50-0390-4454 Interest accrued to 5/8/2005 6 Mary Jo Smith, Trustee of the Zickefoose Charitable Remainder Unitrust under agreement dated 12/20/91 with Martin W. Zickefoose and Williard I. Zickefoose - Value as of date of death $11,719.51, payable to Christian and Missionary Alliance 7 Jackson National Life Insurance Company, Annuity Contract No. 1001025810 - Value as of date of death $52,892.60, payable to the Martin W. Zickefoose Trust under agreement dated 7/16/2001 DATE OF DEATH VAlUE OF ASSET % OF DECD'S INTEREST 704,933.46 100.0000 113,024.68 100.0000 8.01 100.0000 50,000.00 100.0000 150.97 100.0000 25,439.68 100.0000 1.53 100.0000 23,679.66 100.0000 11. 82 100.0000 11,719.51 100.0000 Total from continuation sched les . . . . . . . . . 52,892.60 100.0000 3W46AF 1.000 (If more space is needed, insert additional sheets of the same size) TOTAL (Also enter on line 7, Recapitulation) $ EXCLUSION (IF APPLICABLE) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 704,933.46 113,024.68 8.01 50,000.00 150.97 25,439.68 1.53 23,679.66 11.82 11,719.51 52,892.60 72,554.16 1,054,416.08 Estate of: Martin W Zickefoose Schedule G (Page 2) Item No. Description DOD Value of Asset % Interest 8 Sun Life Financial, Annuity Contract No. 93-9300-013171 - Value as of date of death $19,901.31, payable to Mary Jo Smith, daughter 19,901.31 100.0000 9 Jefferson Pilot Financial Insurance Company, Annuity Contract No. 3502956361 - Value as of date of death $37,721.20, payable to Mary Jo Smith, daughter 37,721.20 100.0000 10 National Community Foundation, Charitable Gift Annuity - Estimated value as of date of death $14,931.65, payable to the National Community Foundation 14,931.65 100.0000 Total (Carry forward to main schedule) Exclusion 0.00 0.00 0.00 232-10-3248 Taxable Value 19,901. 31 37,721. 20 14,931.65 72,554.16 Intra-Company Memorandum o WILMINGTON TRUST Date: January 18, 2006 Valuation Date: Alternate Date: Subject: 05/08/2005 TO: Jenna Spencer Monica Hudson Estate of Martin Zickefoose Valuation of Account Number: From: Securities Information Unit 072683-000 Status: Incomplete Tel: 54 5265 For Purpose Of: Estate Taxes Principal Income Total Securites (Principal) : $703,517.34 Total Securites (Income) : $0.00 Uninvested Cash on Hand or (Overdraft): $0.00 Univested Cash on Hand or (Overdraft): $0.00 Cash Receivable for Traded Unsettled Principal Dispositions: $0.00 * Cash Receivable for Unsettled Income Trades: $0.00 Cash (Payable) for Traded Unsettled Principal Aquisitions: $0.00 * Cash (Payable) for Unsettled Income Trades: $0.00 Other Adjustments: $0.00 * Other Adjustments: $0.00 Accrued Income on Principal: $1,416.12 Accrued Income on Income: $0.00 Total Accrual: $1,416.12 Total Principal: $703,517.34 Total Income: $1,416.12 Total Account: $704,933.46 THIS VALUATION IS INTENDED AS GENERAL INFORMATION ONLY SECURITY VALUES, ACCRUED DIVIDENDS AND INTEREST AMOUNTS ARE FROM SOURCES BELIEVED TO BE RELIABLE BY WILMINGTON TRUST COMPANY BUT ARE SUBJECT TO CHANGE o Intra-Company Memorandum WILMINGTON TRUST Date: January 18, 2006 To: Subject: Estate of Martin Zickefoose From: Securities Information Unit Valuation of Account Number: 072683-000 Tel: 54-5229 Status: INCOMPLETE Securities pendinq Valuation: CUSIP Description Shares/Par Value Securities unable to Value: 92553P201 Viacom Inc Class B 40 Security started pricing on 12/05/05 Other Adiustments: Issues sorted by security type and security. ACCOUNT: MAR010906 REPORT PROCESSING DATE: January 18 2006 WILMINGTON TRUST ESTATE TAX SECURITIES VALUATION Name of Estate: ITEM CUSIP NO. TICKER Corporate Bond 1) 3134A4GK4 2) 31359MGHO 3) 31359MGM9 4) 34539CZKl 5) 3704AOYA4 6) 912795SN2 7) 912795SP7 8) 912795SR3 9) 912795SU6 10) 912795VP3 11) 912795VS7 12) 912795VZl 13) 9128273EO 14) 912827U83 SHARES/ PAR VALUE 6,000 10,000 6,000 25,000 25,000 10,000 15 , 000 25,000 45,000 25,000 25,000 10,000 10,000 9,000 DESCRIPTION DATE OF DEATH: