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HomeMy WebLinkAbout09-25-06 t , _ C", l'. 0 ( . " L~ ~":) C" t. I C r ;- C c _). -' L..' L.-= U.: 603300.1 IN THE MATTER OF THE ESTATEOFGERTRUDEM.LYDECKER: DECEASED IN THE ORPHANS' COURT DMSION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA \..0 NO. 00760f2006 ~-'!- C~ 1--- .- f :_ C APPROVAL OF ACCOUNT RELEASE AND INDEMNIFICATION L c.... l .' \.._~' (' C_J' C-...; C:',o.-WHEREAS, GERTRUDE M. LYDECKER (the "Decedent") died testate on ~ January 9,2006, leaving a Will dated December 11,2003, which was du1yprobated by the Register of Wills of Cumberland County, Pennsylvania on January 25,2006; and WHEREAS, the Decedent's Will appoints Decedent's son-in-law, SHERll.,L T. MOYER, as Executor of Decedent's Will (the "Executor"); and WHEREAS, Letters Testamentary were duly granted to said named Executor on January 25,2006; and WHEREAS, Decedent was survived by her three children, Richard A. Lydecker, Jr., Susan Lydecker Gibson and Mary Lydecker Moyer, who are all of the beneficiaries and parties in interest (the "Beneficiaries"); and WHEREAS, Decedent's Will bequeaths her household and personal articles and the residue of her estate to her children, in equal shares; and WHEREAS, death tax returns have been filed, taxes have been paid, and administration of the Estate is nearly complete; and WHEREAS, the Executor and the Beneficiaries desire that the Estate be concluded without the expense and formality of a court accounting; and (' -' WHEREAS, the Executor is willing to consent to such a conclusion of the Estate upon receipt of a proper release and indemnification, which it is the purpose of this Agreement to provide; and NOW, THEREFORE, the undersigned, for themselves, their heirs, personal representatives and assigns: (1) State that they have examined the First and Final Account of the administration of Decedent's Estate and the accompanying Statement of Proposed Distribution, which are attached hereto as Exhibits itA" and "B," respectively, and approve the transactions and distributions set forth or proposed therein as though they had been confirmed absolutely by the Court having jurisdiction over the Estate. (2) Waive the filing and auditing of the Account by any Court and agree that any Court having jurisdiction over the Estate may confirm the Account and any Proposed Distribution. (3) Acknowledge receipt from the Executor of the assets shown as being distributed or distributable to them in such Account. (4) Do hereby absolutely and irrevocably release, remise, quitclaim and forever discharge the said Executor, his heirs and personal representatives, of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever relating to the Estate of the said Decedent. (5) Do hereby absolutely and irrevocably release the Executor from filing any Account, Petition for Distribution or other document with the Court of Common Pleas of -2- Cumberland County, Pennsylvania, or in any other jurisdiction in connection with the Estate of the Decedent. (6) Do hereby agree that if, at any time in the future, the said Executor receives any demand or claim for any amount claimed to be due and owing from him as Executor, and approves said demand or claim, they shall, at the request of the said Executor, pay to the said Executor the amount of any such demand or claim, or if it has been paid by the said Executor, then reimburse him for the amount paid by him, provided that the amount of such requested payment or reimbursement shall not exceed the total of the assets paid or distributed by said Executor to the undersigned Beneficiaries as set forth in the attached Account and Proposed Schedule of Distribution. (7) Do hereby agree to indemnify the Executor and hold him harmless, to the extent of the Estate assets received by the undersigned, from and against any and all claims, loss, liability or damage (including legal fees and costs) which the Executor may suffer or to which he may be subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, Orphans' Court Division, of Cumberland County, Pennsylvania, or any other court. (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete document. This instrument shall be legally binding on the undersigned and their personal representatives, heirs and assigns. -3- IN WITNESS WHEREOF, the undersigned, intending to be legally bound hereby, set their hands and seals to this Agreement on the /~ day of S-pvI. , 2006. ~<tJ::'~.t- Witness ~ 52, Ct. ~ (SEAL) Richard A. Lydecker, Jr. (SEAL) Witness Susan Lydecker Gibson (SEAL) Witness Mary Lydecker Moyer -4- IN WITNESS WHEREOF, the undersigned, intending to be legally bound hereby, set their hands and seals to this Agreement on the 12.4 day of ~~ , 2006. (SEAL) Witness Richard A. Lydecker, Jr. 4i!wA ,/t("kJ 1 ess ~ '--f, ..o..L ~ (SEAL) Susan L~;~~';: , (SEAL) Witness Mary Lydecker Moyer -4- IN WITNESS WHEREOF, the undersigned, intending to be legally bound hereby, set their hands and seals to this Agreement on the JJT1'- day of Jll,l:}J- ,2006. (SEAL) Witness Richard A. Lydecker, Jr. (SEAL) Susan Lydecker Gibson (SEAL) -4- STATE OF TEXAS SS: COUNTY OF ~ "R-~~' On this, the JJ.