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HomeMy WebLinkAbout10-31-06 REV-1500 EX (6-00) OFFICIAL USE ONLY COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUN1Y CODE ~L 0521 ____ YEAR NUMBER W I- ~~lI) OO::~ wll..O ZOO 00::....1 ll..al ll.. <( I- Z W C W o W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Evans Janet DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 5/16/2006 6/8/1926 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) REGISTER OF WILLS SOCIAL SECURITY NUMBER M SOCIAL SECURITY NUMBER 149-12-6388 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE [X] 1. Original Return D 4. Limited Estate [X] 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) L 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of death between 12.31.91 and 1.1.95) D 11. Election to tax under Sec. 9113(A) (Allach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS I- Z w o z o 0- m w 0:: 0:: o U Stanle A. Smith, Esquire FIRM NAME (If Applicable) Rhoads & Sinon LLP TELEPHONE NUMBER PO Box 1146 Harrisburg PA 17108-1146 717 -233 -5731 1. Real Estate (Schedule A) "-;;) OF:FK:IAL USE ONL Y';' <.-.".... 0.00 (1) 2. Stocks and Bonds (Schedule B) (2) 43,038.6J. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) z o i= <C ...J ::) I- 0:: <C o w 0:: 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 0.00 122,789.12 0.00 ~ ",.,j 24,254.06 8. Total Gross Assets (total Lines 1-7) (8) 7,792.82 190,081.79 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 O. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 3,248.07 11. Total Deductions (total Lines 9 & 10) (11) 11,040.89 179,040.90 0.00 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) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 179,040.90 15. Amount of Line 14 taxable at the spousal tax z rate, or transfers under Sec. 9116 (a)(1.2) o ~ 16. Amou nt of Line 14 taxable at lineal rate I- ::l !i 17. Amou nt of Line 14 taxable at sibling rate o o 18. Amount of Line 14 taxable at collateral rate )( ~ 19. Tax Due 0.00 x .0 ~(15) x .0 ~(16) x .12 (17) x .15 (18) (19) 0.00 179,040.90 8,056.84 0.00 0.00 0.00 0.00 8,056.84 20. o CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 3W46451.000 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Deced~nt's Complete Address: SlREET ADDRESS 4837 E. Trindle Road Cumberland CITY Mechanicsbur STATE PA ""~ 17055-~ Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 8,056.84 0.00 7,500.00 394.14 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 7,894.14 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 162.70 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5B) 162.70 - 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? . . . . . . . . . . . . . . . . . . . . . . . . . . " [i] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [iJ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes D D D D D!l D!l [Jg [Jg D []j No Declaration of preparer other than th personal representative is based on all information of which preparer has any knOWledge. SIGNATURE OF PERSON RESP S ~JING RETURN ADDRESS ADDRESS Rhoads po Box 1146 Harrisburg PA po Box 1146 Harrisburg PA 17108-1146 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% [72P.S'9 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9 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 retum 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. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9 9116(1 .2) [72 P.S. S 9116(a)(1)]. The tax rate imposed on the net value of transfers to orforthe use of the decedent's siblings is 12% (72 P.S. 9 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. 3W4646 1000 REV-1503 EX + (6-98) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Janet M. Evans 21 06 0521 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. 124 Shares BAKER HUGHES INC CUSIP: 057224107 Dividend accrued on 5/16/2006 VALUE AT DATE OF DEATH 10,047.72 16.12 2 2,408.748 Shares DRYDEN GOVT INCOME FD INC CL A CUSIP: 26243M103 20,883.85 3 3,232 Shares LORD ABBET INVT TR US GOV&GOVSPRA CUSIP: 543916308 8,112.32 4 76 Shares METLIFE INC CUSIP: 59156R108 3,978.60 3W4696 1.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 43,038.61 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Janet M. Evans FILE NUMBER 21. 06 0521. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. PNC Bank Checking account #51.-4026-8474 Interest accrued to 5/1.6/2006 1.1.0,544.03 5.28 2 PNC Bank Savings account #51.-3021.-2231. Interest accrued to 5/1.6/2006 2,389.44 2.56 3 Wachovia Securites Money Market account #3040-1.500 9,847.81. 