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HomeMy WebLinkAbout09-19-06 OFFICIAL USE ONLY REV-150? EX ... (6.00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 .. FILE NUMBER II 00055 06 NLJM~~rL COUNTY CODE YEAR SOCIAL SECURITY NUMBER - (DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) LShires, Norman J. I DATE OF DEATH (MM-DD.:vEAR)- - .."OATE OF BIRTH (MM-DD-YEAR) I i 12-17-2005 04-05-1928 I(lF APPLICABLE) SURVIVING SPOUSE-:SNAME (lAST, FIRST AND MIDDLE INITIAL) i Shires, Ann G. 205-18-9788 ~ z w o w o w o THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS - - -' --.- " ~ . -., ---'--- ---. -._---- SOCIAL SECURITY NUMBER 182-22-5419 3. Remainder Retum (date of death prior to 12-13-82) Lx] 1. Original Return 4. Limited Estate iJ'J 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received 2. Supplemental Return W I- :.::S;U) uU::':: wQ.u :rog ufal Q. 0( 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Poverty Credit (date of death between . 12-31-91 and 1-1-M) 5. Federal Estate Tax Return Required 1 8. Total Number of Safe Deposit Boxes I- Z W Q Z o Q. U) W u: II:: o U COMPLETE MAILING ADDRESS !NAME , Marielle F Hazen FIRM NAME (If applicable) Law Office of Marielle F. Hazen 2000 Linglestown Road, Suite 202 Harrisburg, PA 17110 TELEPHONE NUMBER f-""> <:;:.~ (-:::~;t _. --- -.1~ FFICIM USE: Oft Y :";---i -':J (1 ) (2) (3) (4) (5) (6) (7) 186,260.00 29,354.55 None None 16,976.53 None 12,889.43 (8) 20,333.28 None ,~ -) Cl - C_-':'I 2. Stocks and Bonds (Schedule B) l i~-; 3. Closely Held Corporation, Partnership or Sole-Proprietorship _C.J 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) I] Separate Billing Requested 7. Inter-Vivos Transfe~s& Miscellaneous Non-Probate Property (Schedule G or L): : Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) w CO z o ~ ~ ::) ~ a:: c( o w ~ 245,480.51 (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11 ) 20,333.28 225,147.23 (12) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) None (14) 225,147.23 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 225,147.23 x .00 (15) or transfers under Sec. 9116(a)(1.2) z 0 .045 (16) t= 16.Amount of Line 14 taxable at lineal rate 0.00 x ~ ::) Q. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) :IE 0 0 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18) >< ~ 19. Tax Due (19) 0.00 0.00 0.00 0.00 0.00 ] 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Form REV.1500 EX (Rev. 6-00; Copyright 2002 form software only The Lackner Group, Inc. c. Decedent's Complete Address: STREET ADDRESS 7 Oak Ridge Road CITY Carlisle STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount 0.00 Total Credits (A + 8 + C) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT Il1P 17013 (1 ) 0.00 (2) 0.00 (3) (4) (5) (SA) (58) 0.00 0.00 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. l!J b. retain the right to designate who shall use the property transferred or its income;.................................... ~~~ c. retain a reversionary interest; or.......... ................................. ................. ................................................ x! -'1 d. receive the promise for life of either payments, benefits or care?.............................................................. x j 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................. ............ ......................................................... x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?........................... ....... .......... .......... ............. .............. ........... ...... ........ ........... L)(.! IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief. it is true, correct and com~~~.Q.edara~no!Jlreparer ~h13r than lhepersonalrepresentativedis based on all inforrnation of which preparerhas anyknowled~e~ ,,'. ... ___ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Elizabeth A. Lusk PERSON RESPONSIBLE CFlII~G~E~-' 111 Spring Road Dillsburg, PA 17019 ADDRESS . ADDRESS 2000 Linglestown Road, Suite 202 Harrisburg, PA 17110 c~J ~L,-~\.9 tc_ . iDATE .,.ql/~tE'-'- - - <-- ....0 11<:'" of the For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value oj surviving spouse is 3% [72 P.S. 39116 (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 u [72 P.S. 39116 (a) (1.1) (ii)). The statute does not exemot a transfer to a surviving spouse from tax, and the st~ 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 natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. s9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.! .a ") O. (,\;\ s9116 1.2)[72 P.S. S9116 (a)(1)]. VHJI V U fJl The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 39116 (a) \ I.