- ~ day of ~e \e \.N'-- ~ , 2006, before me, a Notary Public, In and for the State of Texas, the undersigned officer, personally appeared RICHARD A. L YDECKER, JR., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~~, r/j!~ N~~b~ (SEAL) My Commission Expires: h - '( -- 0 ') (SEAL) I ~'''\\~~~::'''~ $~~ f\~tj '~~;O;1"t~ iI"'I..l'" DINAH K. SULTANIK Notary Public, State ofTexas My Commission Expires June 09, 2007 t STATE OF NEW MEXICO COUNTY OF geTG~ftLILLl) SS: On this, the I~TH- day of ~el)"T€fJ1I3E/l ,2006, before me, a Notary Public, in and for the State of New Mexico, the undersigned officer, personally appeared SUSAN LYDECKER GillSON, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Ll1l f::. 1'YY\.n 1 ~ - Notary Public My Commission Expires: (p. ~q.;)co1 (SEAL) (SEAL) COMMONWEALTH OF PENNSYLVANIA ~1I~M1 COUNTY OF ~......, SS: ~ On this, the! day of \.~LJkb"JhlJ.i , 2006, before me, a Notary Public, in and for the Commonwealth of Pennsylvania, the undersigned officer, personally appeared MARY LYDECKER MOYER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. -~ (SEAL) My Commission Expires: (SEAL) COMMONWEALTH OF P!NNSYLVANIA Notarial Seal Naina J. Sanghvi, Notary Public City Of Harrisburg. Dauphin County My Commission Expires~. 25. 2010 Member. Pennsylvania Association of Notaries EXHIBIT A IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DMSION NO. 0076 of2006 FIRST AND FINAL ACCOUNTING OF Sherill T. Moyer, Executor For ESTATE OF GERTRUDE M. LYDECKER Date of Death: January 9,2006 Date of Appointment: January 25,2006 Date of First Complete Advertisement: February 21,2006 Accounting for the Period: January 9, 2006 . to August 30, 2006 Purpose of Account: Sherill T. Moyer, Executor, offers this account to acquaint interested parties with the transactions that have occurred. The account also indicates the proposed distribution of the Estate assets. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Sherill T. Moyer, Esquire Rhoads & Sinon LLP One South Market Square, 12th Floor P.O. Box 1146 Flarrisburg,PJ\ 17108-1146 (717) 233-5731 EXHIBIT "A" 620348.1 Estate of Gertrude M. Lydecker Receipts of Principal Inventory Value Cash and Cash Equivalents 01109/2006 Adams County National Bank Checking Acct. #188395 $ 8,754.84 General Govt Secs Money Market FD Inc. CL B (Janney Montgomery Scott Money Market Acct.) 26,768.70 Total Cash and Cash Equivalents $ 35.523.54 No. of Shares Stocks 400 3M CO COM $ 31,658.20 1,000 ARTESIAN RESOURCES CORP CLA 29,335.00 500 BANK. OF AMERICA CORPORATION COM 23,332.50 1,404 BELLSOUTH CORP COM 39,382.20 1,000 BRISTOL MYERS SQUIBB CO COM 22,690.00 Dividend at Date of Death 280.00 1,000 CISCO SYS INC COM 19,015.00 500 COMCAST CORP NEW CL A 13,585.00 2,500 EXXON MOBIL CORP COM 148,925.00 500 GENERAL ELECTRIC CO COM 17,667.50 Dividend at Date of Death 125.00 100 ILLINOIS TOOL WKS INC COM 9,000.50 Dividend at Date of Death 33.00 20 IMATION CORP COM 922.20 500 INTEL CORP COM NASDAQ - Industrial 13,150.00 (2) Receipts of Principal (Continued) No. of Inventory Value Shares Stocks 01/09/2006 200 INTERNATIONAL BUSINESS MACHS COM $ 16,763.00 500 JOHNSON & JOHNSON COM 31,360.00 300 JP MORGAN CHASE & CO COM 12,090.00 Dividend at Date of Death 102.00 300 PEPSICO INC COM 17,821.50 500 PFIZER INC COM 12,377.50 300 PROCTER & GAMBLE CO COM 17,631.00 500 SMUCKER J M CO COM NEW 22,892.50 1,000 SOUTHWEST WTR CO COM 14,605.00 Dividend at Date of Death 55.00 300 W AL MART STORES INC COM 13,756.50 500 WASHINGTON MUT INC COM 22,627.50 500 WILMINGTON TRUST CORP COM 19,982.50 Total Stocks $ 571.165.10 Par Value Bonds, Debentures & T -Bills 50,000 BA MTG SECS INC 2004-3 Mat: 04/25/2034 6.000% Fact: 0.09139926 $ 4,556.80 Interest to Date of Death 6.09 75,000 BETHLEHEM PA AREA SCH DIST G.O. SCH Mat: 09/01/2013 5% 76,999.50 Interest to Date of Death 1,333.33 45,000 BUCKS CNTY P A G.O. BDS Mat: 05/01/20145% 46,408.05 (3) Receipts of Principal (Continued) Par Inventory Value Value Bonds, Debentures & T -Bills 01109/2006 Interest to Date of Death 425.00 90,000 COCALICO SCH DIST P A LANCASTER G.O. BDS Mat: 02/15/2013 5% 93,133.80 Interest to Date of Death 1,800.00 25,000 FEDERAL NATL MTG ASSN MTN Mat: 01/12/20246% 24,660.16 Interest to Date of Death 737.50 . 