3W46AD 1.000 TOTAL (Also enter on line 5 Recaoitulationl $ (If more space is needed, insert additional sheets of the same size) 1.22,789.1.2 REV-151O EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Janet M. Evans FILE NUMBER 21 06 0521 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM NUMBER 1. loo..lDE Tl-t N4ME OF TI-E TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND TI-E DATE OF "JR.l\NSFER. ATTAQ-lACQPf OF THE DEED FOR REAL ESTATE DATE OF DEATH VAlUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE Gift to Thomas D. Evans, grandson of decedent on 7/12/2005 5,000.00 100.0000 3,000.00 2,000.00 2 Ladies Diamond Ring gifted to Kristen E. Evans, granddaughter of decedent on 1/31/2006 7,500.00 100.0000 3,000.00 4,500.00 3 MetLife Annuity, contract #940029532 Owner: Decedent Beneficiary: David L. Evans 17,754.06 100.0000 0.00 17,754.06 TOTAL (Also enter on line 7, Recapitulation) $ 24,254.06 3W46AF 1.000 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYL VAN IA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Janet M. Evans FilE NUMBER 2J. 06 052J. Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1. FUNERAL EXPENSES: Mahwah Redeemer Cemetery Expenses related to burial plot 550.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 5,250.00 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 333.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. J. RESERVES: US Treasury 2006 Personal income tax J.,056.00 2 RESERVES: PA Dept of Revenue 2006 PersonaJ. income tax J.02.50 Total from continuation schedules SOL 32 3W46AG 1000 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 7,792.82 Estate of: Janet M. Evans 149-12-6388 Schedule H Part 7 (Page 2) 3 RESERVES: Cumberland County Register of Wills Reserves for additional filing fees 40.00 4 Patriot News Legal advertising 149.22 5 Cumberland Law Journal Legal advertising 75.00 6 RESERVES: Rhoads & Sinon LLP Out of pocket expenses to include: Telephone - $.55; Federal Express - $11.60; Postage - $9.00; Stock evaluation - $6.20; Copies - $9.75; Reserve - $200.00 237.10 Total (Carry forward to main schedule) 501.32 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Janet M. Evans SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 06 0521 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Kohl's Credit card expense 231. 79 2 Perfect Match Boutique 325.00 3 Kinetic Concepts 111. 37 4 Choice Nursing Medical expense 700.38 5 Verizon Utility expense 11. 69 6 Country Meadows Retirement Community Nursing home expense 1,867.84 3W46AH 2.000 TOTAL (Also enter on line 10. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3,248.07 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Janet M. Evans NUMBER I 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] David L. Evans 204 Cherokee Drive Mechanicsburg, PA 17050 MetLife Annuity, contract #940029532 Owner: Decedent Beneficiary: David L. Evans Inventory Value: 17,754.06 75% of Residue: 116,090.13 2 Kristen E. Evans Ladies Diamond Ring gifted to Kristen E. Evans, granddaughter of decedent on 1/31/2006 Inventory Value: 4,500.00 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 06 0521 AMOUNT OR SHARE OF ESTATE Son Granddaughter 133,844.19 4,500.00 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 3W46AI 1.000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed. Insert additional sheets of the same size) $ 0.00 Estate of: Janet M. Evans 149-12-6388 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Thomas D. Evans 1202 Port Elissa Landing Mid1othian, VA 23114 Gift to Thomas D. Evans, grandson of decedent on 7/12/2005 Inventory Value: 2,000.00 25% of Residue: 38,696.71 Grandson 40,696.71 ESTATE OF JANET M. EVANS SSN: 149-12-6388 DOD: 5/16/2006 FILE NO.: 21-06-0521 PENNSYLVANIA INHERITANCE TAX RETURN INDEX TO EXHffiITS Document 1. Last Will and Testament 2. Codicil to Last Will and Testament 3. Estate V al security valuation 4. PNC Bank valuation letter 620517.1 Return Reference Schedule B Schedule E .. ~APOLlTANO & NAPOLITANO COUNSELLORS AT LAW 180 E. MAIN STREET RAMSEY, N, J. .< _, ....,--'....;..:.l..._..,_.,___;._..........."...."'______~...............~.............,,'__~_"~._.__..___._~....