<>JJ. "w,_" ~\ rf defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.w 9u f}er/J ;~5Y :3 '0 \) v\..lL, c,. VV" Rev-150~ EX+ (6-98) tAb SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT ESTATE OF Shires, Norman J. FILE NUMBER 21-06-00055 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 Jolntly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 7 Oak Ridge Road, Carlisle, PA - Cumberland County Real Estate Per Attached Assessed Value 186,260.00 TOTAL (Also enter on line 1, Recapitulation) 186,260.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev-150~ EX+ (6-98) *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shires, Norman J. FILE NUMBER 21-06-00055 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 10 shares of MetLife - Stock 50.37 503.77 Inv. 10 No. 8065 7879 2860 2 20.119 shares of PP&L - Stock 30.11 605.78 3 EE Savings Bonds - Per Attached Bond Inventory 28.245.00 TOTAL (Also enter on Line 2, Recapitulation) 29.354.55 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) ReV-15D~ EX+ (6-981 * SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shires, Norman J. FILE NUMBER 21-06-00055 Include the proceeds of litigation and the date the proceeds were received by the estate All property jOlntly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Genworth Financial- Long Term Care Refund 594.44 2 M& T Bank - Checking Acct No. 59087331 869.11 3 M&T Bank - CD Acct. No. 31003913462625 5.112.98 4 1989 Chevrolet Suburban 1.350.00 5 1998 Dodge Neon 2,350.00 6 1998 Sunline - Travel Trailer 6,700.00 TOTAL (Also enter on Line 5, Recapitulation) 16.976.53 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6-98) * SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY Cot.9AONWEAL TIi OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Shires, Norman J. FILE NUMBER 21-06-00055 ESTATE OF 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. ITEM DESCRIPTION OF PKU/"'t::K I Y DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE 1 Jackson National Life - IRA#1 000274280 12.889.43 100.000 12,889.43 Ann Shires, Spouse & Beneficiary TOTAL (Also enter on Line 7, Recapitulation) 12.889.43 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV.115~ EX+ (12.99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shires, Norman J. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-00055 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 4,433.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Elizabeth A. Lusk Social Security Number(s) I EIN Number of Personal Representative(s): 198-44-9732 Street Address 111 Spring Road City DiIIsburg Year(s) Commission paid 2006 State P A Zip 17019 11,894.50 2. Attorney's Fees Law Office of Marielle F. Hazen. 3,676.78 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees 145.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 184.00 TOTAL (Also enter on line 9, Recapitulation) 20,333.28 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) ReY-1502 EX+ (6-98) * SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shires, Norman J. FILE NUMBER 21-06-00055 ITEM NUMBER DESCRIPTION AMOUNT 1 JDK Catering - Funeral Reception 908.60 2 Malpezzi Funeral Home 3,524.40 Subtotal 4,433.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-150~ EX+ (6-98) '* SCHEDULE H.87 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shires, Norman J. FILE NUMBER 21-06-00055 ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland Law Journal - Legal Publication 75.00 2 Penn Business Journal - Legal Publication 109.00 Subtotal 184.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) REV-1513 EX+ (9-00) '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Shires, Norman J. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee/s) FILE NUMBER 21-06-00055 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. 1 Ann G. Shires 7 Oak Ridge Road Carlisle, PA 17013 Spouse 100% Total 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 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) Page 1 of 1 Detailed Results for Parcel 21-22-0128-044. in the 2004 Tax Assessment Database DistrictNo 21 Parcel_ID 21-22-0128-044. MapSuffix HouseNo 7 Direction Street OAK RIDGE ROAD Ownerl SHIRES, NORMAN J & RUTH A C/O PropType R PropDesc Liv Area 2002 CurLandVal 50000 CurlmpVal 136260 CurTotVal 186260 CurPretV al Acreage 0.89 CIGrnStat TaxEx 1 SaleAmt SaleMo SaleDa SaleCe SaleYr DeedBkPage 0021X-00659 YearSlt 1966 HF _File_Date 111212004 HF _Approval_Status A http://taxdb.ccpa.net/details.asp?id=21- 22-0 128-044.