50,000 FHLMC REMIC SERIES 2610 Mat: 07/15/20245.500% Fact: 0.40654198 20,156.35 Interest to Date of Death 24.80 3,000 FHLMC REMIC SERIES 2618 Mat: 05/15/2033 5.000% Fact: 0.36171522 1,049.49 Interest to Date of Death 1.21 50,000 FHLMC REMIC SERIES 2864 Mat: 09/15/20345.000% Fact: 0.78570953 39,051.34 Interest to Date of Death 43.14 25,000 FHLMC REMIC SERIES 2915 Mat: 01/15/2035 5.000% Fact: 0.60767579 14,936.22 Interest to Date of Death 16.87 15,000 FHLMC REMIC SERIES 2959 Mat: 04/15/2035 5.500% Fact: 0.72623992 10,796.10 Interest to Date of Death 13.22 10,000 FHLMC REMIC SERIES 3046 Mat: 10/15/2035 5.000% Fact: 0.9832445 9,586.63 (4) Receipts of Principal (Continued) Par Inventory Value Value Bonds, I>ebentures & T -Bills 01/09/2006 Interest to Date of Death 590.63 10,000 NEW JERSEY HEALTH CARE F ACS FI HL TH CARE Mat: 07/01/2011 7% 10,993.00 Interest to Date of Death 15.56 75,000 PENNSYLVANIA ST TPK COMMON OIL REV BDS 79,589.25 Interest to Date of Death 415.63 75,000 PENNSYLVANIA ST G.O. BDS Mat: 09/15/2009 5.125% 77,679.00 Interest to Date of Death 1,217.19 100,000 PENNSYLVANIA ST HIGHER EDL F AC REV BDS Mat: 08/01/20105.25% 106,163.00 Interest to Date of Death 2,304.17 50,000 PENNSYLVANIA ST HIGHER EDL F AC REV BDS Mat: 08/01/20075% 51,260.00 Interest to Date of Death 1,097.22 Total Bonds, Debentures & T -Bills $ 891.830.75 Miscellaneous , Loyal American Life Insurance Co. Policy #0004000630. Beneficiary, Estate. $ 5,043.03 MetLife Pension payment received after death 787.60 Refund, P A Department of Revenue, 2005 PA 40 119.00 (6) Receipts of Principal (Continued) Par Inventory Value Value Bonds, Debentures & T -Bills 01109/2006 75,000 FHLMC REMIC SERIES 3064 Mat: 10/15/20345.750% Fact: 0.97881291 $ 73,548.25 Interest to Date of Death 94.02 13,000 FNMA REMIC TRUST 2003-86 Mat: 09/25/2033 6.000% Fact: 0.4528738 5,910.79 Interest to Date of Death 7.87 50,000 GNMA P ASS- THRU X SINGLE FAMILY Mat: 11/15/20237.000% Fact: 0.08997956 4,766.78 Interest to Date of Death 33.35 25,000 GNMA P ASS-THRU X SINGLE FAMILY Mat: 12/15/20227.500% Fact: 0.02851232 762.92 Interest to Date of Death 5.69 19,000 GNMA REMIC TRUST 2001-1 Mat: 02/20/2031 6.500% Fact: 0.43722921 8,564.72 Interest to Date of Death 12.01 25,000 GNMA REMIC TRUST 2005-16 Mat: 11/20/2033 5.000% Fact: 0.98455042 23,758.43 Interest to Date of Death 27.42 20,000 GNMA REMIC TRUST 2005-54 Mat: 07/20/2035 5.000% Fact: 0.96097623 18,904.32 Interest to Date of Death 21.43 75,000 LOWER MERION TWP PASCH DIST G.O. BDS Mat: 05/15/2015 5.25% 78,352.50 (5) Miscellaneous Receipts of Principal (Continued) Inventory Value 01/09/2006 Refund, US Treasury, 2005 Federal 1040 $ 2,274.00 Total Miscellaneous. Total Inventory Total Receipts of Principal (7) $ $ S 8.223.63 1.506.743.02 1,506,743.02 Estate of Gertrude M. Lydecker Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 01/17/2006 Collection MetLife Pension payment received after death Net Proceeds $ 787.60 Carried at 787.60 02/17/2006 Sale 400 Shares 3M CO COM Inventoried at $ 31,658.20 Net Proceeds 28,980.66 $ 2,677.54 02/17/2006 Sale 453 Shares ARTESIAN RESOURCES CORP CLA Inventoried at $ 13,288.75 Net Proceeds 13,082.92 205.83 02/17/2006 Sale 128 Shares ARTESIAN RESOURCES CORP CLA Inventoried at $ 3,754.88 Net Proceeds 3,709.35 45.53 02/17/2006 Sale 124 Shares ARTESIAN RESOURCES CORP CLA Inventoried at $ 3,637.54 Net Proceeds 3,611.80 25.74 (8) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 02/17/2006 Sale 99 Shares ARTESIAN RESOURCES CORP CLA Inventoried at $ 2,904.17 Net Proceeds 2,881.55 $ 22.62 02/17/2006 Sale 99 Shares ARTESIAN RESOURCES CORP CLA Inventoried at $ 2,904.17 Net Proceeds 2,870.91 33.26 02/17/2006 Sale 1,000~hares CISCO SYS INC COM Net Proceeds $ 19,603.77 Inventoried at 19,015.00 $ 588.77 02/17/2006 Sale 500 Shares COMCAST CORP NEW CL A Inventoried at $ 13,585.00 Net Proceeds 13,048.94 536.06 02/17/2006 Sale 2,500 Shares EXXON MOBIL CORP COM Net Proceeds $ 149,820.49 Inventoried at 148,925.00 895.49 02/17/2006 Sale 500 Shares GENERAL ELECTRIC CO COM Inventoried at $ 17,667.50 Net Proceeds 16,485.43 1,182.07 (9) (10) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 02/17/2006 Sale 300 Shares PEPSICO INC COM Inventoried at $ 17,821.50 Net Proceeds 17,429.05 $ 392.45 02/17/2006 Sale 500 Shares PFIZER INC COM Net Proceeds $ 12,657.40 Inventoried at 12,377.50 $ 279.90 02/17/2006 Sale 300 Shares PROCTER & GAMBLE CO COM Net Proceeds $ 17,935.74 Inventoried at 17,631.00 304.74 02/17/2006 Sale 1,050 Shares SOUTHWEST WTR CO COM Net Proceeds $ 17,120.11 Inventoried at 14,605.00 2,515.11 02/17/2006 Sale 300 Shares W AL MART STORES INC COM Inventoried at $ 13,756.50 Net Proceeds 13,670.10 86.40 02/17/2006 Sale 500 Shares WASHINGTON MUT INC COM Inventoried at $ 22,627.50 Net Proceeds 21,176.17 1,451.33 (11) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 02/17/2006 Sale 500 Shares WILMINGTON TRUST CORP COM Net Proceeds $ 21,071.93 Inventoried at 19,982.50 $ 1,089.43 02/21/2006 Sale 97 Shares ARTESIAN RESOURCES CORP CLA Inventoried at $ 2,845.49 Net Proceeds 2,826.32 $ 19.17 02/21/2006 Sale 1,404 Shares BELLSOUTH CORP COM Net Proceeds $ 43,418.63 Inventoried at 39,382.20 4,036.43 02/21/2006 Sale 1,000 Shares BRISTOL MYERS