Sunday, May 8 2005 LOW/BID PRICE FEDERAL HOME LN MIG CORP REFRNCE 5.5%06 PRICE HIGH/ASK DATE PRICE 05/06 05/09 Int. From: 01/15/2005 to 05/08/2005 05/06 05/09 FEDERAL NATL MIG ASSN FR 6.625%101507 FEDERAL NATL MIG ASSN FR 6%121505 Int. From: 04/15/2005 to 05/08/2005 05/06 05/09 FORD MIR CR CO CONT OFFER BD FR 4.4%032007 Int. From: 12/15/2004 to 05/08/2005 05/06 05/09 Int. From: 04/20/2005 to 05/08/2005 GENERAL MIRS ACCEP CORP FR 4.9%031507 05/06 05/09 Int. From: 03/15/2005 to 05/08/2005 05/06 05/09 UNITED STATES TREAS BILLS DT 111204-051205 UNITED STATES TREAS BILLS DT 111804-051905 UNITED STATES TREAS BILLS DT 120204-060205 UNITED STATES TREAS BILLS DT 122304-062305 UNITED STATES TREAS BILLS DT 030305-090105 UNITED STATES TREAS BILLS DT 032405-092205 UNITED STATES TREAS BILLS DT 051205-111005 UNITED STATES TREAS NTS 6.125% 08/15/07 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 Int. From: 02/15/2005 to 05/08/2005 05/06 05/09 UNITED STATES TREAS NTS 06.500% 08/15/05 Int. From: 02/15/2005 to 05/08/2005 99.9793 99.9862 99.9319 99.9377 99.8313 99.8399 99.6822 99.6859 99.0800 99.0874 98.8878 98.8960 98.4726 98.4373 105.2383 105.1523 101.0039 100.9883 102.0312 102.0312 106.0000 105.9062 101. 5000 101. 5000 93.0052 93.0405 92.9150 93.3260 99.9791 99.9861 99.9313 99.9372 99.8300 99.8387 99.6797 99.6834 99.0737 99.0811 98.8803 98.8886 98.4628 98.4272 105.1758 105.0898 100.9414 100.9258 MEAN PRICE 102.03120 102.03120 102.03120 106.00000 105.90620 105.95310 101. 50000 101. 50000 101. 50000 93.00520 93.04050 93.02285 92.91500 93.32600 93.12050 99.97920 99.98615 99.98268 99.93160 99.93745 99.93453 99.83065 99.83930 99.83498 99.68095 99.68465 99.68280 99.07685 99.08425 99.08055 98.88405 98.89230 98.88818 98.46770 98.43225 98.44998 105.20705 105.12105 105.16405 100.97265 100.95705 100.96485 SECURITY VALUE 6,121.87 10,595.31 6,090.00 23,255.71 23,280.13 9,998.27 14,990.18 24,958.75 44,857.26 24,770.14 24,722.05 9,845.00 10,516.41 9,086.84 ACCRUED DIV/INT 104.50 144.00 183.75 140.44 134.13 PAGE NO. 1 COMMENTS GVT AGENCY GVT AGENCY 44 .17 GVT AGENCY NASDAQ 58.06 NASDAQ GVT AGENCY GVT AGENCY GVT AGENCY GVT AGENCY GVT AGENCY GVT AGENCY GVT AGENCY GVT AGENCY GVT AGENCY WILMINGTON TRUST Issue's sorted by security type and security. ESTATE TAX SECURITIES VALUATION PAGE NO. 2 ACCOUNT: MAR010906 NaJll.e of Estate: REPORT PROCESSING DATE: January 18 2006 DATE OF DEATH: Sunday. May 2005 ITEM CUSIP NO. SHARES/ DESCRIPTION PRICE HIGH/ASK LOW/BID MEAN SECURITY ACCRUBD COMMENTS TICKER PAR VALUE DATE PRICB PRICE PRICE VALUE DIV/INT --------- ---------------- ------------------------------ ---------- ---------- ---------- ------------- ------------ ---------- 15) 912828BG4 11.000 UNITED STATES TREAS NTS 05/06 98.2695 98.2070 98.23825 GVT AGENCY 03.250% 08/15/08 05/09 98.1680 98.1055 98.13675 98.18750 10.800.63 Int. From: 02/15/2005 to 05/08/2005 81. 97 ---------------- ------------ Total Corporate Bond (s) 253.888.55 891. 02 Common Stock ------------ 16) 000937102 84 ABN AMRO HLDG NV 05/06 23.9600 23.7500 23.85500 NYSE SPONSORED APR 05/09 23.8600 23.6900 23.77500 23.81500 2.000.46 DIV $0.4667 EX 04/27/2005 REC 04/29/2005 PAY 06/01/2005 39.20 17) 001055102 79 AFLAC INC 05/06 41.2000 40.6200 40.91000 NYSE COM 05/09 41.0000 40.7000 40.85000 40.88000 3.229.52 18) 002824100 100 ABBOTT LABS 05/06 49.5600 48.9100 49.23500 NYSE COM 05/09 49.1300 48.7500 48.94000 49.08750 4.908.75 DIV $0.2750 BX 04/13/2005 RBC 04/15/2005 PAY 05/15/2005 27.50 19) 013104104 80 ALBERTSONS INC 05/06 20.5500 20.0000 20.27500 NYSE COM 05/09 20.6100 20.0700 20.34000 20.30750 1.624.60 DIV $0.1900 EX 04/11/2005 REC 04/13/2005 PAY 05/10/2005 15.20 20) 013904305 90 ALCATEL 05/06 11.0300 10.9200 10.97500 NYSE SPONSORED APR 05/09 10.9600 10.8000 10.88000 10.92750 983.48 21) 02209S103 20 ALTRIA GROUP INC 05/06 67.3900 66.1500 66.77000 NYSE COM 05/09 66.6000 66.0300 66.31500 66.54250 1,330.85 22) 031162100 48 AMGEN INC 05/06 