&dbselect= 1 1/31/2006 ~J Savings Bond Calculator 12/2005 Value As Of - - CALCU BUIlII IlIto EE Bonds Series Denomination Serial Number $11?? IIi # Bonds 175 R e~lIlts Total Price $8,750.00 Total Interest $19,495.00 Total Value $28,245.00 Serial Number C171345436 C171345201 C171345316 C170344964 C171345083 C170344857 C170344739 C170344492 C170344614 C170344377 C 170344256 C170344130 C 170344005 C170343895 C170343653 C170343772 C170343418 C170343537 C170343174 C170343300 C170343059 C146830402 C146142874 C146142749 C14fl14?6?.5 C 146142511 C146142387 C146142254 Issue Interest Issue Date Series Denom Price Interest Value Rate 12/1988 EE $100 $50.00 $73.92 $123.92 4.00% 12/1988 EE 100 50.00 73.92 123.92 4.00% 12/1988 EE 100 50.00 73.92 123.92 4.00% 11/1988 EE 100 50.00 73.92 123.92 4.00% 11/1988 EE 100 50.00 73.92 123.92 4.00% 10/1988 EE 100 50.00 73.92 123.92 4.00% 10/1988 EE 100 50.00 73.92 123.92 4.00% 09/1988 EE 100 50.00 73.92 123.92 4.00% 09/1988 EE 100 50.00 73.92 123.92 4.00% 08/1988 EE 100 50.00 73.92 123.92 4.00% 08/1988 EE 100 50.00 73.92 123.92 4.00% 07/1988 EE 100 50.00 73.92 123.92 4.00% 07/1988 EE 100 50.00 73.92 123.92 4.000/0 07/1988 EE 100 50.00 73.92 123.92 4.00% 06/1988 EE 100 50.00 76.40 126.40 4.00% 06/1988 EE 100 50.00 76.40 126.40 4.00% 05/1988 EE 100 50.00 76.40 126.40 4.00% 05/1988 EE 100 50.00 76.40 126.40 4.00% 04/1988 EE 100 50.00 76.40 126.40 4.00% 04/1988 EE 100 50.00 76.40 126.40 4.00% 03/1988 EE 100 50.00 76.40 126.40 4.00% 03/1988 EE 100 50.00 76.40 126.40 4.00% 02/1988 EE 100 50.00 76.40 126.40 4.00% 02/1988 EE 100 50.00 76.40 126.40 4.00% 01/1988 EE 100 50.00 76.40 126.40 4.00% 0111988 EE 100 50.00 76.40 126.40 4.00% 01/1988 EE 100 50.00 76.40 126.40 4.00% 12/1987 EE 100 50.00 78.92 128.92 4.00% http://wwws.publicdebt. treas.gov/BC/SBCPrice Page 1 of6 Savini Issue Date I YTDlm $1,032 Next Final Accrual Maturity 06/2006 12/2018 06/2006 12/2018 06/2006 12/2018 OS/2006 1112018 OS/2006 1112018 04/2006 10/2018 04/2006 10/2018 03/2006 09/2018 03/2006 0912018 02/2006 08/2018 02/2006 08/2018 01/2006 07/2018 0112006 07/2018 01/2006 07/2018 06/2006 06/2018 06/2006 06/2018 OS/2006 OS/2018 OS/2006 OS/2018 04/2006 04/2018 04/2006 04/2018 03/2006 03/2018 03/2006 03/2018 02/2006 02/2018 02/2006 02/2018 01/2006 0 1/2,Ol8 01/2006 01/2018 01/2006 01/2018 06/2006 12/2017 3/6/2006 Savings Bond Calculator Page 2 of6 C146142134 12/1987 EE 100 50.00 78.92 128.92 4.00% 06/2006 12/2017 C146142017 1111987 EE 100 50.00 78.92 128.92 4.00% OS/2006 11/2017 C146141895 10/1987 EE 100 50.00 78.92 128.92 4.00% 04/2006 10/2017 CI46141648 10/1987 EE 100 50.00 78.92 128.92 4.00% 04/2006 10/2017 C146141769 10/1987 EE 100 50.00 78.92 128.92 4.00% 04/2006 10/2017 C146141535 09/1987 EE 100 50.00 78.92 128.92 4.00% 03/2006 09/2017 CI38612316 09/1987 EE 100 50.00 78.92 128.92 4.00% 03/2006 09/2017 C138612186 08/1987 EE 100 50.00 78.92 128.92 4.00% 02/2006 08/2017 C138612067 08/1987 EE 100 50.00 78.92 128.92 4.00% 02/2006 08/2017 C138611949 07/1987 EE 100 50.00 78.92 128.92 4.00% 01/2006 07/2017 C134816430 07/1987 EE 100 50.00 78.92 128.92 4.00% 01/2006 07/2017 C134816305 06/1987 EE 100 50.00 81.52 131.52 4.00% 06/2006 06/2017 C134816186 06/1987 EE 100 50.00 81.52 131.52 4.00% 06/2006 06/2017 C134816086 05/1987 EE 100 50.00 81.52 131.52 4.00% OS/2006 OS/2017 C134815972 05/1987 EE 100 50.00 81.52 131.52 4.00% OS/2006 OS/2017 C134815861 05/1987 EE 100 50.00 81.52 131.52 4.00% OS/2006 OS/2017 C134815744 04/1987 EE 100 50.00 81.52 131.52 4.00% 04/2006 04/2017 C134815643 04/1987 EE 100 50.00 81.52 131.52 4.00% 04/2006 04/2017 C134815526 03/1987 EE 100 50.00 81.52 131.52 4.00% 03/2006 03/2017 C134815404 03/1987 EE 100 50.00 81.52 131.52 4.000/0 03/2006 03/2017 C134815395 02/1987 EE 100 50.00 81.52 131.52 4.00% 02/2006 02/2017 C134815170 02/1987 EE 100 50.00 81.52 131.52 4.00% 02/2006 02/2017 C116926306 01/1987 EE 100 50.00 81.52 131.52 4.00% 01/2006 01/2017 C116926187 01/1987 EE 100 50.00 81.52 131.52 4.00% 01/2006 01/2017 C116925969 12/1986 EE 100 50.00 84.12 134.12 4.00% 06/2006 12/2016 C116926071 12/1986 EE 100 50.00 84.12 134.12 4.00% 06/2006 12/2016 C116925844 11/1986 EE 100 50.00 84.12 134.12 4.00% OS/2006 11/2016 C116925612 11/1986 EE 100 50.00 84.12 134.12 4.00% OS/2006 11/2016 116925729 11/1986 EE 100 50.00 84.12 134.12 4.00% OS/2006 11/2016 C116925503 10/1986 EE 100 50.00 99.20 149.20 4.00% 04/2006 10/2016 C116925382 10/1986 EE 100 50.00 99.20 149.20 4.00% 04/2006 10/2016 C116925144 09/1986 EE 100 50.00 99.20 149.20 4.000/0 03/2006 09/2016 C116925258 0911986 EE 100 50.00 99.20 149.20 4.00% 03/2006 09/2016 C116924911 08/1986 EE 100 50.00 99.20 149.20 4.00% 02/2006 08/2016 Cl16925037 08/1986 EE 100 50.00 99.20 149.20 4.00% 02/2006 08/2016 Cl16681731 07/1986 EE 100 50.00 99.20 149.20 4.00% 01/2006 07/2016 C116681853 07/1986 EE 100 50.00 99.20 149.20 4.00% 01/2006 07/2016 C116681628 06/1986 EE 100 50.00 102.16 152.16 4.00% 06/2006 06/2016 http://wwws. publicdebt. treas.gov/BC/SBCPrice 3/6/2006 Savings Bond Calculator Page 3 of6 CI07236334 06/1986 EE 100 50.00 102.16 152.16 4.00% 06/2006 06/2016 CI07236131 05/1986 