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HomeMy WebLinkAbout01-08-07 REV-1500 EX (6-00) OFFICIAl USE ONLY ~L COUNTY CODE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER YEAR 00031_ _ _ NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ STRAYER DAISY ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ 12/26/2005 10/27/1918 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) C w SOCIAL SECURITY NUMBER 188-12-5460 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ~~lI) Ua::~ wo..U :J:~ Uo..iiI 0.. c( [XJ 1. Original Retum D 4. Limited Estate D 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Retum D 3. Remainder Retum (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 Retum Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes D 1 D. Spousal Poverty Credit (dale of death between 12-31-91 and '.1-9S) D 11. Election to tax under Sec. 9113(A) (Attach 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 D- III W II:: II:: o U ROBERT F STRAYER FIRM NAME (If Applicable) 361 CRISWELL DRIVE BOILING SPRINGS, PA 17007 TELEPHONE NUMBER 717-448-2348 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortg ages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Ov.ned Property (Schedule F) (6) 0 o Separate Billing Requested i= ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ::) (Schedule G or L) l- e: 8. Total Gross Assets (total Lines 1-7) <( 0 W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 0:: 10. Debts of Decedent, Mor1gage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) c-=-) -0 -y.. -''' 149,900 394,996 o 61,000 84,595 o = <Iitf1C1Al USE ONL '\C., Co -..... ;:~o '-~~~ t8 -~ ,'~/"; >< I CO 1. Real Estate (Schedule A) (1) 2 _ Stocks and Bonds (Schedule B) (2) :j ~Ij --1 w O? 40,322 730,813 1 2. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for v.tlich an election to tax has not been made (Schedule J) 35,208 695,605 o 14. Net Value Subject to Tax (Line 12 minus Line 13) 695,605 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax z rate, or transfers under Sec. 9116 (a)(1.2) o i= c( 16. Amount of Line 14 taxable at lineal rate I- ::l ~ 17. Amount of Line 14 taxable at sibling rate o U 18. Amount of Line 14 taxable at collateral rate >< ;:': 19. Tax Due o 695,605 o o x.O L(15) x .0 45 (16) x .12 (17) o 31,302 o (19) o 31,302 x .15 (18) JXl 20. ~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SUR.ETO ANSWER ALL QUESTIQNS ON RE:VERSESIDEAl\IDR.ECHECK MATH < < 3W46451.000 Decedent's Complete Address: SlREET ADDRESS 28 CIRCLE DRIVE CITY I STATE I ZIP CARLISLE PA 17013- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 31,302 o 30.000 1,589 Total Credits (A + 8 + C) (2) 31.589 3. Interest/Penalty if applicable D. Interest E. Penalty o o TotallnteresUPenalty (D + E) (3) 0 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) 287 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 A. Enter the interest on the tax due. (5A) 0 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 0 Make Check Pa able 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? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. IX] 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. Under penalties of perjury. I declare that I have examined this retum. indudi accompanying schedules and statements. and to the best of my knowledge end belief, it is true, correct and complete. Declaration of preparer other th an the personal repres ive is d on a information of which preparer has any knowledge. SPONSIBLE FOR Yes No D D D D og og og ~ [Jg og DATE 361 CRISWELL DR SIGNA}fE OF PREPARER OTHER THAN REPRESENTATIVE ~-'0~ -t~ ADDRESS BOILING SPRINGS, PA 17007 DATE , I~ ;)'7 POBOX 668 CARLISLE, PA 17013 iBii+__1 llMl - ~ ~ 11.1&' ~ 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. 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. 99116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disdosure 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. 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. 99116(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. 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 1.000 REV-'S02 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER DAISY W. STRAYER 21 05 00031 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knCllo\4edge of the relevant facts. Real property which is jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER 1. RESIDENCE - 28 CIRCLE DRIVE VALUE AT DATE OF DEATH 149,900 3W46951.000 TOTAL (Also enter on line 1. Recapitulation) (If more space is needed. insert additional sheets of the same size) $ 149,900 REV-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER DAISY W. STRAYER 21 05 00031 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1.E*TRADE FINANCIAL PORTFOLIO SEE ATTACHED SCHEDULE VALUE AT DATE OF DEATH 394,996 3W46961.