59.2100 58.3200 58.76500 NASDAQ COM 05/09 60.3500 58.7100 59.53000 59.14750 2,839.08 23) 05523Rl07 140 BAE SYS PLC 05/06 19.9500 19.7000 19.82500 SPONSORED APR 05/09 19.7000 19.4000 19.55000 19.68750 2,756.25 DIV $0.4200 EX 04/20/2005 RBC 04/22/2005 PAY 06/08/2005 58.80 24) 05577E101 70 BT GROUP PLC 05/06 38.7000 38.4300 38.56500 NYSE ADR 05/09 38.2500 37.9700 38.11000 38.33750 2,683.63 25) 05946K101 70 BANCO BILBAO VIZCAYA ARGENTARI 05/06 15.9400 15.7700 15.85500 NYSE SPONSORED ADR 05/09 15.8800 15.6800 15.78000 15.81750 1,107.23 26) 072735103 50 BAYERISCHE HYPO-UNO VEREINSBK 05/06 24.1000 23.7000 23.90000 SPONSORED ADR 05/09 24.6000 24.2000 24.40000 24.15000 1,207.50 27) 079860102 60 BELLSOUTH CORP 05/06 26.4500 26.1700 26.31000 NYSE COM 05/09 26.2900 26.0000 26.14500 26.22750 1,573.65 28) 086516101 65 BEST BUY INC 05/06 51. 9900 51.4700 51. 73000 NYSE COM 05/09 52.0300 51.1300 51. 58000 51. 65500 3.357.58 DIV $0.1100 EX 04/18/2005 REC 04/20/2005 PAY 05/11/2005 7.15 WILMINGTON TRUST Issues sorted by security type and security. ESTATE TAX SECURITIES VALUATION PAGE NO. ACCOUNT, MARn0906 Name of Estate: REPORT PROCESSING DATE: January 18 2006 DATE OF DEATH, Sunday, May 8 2005 ITEM CUSIP NO. SHARES/ DESCRIPTION PRICE HIGH/ASK LOW/BID MEAN SECURITY ACCRUED COMMENTS TICKER PAR VALUE DATE PRICE PRICE PRICE VALUE DIV/INT --------- ---------------- ------------------------------ ---------- ---------- ---------- ------------- ------------ ---------- 29) n0122108 no BRISTOL MYERS SQUIBB CO 05/06 26.4500 25.9100 26.18000 NYSE COM 05/09 25.9400 25.6100 25.77500 25.97750 2,857.53 30) 125509109 60 CIGNA CORP 05/06 97.8600 96.5000 97 .18000 NYSE COM 05/09 98.6500 96.0000 97.32500 97.25250 5,835.15 31) 126650100 no CVS CORP 05/06 54.6600 53.5600 54. nooo NYSE COM 05/09 53.7700 52.7200 53.24500 53.67750 5,904.53 32) 166764100 76 CHEVRON CORP NEW 05/06 56.3300 52.6500 54.49000 NYSE COM 05/09 53.5600 52.8200 53.19000 53.84000 4,091.84 33) 17275RI02 195 CISCO SYS INC 05/06 18 .1600 17.9200 18.04000 NASDAQ COM 05/09 18.2400 17.9800 18. nooo 18.07500 3,524.63 34) 172967101 90 CITIGROUP INC 05/06 46.9500 46.5200 46.73500 NYSE COM 05/09 46.9600 46.5636 46.76180 46.74840 4,207.36 DIV $0.4400 EX 04/28/2005 REC 05/02/2005 PAY OS/27/2005 39.60 35) 20825CI04 34 CONOCOPHILLIPS 05/06 106.7400 104.9000 105.82000 NYSE COM 05/09 106.9000 104.9200 105.91000 105.86500 3,599.41 36) 219350105 124 CORNING INC 05/06 14.9700 13.9000 14.43500 NYSE COM 05/09 15.3600 14.6100 14.98500 14.71000 1.824.04 37) 251566105 80 DEUTSCHE TELEKOM AG 05/06 19.noo 18.9900 19.05000 NYSE SPONSORED ADR 05/09 19.0700 18.8800 18.97500 19.01250 1,521.00 38) 277461109 130 EASTMAN KODAK CO 05/06 25.9800 25.6700 25.82500 NYSE COM 05/09 25.8200 25.4500 25.63500 25.73000 3,344.90 39) 278762109 108 ECHO STAR COMMUNICATIONS NEW 05/06 29.1000 27.2600 28.18000 NASDAQ CL A 05/09 28.3200 27.7500 28.03500 28.10750 3,035.H 40) 285661104 100 ELECTRONIC DATA SYS NEW 05/06 19.6000 19.2096 19.40480 NYSE COM 05/09 19.4400 19.1300 19.28500 19.34490 1,934.49 41) 30231GI02 33 EXXON MOBIL CORP 05/06 58.6500 57.5000 58.07500 NYSE COM 05/09 58.0500 57.6000 57.82500 57.95000 1. 912.35 42) 337738108 115 FISERV INC 05/06 43.2000 42.5500 42.87500 NASDAQ COM 05/09 42.9000 42.4700 42.68500 42.78000 4,919.70 43) 345370860 110 FORD MTR CO DEL 05/06 9.8700 9.6300 9.75000 NYSE COM PAR $0.01 05/09 10.0800 9.7600 9.92000 9.83500 1,081. 85 DIV $0.1000 EX 04/28/2005 REC 05/02/2005 PAY 06/01/2005 11. 00 44) 345838106 60 FOREST LABS INC 05/06 36.0700 35.4000 35.73500 NYSE COM 05/09 36.2400 35.1300 35.68500 35.71000 2,142.60 WILMINGTON TRUST ISBues sorted by security type and security. BSTATB TAX SBCURITIBS VALUATION PAGB NO. 4 ACCOUNT: MARO~0906 Name of Estate: REPORT PROCESSING DATE: January 18 2006 DATB OF DBATH: Sunday, May 8 2005 ITEM CUSIP NO. SHARES/ DESCRIPTION PRICB HIGH/ASK LOW/BID MEAN SBCURITY ACCRUBD COMMENTS TICKBR PAR VALUB DATB PRICB PRICB PRICB VALUB DIV/INT --------- ---------------- ------------------------------ .