-. o o I, JANET M. EVANS of the Borough of Ramsey in the County of Bergen and State of New Jersey being of sound and disposing mind and memory, but realizing the uncertainty of this life, and intending to dispose of all my property of whatsoever kind and nature upon my death, do hereby make, publish and declare this to be My Last Will and Testament, hereby revoking all other Wills and Codicils by me at any time heretofore made. FIRST: I direct that my just debts, funeral and testamentary expenses be paid as soon after my decease as is practicable. SECOND: All the rest, residue and remainder of my property and estate, as well real as personal, and wheresoever the same may be situate, which at the time of my death shall belong to me or be subject to my disposal by Will, I give, devise and bequeath unto my husband, David J. Evans to have and to hold the same unto his heirs, executors, administrators and assigns, absolutely and forever, whether or not there are any children hereafter born unto me or adopted by me. THIRD: In the event that my husband, David J. Evans, shall fail to survive me, I direct that my residuary estate be divided into four (4) equal parts, or shares, and such equal parts, or shares, I give, devise and bequeath as follows: (a) Three (3) equal parts, or shares, unto my son, David L. Evans, or if he shall not survive me, to his issue surviving me, equally, per stirpes. If my son, David L. Evans fails to survive me, leaving no issue surviving me, the parts or shar'es set aside herein shall lapse and shall pass pursuant to subparagraph (b) below. (b) One (1) such part or share unto my grandson, Thomas David Evans. If my grandson, Thomas David Evans, has not l NAPOLITANO & NAPOLITANO COUNSElLORS AT lAW 180 E. MAIN STREET RAMSEY, N. J. attained the age of eighteen (18) years at the time of my death, the parts or shares set aside for him I give, devise and bequeath to the Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and distributed as a separate Trust for the benefit of my said grandson in accordance with the provisions of Article Fourth hereof.. If my grandson, Thomas David Evans, has attained the age of eighteen (18) years at the time of my death, I give, devise and bequeath the share set aside herein to my said grandson and direct that it. should be paid over and distributed to my grandson as soon as reasonably practical, free of trust. If my grandson, Thomas David Evans, shall fail to survive me his parts or shares shall pass to his issue surviving me, equally, per stirpes. If my grandson, Thomas David Evans fails to survive me, leaving no issue surviving me, the part or share set aside herein shall lapse and shall pass pursuant to subparagraph (a) above. FOURTH: The Trust created under the foregoing Article of this will shall be held, administered and distributed to my grandson as follows: A. The Trustee herein shall receive, hold and manage the property as a Trust Fund, with full power to retain, sell, transfer or lease, forever or a day, and exchange all or any part of the said property as though the absolute owner thereof, and shall collect, receive and recover the rents, issues, income and profits thereof. B. During the period that the child fm: whom the Trust was created shall not have attained the age of eighteen years, such portion of the income received from the Trust Fund, or the principal, shall be used by the Trustee herein for the said child's support, maintenance and education as the Trustee shall deem best, and the remainder of such income, if any, shall be accumulated, with or without interest, until the said child shall have attained the age of eighteen -2- years. c. Upon the eighteenth birthday of the child for whom the Trust was created, the Trustee shall convey, assign, transfer and set over unto the child the entire balance, if any, of the Trust Fund remaining at that time together with any accumulated income, absolutely and forever. D. If the child dies before attaining the age of eighteen years, the Trustee shall transfer, convey and pay o,rer the principal of the Trust, as it is then constituted, to the child's executors or administrators. E. The Trustee is authorized and empowered to hold as a part of the child's trust any and all articles of tangible per- sonal property at any time forming a part thereof. The Trust:.ee shall have no duty to convert such articles to productive property, and the expenses of the safekeeping thereof, including insurance, shall be a proper charge against the Trust. F. If the Trustee, in the exercise of his :sole and absolute discretion, determines at any time not to hold or to continue to hold any property in trust, as hereinabove, provided, he shall have full power and authority to transfer and pay over such property, without bond, to the child's guardian or to the person with 'whom such person resides. G. The receipt of the guardian or other above- described person to whom any principal or income is transferred and paid over pursuant to the above provision' shall be a full discharge to the Trustee from all liability with respect thereto. FIFTH: If any of the aforementioned legatees or devisees G. shall fail to survive me for a period of thirty (30) days, I direct that he . APOLITANO & NAPOLITANO . . . COUNSELLORS AT lAW 180 [,MAIN STREET RAMSEY, N. J. -3- -.