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HomeMy WebLinkAbout10-25-06 REV-1500f\+(f40) w .... ",:!!:cn Ult:'" WQ.U ",00 UIt:..J Q.lD ~ .~ ~ REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 .... Z W C W U W C I DECEDENTS NAME (LAST. FIRST. AND MIDDLE INITIAL) MOCK, JANE S. 11_- -- ------ I FILE NUMBER 21 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 223-66-9257 00328 NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE SOCIAL SECURITY NUMBER REGISTER OF WILLS I D 3. Remainder Return (date of death prior to 12-13-82) ~ o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) Ten East High Street Carlisle, P A 17013 (1 ) None (2) 1,318,526.67 (3) None (4) None (5) 148,030.00 (6) None (7) 1,100,786.48 (9) 59,622.99 (10) 5,969.35 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES n ==:~\ ~\i.:'- ';:2 (8) (11 ) (12) 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) 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 1-1-95) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: AME COMPLETE MAILING ADDRESS Ivo V. Otto III, Esquire 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. (13) (14) 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)( 1.2) z 2,501,750.81 .045 (16) 0 16.Amount of Line 14 taxable at lineal rate x ;:: <( .... ::> (17) Q. 17.Amount of Line 14 taxable at sibling rate x .12 ::IE 0 U ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) .... 19_ Tax Due (19) DATE OF DEATH (MM-DD-YEAR) I' DATE OF BIRTH (MM-DD-YEAR) 102/04/2006 , 08/14/1918 I (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) I~ D ~ D 1. Original Return D 2. Supplemental Return D ~ D 4. limited Estate 6. Decedent Died Testate (Attach copy ofWIIi) 9. litigation Proceeds Received .... z W c z o Q. IRM NAME (If applicable) Martson Deardorff Williams & Otto ELEPHONE NUMBER 717/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) z o ;:: :3 ::> .... ii: <( U W It: 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7_ Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) >>BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH<< Copyright 2000 form software only The Lackner Group, Inc. ~ I ~; 1_: I,.:; L s~ '- . -"" \"-, ()\ , ;~c/\ ........ - ..;\ ...-.:J . ;...'-::.:. 2,~6'7 ,343.1's-n \'-' (j1 ...0 -~-:''''; ~.-~\ 65,592.34 2,50 1,750.81 2,501,750.81 112,578.79 112,578.79 Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS One Longsdorf Way CITY Carlisle STATE PA ZIP 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 ) 112,578.79 100,000.00 5,263.16 Total Credits (A + B + C) (2) 105,263.16 3. Interest/Penalty if applicable D. Interest E. Penalty B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 7,315.63 (5A) (5B) 7,315.63 Total Interest/Penalty (0 + 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. Make Check Payable to: REGISTER OF WILLS, AGENT 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?............................................................................................................... ....... 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? .......................... .......... ....... ..... ............... ... ......................................... .......... Yes No ~ ~ ~ 0 o ~ ~ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of pe~ury, 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN AODRESS Phil~ ck J /' ~ fJ-C Jit' SIGNATURE OF PER 3 Creek Bank Drive Mechanicsburg, PA 17055 DATE JO/]i.f-/o~. RESPONSIBLE FOR FILING RETURN ADDRESS DATE SIGNATURE OF PREPARER OTHER T Ivo V. Otto III, ES~ ADDRESS Ten East High Street Carlisle, P A 17013 DATE IO/~t//O~ ;;I~:,';:t For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)l. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (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. ~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. ~9116 1.2) [72 P.S. ~9116 (a) (1 )1. 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. ~9116 (a) (1.3)). A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ESTATE OF '. SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT MOCK, JANE S. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 2 3 4 DESCRIPTION Securities listed on Estate Valuation, File 10 1 0832.l.ml, attached hereto Securities listed on Estate Valuation, File 10 I 0832.l.ml.bonds, attached hereto 500 shares American Medical Election Bonus, of no value 94267 shares Merrill Lynch CMA Tax-exempt money market fund ! FILE NUMBER I 21 - 06 - 00328 UNIT VALUE 1.00 TOTAL (Also enter on line 2, Recapitulation) I! VALUE AT DATE OF DEATH 1,088,046.70 136,212.97 0.00 94,267.00 I 1- 1,318,526.67 '. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MOCK, JANE S. FILE NUMBER 21 - 06 - 00328 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 1 DESCRIPTION VALUE AT DATE OF DEATH 148,028.00 Interest in cottage at Cumberland Crossings 2 Visa, refund 2.00 TOTAL (Also enter on Line 5, Recapitulation) 148,030.00 . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MOCK, JANE S. i FILE NUMBER 21 - 06 - 00328 This schedule must be com leted and filed if the answer to an of ITEM DESCRIPTION OF PROPERTY ! E EATH % OF Include the name of the transferee, their relationship to decedent and the date of transfer. I DAT OF D . , EXCLUSION TAXABLE VALUE NUMBER Attach a copy of the deed for real estate. ,vALUE OF ASSET! DECD S I (IF APPLICABLE) INTEREST I , ML Retirement Plus Annuity Contract #991526603; 188,575.64 100% 188,575.64 beneficiary: Jane S. Mock Trust as amended and restated 3/20/03 2 ML Retirement Plus Annuity Contract #991526939; 261,272.97 100% 261,272.97 beneficiary: Jane S. Mock Trust as amended and restated 3/20/03 3 PHCM Plus 2003 Variable Annuity Contract #711539354 4; 144,322.13 100% 144,322.13 beneficiary: Jane S. Mock Trust as amended and restated 3/20/03 4 PHCM Plus 2003 Variable Annuity Contract #7115393555; 127,140.00 100% 127,140.00 beneficiary: Jane S. Mock Trust as amended and restated 3/20/03 5 PHCM Plus 2003 Variable Annuity Contract #7115393566; 200,116.70 100% 200,116.70 beneficiary: Jane S. Mock Trust as amended and restated 3/20/03 6 ML Retirement Plus Annuity Contract #991526524; 161,359.04 100% 161,359.04 beneficiary: Bradley Mock and Mai Lara Mock, grandchildren 7 Cash gift on 1/1/06 to Phillip W. Mock, son 12,000.00 100% 3,000.00 9,000.00 8 Cash gift on 1/1/06 to Christopher A. Mock, daughter 12,000.00 100% 3,000.00 9,000.00 TOTAL (Also enter on line 7, Recapitulation) 1,100,786.48 .. SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA ADMINISTRATIVE COSTS INHERITANCE TAX RETURN I I RESIDENT DECEDENT ESTATE OF MOCK, JANE S. I FILE NUMBER . 21 - 06 - 00328 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION I AMOUNT NUMBER I A. FUNERAL EXPENSES: ! I Hoffman-Roth Funeral Home I 2,184.14 2 Christopher Mock, burial expense 63.00 3 Kathy Petty, music for memorial service 50.00 4 Reverend James Link, gratuity for memorial service 100.00 5 Fort Myers Restaurant, reception 154.50 6 Wayne Noss Flowers, memorial service 77.38 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Martson Deardorff Williams & Otto (estimated) 55,000.00 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 I I 5. Accountant's Fees 6. Tax Return Preparer's Fees Boyer & Ritter, 2005/2006 income tax returns I 800.00 I I 7. Other Administrative Costs i I Register of Wills: Filing fee, inheritance tax return i 15.00 i 2 I Office Max, supplies 58.97 I Total of Continuation Schedule(s) 1,120.00 59,622.99 TOTAL (Also enter on line 9, Recapitulation) '. Schedule H Funeral Expenses & Adminis1rative Cos1s continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MOCK, JANE S. 3 Stock valuation reports 4 Certified mail 5 Reserved for filing fees, accounting, postage, brokerage fees i FILE NUMBER I 21 - 06 - 00328 I i I I I I Page 2 of Schedule H 115.00 5.00 1,000.00 '. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MOCK, JANE S. FILE NUMBER 21 - 06 - 00328 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION AMOUNT Diakon Lutheran, account payable, nursing home 1,538.35 2 Lead Forward, account payable for pledge 4,260.00 3 P A Dept. of Revenue, 2005 income tax 171.00 TOTAL (Also enter on Line 10, Recapitulation) 5,969.35 REV.151:S EX+ (9.00) ~ ~ SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MOCK, JANE S. FILE NUMBER 21 - 06 - 00328 NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY i RELATIONSHIP TO DECEDENT nn "'nt I AMOUNT OR SHARE OF ESTATE I. I TAXABLE DISTRIBUTIONS (include outright spousal distributions) I Bradley Mock 1381 Pitty Pat Road, Clarksville, TN 37042 I 'Grandson I ! $80,679.52 (Sch. G, Item 6) 2 Mai Lara Mock Clark Catterick Barracks, Petawawa