-------.- ---------- ---------- ------------- ------------ ---------- 45) 35~ 77Q~05 60 FRANCB TBLBCOM 05/06 30.2200 29.9000 30.06000 NYSB SPONSORED ADR 05/09 29.9800 29.6700 29.82500 29.94250 1,796.55 46) 369604~03 ~25 GBNERAL BLBC CO 05/06 36.0500 35.8000 35.92500 NYSB COM 05/09 36.2300 35.8300 36.03000 35.97750 4,497.~9 47) 370442~05 60 GENERAL MTRS CORP 05/06 31.3800 30.5500 30.96500 NYSB COM 05/09 3~.4100 30.6600 31. 03500 31. 00000 ~,860.00 48) 37733W105 40 GLAXOSMITHKLlNE PLC 05/06 50.8700 50.6000 50.73500 NYSB SPONSORED ADR 05/09 50.9700 50.4500 50.7~000 50.72250 2,028.90 49) 3814~G~04 25 GOLDMAN SACHS GROUP INC 05/06 ~06.~800 ~04.5000 ~05. 34000 NYSE COM 05/09 ~05.5400 104.2200 ~04.88000 ~05 .11000 2,627.75 DIV $0.2500 EX 04/22/2005 REC 04/26/2005 PAY OS/26/2005 6.25 50) 4230~2202 30 HBlNEKEN N V 05/06 31. 9500 31. 3500 3~.65000 ADR 05/09 31. 9000 31. 6500 31. 77500 31. 7~250 951. 38 DIV $0.2084 BX 04/~9/2005 RBC 04/2~/2005 PAY 05/31/2005 6.25 5~) 428236~03 164 HBWLBTT PACKARD CO 05/06 21. 0900 20.8200 20.95500 NYSB COM 05/09 20.8000 20.4300 20.6~500 20.78500 3,408.74 52) 42823n03 100 HEWLBTT PACKARD CO 05/06 21. 0900 20.8200 20.95500 NYSB COM 05/09 20.8000 20.4300 20. n500 20.78500 2,078.50 53) 433578507 30 HITACHI LIMITBD 05/06 60.1700 59.4900 59.83000 NYSB ADR ~O COM 05/09 59.9800 59.4200 59.70000 59.76500 ~,792.95 DIV $0.4738 BX 03/29/2005 RBC 03/3~/2005 PAY 06/0~/2005 14.21 54) 458140100 ~14 INTEL CORP 05/06 24.50~0 24.3~00 24.40550 NASDAQ COM 05/09 24.8000 24.3400 24.57000 24.48775 2,791.60 DIV $0.0800 BX 05/04/2005 REC 05/07/2005 PAY 06/0~/2005 9.~2 55) 459200~01 43 INTERNATIONAL BUSINESS MACHS 05/06 75.9200 74.9700 75.64500. NYSB COM 05/09 75.4600 74.nOO 75.28500. 75.46500 3,245.00 *DIV. EX 05/06/2005 REC 05/~0/2005 PAY 06/10/2005 0.20000 *Added to Mean Price 56) 466249208 87 J SAINSBURY PLC 05/06 22.2500 21.0000 21. 62500 SPON ADR NEW 05/09 22.1000 21.4000 21. 75000 21. 68750 ~,886.8~ 57) 46625H100 ~10 J P MORGAN CHASE & CO 05/06 36.0500 35.5000 35.77500 NYSB COM 05/09 36.0000 35.5400 35.77000 35.77250 3,934.98 58) 478160104 75 JOHNSON & JOHNSON 05/06 68.8700 68.1500 68.5~000 NYSB COM 05/09 68.2900 67.7700 68.03000 68.27000 5, ~2 0 .25 59) 500467303 220 KONINKLIJKB AHOLD N V 05/06 7.9900 7.8400 7.91500 NYSE SPON ADR NBW 05/09 7.9400 7.8300 7.88500 7.90000 1,738.00 60 ) 500631106 ~20 KORBA ELECTRIC PWR 05/06 14.8300 14.5600 14; 69500 NYSE SPONSORED ADR 05/09 14.6500 14.5000 14.57500 14.63500 1,756.20 Issues sorted by security type and security. ACCOUNT, MAR010906 REPORT PROCESSING DATE, January 18 2006 WILMINGTON TRUST ESTATE TAX SECURITIES VALUATION Name of Estate: ITEM CUSIP NO. TICKER 61) 501044101 62) 50540R409 63) 529771107 64) 540424108 65) 548661107 66) 570912105 67) 580135101 68) 589331107 69) 594918104 70) 60032R106 71) 606816106 72) 620076109 73) 641069406 74) 654624105 75) 737273102 SHARES/ PAR VALUE 160 DESCRIPTION DATE OF DEATH, Sunday, May 2005 LOW/BID PRICE KROGER CO COM 31 LABORATORY CORP AMER HLDGS COM NEW 44 LEXMARK INTL NEW CL A 20 LOEWS CORP COM 85 LOWES COS INC COM 60 MARKS & SPENCER GROUP PLC SPONSORED ADR 145 MCDONALDS CORP COM 80 MERCK & CO INC COM 37 MICROSOFT CORP COM 30 MILLEA HOLDINGS INC ADR 05/06. 05/09 PRICE HIGH/ASK DATE PRICE 16.4300 16.4100 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 05/06 05/09 51. 2500 50.7900 68.4400 68.7200 73.6000 73.3800 54.3200 54.2300 38.2500 37.6000 30.0500 30.1500 35.2000 34.2400 25.4800 25.3300 71. 0000 70.5900 15.9800 15.9500 50.6900 50.3500 67.8300 67.6000 72.8700 72.2400 53.4600 53.1500 37.7000 37.1000 29.3700 29.6000 34.0100 33.7900 25.1900 25.0500 70.0500 69.3900 260 MITSUBISHI UFJ FINL GROUP INC SPONSORED ADR DIV $0.4425 EX 03/28/2005 REC 03/30/2005 PAY 07/07/2005 8.7800 8.6700 05/06 05/09 8.8800 8.7300 230 MOTOROLA INC COM DIV $0.0504 EX 03/28/2005 REC 03/30/2005 PAY 07/11/2005 15.6300 15.5900 50 NESTLE S A SPONSORED ADR 05/06 05/09 05/06 05/09 15.9700 15.8000 67.4500 67.0000 67.0000 66.6000 80 NIPPON TELEG & TEL CORP SPONSORED ADR DIV $1.0763 EX 04/08/2005 REC 04/12/2005 PAY OS/24/2005 21. 