EE 100 50.00 102.16 152.16 4.00% OS/2006 OS/2016 CI06236224 05/1986 EE 100 50.00 102.16 152.16 4.00% OS/2006 OS/2016 CI07236043 05/1986 EE 100 50.00 102.16 152.16 4.00% OS/2006 OS/2016 CI07235955 04/1986 EE 100 50.00 102.16 152.16 4.00% 04/2006 04/2016 C93399451 04/1986 EE 100 50.00 102.16 152.16 4.00% 04/2006 04/2016 C93399365 03/1986 EE 100 50.00 102.16 152.16 4.00% 03/2006 03/2016 C93399279 03/1986 EE 100 50.00 102.16 152.16 4.00% 03/2006 03/2016 C93399187 02/1986 EE 100 50.00 102.16 152.16 4.00% 02/2006 02/2016 C93399100 02/1986 EE 100 50.00 102.16 152.16 4.00% 02/2006 02/2016 C93380502 01/1986 EE 100 50.00 102.16 152.16 4.00% 01/2006 01/2016 C93380333 12/1985 EE 100 50.00 105.20 155.20 4.00% 06/2006 12/2015 C93380247 12/1985 EE 100 50.00 105.20 155.20 4.00% 06/2006 12/2015 C85105035 11/1985 EE 100 50.00 105.20 155.20 4.00% OS/2006 11/2015 C85105124 11/1985 EE 100 50.00 105.20 155.20 4.00% OS/2006 11/2015 C85105201 11/1985 EE 100 50.00 105.20 155.20 4.00% OS/2006 11/2015 C85104946 10/1985 EE 100 50.00 105.20 155.20 4.00% 04/2006 10/2015 C85104861 10/1985 EE 100 50.00 105.20 155.20 4.00% 04/2006 10/2015 C85097168 09/1985 EE 100 50.00 105.20 155.20 4.00% 03/2006 09/2015 C85097254 09/1985 EE 100 50.00 105.20 155.20 4.00% 03/2006 09/2015 C81991221 08/1985 EE 100 50.00 105.20 155.20 4.00% 02/2006 08/2015 C81991306 08/1985 EE 100 50.00 105.20 155.20 4.00% 02/2006 08/2015 C81991133 07/1985 EE 100 50.00 105.20 155.20 4.00% 01/2006 07/2015 C81991048 07/1985 EE 100 50.00 105.20 155.20 4.00% 01/2006 07/2015 C81228346 06/1985 EE 100 50.00 108.32 158.32 4.00% 06/2006 06/2015 C81228272 05/1985 EE 100 50.00 108.32 158.32 4.00% OS/2006 OS/2015 C77874051 05/1985 EE 100 50.00 108.32 158.32 4.00% OS/2006 OS/2015 C78177082 04/1985 EE 100 50.00 108.32 158.32 4.00% 04/2006 04/2015 C75752437 03/1985 EE 100 50.00 108.32 158.32 4.00% 03/2006 03/2015 C78177011 03/1985 EE 100 50.00 108.32 158.32 4.00% 03/2006 03/2015 C75752367 02/1985 EE 100 50.00 108.32 158.32 4.00% 02/2006 02/2015 C75752309 02/1985 EE 100 50.00 108.32 158.32 4.00% 02/2006 02/2015 C75752237 01/1985 EE 100 50.00 108.32 158.32 4.00% 01/2006 01/2015 C75752174 01/1985 EE 100 50.00 108.32 158.32 4.00% 01/2006 01/2015 C93380420 01/1985 EE 100 50.00 108.32 158.32 4.00% 01/2006 01/2015 C68129225 12/1984 EE 100 50.00 111.48 161.48 4.00% 06/2006 12/2014 C68129156 12/1984 EE 100 50.00 111.48 161.48 4.00% 06/2006 12/2014 C75752105 12/1984 EE 100 50.00 111.48 161.48 4.00% 06/2006 12/2014 http://wwws. publicdebt.treas.gov/BC/SBCPrice 3/6/2006 Savings Bond Calculator Page 4 of6 C68129015 11/1984 EE 100 50.00 111.48 161.48 4.00% OS/2006 11/2014 C68129083 11/1984 EE 100 50.00 111.48 161.48 4.00% OS/2006 11/2014 C68098059 10/1984 EE 100 50.00 111.80 161.80 4.00% 04/2006 10/2014 C68098137 10/1984 EE 100 50.00 111.80 161.80 4.00% 04/2006 10/2014 C68097922 09/1984 EE 100 50.00 111.80 161.80 4.00% 03/2006 09/2014 C68097996 09/1984 EE 100 50.00 111.80 161.80 4.00% 03/2006 09/2014 C61933523 08/1984 EE 100 50.00 111.80 161.80 4.00% 02/2006 08/2014 C68097853 08/1984 EE 100 50.00 111.80 161.80 4.00% 02/2006 08/2014 C61933370 07/1984 EE 100 50.00 111.80 161.80 4.00% 01/2006 07/2014 C61933447 07/1984 EE 100 50.00 111.80 161.80 4.00% 01/2006 07/2014 C61933300 06/1984 EE 100 50.00 114.72 164.72 4.00% 06/2006 06/2014 C57983486 06/1984 EE 100 50.00 114.72 164.72 4.00% 06/2006 06/2014 C57983360 05/1984 EE 100 50.00 114.72 164.72 4.00% OS/2006 OS/2014 C57983247 04/1984 EE 100 50.00 119.52 169.52 3.14% 04/2006 04/2014 C57983182 04/1984 EE 100 50.00 119.52 169.52 3.14% 04/2006 04/2014 C57983069 03/1984 EE 100 50.00 119.52 169.52 3.14% 03/2006 03/2014 C579833121 03/1984 EE 100 50.00 119.52 169.52 3.14% 03/2006 03/2014 C57982936 02/1984 EE 100 50.00 119.52 169.52 3.14% 02/2006 02/2014 C57399510 01/1984 EE 100 50.00 119.52 169.52 3.14% 0112006 01/2014 C57399455 01/1984 EE 100 50.00 119.52 169.52 3.14% 0112006 01/2014 C57399392 12/1983 EE 100 50.00 122.20 172.20 3.46% 06/2006 12/2013 53463784 12/1983 EE 100 50.00 122.20 172.20 3.46% 06/2006 12/2013 C52463714 12/1983 EE 100 50.00 122.20 172.20 3.46% 06/2006 12/2013 C53463654 11/1983 EE 100 50.00 122.20 172.20 3.46% OS/2006 11/2013 C52979407 10/1983 EE 100 50.00 126.68 176.68 3.14% 04/2006 10/2013 C52979474 10/1983 EE 100 50.00 126.68 176.68 3.14% 04/2006 10/2013 C48358911 09/1983 EE 100 50.00 126.68 176.68 3.14% 03/2006 09/2013 C48358975 09/1983 EE 100 50.00 126.68 176.68 3.14% 03/2006 09/2013 C48347973 08/1983 EE 100 50.00 126.68 176.68 3.14% 02/2006 08/2013 C48347907 08/1983 EE 100 50.00 126.68 176.68 3.14% 02/2006 08/2013 C48327701 07/1983 EE 100 50.00 126.68 176.68 3.14% 0112006 07/2013 C48327765 07/1983 EE 100 50.00 126.68 176.68 3.14% 01/2006 07/2013 C48347850 07/1983 EE 100 50.00 126.68 176.68 3.14% 01/2006 07/2013 