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HomeMy WebLinkAbout11-16-06 ,q-~--T'-'-'-- , --",- jan M. Wiley David J. Lenox Timothy j. Colgan Christopher J. Marzzacco THE WILEY GROUP Attorneys at LaW" November 15,2006 Wiley, Lenox, Colgan & Marzzacco, P.c. Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 In Re: Estate of Clayton B. Sheaffer, Jr., deceased File Number 21-06-00754 Dear Register: David E. Hershey Bradley A. Winnick Thomas M. Clark Enclosed for filing please find an Inventory, the inheritance tax return in duplicate, and the status report with regard to the above captioned estate. Also enclosed is a check in the amount of $4,115.66 representing the tax due, and a check in the amount of $30.00 representing the filing fee. Please return the recording receipts to my attention in the enclosed envelope. Thank you for your cooperation. Sincerely, ~ Dawn Gladfelter/Le /dg encl. (') ~o ,,- ::n CQ -0 ': :;J;P ;:_~ ~~. m ,-. ::n (:15:::;;<:; C)O ':) C) 11 cc ; ::IJ ::n-l ):> ......, = = c:ro Z C) ...;::: 0"\ -0 :x: - .. C) n l~' reo,! C) C) (~ r'n CJ C,,) -"\ -q - C) ,'" ,n ':/) C) '; j 130 W. Church Street, Suite 100 . Dillsburg, PA 17019 . Phone: (717) 432-9666 · (800) 682-4250 · Fax: (717) 432-0426 Offices in Harrisburg · York · Carbondale www.wileygrouplaw.com << REV.1SOO EX + (8-00) REV-1500 OFFICIAL USE ONLY * COMMONWEALTH OF PENNSYLVANIA FILE NUMBER DEPARTMENT OF REVENUE INHERITANCE TAX RETURN !1 06 00754 DEPT. 280601 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT COUNlY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ... Sheaffer, Clayton B. Jr. 196-14-3885 z w DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DO-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE 0 W 08-23-2006 06-05-1923 REGISTER OF WILLS 0 w (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 0 w lO:~'" uii!lO: wA.8 :z:i.. UA.ID A. <( [!J 1. Original Retum o 4. Limited Estate [!J 6. Decedent Died Testate (Attach copy of WilQ o 9. Litigation Proceeds Received o o o o 2. Supplemental Retum 4a. Future Interest Compromise (dale of death after 12-12.a2) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal PovertY Credit (date of death between . 12-31-91 and 1-1-(5) o 3. Remainder Return (dale of death prior to 12-13.a2) o 5. Federal Estate Tax Return Required 1 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) . , .~..." '\ ;.,~~,.~." ~ _ 'i ..:. ~~ ff.;7(',;;y 'v,':'::'e,' -.:; q"? ''', ":..;~~"" ~w " f~l~.:'~;," 1" .*": .: up:~~~~~~g:r~~ + '. . ~J, ..,' "lj ". .' ~ ,...t',t :~ .'< J '. ~ ) I ~ <~ A'-..J,YI ",~,,t:ct'.I,, ~,J~ "-'h,~.t"' [~;;-,,,~. ,~.JT!} .''... J,:<J;~~)..,..j;.~J:.~f~0k1:~..t~~~~ " t- ill Q z l? II) ~ o u NAME David J. Lenox FIRM NAME (If applicable) The Wiley Group, PC TELEPHONE NUMBER 717 -432-9666 OFFICIA~SE ONLY ....-- = Xl '- J c:T' rTl Co __ C-J S. :0 ..... (~ c.O .0 c::> TJ 'n --r (") <.: t.:::J ;2-25~ ' (1 , ,- "" :z:: ::0 "" CJ ,~ (J) 7' C") ~'jS)9 -U =8 ,',.] 0 r I::ll: c'j r )C [-'-1 ,- ~ r- ' -0 ___ C/) ':-;'r.~ )> ...... . (8) 122,442.67 (11) (12) (13) (14) 21,336.57 101,106.10 10,000.00 91,106.10 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o j:: :s :) ... 0:: c( o W 0:: 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) 0 Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) COMPLETE MAILING ADDRESS 130 W. Church Street DiIIsburg, PA 17019 (1) 100,720.85 (2) 13,917.56 (3) None (4) None ------- (5) 3,484.23 (6) None (7) 4,320.03 (9) (10) 20,846.00 490.57 0.00 3,987.27 120.00 225.00 4,332.27 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Copyright 2002 fonn software only The Lackner Group, Inc. 15.Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) z or transfers under Sec. 9116(a)(1.2) 0 (16) i= 16.Amount of Line 14 taxable at lineal rate 88,606.10 x .045 ~ :) D. 17.Amount of Line 14 taxable at sibling rate 1,000.00 x .12 (17) :liE 0 0 18. Amount of Line 14 taxable at collateral rate 1,500.00 .15 (18) >< x ~ 19. Tax Due (19) Fonn REV-1500 EX (Rev. 6-00; ~ , . Decedent's Complete Address: STREET ADDRESS 23 S. St. John's Road CITY Camp Hili ISTATE PA IZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 4,332.27 216.61 Total Credits (A + B + C) (2) 216.61 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnteresVPenalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 4,115.66 4,115.66 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. ~ ~ ~: ~::::~ ~h~:::i~~:~s:~::s~;.