0700 21.1000 05/06 05/09 21. 2700 21. 3200 270 PORTUGAL TELECOM SGPS S A SPONSORED ADR DIV $0.1261 EX 03/28/2005 REC 03/30/2005 PAY 07/07/2005 11.1260 10.9800 05/06 05/09 11.2200 11. 0700 MEAN PRICE 16.20500 16.18000 16.19250 50.97000 50.57000 50.77000 68.13500 68.16000 68.14750 73.23500 72.81000 73.02250 53.89000 53.69000 53.79000 37.97500 37.35000 37.66250 29.71000 29.87500 29.79250 34.60500 34.01500 34.31000 25.33500 25.19000 25.26250 70.52500 69.99000 70.25750 8.83000 8.70000 8.76500 15.80000 15.69500 15.74750 67.22500 66.80000 67.01250 21.17000 21. 21000 21.19000 11.17300 11. 02500 11. 09900 SECURITY VALUE 2,590.80 1,573.87 2,998.49 1,460.45 4,572 .15 2,259.75 4,319.91 2,744.80 934.71 2,107.73 2,278.90 3,621.93 3,350.63 1,695.20 2,996.73 ACCRUED DIV/INT PAGE NO. COMMENTS NYSE NYSE NYSE NYSE NYSE NYSE NYSE NASDAQ NASDAQ 13 .28 NYSE 13 .10 NYSE 53.82 NYSE 10.09 NYSE WILMINGTON TRUST Issues sorted by security type and security. ESTATE TAX SECURITIES VALUATION PAGE NO. ACCOUNT: MAR010906 Name of Estate: REPORT PROCESSING DATE: January 18 2006 DATE OF DEATH: Sunday, May 2005 ITEM CUSIP NO. SHARES/ DESCRIPTION PRICE HIGH/ASK LOW/BID MEAN SECURITY ACCRUED COMMENTS TICKER PAR VALUE DATE PRICE PRICE PRICE VALUE DIV/INT --------- ---------------- ------------------------------ ---------- ---------- ---------- ------------- ------------ ---------- 76) 742718109 70 PROCTER " GAMBLE CO 05/06 55.3000 54.5900 54.94500 NYSE COM 05/09 55.1200 54.4900 54.80500 54.87500 3,841.25 DIV $0.2800 EX 04/20/2005 REC 04/22/2005 PAY 05/16/2005 19.60 77) 74834L100 45 QUEST DIAGNOSTICS INC 05/06 106.8600 105.9400 106.40000 NYSE COM 05/09 106.9200 105.6200 106.27000 106.33500 4,785.08 78) 78004V202 190 ROYAL " SUN ALLIANCE INS 05/06 7.6500 7.3100 7.48000 NYSE SPON ADR NEW 05/09 7.4500 7.2400 7.34500 7.41250 1,408.38 DIV $0.2675 EX 03/16/2005 REC 03/18/2005 PAY 06/09/2005 50.83 79) 78387G103 70 SBC COMMUNICATIONS INC 05/06 23.8000 23.4500 23.62500 NYSE COM 05/09 23.6900 23.4200 23.55500 23.59000 1,651. 30 80) 786514208 110 SAFEWAY INC 05/06 20.7600 20.2900 20.52500 NYSE COM NEW 05/09 21. 0200 20.4700 20.74500 20.63500 2,269.85 81) 806605101 140 SCHERING PLOUGH CORP 05/06 21. 0500 20.5800 20.81500 NYSE COM 05/09 20.6000 20.4100 20.50500 20.66000 2,892.40 DIV $0.0550 EX 05/04/2005 REC 05/06/2005 PAY 05/31/2005 7.70 82) 808513105 199 SCHWAB CHARLES CORP NEW 05/06 10.8500 10.3000 10.59700. NASDAQ COM 05/09 10.7800 10.6100 10.71700. 10.65700 2,120.74 *DIV. EX 05/05/2005 REC 05/09/2005 PAY OS/23/2005 0.02200 *Added to Mean Price 83) 844741108 235 SOUTHWEST AIRLS CO 05/06 15.4800 15.1100 15.29500 NYSE COM 05/09 15.3800 15.1900 15.28500 15.29000 3,593.15 84) 86562M100 120 SUMITOMO MITSUI FINL GROUP INC 05/06 6.7000 6.5000 6.60000 ADR 05/09 6.6500 6.5000 6.57500 6.58750 790.50 DIV $0.0200 EX 03/28/2005 REC 03/30/2005 PAY 07/18/2005 2.40 85) 879273209 270 TELECOM ARGENTINA S A 05/06 12.4100 12.0000 12.20500 NYSE SPON ADR REP B 05/09 12.1700 11.8000 11. 98500 12.09500 3,265.65 86 ) 879382208 52 TELEFONICA S A 05/06 52.1500 51. 7200 51. 93500 NYSE SPONSORED ADR 05/09 51. 9800 51.5100 51. 74500 51. 84000 2,695.68 87) 88033G100 120 TENET HEALTH CARE CORP 05/06 11.8500 11. 7000 11. 77500 NYSE COM 05/09 12.3400 11. 7 900 12.06500 11. 92000 1,430.40 8S) 887317105 240 TIME WARNER INC 05/06 17.3600 17.0600 17.21000 NYSE COM 05/09 17.3700 17.1600 17.26500 17.23750 4,137.00 89 ) 902973304 140 US BANCORP DEL 05/06 28.8700 28.3900 28.63000 NYSE COM NEW 05/09 28.6600 28.4200 28.54000 28.58500 4,001.90 90) 904767704 40 UNILEVER PLC 05/06 41. 