C48327633 06/1983 EE 100 50.00 129.44 179.44 3.47% 06/2006 06/2013 C48327577 06/1983 EE 100 50.00 129.44 179.44 3.47% 06/2006 06/2013 C48327524 05/1983 EE 100 50.00 129.44 179.44 3.47% OS/2006 OS/2013 C41470824 05/1983 EE 100 50.00 129.44 179.44 3.47% OS/2006 OS/2013 C41470715 04/1983 EE 100 50.00 136.64 186.64 3.20% 04/2006 04/2013 http://wwws. publicdebt. treas.gov/BC/SBCPrice 3/6/2006 Savings Bond Calculator Page 5 of6 C41470768 04/1983 EE 100 50.00 136.64 186.64 3.200/0 04/2006 04/2013 C41470604 03/1983 EE 100 50.00 136.64 186.64 3.20% 03/2006 03/2013 C41470659 03/1983 EE 100 50.00 136.64 186.64 3.20% 03/2006 03/2013 C41444429 02/1983 EE 100 50.00 158.28 208.28 4.00% 02/2006 02/2013 C41470593 02/1983 EE 100 50.00 158.28 208.28 4.00% 02/2006 02/2013 C41444372 01/1983 EE 100 50.00 158.28 208.28 4.00% 0112006 01/2013 4C 1444250 01/1983 EE 100 50.00 158.28 208.28 4.00% 01/2006 01/2013 C41444308 01/1983 EE 100 50.00 158.28 208.28 4.00% 01/2006 01/2013 C37476342 12/1982 EE 100 50.00 162.44 212.44 4.00% 06/2006 12/2012 C37476231 11/1982 EE 100 50.00 162.44 212.44 4.00% OS/2006 11/2012 C37476286 11/1982 EE 100 50.00 162.44 212.44 4.00% OS/2006 1112012 C37476177 10/1982 EE 100 50.00 172.64 222.64 4.00% 04/2006 10/2012 C37476123 10/1982 EE 100 50.00 172.64 222.64 4.00% 04/2006 10/2012 C33631619 09/1982 EE 100 50.00 172.64 222.64 4.00% 03/2006 09/2012 C33631675 09/1982 EE 100 50.00 172.64 222.64 4.00% 03/2006 09/2012 C33631508 08/1982 EE 100 50.00 172.64 222.64 4.00% 02/2006 08/2012 C33631563 08/1982 EE 100 50.00 172.64 222.64 4.00% 02/2006 08/2012 C33631447 07/1982 EE 100 50.00 172.64 222.64 4.00% 01/2006 07/2012 C31062023 07/1982 EE 100 50.00 172.64 222.64 4.00% 01/2006 07/2012 C31062077 07/1982 EE 100 50.00 172.64 222.64 4.00% 01/2006 07/2012 C31061971 06/1982 EE 100 50.00 1 77.12 227.12 4.00% 06/2006 06/2012 C31061911 06/1982 EE 100 50.00 177.12 227.12 4.00% 06/2006 06/2012 C31061861 05/1982 EE 100 50.00 177.12 227.12 4.00% OS/2006 OS/2012 C31061847 05/1982 EE 100 50.00 177.12 227.12 4.00% OS/2006 OS/2012 C30956660 04/1982 EE 100 50.00 1 77.12 227.12 4.00% 04/2006 04/2012 C30956612 04/1982 EE 100 50.00 177.12 227.12 4.00% 04/2006 04/2012 C30956551 03/1982 EE 100 50.00 177.12 227.12 4.00% 03/2006 03/2012 C30956503 03/1982 EE 100 50.00 177.12 227.12 4.000/0 03/2006 03/2012 C30956445 02/1982 EE 100 50.00 1 77.12 227.12 4.00% 02/2006 02/2012 C30956393 02/1982 EE 100 50.00 177.12 227.12 4.00% 02/2006 02/2012 C19010940 01/1982 EE 100 50.00 177.12 227.12 4.00% 01/2006 01/2012 C19010883 01/1982 EE 100 50.00 177.12 227.12 4.00% 01/2006 01/2012 C19010834 01/1982 EE 100 50.00 177. 12 227.12 4.00% 01/2006 01/2012 1iII~.' Viewing Bonds 1-175 Lpqelld Note Description NI Not Issued http://wwws. publicdebt. treas.gov /BC/SBCPrice 3/6/2006 Savings Bond Calculator NE Not Eligible for Payment P5 Includes 3-month interest penalty MA Matured and Not Earning Interest Please rate this service. (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator o o o o '~W:":\"~!1\;}ji~ http://wwws.publicdebt.treas.govIBC/SBCPrice Page 60f6 3/612006 Kelley Blue Book - Private Party Pricing Report - Chevrolet, Suburban .'. '<"~IIIrt. .......l~~~ Page 1 of3 advertisement Home> Used Cars > ~ > Chevrolet > s.~ > 1500 Spol1Jltilill' > Equipment useD CARS Q Quick Dealer Price Quote 0 Search Used Car Listings 0 Lis cO'tP,D.nE '.~.'/ 1~:Ar:~ nE";' E'/'J'::, 3. E:'T' ''::;': M[lj/II~E rl"JA\K,' . Print This Page 1989 Chevrolet Suburban 1500 Sport Utility :;. Trade-In Value I ~ privat-:"p~~ V~I~; j> Suggested Retail Value )> Photo Gallery > Blue Book Review I .. Shopping Tools ! I )0< Free CARFAX Record Check I I)> Auto Loan from 6.65% APR > ! I)> Get an Insurance Quote I)> Payment Calculator l I !.l> Extended Warranty Quote I ",. Print For Sale Sign I , BLUE BOOK Cl.ASSlfIEDS~ I Search Used Car listings I Chevrolet I Suburban ! \ II 30 Miles or less .! ZIP Code 1170131 i , \ ! To View Ads, Click _ l_._~~_____._..~_._.,^__,~,,"".__._~ 1 BLUE BOOK CLASSIFIEDS~ .' . Ust Your Car For Sal. Reach millions of shoppers on I I kbb.com, Cars.com, and other I l popular sites. I I I I 1 I Find out more, Click _ L." ___.____ i""'__""Y~""".~.~."W'-'W~~"_"N"_~"'_"""-""""""_^'_"^''''''--'~-.-N.~'''_.'.''''''^'<W",.~,,,,,,,,,~V'~'~'^"'~:'W'-"'_'~'_"'"'~'''-'~_''^__'''''''~..,...,',_.~.',,-.'^^'" i ~_w_,."_~.w_".___..~.".w___".._.,,,."WM_'~~"'M'"...'.w,'_..MM_"."w.....ww..w.M......