Ontario, Canada Granddaughter $80,679.52 (Sch. G, Item 6) 3 Phillip W. Mock 3 Creek Bank Drive, Mechanicsburg, P A 17055 Son $9,000.00 (Sch. G, Item 7); 1/2 estate residue 4 Christopher A. Mock 4713 Mt. Zion Road, Frederick, MD 21703 Daughter $9,000.00 (Sch. G, Item 8) 5 Phillip W. Mock, Trustee Jane S. Mock Trust dtd 3/20/03 tho Christopher A. Mock Daughter 1/2 estate residue 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 I TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Date of Death: 02/04/2006 Valuation Date: 02/04/2006 Processing Date: 02/27/2006 Shares or Par Security Description " , 400 AMEREN CORP (023608102; AEE: COM New York Stock Exchange 02/03/2006 02/06/2006 2 ) 50 AVAYA INC (053499109; AV) COM New York Stock Exchange 02/03/2006 02/06/2006 3 ) 304 BURLINGTON RES INC (122014103; BR) COM New York Stock Exchange 02/03/2006 02/06/2006 4) 1200 CATERPILLAR INC DEL (149123101; CAT) COM New York Stock Exchange 02/03/2006 02/06/2006 Estate Valuation High/Ask 50.46000 50.37000 10.44000 10.40000 90.80000 90.62000 68.97000 68.82000 Low/Bid 49.89000 H/L 50.12000 H/L 10.23000 H/L 10.22000 H/L 89.60000 H/L 89.63000 H/L 5) Div: 0.25 Ex: 01/18/2006 Rec: 01/20/2006 Pay: 02/18/2006 67.75000 H/L 68.00000 H/L 1930 CISCO SYS INC (17275R102; CSCO) COM NASDAQ - Industrial 02/03/2006 02/06/2006 6) 235 COCA COLA CO (191216100; KO) COM New York Stock Exchange 02/03/2006 02/06/2006 7) 1400 DELL INC (24702R101; DELL) COM NASDAQ - Industrial 02/03/2006 02/06/2006 8 ) 400 EXXON MOBIL CORP (30231G102; XOM) COM New York Stock Exchange 02/03/2006 02/06/2006 9: 1200 GENERAL ELECTRIC CO (369604103; GE: COM New York Stock Exchange 02/03,'2006 02/06/2006 18.33000 18.10000 41.23000 41.00000 29.32000 29.58000 61.82000 62.61000 33.14000 32.89000 Page 1 17.95000 H/L 17.83000 H/L 40.52000 H/L 40.63000 H/L 28.69000 H/L 29.10000 H/L 61. 03000 H/L 61.65000 H/L 32.77000 H/L 32.65000 H/L Estate of: Jane S. Mock Account: 10832.1, Merrill ~ynch Rev TUA Report Type: Date of Death Number of Securities: 29 File ID: 1J832.1.ml Mean and/or Div and Int Adjustments Accruals Security 'lal ue 50.210000 20,084.00 10.322500 516.13 90.162500 27,409.40 68.385000 82,062.00 300.00 18.052500 34,841. 33 40.845000 9,598.58 29.172500 40,841.50 61.777500 24,711. DO 32.862500 :39,435.CO 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) - IH ,')l. ' {3 _J.. 'f--e n\.. ( I) 3) Date of Death: 02/04/2006 Valuation Date: 02/04/2006 Processlng Date: 02/27/2006 Shares cr Par Security Description 10 ;. 800 INTEL CORP (458140100; INTC) COM NASDAQ - Industrial 02/03/2006 02/06/2006 High/Ask 21.17000 20.85000 Low/Bid 11) Div: 0.100000 Ex: 02/03/2006 Rec: 02/07/2006 Pay: 03/01/2006 20.73000 H/L 20.50000 H/L 900 JOHNSON & JOHNSON (478160104; JNJ) COM New York Stock Exchange 02/03/2006 02/06/2006 12) 57.50000 57.56000 60 MEDCO HEALTH SOLUTIONS INC (58405U102; MHS) COM New York Stock Exchange 02/03/2006 54.70000 02/06/2006 54.51000 13) 130 MEDTRONIC INC (585055106; MDT) COM New York Stock Exchange 02/03/2006 02/06/2006 14) 500 MERCK & CO INC (589331107; MRK) COM New York Stock Exchange 02/03/2006 02/06/2006 15) 1200 MICROSOFT CORP (594918104; MSFT) COM NASDAQ - Industrial 02/03/2006 02/06/2006 16) 2 ORTHOFIX INTL N V (N6748L102; OFIX) COM NASDAQ - Industrial 02/03/2006 02/06/2006 17) 320 PEPSICO INC (713448108; PEP) COM New Ycrk Stock Exchange 02/03/2006 02/06/2006 18) 1000 PFIZER INC (717081103; PFE) COM New York Stock Exchange 02/03/2006 C2/C6/:::CC6 19\ :~cc PITXEY BCWES INC :7244791CCj PEl; COM New York S~ock Exchange 02/03/2006 02/06/2006 56.07000 55.30000 34.64000 34.29000 27.70000 27.54000 43.32000 43.99000 57.59000 57.57600 25.78000 25.32000 42.61000 43.00000 Page 2 57.02000 H/L 56.65000 H/L 52.90000 H/L 53.44000 H/L 55.07000 H/L 54.55000 H/L 33.82000 H/L 33.74000 H/L 27.34000 H/L 27.09000 H/L 42.33000 H/L 42.50000 H/L 57.10000 H/L 56.77000 H/L 25.27000 H/L 24.95000 H/L 42.01000 H/L 42.21000 H/L Estate of: Jane S. Mock Account: 10832.1, Merrill Lynch Rev TUA Report Type: Date of Death Number of Securities: 29 File ID: 10832.1.ml Mean and/or Div and :nt Adjustments Accruals security Value 20.812500 + 0.100000 20.912500 16,730.00 57.182500 51,464.25 53.887500 3,233.25 55.247500 7,182.18 34.122500 17,061.25 27.417500 32,901.00 43.035000 86.07 57.259000 18,322.88 25.330CO'c :S,33C ,:C) 42.457500 50,949.00 /) f) -I