~~~.I~.~~~.~~~.~~~:.:~.~~~~~~~.~.~.~.~.~~~:~~:::::::::::::::::::::::::::::::::::: ~ d. receive the promise for life of either payments, benefrts or care?............................................................. [!J 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?...................................................................................................................... [!J 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<jwy, I declare that I have examined this return, including accompanying schedules and statements, and to tha best of my kn<M1edge and belief, ft Is true, COITllCI and COl\'1ll8l8. DecIaralion of preparer other than the personal representative Is based on an information or which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN ADDRESS James B. Sheaffer o o [!J [!J 274 N. Cherry Point Road Okatie, SC 29909 DATE I r/trl' 111/y~v IC/ty~; ADDRESS 25 S. Sl Johns Road Camp Hill, PA 17011 ADDRESS 130 W. Church Street Dlllsburg, PA 17019 For dates of d ath 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)]. 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 exemDt 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 ofthe child is 0% [72 P .5. ~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)]. 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. .. LAST WILL AND TESTAMENT OF CLA YTON B. SHEAFFER, JR. BE IT REMEMBERED, that I, CLAYTON B. SHEAFfER, JR., of 23 S. St. John's Road, Camp Hill, Cumberland County, _Pennsylvania, being of.sound mind, memory and understanding, do make, publish and declare this as and for my Last Will-and Testament, hereby revoking and making null and void any and all Wills and Testaments and writings in the nature thereof made by me at any time heretofore. ITEM 1: I direct that all my just debts and funeral expenses be paid as soon after my demise as may be convenient. ITEM 2: I specifically devise my residence at 23 S. S1. .Tohn's Road, Camp Hill, Pennsylvania to my sons, James-B. Sheaffer and Daniel L. Sheaffer, Sr. In the event Daniel L. Sheaffer, Sr. should predecease me, his share of the residence shall be devised to his wife, Janet M. Sheaffer and, in the event James B. Sheaffer shall predecease me, his share of the residence shall be devised to Daniel L. Sheaffer, Sr. ITEM 3: I specifically bequeath Fluffy the cat and all his belongings to Barbara Sheaffer. I bequeath the following amounts to the named persons and organizations: $5,000.00 to Calvary United Methodist Church located in Dillsburg, Pennsylvania. in memory of my wife, Mary E. Sheaffer; 1 RECORDED OFFICE OF REGISTER OF WILLS 2006 AUa 24 PM 1:00 CLERK OF ORPHAN'S COURT CUMBERLAND CO., P A ~ $5,000.00 to God's Missionary Church located in Camp Hill, Pennsylvania., in my memory and in memory of my wife, Mary E. Sheaffer; $500.00 to Tammy Emeigh; $.1,000.00 to Carl Sheaffer and Shirley Sheaffer, or the survivor of them, in thanks for all the good things they made for my family;. $1,000.00 to Sam Swab and Mary Swab, or the survivor of memo Any specific bequest which fails for the prior death or dissolution of the named beneficiary shall lapse and be added to my residual estate. ITEM 4: All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, whether it be real, personal or mixed, including property over which I have a power of appointment, I give, devise and bequeath in equ81 shares unto my sons, James B. Sheaffer and Daniel L. Sheaffer, Sr. In the event Daniel L. Sheaffer, Sr. should predecease me his share of the residual estate shall be distributed to his wife, Janet M. Sheaffer and, in the event James B. Sheaffer sh8.II predecease me his share of the residual estate shall be distributed to Daniel L. Sheaffer, Sr. ITEM 5: I direct my hereinafter named Executors to pay all inheritance, estate, succession and legacy taxes of whatsoever nature and kind, to which my estate or the transfer of any property passing hereunder or otherwise passing by reason of my demise, may be subject and to charge such taxes against my residuary estate, it being my intention that