_.,_._..,___...ww....w'.....w... .....J BLUE BOOK- PRIVATE PARTY VALUE < WHAT'S tHIS? Condition Value Excellent $2,025 ...WHAt'S THIS? Good $1,725 J.WHAt'S THIS? . More Photos Fair $1,350 .l.WHA1'! THIS" (Selected) NEXT STEPS: o Search Local Listings o List Your SUV For Sale fii Estim Ire $27 Ime Cl )> Get a Pre from 6.6~ jo Your Cree >- Get a Fre -a ~~~ 'I r ] Vehicle Details I I , I ! I ! I--------------_:~:=--------- ! I Blue Book Private Party Value o Change Equipment Engine: Transmission: Drivetrain: Mileage: va 5.7 Liter Automatic 2WD 128,669 http://www.kbb.comlkb/ki.dll/kw.kc.ucp?kbb.P A;;P A041;& 170 13&;390504&;;ucp;& 18;C... 3/6/2006 Selected Standard Equipment Air Conditioning AM/FM Stereo Power Steering Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold i "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for Insurance and vehicle donation purposes. Vehicle Condition Ratings o Check Vehicle Title History Excellent Ot~ $2,025 Kelley Blue Book - Private Party Pricing Report - Chevrolet, Suburban SHOP FOR A NEW VEHICLE Compare Used YS. New Under $5,000 . Both New and Used . S~~rt Utility'. To View Ust, Click - View Another Vehicle Select Year... .1 ,:.",':x",.,c",:""""""-""",>:,"'''';.;-x."",.,,.,,'C' ! Select Make... Model... If) )< Or Search by Category ,.. Or Change ZIP Code "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety Inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has complete and verifiable service records. Less than 5% of all used vehicles fall into this category. Good tx.D''] $1,725 "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paint, bOdy and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Fair (Selected) CXXW:.:l'!] $1,350 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is stlll 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. Poor r.Jf;'I'__T~Y,~ N I A "Poor" condition means that the vehicle has severe mechanical and/or cosmetic defects and is in poor running condition. The vehicle may have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is considered "poor." A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania 03/06/2006 Accurate Condition Appraisal 0 Change Condition Accurately appraising the condition of a vehicle is an important aspect in determining its Blue Book value. Taking our 16 question condition quiz will ensure you know the correct condition rating. NEXT STEPS: o Search Local Listings o List Your SUV For Sale Page 2 of3 http://www.kbb.comlkb/ki.dll/kw.kc.ucp?kbb.PA;;PA041 ;&170 13&390S04&;ucp;& 18;CT;... 3/6/2006 Copyright @ 2006 by Kelfey Blue Book Co., All Rights Reserved. 2006 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this repolt. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is Intended for the individual use of the person generating this report. only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions. (v. 06031) Kelley Blue Book - Private Party Pricing Report - Dodge, Neon .t~ D~E -- ~ Page 1 of3 advertisement o Quick Dealer Price Quote 0 Search Used Car Listings 0 lis USED CARS ,'(.'/Pl.;f(E ',:::,.'/I_:;"G~ r.E" E'/,'.:' & [:':'.T ,~,.: ;.J.[I','[I E fl".J;".Ji=.' I:::!2me ;> Used Cars > ~ > QQgge. > Neon > Hlahline Sedan 40 > Equipment . Print This Page 1998 Dodge Neon Highline Sedan 4D :;. Trade-In Value r'~=------ ---=-..~._--=._-_. r~"pri;~t~'~~rtY'''valu~'~_ BLUE 800Ke PRIYATE PARTY VALUE <WHAT'S TKIS? )> Suggested Retail Value 1 w...._w.._w.._-_...w..w.._..._..............~~~di;i.~.~............ )> Photo Gallery I I )> Review i U\~ 1 I I .. Shopping Tools ! ; i.1o- Free CARFAX Record Check i)> Auto Loan from 6.65% APR I ! )> Get an Insurance Quote 1)0 Payment Calculator I.. Extended Warranty Quote ,.. Print For Sale Sign , BLUE BOOK CWSIFIEDS1N Search Used Car Listings Dodge Il, . Neon 30 Miles or less. ZIP Code 117013 I To View Ads, Click Et t.n......w.~~-..~..~...........~.........".....""_......_..,...__v~...."~"''''''''''''''''''VM' .~- .j I I \ Reach millions of shoppers on ! kbb.com, Cars.com, and other I popular sites. I ! Find out more, clickEtl L__~_.__._._...nw_...______._..__.__....J I BLUE 800K (LASSIFIEOS~ Ust Your Car For Sale ,.J ! i1 Estim ! i> $47 Ime Cl Value $2,675 : )> Get a Pre from 6.6~ Excellent ... u..IHfH'S THIS? II> Your Cree Good $2,350 (Selected) 'l> Get a Fre iA. WHAT'S THIS ., . More Photos Fair $1,975 "'WHAT':>: TI-I15'1' -a , I NEXT STEPS: -II Vehicle Details I , i , ! \ I ~.,.~~-...., .. o Search Local Listings o List Your Sedan For Sale . Change Equipment Engine: Transmission: Drivetrain: Mileage: 4-Cyl. 2.0 Liter 5 Speed Manual FWD 68,672 Selected Standard Equipment Air Conditioning AM/FM Stereo Power Steering Dual Front Air Bags B Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for Insurance and vehicle donation purposes. Vehicle Condition Ratings Q Check Vehicle Title History Excellent arxJl10 $2,675 http://www.kbb.comlkb/ki.dll/kw.kc.ucp?kbb.PA;;PA041;& 17013&;764044&;;ucp;&9;DO... 3/6/2006 Kelley Blue Book - Private Party Pricing Report - Dodge, Neon SHOP FOR A NElYEHICLE Compare Used vs. New Under $5,000 . Both New and Used . Sedan ... To View List, Click - View Another Vehicle