This report was produced with EstateVa1, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revislon 7.0.4) (2_/~ ) Date of Death: 02/04/2006 Val~ation Date: 02/04/2006 Processing Date: 02/27/2006 Shares or Par Security Description High/ASk 20) 1000 PROCTER & GAMBLE CO (742718109; PG) COM New York Stock Exchange 02/03/2006 02/06/2006 60.05000 59.90000 Div: 0.28 Ex: 01/18/2006 Rec: 01/20/2006 Pay: 02/15/2006 59.32000 H/L 59.10000 H/L 21 ; 244 VERIZON COMMUNICATIONS (92343Vl04; VZ: COM New York Stock Exchange 02/03/2006 31.72000 02/06/2006 31.80000 22; 400 WAL MART STORES INC (931142103; WMT) COM New York Stock Exchange 02/03/2006 02/06/2006 46.21000 45.51000 23' 13560.87 EATON VANCE INVT TR (EZPNX) PA LTD MAT C Mutual Fund (as quoted by NASDAQ) 02/03/2006 24) 869.0578 EATON VANCE TAX ADVT DIV INCM (27828G107; EVT) COM New York Stock Exchange 02/03/2006 23.13000 02/06/2006 23.08000 25) 22909 EVERGREEN PA TAX FREE FD (EKVCX) CL C Mutual Fund (as quoted by NASDAQ) 02/03/2006 26) 727.65 ING EQUITY TR (44978A541; PBTAX) CL A Mutual Fund (as quoted by NASDAQ) 02/03/2006 27: 1178.677 MERRILL LYNCH GLOBAL ALLOCATN (589939404; MDLOX) CL A Mutual Fund (as quoted by NASDAQ) 02/03/2006 28) 3366 MLWIYIELD INSD FD INC (62630E107; MYI) COM New York Stock Exchange 02/03/2006 14.79000 02/06/2006 14.77000 29: 71.315 NUVEEN FLAGSHIP MULTISTATE I . FVACX; VA M\.,W BD C Mutual Fund (as quoted by NASDAQ: 02/03/2006 Total Va:t:.e: ,otal Accrual: Total: $:,088,046.70 Page 3 Low/Bid 31.25000 H/L 31.50000 H/L 45.44000 H/L 45.05000 H/L 9.76000 Mkt 22.94000 H/L 22.91000 H/L 11.32000 Mkt 22.80000 Mkt 17.48000 Mkt 14.64000 H/L 14.67000 H/L lC.850CO Mkt Estate of: Jane S. Mock Account: 10832.1, Merril~ Lynch Rev TUA Report Type: Date of Jeath Number of Securities: 29 File ID: 10832.1.ml Mean and/or Div and Int Adjustments Accrua:s Security Va:'-le 59.592500 59,592.50 280.0C 31.567500 7,702.47 45.552500 18,221.00 9.760000 132,354.09 23.015000 20,001.37 11.320000 259,329.88 22.800000 16,590.42 17.480000 20,603.27 14.717500 49,539.11 ~0.85GOOO 773.77 $l,C87,-t66.7G $58C.CO This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If ycu have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) /J- I (:; ) ~ ) " Estate Valuation Date of Death: 02/04/2006 Valuation Date: 02/04/2006 Processing Date: 03/07/2006 Shares or Par Security :::escripticn High/Ask Lcw/Bid l' 118000 U S TREAS SEC STRIPPED INT PMT (912833KD1) Flnancial Times Interactive Data Mat: 11/15/2014 0% 02/03/2006 02/06/2006 66.74950 Mkt 66.70080 Mkt 2) 10000 ALEXANDRIA VA INDL DEV AUTH PO POLLUTN C (015309AE7) Financial Times Interactive Data DTD: 02/15/1994 Mat: 02/15/2024 5.375% 02/03/2006 100.11100 Mkt 02/06/2006 100.11100 Mkt Int: 08/15/2005 to 02/04/2006 3 ) 15000 BEDFORD CNTY VA INDL DEV AUTH REV BDS (07609PAP9) Flnancial Times Interactive Data DTD: 05/15/1999 Mat: 10/01/2020 5.1% 02/03/2006 105.41400 Mkt 02/06/2006 105.40900 Mkt Int: 10/01/2005 to 02/04/2006 15000 NORFOLK VA G.O. REF (655867CM9) Financial Times Interactive Data DTD: 06/15/1998 Mat: 07/01/2014 5% 02/03/2006 104.78500 Mkt 02/06/2006 104.78100 Mkt Int: 01/01/2006 to 02/04/2006 15000 STAFFORD CNTY VA CTFS PARTN REF COPS (85243 OBM) Financial Times Interactive Data DTD: 02/01/1994 Mat: 11/01/2009 5% 02/03/2006 101.07400 Mkt 02/06/2006 101.07000 Mkt Int: 11/01/2005 to 02/04/2006 4) 5) Total Value: Total Accrual: Total: $136,212.97 Page 1 Estate of: Jane S. Mock Account: 10832.1-bonds Report Type: Date of Death Nu~~er of Securities: 5 Flle 10: 10832.1.ml.bcnds Mean and/or Div and Int AdJustments Accruals 66.725150 100.111000 105.411500 104.783000 101.072000 252.33 261.38 68.75 193.75 $776.21 Security Va:ue 78,735.68 10,011.10 15,811.73 15,717.45 15,160.80 $135,436.76 7hlS report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If ycu have questlons, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) SC.H I) ,~ \ - + [,] -V) .?_~ ~ "Y . , ."~) '~';J,~ f,~ll il~..I."'