none of the aforesaid taxes, either federal or state, on any property required to be included in my gross estate, under the 2 provisions of any state or federal law now in force or hereafter enacted, shall be prorated among the persons interested in my estate to whom such property is or may be transferred or to whom any benefit accrues. ITEM 6: I appoint my sons, James B. Sheaffer and Daniel L. Sheaffer, Sr., as Co- Executors of this my Last Will and Testament. Should either of the named co-executors predecease me, fail to qualify, cease to act, or renounce probate, then the remaining co-exeClltor may serve alo.ne withollt necessitating a replacement for the failed "appointn'lent. ITEM 7: I direct that my Executors or their successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. . ITEM 8: My Personal Representatives shall have the following powers in addition to those vested in them by Law and by other provisions oftrus, my Last Will and Testament, exercisable without court approval, and effective until distribution of all property: 1. To retain any or all of the assets of my estat~, real or personal, without restriction to investments authorized for Pennsylvania fiduciaries, as they from time to time may deem proper, without regard to any principal of diversification or risk. 2. To invest in all forms of property without restriction to investments authorized for Pennsylvania fiduciaries, as they from time to time may deem proper, without regard to any principal of diversification or risk. 3. To sell at public or private sale, to exchange, or to lease for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they from time to time may deem proper. 4. To allocate receipts and expenses to principal or income or partly to each as they from time to time may deem proper. 5. To borrow money from persons or institutions, themselves included, and 3 to mortgage or pledge any or all real or personal property as they in their sole discretion shall choose, without regard to the dispositive provisions of this instrument. 6. To compromise any claim or controversy asserted by or against my estate or trust estate. 7. To make distribution in cash or in kind or partly in cash and partly in kind, and in such manner as they may determine, and at valuations finally to be fixed by them. IN WITNESS WHEREOF, I have hereunto set my hand.and seal this 31st day of October, 2005. o~ / I / t , ~~ ~{~~.' ~. ,V 4 COMMONWEALTH OF PENNSYLVANIA . . . : SS COUNTY OF YORK We, Clayton B. Sheaffer, Jr., David J. Lenox, Esquire and Julie A. Rudy, the Testator and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly (or . willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed this Last Will and Testament as witness and that to the best of their knowledge the Testator was at the time eight"1,8) years of age or older, of sound mind and . . .under no constraint or undue influence. . . C Sworn to and subscribed .sf: before me this .31 day of o chJW ,2005. ~:::;:llwA'J .d&. dfdLO NOTARY PUBLIC MY COMMISSION EXPIRES: COMMONWEALTH OF PENNSYlVANIA Nf::i;:;.~; St:-..t5 s, '~"(; (;,~,d~.;", ;\!:~ty Public Uli'$'_llll"p 51;'10. \'.~.s; Ultnty. MyColl'tn~ Exj:lites May 17, 2009 Member. Pennsylvania Asaoclatlof! of Notaries COMMONWEALTH OF PENNSYLVANIA NoIariaI Seal S. Dawn Gladfelter, NotaIy Public 0II.1sburg Boro, York ColJ1ty My Commission Expires May 17. 2009 Member, Pennsylvania Association of Notaries .s REV-485 EX + (3-04) ~_ ( · 'WJ}' COMMONWEAlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 17128-0601 SAFE DEPOSIT BOX INVENTORY Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCiAl INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE FILE NUMBER &-(57:;- '6 Ko (7l./l (CITY) ca VIA -~co (STATE) (ZIP CODE) P/7 / cJl/ elL 511 eo {'-fer I ,5'1' , (CITY) 5 - S..f. ~ k Vi "5 K () ac2 La ~ ;Lt. il NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT TH BOX OPENING a. (NAM~7 a ~ e s: 5 ~ e C( ,/\1 er (RElATIO~~ '-J /5. T! (STREET NAME) ~ ~ /J (CITY) :2 7</ ..0. C~ef(' t-b .',--t'-cX a. l b. (NAME) ,. '\ ~ (RELATIONSHIP) I5c>cPe0-'1 /Z1. u..o, e '1 );SU/7 "- (STREET NAME) . . '- l.EITY) g-41 TCCA/"Z? (.'-' Chvrc?' <?d v/ (/~ ~d c. (NAME) _ f'-r (RELATIONSHIP) '-./ e l"""t .I e ;SP.A k. . (STREET NAME) D (CITY) S-C>06 LOv:<;. e: Y. r-,W ~a.