- ~.; I '. ~, ~l il,) ~': NAPOLITANO & NAPOLITANO COUNSELLORS AT LAW 180 E. MAIN STREET RAMSEY, N. J. or she shall be deemed to have predeceased me and that the provisions of this will shall be construed upon that assumption. SIXTH: All estate, inheritance, succession, legacy, transfer, and other taxes of the same nature which are payable because of D1Y death, including any interest or penalties thereon, with respect to the property comprising my estate for such tax purposes, whether such proper~r passes under this Will or outside of this Will, and whether such taxes are payable by my estate or by any recipient or beneficiary of any such propl:!rty, shall be paid entirely out of my residuary estate as part of the expenses of administration of my estate, with no right of reimbursement from any recipient or beneficiary of such property. SEVENTH: I hereby nominate, constitute and appoint my husband, David J. Evans, Executor of this my Last Will and Testament, and I direct that my said Executor shall not be required to furnish any bond or security whatsoever for the faithful performance of his duties as such Executor any law to the contrary notwithstanding. In the event that my husband, David J. Evans, shall predecease me, shall fail to qualify, die or re~;ign, then, in that event, I hereby nominate, constitute and appoint David L. Evans, Alternate Executor of this, My Last will and Testament and I direct that my said Executor shall not be required to furnish any bond or security whatsoever for the faithful performance of his duties as such Executor any law to the contrary notwithstanding. EIGHTH: In the event that my husband, David J. Evans, shall predecease me, and in the event further that my grandson, Thomas David Evans shall not have attained the age of eighteen years at the time of my death, then, in that event, I hereby nominate, constitute and appoint my son, David L. Evans, the Trustee of the Trust herein created, and I direct -4- ~.. ~ " ( ~~~, ~ NAPOLITANO & NAPOLITANO COUNSELLORS AT LAW 180 E. MAIN STREET RAMSEY, N. J. that no bond or other undertaking shall be demanded or required of my said Trustee any law to the contrary notwithstanding. IN WITNESS WHEREOF, I have on this ~ '-I qay of 0 d~ , in the year One Thousand Nine Hundred Eighty signed, sealed, published and declared the foregoing Instrument as and for My Last Will and Testament, in the presence of each and all of the subscribing witnesses, each of whom I have requested, in the presence of the others, to subscribe his name (with his address), as an attesting witness, in my presence, and in the presence of the others. WITNESSETH: d~~t hI. ~, JANET M. EVANS of five typewritten pages, including this page, was subscribed by the above-named Testatrix, Janet M. Evans, at the Borough of Ramsey, in the County of Bergen and State of New Jersey, on this '(). Ll ctlay of 0 ~~ , in the year One Thousand Nine Hundred Eighty in our presence and was at the same time and place published and declared by her to us to be her Last will and Testament, and, thereupon, we, at her request, in her presence, and in the presence of each other, did subscribe our names as attesting witnesses. NAMES 1J; {J~A lu~ RESIDENCES f.J- !Ylctft.CU~ ~e H~/ 11.8 cJ)!,-a (; liaS- DJ~ c/~ .:Lor. 1)1- /Ofu/ r(~JL-,r -5- NAPOLITANO & NAPOLITANO COUNSElLORS AT lAW 180 E. MAIN STREET RAMSEY. N. J. I, JANET M. EVANS, the testatrix, sign my name to this instrument this :J'fd day of Ocht1J..w ' 1980, and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my Last will and that I sign it willingly (or willingly direct another to sign for me), that I execute it as my free and voluntary act for the purposes therein expressed, and that I am 18 years of age or older, of sound mind, and under no constraint or undue influence. (l /- y/ \....7 ~ Jt..?7;zt., r, ,: L~..?1"~ Janet M. Evans We, the undersigned witnesses, being first duly sworn, do each hereby declare to the undersigned authority that the testatrix signs and executes this instrument as her last Will and that she signs it willingly (or willingly directs another to sign for her), and that each of us states that in the presence and hearing of the testatrix, he hereby signs this will as witness to the testatrix' signing, and that to the best of his knowledge, the testatrix is 18 years of age or older; of sound mind, and under no constraint or undue influence. 170'0 ~ Ii LJjA~h 1.;.) W~tness ~ ~ .. ~'--- J:L '. .. Witness ~ THE STATE OF NEW JERSEY) COUNTY OF BERGEN Subscribed, sworn to and acknowledged before testatrix, and subscribed and sworn to before me this ;~day of ad ~ 1980. (Seal) LA W Ul'l'lCJ:.::S "_~AIDIS,GUIDO & MA:SLAN~ 26 W. HIGH STREET · CARLISLE, PENNA. 