~ .I -;1-:11 JANE S. MOCK ACCOUNT VALUATIONS AS OF 2/4/2006 ML Retirement Plus Annuity Contract #991526603 Owner: Jane S. Mock Beneficiary: Jane S. Mock Fiore Trust Contract Value as of 2/3/06: $188,575.64 * ML Retirement Plus Annuity Contract #991526939 Owner: Jane S. Mock Beneficiary: Jane S. Mock Fiore Trust Contract Value as of 2/3/06: $261,272.97 * ML Retirement Plus Annuity Contract #991526524 Owner: Jane S. Mock Beneficiaries: Bradley Mock and Mai Lara Mock - 50/50 Contract Value as of 2/3/06: $161,359.04 * PHCM Plus 2003 Variable Annuity Contract #711539354 4* Owner: Jane S. Mock Beneficiary: Jane S. Mock Fiore Trust Contract Value as of 2/3/06: $144,322.13 PHCM Plus 2003 Variable Annuity Contract #711539355 5* Owner: Jane S. Mock Beneficiary Jane S. Mock Fiore Trust Contract Value as of 2/3/06: $127,140.00 PHCM Plus 2003 Variable Annuity Contract #711539356 6* Owner: Jane S. Mock Beneficiary: Jane S. Mock Fiore Trust Contract Value as of 2/3/06: $200,116.70 * Death Claim Packets Forthcoming -- . .~{~ H r2 , . ,~ Global Private Client Group P.O. Box 841 30 West Patrick Street Frederick, Maryland 21705 301 694 7300 8007533113 FAX 301 694 7102 F TILES\DATAFILE'Est3te Planning.l0832_1 w,lI LAST WILL AND TESTAMENT I, JANE S. MOCK, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me. ITEM I: I have two (2) children whose names are PHILLIP W. MOCK and CHRISTOPHER A. MOCK (herein referred to as "my children"). I have two grandchildren (the children of my son, Phillip W. Mock), whose names are BRADLEY F. MOCK and MAl LARA MOCK. ITEM II: I direct that all my legally enforceable debts, funeral expenses, and administrative expenses be paid from my estate, as soon as practicable after my death. ITEM III: Notwithstanding the provisions of the foregoing ITEM II hereof, in the event that my Executor shall determine that there is insufficient cash, or equivalent in marketable securities, in my probate estate to satisfy the administrative and other expenses, debts and taxes chargeable against my said probate estate, my Executor is directed to certify the amount of any such deficiency to the then acting Trustee serving under the provisions of the AMENDED AND REST A TED TRUST OF JANE S. MOCK created by me this date, for the purpose of securing funding of such deficiency from the assets of the Trust Fund existing under the said AMENDED AND RESTATED TRUST OF JANE S. MOCK. ITEM IV: I bequeath any automobiles or motor vehicles I may own at my death, my personal effects, such household goods if any as may be my individual property, and other tangible personal property of like nature (not including cash or securities), together with any existing insurance thereon, to my children as are living on the thirty-first day after my death, to be divided between them with due regard for their personal preferences in as nearly eq ual shares as practical and as they shall mutually agree. I direct that any of the foregoing articles not selected by my children or about which there is no agreement shall be sold at public or private sale by my Executor, and I further direct that the net proceeds thereof shall be administered and distributed as a part of the / residue of my estate. Page I of 4 Pages ./.. /- :lL. i [Initials] ITEM V: I give, devise and bequeath all the rest, residue and remainder of my estate to my Trustee under a certain inter vivos Trust Agreement heretofore created this date naming myself and my son, PHILLIP W. MOCK, as Trustees, and my grandson, BRADLEY F. MOCK, as alternate Trustee, to have and to hold, in trust, for the uses and purposes and subject to the terms and provisions thereof. ITEM VI: I hereby direct that all estate, inheritance, succession and other taxes imposed or payable by reason of my death, together with interest and penalties thereon, if any, with respect to all property comprising my gross estate for death tax purposes, shall be paid as provided in the inter vivos Trust referred to above. ITEM VII: I nominate, constitute and appoint my son, PHILLIP W. MOCK, as Executor of my estate. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my grandson, BRADLEY F. MOCK, to act in such capacity. ITEM VIII: I direct that my Executor shall not be required to file any bond in any jurisdiction to secure the faithful performance of his duties, nor shall he be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. ITEM IX: I authorize and empower my Executor, in his sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property differcnt in kind from any other share; to employ agents, attorneys and proxics and to delegate to them such power as my Executor considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Page 2 of 4 Pages /</~. / [Initials] Executor shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. ',' ) J I' ,:,' ,', " IN WITNESS WHEREOF I have hereunto set my hand and seal this If" ~;~/. '. day of ,,~) ,~ I). SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed o\t{" na~, es a~itn esses thereto, in the presence of the said (Tes~atr:ix, a, r Q, f eaCh,' ',\other. ' , ,\ \ ) ,I I ~\ , '\ I' .