0000 40.1700 40.58500 NYSE SPON ADR NEW 05/09 41.1700 40.6100 40.89000 40.73750 1,629.50 91) 904784709 30 UNILEVER N V 05/06 69.0000 67.6200 68.31000 NYSE N Y SHS NEW 05/09 68.9500 68.0300 68.49000 68.40000 2,052.00 93) 92343Y~04 40 VERIZON COMMUNICATIONS 05/06 34.7500 34.3700 34.56000 COM 05/09 34.5600 34.2100 34.38500 34.47250 ~,378.90 94) 92553P20~ 115 VIACOM INC CLASS B 95) 928662303 230 VOLKSWAGEN AG 05/06 8.7500 8.5500 8.65000 SPONSORED ADR 05/09 8.7000 8.5500 8.62500 8.63750 ~,986.63 96) 97~807~02 400 WILMINGTON TRUST CORP 05/06 35.8500 35.2700 35.56000 COM 05/09 35.6500 35.2500 35.45000 35.50500 14,202.00 DIV $0.3000 EX 04/28/2005 REC 05/02/2005 PAY 05/~6/2005 Issues sorted by security type and security. ACCOUNT: MARO~0906 REPORT PROCESSING DATE: January 18 2006 ITEM CUSIP NO. TICKER SHARES/ PAR VALUE DESCRIPTION 92) 9092~4108 190 UNISYS CORP COM 97} 977874205 ~04 WOLTERS KLUWER N V SPONSORED ADR 98 } 98982MI07 140 ZURICH FINL SVCS SPONSORED ADR 99 } D1668R123 40 DAIMLERCHRYSLER AG ORD Total Common Stock(s) Mutual Fund 100) 55273N798 ~O, 392.5490 MFS MUN SER TR PA MUN BD FD 10~) 552981300 3,047.6260 MFS SER TR V TOTAL RETURN A 102} 552986507 444.0470 MFS SER TR VI GLOBAL EQTY A 103 } 875921306 783.8390 TARGET PORTFOLIO TR SML CAP VAL PT 104} 875921405 ~,5~3.3600 TARGET PORTFOLIO TR SML CAP GRW PT Total Mutual Fund(e} Miscellaneous WILMINGTON TRUST ESTATE TAX SECURITIES VALUATION Name of Estate: PAGE NO. 7 DATE OF DEATH: Sunday, May 2005 PRICE DATE HIGH/ASK LOW/BID MEAN SECURITY ACCRUED COMMENTS PRICE PRICE PRICE VALUE DIV/INT ---------- ---------- ---------- ------------- ------------ ---------- 6.8400 6.5300 6.68500 NYSE 7.0600 6.8600 6.96000 6.82250 ~,296.28 05/06 05/09 NYSE Manual NYSE 120.00 05/06 18.1500 17.8500 18.00000 05/09 17.9000 17.6500 17.77500 17.88750 1,860.30 05/06 17.5000 17.2800 17.39000 05/09 17.4500 ~7.2500 17.35000 17.37000 2,431.80 05/06 40.4100 40. DIDO 40.21000 NYSE 05/09 40.2000 39.8800 40.04000 40.12500 1,605.00 ---------------- .--_.------- 229,686.11 525.~0 05/06 10.2400 ~0.24000 106. 419.70 MOT FUND 05/06 15.6700 15.67000 47,756.30 MOT FUND 05/06 24.7100 24.71000 10,972.40 MOT FUND 05/06 21.4800 21. 48000 16,836.86 MOT FUND 05/06 9.7000 9.70000 ~4,679.59 MOT FUND ---------------- ------------ ~96,664.85 0.00 1. 3439 User/Man 1. 34390 23,277.83 IDS} 999999170 ~7,321.1000 HARTFORD DIRECTOR ACCESS VAR 05/06 ANNUITY CT#710873886 (PAYABLE TO MARY JO SMITH, DAUGHTER) Total Miscellaneous(s} Grand Totals Total principal plus Accrued interest and dividends 23,277.83 0.00 703,517.34 1,416.12 704,933.46 R~V-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Martin W Zickefoose FILE NUMBER 21 05 0587 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. McCrery Funeral Homes, Inc. - Funeral expenses 7,901.00 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions 8,000.00 B. Name of Personal Representative(s) Wilmington Trust Company Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 1100 North Market Street City Wilmington State DE Zip 19890-0001 Year(s) Commission Paid: 2006 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Chapel pointe at Carlisle - Packing and cleaning out decedent's apartment and van 1,117.01 Total from continuation schedules . 6,960.87 3W46AG 1.000 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 23,978.88 Estate of: Martin W Zickefoose 232-10-3248 Schedule H Part 7 (Page 2) 2 Chapel pointe at Carlisle - Postage, moving & storage fees and cost of color copies of tangible personal property 3,406.58 3 Young Conaway Stargatt & Taylor, LLP - Legal services rendered 2,705.00 4 Dils & Dils, Attorneys at Law - Legal services rendered 849.29 Total (Carry forward to main schedule) 6,960.87 REV-1512 EX + (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Martin W Zickefoose FILE NUMBER 21 05 0587 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Belvedere Medical Corporation - Medical services 87.32 2 MCI Residential Service - Telephone service 44.94 3 Hartzell Eye MDs - Medical services 69.42 4 Central Penn Medical Group Emergency - Medical services 59.20 5 Smith