SQUIBB CO COM Inventoried at $ 22,690.00 Net Proceeds 22,470.95 219.05 02/24/2006 Collection Loyal American Life Insurance Co. Policy #0004000630. Beneficiary, Estate. Net Proceeds $ 5,043.03 Carried at 5,043.03 (12) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 03/15/2006 Collection Adams County National Bank Checking Acct. #188395 Net Proceeds $ 3,317.53 Carried at 3,317.53 03/17/2006 Sale 500 Shares BANK OF AMERICA CORPORATION COM Inventoried at $ 23,332.50 Net Proceeds 23,129.39 $ 203.11 03/17/2006 Sale 75,000 Par BETHLEHEM P A AREA SCH DIST G.O. SCH Mat: 09/01/2013 5% Inventoried at $ 76,999.50 Net Proceeds 75,220.00 1,779.50 03/17/2006 Sale 90,000 Par COCALICO SCH DIST P A LANCASTER G.O. BDS Mat: 02/15/2013 5% Inventoried at $ 93,133.80 Net Proceeds 91,255.00 1,878.80 03/17/2006 Sale 25,000 Par FEDERAL NATL MTG ASSN MTN Mat: 01/12/2024 6% Inventoried at $ 24,660.16 Net Proceeds 23,932.50 727.66 (13) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 03/17/2006 Sale 50,000 Par FHLMC REMIC SERIES 2610 Mat: 07/15/20245.500% Fact: 0.40654198 Inventoried at $ 20,005.24 Net Proceeds 19,222.45 $ 782.79 03/17/2006 Sale 3,000 Par FHLMC REMIC SERIES 2618 Mat: 05/15/2033 5.000% Fact: 0.36171522 Net Proceeds $ 2,493.44 Inventoried at 1,049.49 $ 1,443.95 03/17/2006 Sale 50,000 Par FHLMC REMIC SERIES 2864 Mat: 09/15/20345.000% Fact: 0.78570953 Inventoried at $ 37,851.86 Net Proceeds 35,934.66 1,917.20 03/17/2006 Sale 13,000 Par FNMA REMIC TRUST 2003-86 Mat: 09/25/2033 6.000% Fact: 0.4528738 Inventoried at $ 5,897.05 Net Proceeds 5,611.91 285.14 03/17/2006 Sale 25,000 Par GNMA P ASS- THRU X SINGLE FAMILY Mat: 12/15/20227.500% Fact: 0.02851232 Inventoried at $ 743.54 Net Proceeds 591.86 151.68 (14) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 03/17/2006 Sale 50,000 Par GNMA P ASS- THRU X SINGLE FAMILY Mat: 11/15/20237.000% Fact: 0.08997956 Inventoried at $ 4,705.68 Net Proceeds 4,402.93 $ 302.75 03/17/2006 Sale 19,000 Par GNMAREMIC TRUST 2001-1 Mat: 02/20/2031 6.500% Fact: 0.43722921 Inventoried at $ 7,928.69 Net Proceeds 7,879.86 48.83 03/17/2006 Sale 25,000 Par GNMA REMIC TRUST 2005-16 Mat: 11/20/2033 5.000% Fact: 0.98455042 Inventoried at $ 22,948.01 Net Proceeds 21,765.62 1,182.39 03/17/2006 Sale 20,000 Par GNMA REMIC TRUST 2005-54 Mat: 07/20/2035 5.000% Fact: 0.96097623 Inventoried at $ 18,338.21 Net Proceeds 17,550.02 788.19 03/17/2006 Sale 50,000 Par PENNSYLVANIA ST HIGHER EDL F AC REV BnS Mat: 08/01/2007 5% Inventoried at $ 51,260.00 Net Proceeds 50,098.50 1,161.50 (15) Gains and Losses on Sales or Other Dispositions of Principal (Continue~) Net Gain Net Loss 03/17/2006 Sale 500 Shares SMUCKER J M CO COM NEW Inventoried at $ 22,892.50 Net Proceeds 19,591.15 $ 3,301.35 03/18/2006 Sale 25,000 Par FHLMC REMIC SERIES 2915 Mat: 01/15/2035 5.000% Fact: 0.60767579 Inventoried at $ 14,228.92 Net Proceeds 13,856.25 372.67 03/18/2006 Sale 15,000 Par FHLMC REMIC SERIES 2959 Mat: 04/15/2035 5.500% Fact: 0.72623992 Net Proceeds $ 9,233.75 Inventoried at 9,112.50 $ 121.25 03/18/2006 Sale 10,000 Par FHLMC REMIC SERIES 3046 Mat: 10/15/2035 5.000% Fact: 0.9832445 Inventoried at $ 9,364.19 Net Proceeds 9,113.73 250.46 03/18/2006 Sale 75,000 Par FHLMC REMIC SERIES 3064 Mat: 10/15/20345.750% Fact: 0.97881291 Inventoried at $ 70,048.48 Net Proceeds 68,967.32 1,081.16 (16) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain 03/27/2006 Sale 50,000 Par BAMTG SECS INC 2004-3 Mat: 04/25/2034 6.000% Fact: 0.09139926 Net Proceeds Inventoried at 04/05/2006 Sale 45,000 Par BUCKSCNTYPA G.O. BDS Mat: 05/01/20145% Inventoried at Net Proceeds 05/09/2006 Collection Refund, US Treasury, 2005 Federal 1040 Net Proceeds Carried at OS/26/2006 Collection Refund, P A Department of Revenue, 2005 P A 40 Net Proceeds Carried at Total Gains and Losses Net Loss $ 4,325.04 4,282.20 42.84 $ $ 46,408.05 45,332.50 $ 2,274.00 2,274.00 $ 119.00 119.00 $ Net Loss $ 1,075.55 11,317.91 $ 30,688.62 $ 19,370.71 (17) Estate of Gertrude M. Lydecker Disbursements of Principal Date Paid Amount Paid Debts of Decedent 01/18/2006 Checks clearing after death, Adams County National Bank Acct. #188395 $ 6,224.91 02/17/2006 PHI, balance due Green Ridge 1,174.17 Village Acct. #155161GRVAL Check Number 1001 03/01/2006 Graham Medical Clinic, PC 10.05 Check Number 1003 03/27/2006 Carlisle Regional Medical 912.00 Center, Balance due on Acct. #9328433 Check Number 1007 03/27/2006 Mary Moyer, reimbursement 397.50 for payment to Mountz Jewelers on decedent's behalf for silver cups and spoons for great-grandchildren Check Number 1006 03/28/2006 Andorra Radiology Associates, 60.54 P.C. Paid with Rhoads & Sinon check, estate reimbursed R&S with check 1108 Check Number 1008 03/28/2006 Cumberland Pathology 51.42 Associates, balance due Paid with Rhoads & Sinon check, estate reimbursed R&S with check 1008 (18) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent 04/03/2006 Graham Medical Clinic, PC $ 207.62 Check Number 1010 OS/23/2006 Rhoads & Sinon, 207.72 reimbursement for payment of medical expenses: Blue Mountain Anesthesia Assoc., 84.38; CRMC Anesthesia, 46.60; Green Ridge Village, for Newville Ambulance, 76.74 Check Number 1016 06/13/2006 Healing Arts Surgical 315.26 Associates Check Number 1017 Total Debts of Decedent $ 9,561.19 Funeral Expenses 03/13/2006 Egger Funeral Home, Inc. $ 1,525.00 Cremation and related services Check Number 1002 Total Funeral Expenses, $ 1,525.00 Administration Expenses 02/08/2006 Janney Montgomery, $ 75.00 termination fee 03/29/2006 Rhoads & Sinon LLP, reimbursement for probate expenses 730.00 Check Number 1009 (19) Estate of Gertrude M. Lydecker Distributions of Principal to Beneficiaries Distributions under Item II of Will: Inventory Value Distribution Value Richard A. Lydecker, Jr. 04/17/2006 Cash Check Number 1013 $ 400.000.00 $ 400.000.00 Susan Lydecker Gibson 04/17/2006 Cash Check Number 1012 $ 400.000.00 $ 400.000.00 Mary Lydecker Moyer 04/17/2006 Cash $ 51,069.50 $ 51,069.50 Check Number 1011 $75,000 Lower Menon Twp PASch Dist GO Bonds 78,352.50 77,469.00 Uncollected accrued income 590.63 590.63 $10,000 New Jersey Health Care Facs FI Hlth Care Bds 10,993.00 10,830.10 Uncollected accrued income 15.56 15.56 $75,000 Pennsylvania St Tpk Common Oil Rev Bds 79,589.25 78,596.25 Uncollected accrued income 415.63 415.63 $75,000 Pennsylvania St GO Bonds 77,679.00 77,123.25 $100,000 Pennsylvania St Higher Edl Fac Rev Bds 106.163.00 104.877.00 $ 404.868.07 $ 400.986.92 Total Distributions of Principal $ 1.204.868.07 $ 1.200.986.92 (21) 620815.1 Estate of Gertrude M. Lydecker Principal Balance On Hand Inventory Value Cash and Cash Equivalents Premier Money Market Shares - Money Market Porfolio, Acct. #5024-6519 $ 194,022.83 Total Cash and Cash Equivalents Total Balance on Hand (22) $ $ 194.022.83 194.022.83 Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions BELLSOUTH CORP COM 02/21/2006 (1,404) Shs. $ (39,382.20) Sold BETHLEHEM P A AREA SCH DIST G.O. SCH Mat: 09/0112013 50/0 01/09/2006 75,000 Par Received 03/17/2006 (75,000) Par Sold 76,999.50 (76,999.50) BRISTOL MYERS SQUIBB CO COM 01/09/2006 1,000 Shs' Received 02/21/2006 (1,000) Shs. Sold 22,690.00 (22,690.00) G.O. BDS Mat: 05/0112014 50/0 45,000 Par Received (45,000) Par Sold 46,408.05 (46,408.05) BUCKS CNTY PA 01/09/2006 04/05/2006 CISCO SYS INC COM 01/09/2006 02/17/2006 1,000 Shs. Received (1,000) Shs. Sold 19,015.00 (19,015.00) COCALICO SCH DIST P A LANCASTER G.O. BDS Mat: 02/15/2013 5% 01/09/2006 90,000 Par Received 03/17/2006 (90,000) Par Sold 93,133.80 (93,133.80) COMCAST CORP NEW CL A 01/09/2006 500 Shs. Received 13,585.00 02/17/2006 (500) Shs. Sold (13,585.00) EXXON MOBIL CORP COM 01/09/2006 2,500 Shs. Received 148,925.00 02/17/2006 (2,500) Shs. Sold (148,925.00) FEDERAL NATL MTG ASSN MTN Mat: 01/12/20246% 01/09/2006 25,000 Par Received 24,660.16 (24) Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions FEDERAL NATL MTG ASSN MTN Mat: 01/12/2024 6% 03/17/2006 (25,000) Par Sold $ (24,660.16) FHLMC REMIC SERIES 2610 Mat: 07/15/20245.500% Fact: 0.40654198 01/09/2006 50,000 Par Received 20,156.35 01/17/2006 Return of principal (50.12) 02/15/2006 Return of principal (50.37) 03/15/2006 Return of principal (50.62) 50,000 Par On Hand $ 20,005.24 03/17/2006 (50,000) Par Sold (20,005.24) FHLMC REMIC SERIES 2618 Mat: 05/15/2033 5.0000/0 Fact: 0.36171522 01/09/2006 3,000 Par Received 1,049.49 03/17/2006 (3,000) Par Sold (1,049.49) FHLMC REMIC SERIES 2864 Mat: 09/15/20345.000% Fact: 0.78570953 01/09/2006 50,000 Par Received 39,051.34 01/17/2006 Return of principal (741.45) 02/15/2006 Return of principal (183.32) 03/15/2006 Return of principal (274.71) 50,000 Par On Hand $ 37,851.86 03/17/2006 (50,000) Par Sold (37,851.86) FHLMC REMIC SERIES 2915 Mat: 01/15/2035 5.000% Fact: 0.60767579 01/09/2006 25,000 Par Received 14,936.22 01/17/2006 Return of principal (222.30) 02/15/2006 Return of principal (235.85) 03/17/2006 Return of principal (249.15) 25,000 Par On Hand $ 14,228.92 03/18/2006 (25,000) Par Sold (14,228.92) FHLMC REMIC SERIES 2959 Mat: 04/15/2035 5.500% Fact: 0.72623992 01/09/2006 15,000 Par Received 10,796.10 (25) Information Schedules - Principal (Continued) Inventory Inventory Value Value ,tributions S 2959 Mat: 04/15/20355.500% Fact: 0.72623992 $ (24,660.16) Return of principal $ (684.24) Return of principal (365.70) 20,156.35 Return of principal (633.66) 15,000 Par On Hand $ 9,112.50 (50.12) (15,000) Par Sold (9,112.50) (50.37) (50.62) S 3046 Mat: 10/15/2035 5.0000/0 Fact: 0.9832445 $ 20,005.24 10,000 Par Received 9,586.63 (20,005.24) Return of principal (65.05) Return of principal (74.17) 1,049.49 Return of principal (83.22) 10,000 Par On Hand $ 9,364.19 (1,049.49) (10,000) Par Sold (9,364.19) S 3064 Mat: 10/15/20345.750% Fact: 0.97881291 