-- '/, / ' , I , ,I," .- " \ . ,'..",-<-->,/ - "".: J Page 3 of 4 Pages COMMONWEAL TH OF PENNSYL VANIA ) : SS. COu~TYOFCUMBERLAND ) We, Jane S. Mock, Ivo V. Otto III, and ( I I ", ',' I"~ ( ",,, , - ) /\ ),)(4y-_, , the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. IK~~ subscribed and sworn to before me by Ivo V. Otto III and 1, --"'\ ,I'! the witnesses, this ,At " " day of /}(,0. ,~{'f/.._ , .)t' { ~ Subscribed, sworn to and acknowledged before me by Jane S. Mock, the Testatrix, and /~ I ,- /1", ( "[1,' ( I , /'\' I ':) ': "/ ) I ~ , '1'-:'--1/7' " I ".''LLf-- Y /'C(I'f_i).-" Notary Public / i NOTARIAL SEAL J CORAlNE l. MYERS NotMv Public I , Carlisle Born, CumberiandCouiity J ~~~!l..I.Pires May 27, 2003 Page 4 of 4 Pages f FlL[S' D.-\TAFlLE' b(at~ pl;lnl~:l~g\ i CS32- i Ir.;Sf AME\'DED AND RESTATED TRuST OF JANE S. ~fOCK MADE and entered into this'" '.\ day of ) i \ . , "', , 2003, by and between JA0JE S. ~fOCK (fonnerly known as Jane S. Mock Fiore) of 75 Magaw Avenue, Carlisle, Cumberland County, Pennsylvania (hereinafter referred to as "Settlor"), and JANE S. .\10CK and PHILLIP W. MOCK of34 East Pomfret Street, Carlisle, Cumberland County, Pennsylvania (hereinafter referred to as "Tmstee(s)"). WHEREAS, Settlor has previously established a certain tmst by Jane S. Mock Fiore Tmst dated the 15th day of July, 1996; and WHEREAS, Settlor wishes to amend and restate such Tmst. NOW, THEREFORE, intending to be legally bound hereby, Settlor and Tmstee(s) agree that such Tmst is hereby amended and restated and Tmstee( s) shall hold and manage such property held in such Tmst, as well as any other property that is a part of the Tmst or that may be added to the Tmst for the following uses and purposes: ARTICLE I Settlor has two (2) children whose names are PHILLIP W. MOCK (referred to herein as "Settlor's son") and CHRISTOPHER A. MOCK (referred to herein as "Settlor's daughter") Settlor's son and daughter are referred to herein collectively as "Settlor's children", Settlor has two grandchildren (the children of Settlor's son, Phillip W. Mock), whose names are BRADLEY F. MOCK and MAl LARA MOCK. ARTICLE II The Tmstee(s) shall collect the income from the Tmst Estate and shall pay all proper charges and expenses. The net income of the Tmst Estate after pay111ent of all such charges and expenses shall be held, administered and invested by the Tmstee(s), to be distributed, together with the net income and such accumulated income and corpus, as hereafter provided. All dividends payable in shares of stock on the corporations declaring the dividend shall be treated as principal without regard to the number of shares payable. /\RTICLE III During the lifetime of Settlor, this trust may be revoked by Settlor by giving five {5) days written notice to the Trustee(s) hereunder, and in the case of such revocation, all the propeliy then held in the trust shall be distributed to Settlor. -1- During the lifetime of Settlor, this trust may be altered or amended by agreement between Settlor and the Trustee(s) hereunder. ARTICLE IV During the lifetime of Settlor, the net income of the trust, if any, shall be paid to or for the benefit of Settlor in quarterly installments, and the principal of the trust, if any, or any portion of the principal, shall be paid as Settlor, or someone acting legally on Settlor's behalf, may demand. Even though Settlor is not adjudicated incompetent, if Settlor is under a legal disability or because of mental or physical disability Settlor is, in the opinion of the Trustee(s) hereunder, unable to make reasoned demands for amounts from the principal, the Trustee(s) hereunder shall pay for Settlor's benefit such amount from the principal as may be necessary to maintain for Settlor a standard of living approximately equal to that maintained by Settlor during Settlor's lifetime, and to meet Settlor's expenses arising from ill health, or invalidism. ARTICLE V Upon the death of the Settlor, the