17013 PHONE (717) 243-6222 SAIDIS, GUIDO & MASLAND 26 W. High Street Carlisle, Pa. "... CODICIL OF JANET M. EVANS I, JANET M. EVANS, of Hampden Township, Cumberland County, Pennsylvania, the within named Testatrix, do hereby make and publish this Codicil of my Last Will and Testament dated October 24, 1980. FIRST I hereby replace the Trustee appointed by paragraph Eight of the aforementioned Will from David L. Evans to CCNB Bank, N.A.. SECOND I hereby direct that said Trustee will hold that portion of my Estate in Trust for my grandson, THOMAS DAVID EVANS " until he has attained the age of twenty-two (22) years. All reference to the age of eighteen (18) in the body of the Testamentry Trust shall be amended to twenty-two (22) years of age. In all other respects I hereby ratify, confirm and republish my Last Will dated October 24, 1980 together with this sole Codicil as and for my Last Will. IN WITNESS WHEREOF, I, JANET M. EVANS, have hereunto set my hand and seal this my Last Will and Testament this /~-f;.( day of 50e.plem), er , 198 Y". QUUP~L m. ~72--J4<!__ .fanet M. Evans Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament in the presenc of us, who have hereunto subscribed our names at her request as SAIDIS, GUIDO & MAS LAND 26 W. High Street Carlisle, Pa. witnesses thereto, in the presence of said Testatrix and of each other. ~t:7 //1)"d~ V,VC -f ~~Ov!\L~ '- ADDRESS JG W /.-h:SA, / I;:~' (7<J('i C ~ Cc.s '-< '-'- l ADDREss;2Co ~0b l:hfjb 3trPct ~(A(' Ii sle I VIA [/(\13 SAIDIS, GUIDO & MASLAND 26 W. High Street Carlisle, Pa. COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND SS WE, JANET M. EVANS, ROBERT C. SAIDIS, AND MICHEL:LE L. SHEARER, the Testatrix and witnesses, respectively whose names are signed to the foregoing or attached 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 Testament and that she signed willingly and that she executed 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 witness and that to the best of their knowledge the Testatrix was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. ~' JJI &~~ J~net M. Evans, Testatrix ~ Rob t C. Saidis, Witness ~(~0; V & .1 :11 Gev12/~ Mic elle L~ Shearer, Witness SUbscribed, sworn to and acknowledged before me by JANET M. EVANS, the Testatrix, and subscribed to and sworn or affirmed to before me by ROBERT C. SAIDIS, AND MICHELLE L. SHEARER, witnesses, this I~ day of --J;O&~-.. , 1981. /"\ Ii r/7<M.-[. Ma No'E ry Public JOAN E. ~lnLV; :'~:::>:;ry Public C~,.lj('!=- i-''';!-'iC~.: .:~ -;"'; Co., Pa. N;; 'C~~;;js'sion E;;p:;-s:. Iv'iarch 23, 1992 Date of Death: 05/16/2006 Valuation Date: 05/16/2006 Processing Date: 10/20/2006 Shares or Par Security Description 1) 2408.748 DRYDEN GOVT INCOME FD INC (26243M103) CL A Mutual Fund (as quoted by NASDAQ) 05/16/2006 3) 3232 LORD ASBET INVT TR (543916308; LAGVX) US GOV&GOVSPRA Mutual Fund (as quoted by NASDAQ) 05/16/2006 4) 76 METLIFE INC (59156R108; MET) COM New York Stock Exchange 05/16/2006 5) 124 BAKER HUGHES INC (057224107; BHI) COM New York Stock Exchange 05/16/2006 Estate Valuation High/Ask Low/Bid 8.67000 Mkt 2.51000 Mkt 52.55000 52.15000 H/L 82.24000 79.82000 H/L 6) Div: 0.13 Ex: 05/04/2006 Rec: 05/08/2006 Pay: 05/19/2006 9847.81 Cash (CASH) Total Value: Total Accrual: Total: $52,886.42 Page 1 Estate of: Estate of Janet M. Evans Report Type: Date of Death Number of Securities: 5 File ID: evans Mean and/or Div and Int Security Adjustments Accruals Value 8.670000 20,883.85 2.510000 8,112.32 52.350000 3,978.60 81.030000 10,047.72 16.12 9,847.81 $16.12 $52,870.30 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) JUL-05-2006 17:33 PNCBRNK 412 768 34S8 P.01/01 ~ G PNCBAN< July 5, 2006 Shawn D. Funk Twelfth Floor One South Market Square P.O. Box 1146 lIarrisburg,PJ\ 17108-1146 RE: Estate of Janet M. Evans, deceased SSN: 149-12-6388 DOD: 5/16/2006 Dear Mr. Funk: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Account Account #5140268474 Established 10/28/1986 JANET M EVANS DOD balance: $110,544.03 + $5.28 accrued interest Savings Account Account #5130212231 Established 11/05/1986 JANET M EVANS DOD balance: $2,389.44 + $2.56 accrued interest The decedent maintained Investment Account (INV #30386971). For further information, you may contact the Brokerage Department at 1-800-762-6111. Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions 0" provide statements. If you nced assistance with any of these items, please call1-888-PNC-BANK (l~888-762-2265) or stop by your local PNC Bank branch office. Sincerely, @(1Q~ LJW~ Rachelle Wells 1~800~762-1775 P7-PFSC-04-F 500 first Ave. Pittsburgh PA 15219 Member FDIC TOTAL P. 01