39,051.34 75,000 Par Received 73,548.25 (741.45) Return of principal (920.45) (183.32) Return of principal (646.89) (274.71) Return of principal (1,932.43) $ 37,851.86 75,000 Par On Hand $ 70,048.48 (37,851.86) (75,000) Par Sold (70,048.48) Z003-86 Mat: 09/25/2033 6.000% Fact: 0.4528738 14,936.22 13,000 Par Received 5,910.79 (222.30) Return of principal (13.74) (235.85) 13,000 Par On Hand $ 5,897.05 (249.15) (13,000) Par Sold (5,897.05) $ 14,228.92 (14,228.92) CO COM 500 Shs. Received 17,667.50 10,796.10 (26) Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions GENERAL ELECTRIC CO COM 02/17/2006 (500) Shs. Sold $ (17,667.50) GNMA PASS-THRU X SINGLE FAMILY Mat: 12/15/20227.5000/0 Fact: 0.02851232 01/09/2006 25,000 Par Received 762.92 01/17/2006 Return of principal (6.42) 02/15/2006 Return of principal (6.46) 03/15/2006 Return of principal (6.50) 25,000 Par On Hand $ 743.54 03/17/2006 (25,000) Par Sold (743.54) GNMA PASS-THRU X SINGLE FAMILY Mat: 11/15/20237.000% Fact: 0.08997956 01/09/2006 50,000 Par Received 4,766.78 01/17/2006 Return of principal (17.40) 02/15/2006 Return of principal (21.45) 03/15/2006 Return of principal (22.25) 50,000 Par On Hand $ 4,705.68 03/17/2006 (50,000) Par Sold (4,705.68) GNMA REMIC TRUST 2001-1 Mat: 02/20/2031 6.500% Fact: 0.43722921 01/09/2006 19,000 Par Received 8,564.72 01/17/2006 Return of principal (278.12) 02/15/2006 Return of principal (199.93) 03/15/2006 Return of principal (157.98) 19,000 Par On Hand $ 7,928.69 03/17/2006 (19,000) Par Sold (7,928.69) GNMA REMIC TRUST 2005-16 Mat: 11/20/2033 5.000% Fact: 0.98455042 01/09/2006 25,000 Par Received 01/17/2006 Return of principal 23,758.43 (386.24) (27) Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions GNMA REMIC TRUST 2005-16 Mat: 11/20/2033 5.000% Fact: 0.98455042 02/15/2006 Return of principal 25,000 Par On Hand 03/17/2006 (25,000) Par Sold $ (424.18) $ 22,948.01 (22,948.01) GNMA REMIC TRUST 2005-54 Mat: 07/20/20355.0000/0 Fact: 0.96097623 01/09/2006 20,000 Par Received 01/17/2006 Return of principal 02/15/2006 Return of principal 03/15/2006 Return of principal 20,000 Par On Hand ' 03/17/2006 (20,000) Par Sold 18,904.32 (172.34) (188.79) (204.98) $ 18,338.21 (18,338.21) ILLINOIS TOOL WKS INC COM 01/09/2006 100 Shs. 02/17/2006 (100) Shs. Received Sold 9,000.50 (9,000.50) IMATION CORP COM 01/09/2006 02/17/2006 20 Shs. (20) Shs. Received Sold 922.20 (922.20) INTEL CORP COM NASDAQ - Industrial 01/09/2006 500 Shs. Received 02/17/2006 (500) Shs. Sold 13,150.00 (13,150.00) ~RNATIONALBUS~SSMACHSCOM 01/09/2006 200 Shs. Received 02/17/2006 (200) Shs. Sold 16,763.00 (16,763.00) JOHNSON & JOHNSON COM 01/09/2006 02/17/2006 500 Shs. (500) Shs. Received Sold 31,360.00 (31,360.00) (28) Information Schedules - Principal (Continued) Exchanges and Stock Distributions JP MORGAN CHASE & CO COM 01/09/2006 300 Shs. 02/17/2006 (300) Shs. Inventory Value Received Sold $ 12,090.00 (12,090.00) Loyal American Life Insurance Co. Policy #0004000630. Beneficiary, Estate. 01/09/2006 02/24/2006 Received Collected 5,043.03 (5,043.03) LOWER MERION TWP P A SCD DIST G.O. DDS Mat: 05/15/2015 5.25% 01/09/2006 04/17/2006 75,000 Par (75,000) Par Received Distribution To Mary Lydecker Moyer 78,352.50 (78,352.50) MetLife Pension payment received after death 01/09/2006 Received 01/17/2006 Collected 787.60 (787.60) NEW JERSEY HEALTH CARE FACS FI HLTH CARE Mat: 07/01/2011 7% 01/09/2006 04/17/2006 10,000 Par (10,000) Par Received Distribution To Mary Lydecker Moyer 10,993.00 (10,993.00) PENNSYL VANIA ST TPK COMMON OIL REV DDS 01/09/2006 75,000 Par Received 04/17/2006 (75,000) Par Distribution To Mary Lydecker Moyer 79,589.25 (79,589.25) PENNSYLVANIA ST mGHER EDL FAC REV DDS Mat: 08/011200750/0 01/09/2006 50,000 Par Received 03/17/2006 (50,000) Par Sold 51,260.00 (51,260.00) (29) Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions PENNSYL VANIA ST mGHER EDL FAC REV DDS Mat: 08/01/2010 5.25% 01/09/2006 100,000 Par Received $ 106,163.00 04/17/2006 (100,000) Par Distribution (106,163.00) To Mary Lydecker Moyer PENNSYLVANIA ST G.O. DDS Mat: 09/15/2009 5.125% 01/09/2006 75,000 Par Received 77,679.00 04/17/2006 (75,000) Par Distribution (77,679.00) To Mary Lydecker Moyer PEPSICO INC COM 01/09/2006 02/17/2006 300 Shs. (300) Shs. PFIZER INC COM 01/09/2006 02/17/2006 500 Shs. (500) Shs. PROCTER & GAMBLE CO COM 01/09/2006 300 Shs. 02/17/2006 (300) Shs. Received 17,821.50 (17,821.50) Sold Recei ved Sold 12,377.50 (12,377.50) Received Sold 17,631.00 (17,631.00) Refund, P A Department of Revenue, 2005 P A 40 01/09/2006 Received OS/26/2006 Collected Refund, US Treasury, 2005 Federal 1040 01/09/2006 05/09/2006 SMUCKER J M CO COM NEW 01/09/2006 03/17/2006 500 Shs. (500) Shs. 119.00 (119.00) Received Collected 2,274.00 (2,274.00) Received Sold 22,892.50 (22,892.50) (30) (31) (32) Receipts of Income (Continued) FHLMC REMIC SERIES 2864 Mat: 09/15/20345.000% Fact: 