Trustee shall consult Settlor's Executor following the death of the Settlor with respect to the adequacy of assets in the probate estate of the Settlor to meet Settlor's debts, expenses of last illness, funeral expenses, administration expenses and estate, inheritance, transfer or other succession or death taxes assessable upon Settlor's estate. Should there be insufficient cash or its equivalent in marketable securities in the probate estate of Settlor to satisfy such charges and costs, then upon written certification of Settlor's Executor as to the amount of such deficiency, the Trustee shall meet the deficiency from the assets of the Trust, either by distribution of the appropriate amount to the said Executor, or by direct payment of such charges and costs to the respective claimants. ARTICLE VI Upon the death of Settlor, the principal and undistributed income, ifany, shall be distributed in the follo\ving manner: A. Fifty percent (50%) thereof shall be further held in trust for Settlor's daughter, CHRISTOPHER A.~10CK, as provided under ARTICLE VII hereof. B. Fiftypercent (50%) thereofshaIl be distributed to Settlor's son, PHILLIP \V. MOCK. In the event he shall predecease or fail to survive Settlor, thcn his sharc shall be distributed or held in trust as provided under ARTICLE VIII hereof. -2- ARTICLE VII The Trustee for the purposes of this ARTICLE VII shall be PHILLIP W. yIOCK. In the event that he shall be unable or unwilling to serve, then the Trustee shall be BRADLEY F. :MOCK. The Trustee shall hold the property designated for the benefit of Settlor' s daughter, CHRISTOPHER A. yIOCK, as follows: A. The Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying expenses incident to the management of the Trust, shall use and apply as much of the income as may be necessary in the sole discretion of the Trustee for the health, maintenance and support of Settlor's daughter. The Trustee shall have the further discretion to invade the principal of such share for such purposes, however, the Trustee is cautioned with regard to the distribution of any income or principal, it being the intention that the trust established herein for the benefit of Settlor's daughter benefit only Settlor's daughter and no other person or entity. B. Upon the death of Settlor's daughter, the principal balance hereunder, and accumulated income, if any, shall be distributed to Settlor's son, PHILLIP W. MOCK. In the event he shall predecease or fail to survive the said CHRISTOPHER A. MOCK, then such principal balance and accumulated income shall be distributed or held in trust as provided under ARTICLE VIII hereof. ARTICLE VIII The Trustee for the purposes of this ARTICLE VIII shall be BRADLEY F. MOCK. The Trustee shall hold the property designated for the benefit of the issue of Settlor's son, PHILLIP W.MOCK, in equal shares, as follows: A. The Trustee shall forthwith divide the trust estate into equal shares to create one share for each of the issue of Settlor's son, each of whom is herein referred to as a "beneficiary." Each share shall be held as a separate trust and disposed of as follows: The Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the management of the trust, shall use and apply so much of the income and principal as may be necessary in the sole discretion of the Trustee tor the support, well-being and education of the beneficiary thereof B. At such time as a beneficiary shall attain the age of thirty (30) years, the Trustee shall distribute such beneficiary's share to such beneficiary, absolutely. In the event any beneficiary shall -3- fail to attain the age for distribution of his or her share hereunder and shall be survived by issue, then his or her share shall continue to be held by the Trustees for such issue and distributed to them per stirpes as each shall attain the age of thirty (30) years. In the event any beneficiary shall fail to attain the age for distribution of his or her share hereunder and shall not be survived by issue, then his or her share shall continue to be held or distributed, as appropriate, by the Trustees to the surviving beneficiary. ARTICLE IX No part of the income or principal of the property held under this trust or trusts subsequently created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and the principal to the parties herein