Radiology, Inc. - Medical services 2.21 6 Andorra Radiology Associates, P.C. - Medical services 7.68 7 Yellowstone Trust Administration - Fees for the administration of Charitable Remainder Trust for the years 2003, 2004 & 2005 1,800.00 8 PA Department of Revenue - Balance due on 2004 Pennsylvania Income Tax Return 388.00 9 united States Treasury - Balance due on 2004 Federal Income Tax Return 830.28 10 United States Treasury - Payment of estimated 2005 Federal Income Tax due with Extension request 580.00 11 PA Department of Revenue - Payment of estimated 2005 Pennsylvania Income Tax due with Extension request 133.00 12 Mobile X-Ray Imaging, Inc. - Medical services 37.23 3W46AH 2.000 4,039.28 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Martin W Zickefoose NUMBER I 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPER1Y TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Mary Jo Smi th 18 Jacqueline Drive Hockessin, DE 19707 General Bequests: 91,400.34 2 Craig Smith 18 Jacqueline Drive Hockessin, DE 19707 FILE NUMBER 21 05 0587 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Daughter Grandson 91,400.34 801,821.74 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 1 Christian and Missionary Alliance P.o. Box 35000 Colorado Springs, co Schedule G, Item Residue 80935 6 11,719.51 177,454.68 3W46AI 1.000 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) $ 189,174.19 204,105.84 232-10-3248 Estate of: Martin W Zickefoose Item No. 2 Schedule J Part 2 (Page 2) Description Amount National Community Foundation 101 Westpark Drive, Suite 160 Brentwood, TN 37027 Schedule G, Item 10 14,931.65 14,931.65 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN REV-1514 EX+ (12-03) Check Box 4 on REV-1500 Cover Sheet FILE NUMBER Martin W Zickefoose 21 05 0587 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. o Will [i] Intervivos Deed of Trust 0 Other LIFE ESTATE INTEREST CALCULATION NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Craig Smith 05/10/1970 35 Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable . . . . . . . 2. Actuarial factor per ap~riate table . . . . . . . . . . . . Interest table rate - U 3 1/2% 0 6% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) ..... $ Term of Years 979,276.42 0.81879 [!] Variable Rate 4.60000% $ 801,821. 74 ANNUITY INTEREST CALCULATION NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years 1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . 2. Check appropriate block below and enter corresponding (number) . . . . . . Frequency of payout -0 Weekly (52) n Bi-weekly (2610 Monthly (12) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) OOther~) 0 3. Amount of payout per period .............. 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interesttablerate-O 31/2% 0 6% 0 10% OVariableRateO.OOOOO% 6. Adjustment Factor (see instructions) .................... 7. Value of annuity -If using 31/2%,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. . . . . . . . . . . . . . . . . . . . . . . . . o Life or $ o Term of Years 0.00 0.000 $ 0.00 0.00 0.00000 0.00000 $ 0.00 $ 0.00 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) 3W46AJ 3.000 REV-1647 EX+ (9-00) SCHEDULE M FUTURE INTEREST COMPROMISE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETLRN RESIDENT DECEDENT (Check Box 4a on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER Martin W Zickefoose 21 05 0587 This schedule is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. o Will [i] Trust 0 Other I. Beneficiaries AGE TO NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY 1.Smith, Mary Jo Daughter 10/18/1934 71 2.Smith, Craig Grandson 5/10/1970 35 3. 4. 