-'l'(: ~ . NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED jSTATEl / (ZIP CODE) 70 II (STATE) C. (NAME) ./1 ~ ( v v' e.-- ..:> el' .s; I~+- Fe u ~/' a. (NAME) . 1/ C' 5' a /J'1l.lf:. / ' ,:)t-<Jet..{ J, . (STREET ADDRESS) / ~ -; 9' Ic~ r? .> 'f'I ~ VI". (CITY~ ~ ~J ( ( ~ATE) . NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY b tt v: cP -3, Le/l o)c ~~AM~ ~ a'So '?o ~. D.q..-'l'c el L . 5l~C{ Ii (> r. ~ r . (STREET ADDRESS) -d ~ 5'. 51.vc>h..., e:~ N.II t2/)a/ ~TATE) I~ WAS A WILL IN THE BOX? 0 YES NO 'fyes, b. Name and address of personal presentative, If named in the will (NAME) (STREET NAME) (CITY) (STATE) (ZIP CODE) c. Name and address of attorney, if any (NAME) (STREET NAME) (CITY) (STATE) (ZIP CODE) (1) (2) (3) (4) (5) (6) (7) (8) ITEM NO. SAFE DEPOSIT BOX INVENTORY Page INSTRUCTIONS of -', The Department is authorized under federal law , 42 U.S.C. ~ 405(c), to use the decedent's Social Security number in administering this state tax law. The Department uses Social Security numbers to establish a decedent's identity and ensure proper credit for tax payments. Cash: Report total only. Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock. Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, Le., jointly held, payable on death, etc. Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. All other contents. ITEM DESCRIPTION .L PRINT TITLE 1116/~ t' !;r ~'$ 4!c ~/2S/()t. o Executor(trix) 0 Administralor(lrix) stale Representative iii Joint owner of safe deposit box NOTE: Attach additional 8'12" x 11" sheet(s) if necessary or use duplicates of this page of form. , , Rev-1102 EX+ (....) *' SCHEDULE A REAL ESTATE COMolONWEALlH OF PENNSYLVANIA INHERITANCE TAX RET\JRN RESIlENT DECeDENT Sheaffer, Clayton B. Jr. FILE NUMBER 21-06-00754 ESTATE OF All nal property owned 8OIe1y or as a t1Inant In common IIIUlIt be nportecl at fair market value. Fair market value Is defined as the price et which property woUd be exchanged beIw8en a wIing buyar and a wiling aelIer, naIther being compelled to buy or sen, both having reasonable knowledge al the ~ facts. Real property which Is jolnlly-own8cl with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Sale of property situate at 23 S. St. Johns Rd., Camp Hill, PA: VALUE AT DATE OF DEATH 100,000.00 2 Tax proration due estate from sale of property: 720.85 TOTAL (Also enter on LIne 1, RecapItulation) 100,720.85 (If more space Is needed. additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) A. Settlement Statement U.S. Department of Housing and Urban Development ~ ,r OMB Approval No. 2502-0265 B. T of Loan 1.0 FHA 2.0 FmHA 3.0 Conv. Unlns. G.F1Ie_ 4. 0 VA 5. 0 ConY. Ins. 7.Loon_ 8. Mor1pge~ Case_ C. Note: ThIs form Is furnished to give you a statement of actual setIlement costs. Amounts paid to and by the seUfement agent are shown. Items maOOld "(p.o.c.)" were paid outside closing; they are sI10wn here lor Informational purposes and not Included In the totals O.llImoond__"_ E._ond_.,_ F.___.oIL...- CHARLes L MILLI!R. .JR. .JAMES a. SHl!AfFeR INTeGRITY BANK DANieL L SHI!AfFI!R 45 SOUTH weST AVENUE CO-EXECUTORS OF ESTATE OF 3345 MARKET STREET SHIRI!MANSTOWN PA "17011 CLA YTOM 8. SHEAFFER CAMP HILL PA 17011 G. Pnlporty '--tGn H._Agent TAX PARCEL NO. 13-24-0799-097 MURREL R. WAL T1!RS III, ESQUIRE 23 S. ST. JOHNS ROAD _oi_ l. 511_ 0tl\0 CAMP HILL PA 17011 54 EAST MAIN STREET 11/612008 MECHANICSBURG PA 17055 DlIburHrrW1I o.le I.ol: IlIock: 11/612008 J. Summery of llotTower's Tnmsactlon 100. Gross Amount Due From Borr_ K. Summary of S.I...... Transaction 400 Gross Amount Oua To Sall.r 101. Conlracl sales """" 1 00,000.00 401. ConIIlIcI sales nllee 100,000.00 102. Penronal- 402. Personal nmnNfv 103. S.t1lemllntch8taes 10 bomlwerlllne 14001 2,834.00 403. 104. 404. 105. 405. Adlustm.nta for _. Deld bv ..1I.r In advanc. _Ids for t....... oald bv setler In advanc. 106. CltvIlllwl1taxe. to 406. CItvItDwn taxes to 107. CountY taxes tt/lll2OO6 10 12/31/2l106 64.10 407. Countv taxes 111612006 to 12/3112006 64.10 106. Assessments 10 406. A............ms 10 109. SCHOOL 11/ll12OO6 to 6I3O/2lI07 807 A3 409. SCHOOL 111612006 10 6130/2007 607.43 110. SEWER 11/ll12OO6 10 12/3112006 49.32 410. SEWER 111612006 to 12/3112006 49.32 111. 