Select Year... . '" Or Search by Category ~ Or Change ZIP Code Page 20f3 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or bOdy work and is free of rust. The vehicle has a clean title history and will pass a smog and safety Inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has complete and verifiable service records. Less than 5% of all used vehicles fall into this category. Good (Selected) C'X.M~:1 $2,350 "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paInt, bOdy and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Fair DC'.X'I..Jt1 $1,975 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is stili 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. Poor CIf;J:~W~7~~ N / A "Poor" condition means that the vehicle has severe mechanical and/or cosmetic defects and is in poor running condition, The vehicle may have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is considered "poor." A vehicle In poor condition may require an independent appraisal to determine its value. * Pennsylvania 03/06/2006 Accurate Condition Appraisal 0 Change Condition Accurately appraising the condition of a vehicle is an Important aspect in determining its Blue Book value. Taking our 16 question condition quiz will ensure you know the correct condition rating. NEXT STEPS: o Search Local Listings o List Your Sedan For Sale Copyright @ 2006 by Kelley Blue Book Co., All Rights Reserved. 2006 Edition, The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissJons.(v.06031) http://www.kbb.comlkblki.dll/kw.kc.ucp?kbb.PA;;PA041;& 170 13&764044&;ucp;&9;DO;B2 3/6/2006 LAST WILL AND TESTAMENT OF NORMAN J. SHIRES Dated: r, J 3 , 2002 Prepared by: Byron R. Prusky, Esq. Two Penn Center Plaza, Suite 620 Philadelphia, P A 19102 215-563-6000 LAST WILL AND TESTAMENT OF NORMAN J. SHIRES I, Norman J. Shires, make, publish and declare this to be my Last Will and Testament, revoking all wills and codicils at any time heretofore made by me. I am married to Ann G. Shires. I have three children whose names are Elizabeth A. Lusk, Richard N. Shires and Ralph E. Shires. I reside and am domiciled in Cumberland County, Pennsylvania. FIRST: I direct that the expenses of my last illness and funeral, the expenses of the administration of my estate, and all estate, inheritance and similar taxes payable with respect to property included in my estate, whether or not passing under this will, and any interest or penalties thereon, shall be paid out of my residuary estate, without apportionment and with no right of reimbursement from any recipient of any such property. The provisions of this Article FIRST shall not apply to the extent that contrary provisions concerning the payment or apportionment of any such taxes have been or shall be made in any inter vivos in- strument executed by me relating to any insurance, trusts, gifts or other transfers, jointly owned property or accounts, or property subject to power of appointment. SECOND: I give certain items of tangible personal property as listed in a separate unsigned memorandum. I give and bequeath all other tangible personal property owned by me at the time of my death, including without limitation personal effects, clothing, jewelry, furniture, furnishings, household goods, automobifes and other vehicles, together with all insurance policies relating thereto, to my wife Ann G. Shires, if she survives me, or if she does not survive Ine, to those of my children (Elizabeth A. Lusk, Richard N. Shires and Ralph E. Shires) who survive me, in substantially equal shares, to be divided among them as they shall agree, or if they cannot agree, as my Executor shall determine. THIRD: I give, devise and bequeath all the rest, residue and remainder of my property and estate, both real and personal, of whatever kind and wherever located, that I own or to which I shall be in any manner entitled at the time of my death (collectively referred to as my "residuary estate"), to the trustee under the following trust to be held and disposed of in accordance with the terms, covenants and condnp'(On of such trust: Norman J. Shires and Ann G. Shires Living Trust Dated 23, 2002 \ In connection with the preparation of any tax return for me or my estate, I authorize my Executor: to determine whether to elect to qualify any property as qualified terminable interest property for Federal and/or State estate tax purposes; to make any election available under Section 2652(a)(3) of the Internal Revenue Code with respect to qualified terminable interest property as my Executor may deem advisable; to make any election available with respect to Chapter 13 of the Internal Revenue Code and to allocate the same to property eligible for such allocation, whether or not such property is held hereunder, including