5. II. For decendents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. n Limited riQht of withdrawal n Unlimited riaht of withdrawal III. Explanation of Compromise Offer: The terms of the trust agreement created by the decedent on July 16, 2001 state that after his death, the trust principal remains in further trust for the benefit of his daughter, Mary Jo Smith. She is to receive quarterly distributions of income for and during her lifetime. The Trustee, in its sole and absolute discretion, shall apply to, or for the benefit of Mary Jo Smith as much principal from the trust as the Trustee deems advisable for the education, health, maintenance IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0.00 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . . . . . . $ 0.00 3. Value of Line ossing Douse [jpropriate tax rate Check One 6%, 3%, 0% . . . . . . . . . . . . . . . $ 0.00 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check one 06% 04.5%.......... . . . . . . $ 0.00 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) . . . . . . $ 0.00 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) . $ 0.00 . . . 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . $ 0.00 (If more space is needed, insert additional sheets of the same size) 3W46AN 1.000 Estate of: Martin W Zickefoose 232-10-3248 Schedule M Part 2 {Page 2} and support of Mary Jo Smith. The Trustee shall be mindful of, and take into consideration to the extent it deems necessary, any additional sources of income and principal available to Mary Jo Smith. At the time of the decedent's death on May 8, 2005, Mary Jo Smith was approximately 71 years of age. In the Trustee's opinion, the income from the trust, in addition to her other sources of income {teacher's pension, social security and investment income}, will be more than sufficient to cover all her needs for health, maintenance and support. The Trustee does not anticipate making any discretionary distributions to Mary Jo Smith. After the death of Mary Jo Smith, the trust continues for the benefit of Craig Smith, her son. The Trustee is to apply income and principal of the trust, in its sole and absolute discretion, for the special needs of Craig Smith which are not otherwise provided by governmental financial assistance and benefits. Craig is currently 36 years of age and severally disabled with Down's syndrome. He currently resides with his mother, Mary Jo Smith, who is his primary Estate of: Martin W Zickefoose 232-10-3248 Schedule M Part 2 (Page 2) caregiver. All of Craig's medical expenses are currently provided by governmental assistance. No part of this trust can be used to supplant or replace public assistance benefits from any state or federal agency. After Mary Jo Smith's death, the income of the trust, in addition to governmental assistance, should be more than sufficient to provide for his care, support and maintenance without any principal distributions. In the opinion of Wilmington Trust Company, Trustee, no principal distributions are planned or contemplated for either Mary Jo Smith or her son, Craig Smith. After the death of Craig Smith, the principal and accrued income is to be distributed outright to the Christian Missionary Alliance. See Schedule J for calculation of charitable distribution. Schedule K was calculated on the life of Craig Smith since he is the younger of the two beneficiaries and both are taxable at the lineal rate of 4.50%. The actuarial factor is from the 4.6% table instead of the 5.2% table. This option is available because there is a charity involved. REV-1649 EX+ (6-9B) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) SPOUSAL DISTRIBUTIONS EST ATE OF FILE NUMBER Martin W Zickefoose 21 05 0587 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 in 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 sim- ilar 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 surviving spouse under a Section 9113(A) trust or similar arrangement. Description VALUE Part A Total $ 0.00 PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. Description Value Part B Total $ 0.00 (If more space is needed, insert additional sheets of the same size) 3W46E22.000