10 411. to 112. Ie 412. to 113. Ie 413. Ie 114. 10 414. 10 115. 10 415. 10 120. Gross Amount ou. From 8cIrT_ 103,554.85 420. Gross Amount Due To SalI.r 100,720.85 200. Amounts P.1d Bv Or In 88M1f Of Borrower 500. Reductions In Amount 0.. To Saller 201. DeDOsltoreameslmanev 10 000.00 501. Excess dtltloaIl 1...lnstruCllansl 202. PrtncIDaI amount of new Ioanl.1 80,000.00 502. SattlemenIdw'lHts to sallerlllna 1400) 2,090.75 203. ExI.Uno Ioan'sl Iaken ._ 10 503. Eldattnoloanlsl Iakan sublect to 204. 504. PIlYllll of IIrst ........a"" Io8n 205. 505. P- of second mollml<le loan 206. 506. 207. 507. 208. 508. 209. 509. Ad"-enta for _. unottld bv ..ller AdIustm.nta for ltema uoD8ld bv .ell.r 210. CI~taxes to 510. CIIvIIown taxes 10 211. Counlv taxes to 511. CountYtaxe. Ie 212. Assessmen1S 10 512. Assessments to 213. 10 513. 10 214. to 514. to 215. 10 515. to 216. 10 516. to 217. 10 517. to 218. Ie 518. to 219. 10 519. Ie 220. Total Paid BylFor Borrower 90,000.00 520. Total Reduction Amount 0... Saller 2,090.75 300. Cash At S.lIlement FromfTo Borrower 800 Cash At SatIlam.nt ToIFrom Seller 301. Gro.. AmolA'1I due from bonower INne 1201 103,554.85 801. Gross IIITIOlllII due to saller lllna 420) 100,720.85 302. Less amount....... IwIrnr bonower IUne 220\ 90.000.00 802. Les. reducUons In amL due saller (line 5201 2,090.75 303. Cash !XI From o ToBorro_ 13,554.85 803. C.h 1:&1 To o From Seller 98,630.10 SUBSTITUTE FORM 1099 SELLER STATEMENT The InlormaUon contalned In Blocks E. G. H. and I and online 401 {or,lIne 403 and _lis Impoo1ant llaX Infamallon and I. being furnished to Iha Inlemal Revenue Setvtce. 1f)OU IIl8 required to ale. relum, . negligence penelty or _ uncUol1 will be Imposed on )OU If this Item Is required to be reported and Iha IRS delerm/nes lhal R has not -. reported. It thls real astaltlla )OUI" pr1ncIpal residence. ale Form 2119, Sale or Exchange of Pl1I1cIpaI ResIdence, for aoy gain, wItII )OUr Income Ia. retum; lor _ transacUons, comp!etelha applicable parts of Form 4797, Form 6232 and/or SchaduIa 0, Form 10401. You are required to provide Iha SeUlemant Agent (named above) wlth your ccxract blxpayer ldenUllcaUon number. 1f)OU do not provide Iha SeUlttm8f1l Agent w11h your correct wepayer ldanUflcaUon number. )OU may be subjecllo clYN or afmlnal penalties Imposed by law. llllder penalUes Of peljury, I certify Ihat Iha number shcMn on this slalement Is my correct taxparer identification number. (So/let's Slgnaluntl L Settlement Charaes 700. Tala! Sa'~'oker's Commission baaed on Dl'lce $ 100,000.00 G .,.- 0.00 Paid Rom Paid From Division of Commission (lne 7001 as follows: 8omlwer's Seller's 701. $ 10 Funds AI Funds AI Selllemenl Selllement 702.. $ 10 703. Corrvnlsoton oald at SelIIament 704. 8QO. Items Pavable In ContwctIon WI1h loan 801. Loan OrtalnaUon Fee 80,000.00 % 802. Loan DIscount 80.000.00 % 803. ADDralsal Fee ID 804. Credit Reoort lo 805. Lande(s InsORCtlon Fee 806. Marlaa"" Insurance AnaIIr.a1IDn Fee ID 807. Assumallon Fee 808. DOCUMENT FEE INTI!GRITY BANK 300.00 809. COMMITMENT FEE INTEGRITY BANK 400.00 810. FLOOD SEARCH FEE INTEGRITY BANK 15.00 8". 812.. 813. 900. Items Raoul,ed Bv Lenda' To Be Paid In Advance Exdude last day In cales - lne 901 901. Interestfmm 10 lilS Idav 902. Marlaaae Insurance Premium !of monlhs to 903. Hazatd Insurance PremIum !of veers ID 904. VIl8rs ID 905. monlh monIh month month monIh month month 1100. TIlle CharaeII 1101. SellIementordootnolee ID 1102. Abstract or lIlIe search ID 1103. TIlle examlnatlon ID 1104. TIlle Insurance binder 10 1105. Documenl Drepera1lon 10 DAVID ... LENOX. ESQ. IP.O.C.) 1108. No\aIv fees 10 CASH 15.00 1107. AlIDmeV's lees 10 lInc1udes above Items numbers: 1 1108. TItle Insurance ID MURREL R. WALTERS III, ESQUIRE 923.00 /Includes above Items numbers: 1101.1104,1008 PENN ATTORNEYS nTLE INS. CO. I 1109. Landefs "'"""""a S 80,000.00 Endrs. 100, 300 & 8.1 1110. Qwne(s cova""'" S 100.000.00 1111. 1112. 1113. CLOSING PROTECTION LETTER 35.00 54.50 ; Releases 93.00 1 000.00 a $ $ 1,000.00 23.00 1300. AddltJonal Sallfament CharQeS 1301. Survev to 1302. Pest InsoectJon to 1303. 1304. SEWERlTRASH .10/1/06-12/31/08 LOWER ALLEN TOWNSHIP 90.75 1305. 1306. HARDY'S AUCTION 1.000.00 1307. 