designated, as their interests may appear, without regard to any attempted anticipation, pledging or assignment by any beneficiary of these trusts, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ARTICLE X In addition to the powers conferred by case law, by statute, and by other provisions hereof, the Trustee(s) and their successors, shall have the following discretionary powers applicable to all property held by it which powers shall be effective without order of any court and shall exist until final distribution: A. To retain any property of any nature received for whatever period it shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, common trust funds, securities, accounts, certificates of deposit (including, but not limited to, stocks, bonds, common trust funds, securities, accounts or certificates of deposit of any trustee) or other property, real or personal, as the Trustee(s) shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; C. To sell, transfer, exchange or othenvise dispose of, any part of said propcr1y, tor cash or on tC1l11S, publicly or privately, or to lease, even for a tCll11 exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the -4- proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any tmst hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the corpus of the Tmst, or the income therefrom, all debts, claims, taxes or similar charges; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and the Trustee(s), in their absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; 1. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; 1. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which Settlor is a part at thc time of her death; L. To compromise claims; ,\1. To continue for whatC\'lT period of time as the Trustee(s) shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as Settlor could have acted while living; N. To employ agents, attomeys and proxies and to delegate to them such pO\ver as my -5- personal representative and Trustee(s) consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; O. To do all other acts in the judgment of the Trustee(s) necessary or desirable for the proper management, investment and distribution of Settlor's trust. ARTICLE XI In the event the Trustee, PHILLIP W. MOCK, shall be unable or unwilling to continue to serve as Trustee, then and in that event BRADLEY F. MOCK shall serve as successor Trustee for the remaining life of Settlor. ARTICLE XII This trust shall be administered and interpreted 111 accordance with the laws of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, Settlor and Trustees have hereunto set their hands and seals the day and year first aforesaid. Witness:.",':.-\, ~*:;.l ) 1 I I ' , "f' SETTLOR: j '("/ <: ,/f . Jane S. Mock " , '/,/ { r/ . r:,/y"-. (SEAL) , . -~, ~", , ' , ""/)} 1?-~'/rL~T I, TRUSTEES: J ( iI, , I ~.'; + ',' ,',,~- ',~ \ Jane S. Mock I , -) , / )1/ (:---::'~;'.~,(SEAL) ,~ ~'\,~"I'~ , . . <., . ":---- -'~ ",\ - --- . ~~......;. ~~ ;uJ/ (SEAL) Phillip W., ock -6- COMMO~WEAL TH OF PENNSYL VA~IA ) :SS. COG0iTY OF CUMBERLA~ ) On this, the <' day of / I:,;, (l t , ~)( (, , before me, the undersigned officer, personally appeared Jane S. Mock, known to me to be the person whose name is subscribed to the within instmment as Settlor and Tmstee, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. / '~..:--- ,'. I..' ''\/ . ., (/ Notary Public '~.-'.-. ..-_""".....,...... .~<.J"___ ._..... ...............""'. '''"''''<_,..-.. '_"""'.'.__ ____..., ':OT.\RIAl :-,tAl : '~Ci=iAINE L. MYEPS.'Jotary MJbIicI I r;arthife Bot'/) Cu:;.berlandCountvl '. .~~!Y,Q9~:~j~~:~~: ,::~~:~~_y.ay 27, 200~ COMMONWEALTH OF PENNSYLVANIA ) :SS. COUNTYOFC~fBERLAND ) On this, the' if .. t'day of ) / ,; " /'. ,. .','.. , , before me, the undersigned officer, personally appeared Phillip W. Mock, known to me to be the person whose name is subscribed to the within instmment as Tmstee, and acknowledged that he executed the same for the purposes therein contained. IN WIT;\,ESS \VHEREOF, I hereunto set my hand and notarial seal. ~otary Public I ._-----.,_.~,....~...... '-.....--..------...- ~ilF ,:';'AL ~Z.u .----, COR!1JNE l.' iYtPS.- 'Iota ~ . i ca.rlIS/e.sorr: CU~'.'~rl.a n!!1)' ftJt>>c~ ,\'y r.Cnrr - ,. '. dCoun I 1 J,. . '.-,' . '.. r" 'I 27 I " .. "'lllv;n 2 3 -, .... :~!_~ -7-