0.78570953 01/17/2006 Interest on 50,000 Par $ 166.78 Less accrued portion (43.14) 02/15/2006 Interest on 50,000 Par 163.69 03/15/2006 Interest on 50,000 Par 162.93 03/17/2006 Interest on sale 86.28 $ 536.54 FHLMC REMIC SERIES 2915 Mat: 01/15/2035 5.0000/0 Fact: 0.60767579 01/17/2006 Interest on 25,000 Par $ 64.23 Less accrued portion (16.87) 02/15/2006 Interest on 25,000 Par 63.30 03/17/2006 Interest on 25,000 Par 62.32 03/18/2006 Interest on sale 32.68 205.66 FHLMC REMIC SERIES 2959 Mat: 04/15/2035 5.500% Fact: 0.72623992 01/17/2006 Interest on 15,000 Par $ 53.07 Less accrued portion (13.22) 02/15/2006 Interest on 15,000 Par 49.93 03/17/2006 Interest on 15,000 Par 48.25 03/18/2006 Interest on sale 24.19 162.22 FHLMC REMIC SERIES 3046 Mat: 10/15/20355.0000/0 Fact: 0.9832445 01/17/2006 Interest on 10,000 Par $ 41.24 02/15/2006 Interest on 10,000 Par 40.97 03/17/2006 Interest on 10,000 Par 40.66 03/18/2006 Interest on sale 21.50 144.37 (35) . Receipts of Income (Continued) FlILMC REMIC SERIES 3064 Mat: 10/15/20345.750% Fact: 0.97881291 01/17/2006 Interest on 75,000 Par $ 356.17 Less accrued portion (94.02) 02/15/2006 Interest on 75,000 Par 351.76 03/17/2006 Interest on 75,000 Par 348.66 03/18/2006 Interest on sale 181.01 $ 1,143.58 FNMA REMIC TRUST 2003-86 Mat: 09/25/2033 6.000% Fact: 0.4528738 01/25/2006 Interest on 13,000 Par $ 29.51 Less accrued portion (7.87) 02/25/2006 Interest on 13,000 Par 29.44 03/15/2006 Interest on 13,000 Par 29.44 03/17/2006 Interest on sale 15.70 96.22 GENERAL ELECTRIC CO COM 01/25/2006 Dividend on 500 Shares $ 125.00 Less accrued portion (125.00) 0.00 GNMA PASS-THRU X SINGLE FAMILY Mat: 11/15/2023 7.000% Fact: 0.08997956 01/17/2006 Interest on 50,000 Par $ 26.35 Less accrued portion (26.35) 02/17/2006 Interest on 50,000 Par 26.24 Less accrued portion (7.00) 03/15/2006 Interest on 50,000 Par 26.12 03/17/2006 Interest on sale 13.86 59.22 (36) Receipts of Income (Continued) GNMA PASS-THRU X SINGLE FAMILY Mat: 12/15/20227.500% Fact: 0.02851232 01/17/2006 Interest on 25,000 Par $ 4.50 Less accrued portion (4.50) 02/17/2006 Interest on 25,000 Par 4.46 Less accrued portion (1.19) 03/15/2006 Interest on 25,000 Par 4.41 03/17/2006 Interest on sale 2.33 $ 10.01 GNMA REMIC TRUST 2001-1 Mat: 02/20/2031 6.500% Fact: 0.43722921 01/20/2006 Interest on 19,000 Par $ 46.50 Less accrued portion (12.01) 02/21/2006 Interest on 19,000 Par 45.00 03/15/2006 Interest on 19,000 Par 43.92 03/17/2006 Interest on sale 27.27 150.68 GNMA REMIC TRUST 2005-16 Mat: 11/20/2033 5.0000/0 Fact: 0.98455042 01/20/2006 Interest on 25,000 Par $ 104.17 Less accrued portion (27.42) 02/21/2006 Interest on 25,000 Par 102.56 03/15/2006 Interest on 25,000 Par 100.79 03/17/2006 Interest on sale 53.76 333.86 GNMA REMIC TRUST 2005-54 Mat: 07/20/2035 5.000% Fact: 0.96097623 01/20/2006 Interest on 20,000 Par $ 80.80 Less accrued portion (21.43) 02/21/2006 Interest on 20,000 Par 80.08 (37) Receipts of Income (Continued) PENNSYLVANIA ST mGHER EDL FAC REV DDS Mat: 08/01/20075% 02/01/2006 Interest on 50,000 Par $ 1,250.00 Less accrued portion (1,097.22) 03/17/2006 Interest on sale 444.44 $ 597.22 PFIZER INC COM 03/07/2006 Dividend on 500 Shares $ 120.00 120.00 PROCTER & GAMBLE CO COM 02/15/2006 Dividend on 300 Shares $ 84.00 84.00 SMUCKER J M CO COM NEW 03/01/2006 Dividend on 500 Shares $ 135.00 135.00 SOUTH~STWTRCOCOM 01/20/2006 Dividend on 1,000 Shares $ 55.00 Less accrued portion (55.00) 0.00 WASHINGTON MUT INC COM 02/15/2006 Dividend on 500 Shares $ 250.00 250.00 WILMINGTON TRUST CORP COM 02/15/2006 Dividend on 500 Shares $ 150.00 150.00 Total Income Collected $ 17..523.85 Total Income Received $ 17 ..523.85 (39) Estate of Gertrude M. Lydecker Gains and Losses on Sales or Other Dispositions of Income Net Gain 03/15/2006 Collection Adams County National Bank Checking Acct. #188395 Net Proceeds Carried at $ 3.59 3.59 Total Gains and Losses No Gain or Loss $ $ 0.00 $ 0.00 (40) Net Loss 0.00 Date Paid Estate of Gertrude M. Lydecker Disbursements of Income Total Disbursements of Income $ 0.00 (41) Amount Paid Estate of Gertrude M. Lydecker Distributions of Income to Beneficiaries Distribution Value Total Distributions of Income $ 0.00 (42) Estate of Gertrude M. Lydecker Income Balance On Hand Inventory Value Cash and Cash Equivalents Premier Money Market Shares - Money Market Porfolio, Acct. #5024-6519 $ 17,523.85 Total Cash and Cash Equivalents Total Balance on Hand (43) $ $ 17.523.85 17.523.85 AFFIDA VIT Sherill T. Moyer, Executor of the Estate of Gertrude M. Lydecker, Deceased, does hereby declare under oath that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct, and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to his knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid. T/If Sherill T. Moyer, Executo Sworn to an~Scribed before me this 2&L day of J . , 2006. COMMISSION EXPIRES: (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal Yvonne R. Durham, Notary Public CIty Of Harrisburg, Oauphln County My Commission Expires Aug. 20. 