1308. FEDERAL EXPRESS RETURN MTG PKG TO INTEGRITY BANK 30.00 1400. Total Sa_Charges lente,on 1__ 103, secUon J-and 502, SecIIon K) 2.834.00 2.090.75 CERTIFICATlON I have carefUly __ the HUD-l SeQlement SlaI8IlIent and lD \he best of my knowledge and belief. K Is a true and accurate slaternanl of all receipts and dlsbUrsamenls on my account or by me In lhls lraneacllon. I further certify..lhall;':' received a copy of tIie HUD-~ ~ ~ Bonower .JAMES B. S I!AFFER CHARLES L MILLER, .fRo } ~ h FFE 1 S Stal8ment which I have prepared Is a true and accurate lICCClUIl Df \he funds which were received and have been or witt 1he _ of thls transacllon. ;f/A . v~j ~ f...-.. SelIlementAgent ' CJ b Dale MURR . WAL RS III, ESQUIRE WARNING: K Is a clime Ie knowingly maka false sta_1S \0 the united SlaleS on thIS or any DIher similar form. Pena/1fes upon convlctlon can IncIuds a flne and Imprlsoom&nL For detal1s sse: T1Ile 18 U.S. Cods Section 1001 and SeclIon 1010. Seller Bonower U.I. GCMII8IEIIT PIIInIG DfftCE: fill t.M4-245 Rev-1M3 EX+ (S-II, . SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INtERITANCE TAX RETURN RE8IDeNT DECEDENT Sheaffer, Clayton B. Jr. FILE NUMBER 21-06-00754 ESTATE OF All property /OInt1y-ownecl wlth right of sulVlvorshlp must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Manulife Finaicial Corporation: 32.98 13.917.56 TOTAL (Also enter on Line 2, RecapItulation) 13.917.56 (If more space is needed, additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule B (Rev. 6-98) Mellon Investor Services P.O. Box 3333 South Hackensack, NJ 07606 October 7, 2006 . Mellon TIIE WILEY GROUP ATIN DAVID J LENOX 130 W CHURCH STREET SUITE 100 DILLSBURGPA 17019 rompany I MANULIFE ame FINANCIAL -/ CORPORATION Account ISHEAFFER-CLAY -!QOO I Key Control ./' 1200610030004299 --- I Number Telephone 1800-249-7702 I Number RE: ESTATE OF CLAYTON SHEAFFER JR j Dear Mr. Lenox: Thank you for your inquiry regarding the re-registration of shares. Our records indicate this account held 422 shares as on August 23, 2006. The closing price of stock on same date was $32.98 per share. This letter contains instructions for transferring shares from an account when the owner(s) is deceased and the estate has been probated. If you cannot locate the stock certificate(s), or if the estate has not been probated, please call the toll-free nurober shown above to obtain further,information ~d requirements. . ......... 50 Shares or Less More than 50 un to 250 Shares More than 250 Shares Submit items 1 through 3 Submit items 1, 2, 3 and 4 Submit items 1 through 5 or Submit items 1, 2, 3 and 5 Required Items 1. Cmnpleted Transfer of Stock OWnership form signed by the Executor or Authorized Representative. 2. The original st€?ck certificates (if applicable). 3. Iriheritance Tax Waiver (if applicable). If the deceased owner resided in one of the follo~g states, please obtain an Inheritance Tax Waiver from the state's Tax Department Office. AL, cr, IN, MT, NC, NJ, NY, OH, OK, RI, SD, TN and Puerto Rico. 4. A certified copy, with original signature and s€fal affixed, ofthe Certificate of Appointxnent.ofExecutor(s) dated With one year of the transfer. " , ' , . " '" .:. ,', , 5. Medallion Signature Guarantee on Stock Ownership form. , Note: All submitted documents will be kept as part of the permanent record of transfer and will NOT be returned. Please be sure you keep a copy for your records. Sendth,ereqllired items to: . " , 'First ClasslRecistered/Certified Mail. Mellon Investor Services' ',. ", POBox3310 'South Hl:\ckensackNJ 07606 Ovemight/Exnress Mail (onlv) Mellon mvestot'SerVices '. ,- " , 480 Washington Blvd., 27th Floor , Jersey City, NJ 07310 " Visit In~estor ServiceDirect@ atwww.melloninvestor.comlisdto sign up for Mlink, a secure server enabling you to view information or perform various transactions on your account. Sincerely, Mellon Investor Services . . Rev-1508 EX+ (8.88) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA NERlTANCE TAX RETURN RESIDENT DECEDENT Sheaffer, Clayton B. Jr. FILE NUMBER 21-06-00754 ESTATE OF Include the proceeds ollitigalion and the date the procaeds _ I8C8iv8d by the estate. All property Jolnlly-ownecl with the right of aurvlvonohlp must be dlacloaad on ac:hecIule F. ITEM NUMBER