property transferred by me during my life as to which I did not make an allocation prior to my death, in such amounts and proportions as my Executor may deem advisable; to determine whether to include or exclude any item of property; to determine within permitted limits the date of valuation of my estate; to determine whether certain deductions shall be taken as income tax deductions or estate tax deductions; and to determine whether to adjust between principal and Income. FOURTH: I appoint my wife Ann G. Shires to be my Executor. If my wife does not survive me, or shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or cease to act for any reason as my Executor, I appoint Elizabeth A. Lusk as my Executor. If Elizabeth A. Lusk shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or cease to act for any reason as my Executor, I appoint Richard N. Shires as my Executor. If Richard N. Shires shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or cease to act for any reason as my Executor, I appoint Ralph E. Shires as my Executor. I direct that no Executor shall be required to file or furnish any bond, surety or other security in any jurisdiction. F1.F'fH: 1 grant to my Executor all powers conferred on executors under the Pennsylvania Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and all powers conferred upon executors wherever my Executor may act. I also grant to my Executor power to retain, sell at public or private sale, exchange, grant options on, invest and reinvest, and otherwise deal with any kind 2 of property, real or personal, for cash or on credit; to borrow money and encumber or pledge any property to secure loans; to pay any legacy or distribute, divide or partition property in cash or in kind, or partly in kind, and to allocate different kinds of property, disproportionate amounts of property and undivided interests in property among any parts, funds or shares, and to determine the fair valuation of the property so allocated, with or without regard to tax basis; to exercise all powers of an absolute owner of property; to compromise and release claims with or without consideration; and to employ attorneys, accountants and other persons for services or advice. The term "Executor" wherever used herein shall mean the executors, executor, executrix or administrator in office from time to time. SIXTH: If my wife and I shall die in a common accident or disaster or under such circumstances that it is difficult or impracticable to determine who survived the other, then I direct that for purposes of this will she shall be deemed to have survived me. If any beneficiary under this will (other than my wife) and I (or any other person upon whose death the interest of such beneficiary depends) shall die in a common accident or under circumstances in which it is difficult or impractical to determine who survived the other, then I direct that for purposes of this will such beneficiary shall be deemed to have predeceased me (or such other person). IN WITNESS WHEREOF, I, Norman J. Shires, sign, seal, publish and dL~~. e this instrument as my last will and testament this .2 "3,e]) day of n ' 2002. 7J~ ~ L.S. f/ -""-! NomfiiilJ Shires . 3 The foregoing instrument was signed, sealed, published and declared by Norman J. Shires, the above-named Testator, to be his last will and testament in our pres ce, all being present at the same time, and we, at his req4est and in his presence d in the presence of each other, have subscribed our names as witnesses on the da bove written. residing at: 701 Knox Rd. Villanova, P A 19085 . residing at: 205 Springhouse Pond Wayne, PA 19087 4 , ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEAL TH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss. We, Norman J. Shires and Jay Cohen and Kevin Murphy, the Testator and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator, Norman J. Shires, signed and executed said instrument as his last will and testament in the presence and hearing of the witnesses, and that he had signed willingly, and that he executed it as his free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses at the request of the Testator, in the presence and hearing of the Testator and each other, signed the will as witness, and that to the best of his or her knowledge the Testator was at the time at least eighteen years of age, of sound mind and under no constraint, duress, fraud or undue influence. Subscribed, sworn to and acknowledged before me by the said Norman J. Shires, Testator, and subrcred and sworn to before me by the above- named witnesses, this}3 day of ~ ~ ~ Notary Publi . My commission,expires on . . f. ~.....".".".......'.....'..' · ... .....1.. ~. . ;~~~~;;";" .'. '.... ,.' .1. . .' . . . . I '. . _ , t .