2009 Member, Pennsylvania Association of Notaries EXHIBIT B ESTATE OF GERTRUDE L YDECKER Schedule of Proposed Distribution PRINCIPAL balance on hand before distributions Adjustment to Inventory due to change in value of bonds distributed in kind* Adjusted principal balance to be distributed to beneficiaries 1,395,009.75/ 3 = 465,003.25 INCOME balance to be distributed to beneficiaries 17,523.85/3 = 7,004.55 TO: RICHARD A. L YDECKER, JR. One-third share of estate, Item 2 of Will PRINCIPAL (cash) Less: previous distribution 465,003.25 400.000.00 INCOME TO: SUSAN L YDECKER GIBSON One-third share of estate, Item 2 of Will PRINCIPAL (cash) Less: previous distribution 465,003.25 400.000.00 INCOME TO: MARY L YDECKER MOYER One-third share of estate, Item 2 of Will PRINCIPAL (bonds, in kind, and cash) Less: previous distributions** 465,003.25 400.986.92 INCOME Less: income accrued to 4/11/06 on bonds distributed in kind 7,004.55 3.489.81 TOTAL PROPOSED DISTRIBUTIONS 65,003.25 7.004.55 65,003.25 7.004.55 64,016.33 3.514.74 1,398,890.90 -3,881.15 1,395,009.75 17,523.85 72,007.80 72,007.80 67.531.07 211,546.68 *Adjustment to reconcile balance on hand due to distributions at market on date of distribution: Distributions at Inventory value 1,204,868.07 Distributions at value on date of distribution, 4/11/06 1.200.986.92 Difference 3,881.15 **Valued as of date of distribution, 4/11/06. See page 21 of account. EXHIBIT "B" (REVISED) Doc. #620374 9//2006 Estate Valuation Date of Death: 04/11/2006 Valuation Date: 04/11/2006 Processing Date: 09/01/2006 Shares or Par security Description High/Ask Low/Bid 1) 7S000 LOWER MERION TWP PA SCH DIST G.O. BDS (S48270FY8) Financial Times Interactive Data DTD: 04/01/1998 Mat: OS/lS/201S 5.25% 04/11/2006 103.29200 Mkt Int: 11/lS/2005 to 04/11/2006 2) 10000 NEW JERSEY HEALTH CARE FACS FI HLTH CARE (645792NY4) Financial Times Interactive Data DTD: 06/01/1979 Mat: 07/01/2011 7% 04/11/2006 108.30100 Mkt Int: 01/01/2006 to 04/11/2006 3) 100000 PENNSYLVANIA ST HIGHER EDL FAC REV BDS (70917NDL5) Financial Times Interactive Data DTD: 02/01/1999 Mat: 08/01/2010 5.25% 04/11/2006 104.87700 Mkt Int: 02/01/2006 to 04/11/2006 75000 PENNSYLVANIA ST G.O. BDS (709141ED3) Financial Times Interactive Data DTD: 03/15/1997 Mat: 09/15/2009 5.125% 04/11/2006 102.83100 Mkt Int: 03/1S/2006 to 04/11/2006 75000 PENNSYLVANIA ST TPK COMMN OIL REV BDS (709221HA6) Financial Times Interactive Data DTD: 08/01/1998 Mat: 12/01/2010 5.25% 04/11/2006 104.79500 Mkt Int: 12/01/2005 to 04/11/2006 4) 5) Total Value: Total Accrual: Total: $353,407.23 DATE OF DISTRIBUTION VALUES OF BONDS DISTRIBUTED TO MARY LYDECKER MOYER Page 1 Estate of: Lydecker distribution Account: Bonds to Mary Report Type: Date of Death Number of Securities: 5 File ID: Lydecker, bonds to Mary 2 Mean and/or Div and Int security Adjustments. Accruals Value 103.292000 77,469.00 1,596.88 108.301000 10,830.10 194.44 104.877000 104,877.00 1,020.83 102.831000 77 ,123.25 277 . 60 104.795000 78,596.25 1,421.88 $348,89S.60 $4,511.63 This report was produced with EstateVal, a product of Estate Valuations' Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Estate Valuation Date of Death: 01/09/2006 Valuation Date: 01/09/2006 Processing Date: 09/01/2006 Shares or Par Security Description High/ASk Low/Bid 1) 75000 LOWER MERION TWP PA SCH DIST G.O. BDS (548270FY8) Financial Times Interactive Data DTD: 04/01/1998 Mat: 05/15/2015 5.25% 01/09/2006 104.47000 Mkt Int: 11/15/2005 to 01/09/2006 2) 10000 NEW JERSEY HEALTH CARE FACS FI HLTH CARE (645792NY4) Financial Times Interactive Data DTD: 06/01/1979 Mat: 07/01/2011 7% 01/09/2006 109.93000 Mkt Int: 01/01/2006 to 01/09/2006 3) 100000 PENNSYLVANIA ST HIGHER EDL FAC REV BDS (70917NDL5) Financial Times Interactive Data DTD: 02/01/1999 Mat: 08/01/2010 5.25% 01/09/2006 106.16300 Mkt Int: 08/01/2005 to 01/09/2006 75000 PENNSYLVANIA ST G.O. BDS (709141ED3) Financial Times Interactive Data DTD: 03/15/1997 Mat: 09/15/2009 5:125% 01/09/2006 103.57200 Mkt Int: 09/15/2005 to 01/09/2006 75000 PENNSYLVANIA ST TPK COMMN OIL REV BDS (709221HA6) Financial Times Interactive Data DTD: 08/01/1998 Mat: 12/01/2010 5.25% 01/09/2006 106.11900 Mkt Int: 12/01/2005 to 01/09/2006 4) 5) Total Value: Total Accrual: Total: $357,319.93 INVENTORY VALUES OF BONDS DISTRIBUTED TO MARY LYDECKER MOYER Estate of: Lydecker distribution Account: Bonds to Mary Report Type: Date of Death Number of Securities: 5 File ID: Lydecker, bonds to Mary Mean and/or Div and Int Security Adjustments Accruals Value 104.470000 78,352.50 590.63 109.930000 10,993.00 15.56 106.163000 106,163.00 2,304.17 103.572000 77,679.00 1,217.19 106.119000 79,589.25 415.63 $352,776.75 $4,543.18 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4)