DESCRIPTION 1 Insurance refunds: VALUE AT DATE OF DEATH 415.72 2 Members 1st FeU Savings: 2,429.01 3 Personal property sale proceeds: 639.50 TOTAL (Also enter on LIne 5, RecapItulation) 3,484.23 (If more space is needed. additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule E (Rev. 6-98) ReY-1'110 EX+ (IJaI *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMllNWEALTH Of' PENN8Y\.VANIA INHERITANCE TAX RE1\JRN RE81DeNT DECEDENT Sheaffer, Clayton B. Jr. FILE NUMBER 21-06-00754 ESTATE OF ThIs sdleduIe must be compIeled end filed lithe __to Bny otqueslions 1lhrough 4 on the reverse side of the REV-1500 COVER SHEET Is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH 'Mo OF DECO'S EXCLUSION TAXABLE NUMBER INCLUOE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE. 1 Members 1st FCU IRA: 4,320.03 4,320.03 TOTAL (Also enter on Line 7, Recapitulation) 4,320.03 (If more space is needed, additional pages of the same size) Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA.1500 Schedule G (Rev. 6-98) .:$t. :MEMBERS1~t: ~8,1E({~i.~rr;Orr.~l~ : \.'l> Rossmoyne 5000 Louise Drive Mechanicsburg PA 17055 Inquiries Call: 717-795-5100 Acct XXXXXXX456 Eff: 09/06/06 Tlr: 0539 ESTATE OF CLAYTO Date: 09/06/06 Time: 3:51pm Deposit to CHECKING 11 Prev Ba1: Mount: New Bal: Seq: Chk hId rls 09/15/06 due to New Account 1,377.32 205.00 1,582.32 *555280 205.00 Check Received ~ n...LltIJtl ::P'''S. ~1,.M\l Authorized by 10 Source: o Drv Lie o SigCard o Known o Other ~ j...",c !((."..V"\ ESTATE OF CLAYTON B SHEAFFER :1\(EMBERS.lst: f~~i.~ lll),(f.QriI~: RosslI1oyne 5000 Louise Drive Mechanicsburg PA 17055 Inquiries Call: Acct KXXXXXX280 Eff: 09/21/06 Tlr: 0797 .:st: 717-795-5100 SHEAFFER,CLAYTON Date: 09/21/06 Time: 3:46pm Deposit to CHECKING 11 Prev Bal: Amount: New Bal: Seq: 959.09 56.50 1,015.59 *555227 Check Received Authorized by ID Source: o Drv LL10 o SigCard ().. o Known o Other ..01 CLAYTON B SHEAFFER 8J;<'~~ R~c'-t 1vt~ ~ ~:$t: MEMBERS1~: flfl)'E.({~l. ~ l:lpn:. .OOlOfC: : Rossmoyne 5000 Louise Drive Mechanicsburg PA 17055 Inquiries Call: 717-795-5100 Acct XXXXXXX260 Eff: 09/15/06 Tlr: 0797 SHEAFFER,CLAYTON Date: 09/15/06 Time: 12:50pn: Deposit to CHECKING 11 Prev Bal: Amount: New BaI: Seq: 804.87 154.22 959.09 i635396 Check Received ~ :r::h~. ~ft.tVLd Authorized by 10 Source: o Drv Lie o SigCard n Known o Other CLAYTON B SHEAFFER REGULAR SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner IRA SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Beneficiary Estate of: CLAYTON B. SHEAFFER, JR. Date of Death: August 23, 2006 Social Security Number: 196-14-3885 ~lm MEMBERS 1st FEDERAL CREDIT UNION 194280 -00 06/09/2000 $2,427.32 $1.69 $2,429.01 None 194280 -11 06/09/2000 $.00 $.00 $.00 None 194280 -10 06/09/2000 $4,319.56 $.47 $4.320.03 Mary E. Sheaffer (deceased) ~ 7gCREDlTUNION Denise A. Wolfe ~ Insurance Services SU~isor September 28. 2006 5000 Louise Drive . P.o. Box 40 . Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 . www.members1st.org b-Smre ryCG0 DefJOSTr f72rT1/Il ~J<J[;. :St: :MEMBERS.l~. (-B';1U~I.~IDPl:f"Ql\I~ : RossMoyne 5000 Louise Drive Mechanicsburg PA 17055 Inquiries Call: 717-795-5100 Acct XXXXXXX456 Eff: 10/06/06 Tlr: 0797 ESTATE OF CLAYTO Date: 10/06/06 Time: 9:18am Deposit to CHECKING 11 Prev Bal: Amount: New Bal: Seq: 8,794.04 639.50 9,433.54 1642422 Check Received Check Received Check Received Check Received Check Received Check Received Check Received Check Received Check Received Check Received 58.50 12.00 38.00 22.00 27.00 36.50 24.50 155.00 234.00 32.00 Authorized by ID Source: o Drv Lic o SigCard o Known o Other ESTATE OF CLAYTON B SHEAFFER RJ:It.It1S1 EX+ (ft.99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEAlT1-l OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sheaffer, Clayton B. Jr. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-00754 ESTATE OF ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 12,454.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees The Wiley Group, PC 3,597.75 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 Daniell. Sheaffer, Sr. (reimbursement for probate cost) 260.00 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative Costs 4,534.25 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 20,846.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-film EX+ (I-te) *' SCHEDULE H-A FUNERAL EXPENSES continued COMMClNWEALni OF PENN8Y!.V_ INHERITANCE TAX RETURN RElllDENT DECEDENT ESTATE OF Sheaffer, Clayton B. Jr. FILE NUMBER 21-06-00754 ITEM NUMBER DESCRIPTION AMOUNT 1 Daniel L. Sheaffer, Sr. (reimbursement of funeral expenses): 4.000.00 2 Gingrich Memorials (grave marker, stone, engraving): 2.008.00 3 Myers Funeral Home (balance of funeral goods and services): 6.446.00 Subtotal 12.454.00 Copyright (c) 2002 fonn software only The Lackner Group, Inc. Form PA.1500 Schedule H-A (Rev. 6-98) Rev-f&o2 EX+ (8118) '* SCHEDULE H.87 OTHER ADMINISTRATIVE COSTS continued ~lHOF l'eNNS'I\.VANA NiERlTANCe TAX RETURN RESIDENT DECEDeNT Sheaffer, Clayton B. Jr. IFILE NUMBER 21-06-00754 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland Law Journal (estate advertising): 75.00 2 Jenny Middlekauff (nursing care for Mr. Sheaffer before death): 2.000.00 3 Members 1st FeU (estate checks): 9.95 4 Real Estate closing - Seller's costs: 2.090.75 5 Register of Wills (filing fee): 30.00 6 Sonia Freeman (cleaning house): 100.00 7 The Sentinel (estate advertising): 202.37 8 UPS Overnight Packages: 26.18 Subtotal 4.534.25 Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA.1500 Schedule H-B7 (Rev. 6-98) Rev.1's12 EX+ (e-fa) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ~1HOFPeNNSVlV_ INHERITANCE TAX RETURN RESIIleNT DEceDENT ESTATE OF Sheaffer, Clayton B. Jr. FILE NUMBER 21-06-00754 Includ. unrelmburslld mlldlca' .xpen.... ITEM NUMBER DESCRIPTION 1 Hershey Medical Center: VALUE AT DATE OF DEATH 57.75 2 Metro Medical SErvices: 3 Nationwide: 4 Nationwide: 5 PA American Water Co.: 6 PP&L: 7 Spirit Physician Services: 43.90 54.67 58.67 41.92 223.66 10.00 TOTAL (Also enter on Line 10, Recapitulation) 490.57 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) RE'I1-1S1~ EX+ (too, '* SCHEDULE .. COMMONWEAlTH OF PENNSYlVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sheaffer, Clayton B. Jr. 21-06-00754 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not Ullt TRlateefsl I. TAXABLE DISTRIBUTIONS [include outright sfrousal Clistributions, and ransfers under Sec. 9116(a)(1.2)] 1 Shirley Sheaffer Sister-in-Law 500.00 PA 2 Tammy Ebaugh Friend 500.00 644 Fickes School Road York Springs, PA 17372 3 Carl Sheaffer Brother 500.00 41 Oneida Road Camp Hill, PA 17011 4 Daniel L. Sheaffer Son Fifty percent of 25 S. St. John's Road residuary Camp Hill, PA 17011 estate 5 James B. Sheaffer, Sr. Son Fifty percent of 274 N. Cherry Point Road residuary Okatie, SC 29909 estate See continuation schedule attached Continuation 1,000.00 Total 2,500.00 Enter dollar amounts for distnbutions shown above on lines 5 through 18, as appropnate. on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See continuation schedule(s) attached 10,000.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 10,000.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) ~ J ~ SCHEDULE ~ BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Clayton B. Sheaffer Jr. 196-14-3885 08/23/2006 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ~$$$) 6 Mary Swab PA Friend 500.00 7 Sam Swab PA Friend 500.00 Total 1,000.00 1 ~ ... ~ Rev-1H2 EX+ (6-18) *' SCHEDULE .1-118 CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS continued COUMONlIIlEALlH OF Pl!NNSVLVAMA INIERITANCE TAX RET\JRN _DECEDENT Sheaffer, Clayton B. Jr. FILE NUMBER 21-06-00754 ESTATE OF ITEM NUMBER 1 DESCRIPTION Calvary United Methodist Church, Oillsburg, PA: AMOUNT 5,000.00 2 God's Missionary Church, Camp Hill, PA: 5,000.00 Subtotal 10,000.00 Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA-1500 Schedule J-IIB (Rev. 6-98) I 'J" ":l '" ~~o~- 0',00 '" ('\J ,,- 00 .... Ii"' Li" l'O ..... CD 0.. :> o z . (k +: . +: LLl o o () 101.I 0 e: '" tf) 2 ;!:Oo \I'l -It o "^-c C. .,'w ~ O~ :::I .. :E o If"l '" N~N ~..... ~ .....,.... N (- ) I ~ {jI) :s ~ .:I t: :s ~ ~ u ; C& =OOtrl {jI) :s ~.. ~~{jI)= ~U:s~ ~'Cj< 't;~t:~ ... 't: :s .. ~~~~ -;; ,Qa U .~ .. ~ 't: tf:s== ~uou ~ ~ 0 0 0 ~ c.: .l!! . '3 0"1 ~! x 0 V) ... 0 u . R c:: u (j)'" ... (!) ~ ~~ --I N ~~ N & . .... V) , >-~ ..c.~ ~E ~~ I: ::;) ~.~ ~ ~ ::;)-0 ..c...!!! U7: ~ .0 00 ~ ~ "0 0 ~ U M ~