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 394,996 REV.1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAISY W. STRAYER SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER 21 05 00031 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VAlUE AT DATE OF DEATH 1 NOTE RECEIVABLE - ROBERT A STRAYER 61,000 TOTAL (Also enter on line 4, Recapitulation) $ 61,000 3W46AC 1.000 (If more space is needed, insert additional sheets of same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF DAISY W. STRAYER FILE NUMBER 21 05 00031 Include the proceeds of litigation and the date the proceeds were receilled by the estate. All property jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 E*TRADE FINANCIAL # 2004397887 2,359 2 E*TRADE FINL 17,349 3 M & T BANK CHECKING # 440426 8,389 4 MBNA AMERICA BANK CD # 40-959058-9 Interest accrued to 12/26/2005 55,773 14 5 REFUND - LONG TERM CARE INSURANCE 142 6 REFUND-COMB CROSSING 569 3W46AD 1.000 TOTAL (Also enter on line 5 RecaDitulationl $ (If more space is needed, insert additional sheets of the same size) 84,595 REV.1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAISY W. STRAYER FILE NUMBER 21 05 00031 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. DESCRIPllON OF PROPERlY ITEM Il'O...l...O:TI-eI'W.1EOFnETRANSFEREE. TI-EIR RELATlONSHP TO DECEDENT Al'CJ DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBEf; TKO DATE OF TRANSFER. ATTI'CHACOPl' OF T>E DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF I'PPLICABLE) VALUE 1. GIFTS IN EXCESS OF $3000 PER PERSON WITHIN ONE YEAR OF DEATH 20,500 100.0000 0 20,500 2 TIAA-CREF ANNUITY C8 10085-5 19,822 100.0000 0 19,822 TOTAL (Also enter on line 7, Recapitulation) $ 40 322 (If more space is needed, insert additional sheets of the same size) 3W46AF 1000 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAISY W. STRAYER ITEM NUMBER A. B. 1. FUNERAl EXPENSES: CEMETERY OPENING SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. DESCRIPTION Name of Personal Representative(s) SEE ATTACHED Claimant Street Address City Relationship of Claimant to Decedent 4. Probate Fees 2 HOFFMAN ROTH FUNERAL HOME Street Address Social Security Number(s) I EIN Number of Personal Representative(s) 5. Accountant's Fees 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions State Zip City Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3W46AG 1.000 6. Tax Return Preparer's Fees 7. 1 ADMIN EXPENSE 2 PROPERTY MAINTAINENCE 3 REAL ESTATE TAXES State Zip Total from continuation schedules ........ FILE NUMBER 21 05 00031 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 1,000 7,602 20,000 410 2,000 246 1,593 554 15 33.420 Estate of: DAISY W. STRAYER 188-12-5460 Schedule H Part 7 (Page 2) 4 REGISTER OF WILLS 15 Total (Carry forward to main schedule) 15 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INt-ERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAISY W. STRAYER SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 05 00031 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. BOYER & RITTER 2 CREDIT CARD BALANCE 3 IRS 4 MEDICAL BILLS 5 PA DEPT OF REV DESCRIPTION VALUE AT DATE OF DEATH 400 186 691 206 305 3W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1.788 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF DAISY W STRAYER 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)] DEBORAH BLOCK 27 STRAYER DRIVE CARLISLE, PA 17013 5% Residue: 34,780 2 JOHN MCKEEHAN 10 MEADOWVIEW DRIVE NEW BLOOMVILLE, PA 17068 5% Residue: 34,780 3 MICHELLE PAXTON 35 BRIARWOOD LANE CARLISLE, PA 17013 5% Residue: 34,780 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 05 00031 AMOUNT OR SHARE OF ESTATE Granddaughter Grandson Granddaughter 34,780 34,780 34,780 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 3W46A11.000 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) $ o Estate of: DAISY W. STRAYER 188-12-5460 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 4 MARY SPANOS 23 E OAKWOOD DRIVE CARLISLE, PA 17013-9384 5% Residue: 34,780 Granddaughter 34,780 5 CHARLES STRAYER 3468 TRINDLE ROAD CAMP HILL, PA 17011 25% Residue: 173,901 Son 173,901 6 RICHARD STRAYER POBOX 1060 DOYLESBURG, PA 17219-9999 25% Residue: 173,901 Son 173,901 7 ROBERT STRAYER 361 CRISWELL DRIVE BOILING SPRINGS, PA 17007 25% Residue: 173,901 Son 173,901 8 LISA VACCARELLI 430 S CHESTER ROAD SWARTHMORE, PA 19081-2202 5% Residue: 34,780 Granddaughter 34,780 .....y'ViIV"JI\'VV:.-......L'I' vr ""-CI\JI'\I;:J I LVf->.,I"If->., DEPARTMENT OF REVENUE BUREAU OF INOIVIDlJAL TAXES DEPT. 280601 HARRISBURG, PA 1712B-0601 HtV-IIOL t^\ II-~b} RI=CEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT STRAYER ROBERT F 361 CRISWELL DRIVE BOILING SPRINGS, PA 17007 .___U~_ fold ESTATE INFORMATION: SSN: 188-12-5460 FILE NUMBER: 2106-0031 DECEDENT NAME: STRA YER DAISY WILSON DA TE OF PAYMENT: 03/24/2006 OSTMARK DATE: 03/24/2006 COUNTY: CUMBERLAND DATE OF DEATH: 12/26/2005 NO. CD 006469 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $30,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ROBERT F STRAYER CHECK# 315 SEAL INITIALS: CM RECEIVED BY: TAXPAYER $30,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS Hooke, lB REAL TOR Hooke & Eckman LLC Realt:ors & 320 S. Hanover Str~ct · Carlisle, PA 17013 Plwm': 717-249.lk44 Fa:\: iTi,24'>.I,'"'22 March 2, 2006 Robert Strayer 361 Criswell Dr. Boiling Springs, Pa 17007 RE: 28 Circle Dr Mr. Strayer: I recently viewed the property at 28 Circle Dr. After analyzing the value of comparable properties that have sold recently and are located in the same general area, I feel that the market value of that property is: $149,900.00 If you have any further questions or concerns please feel free to contact me. Thank you for your interest in my opinion. Sincerely, David W. Hooke Principal/Realtor 10 o o ,Q ~ CO Q5~~ >>0..- ~o.. Ci5~ >>113 ,!Q ~ 113 .. 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C\I -- C\I ~o)C\lI"-O.....COC\lIOI"-COO(\,)COCOC\l"- O~~(\')f'.;"-~f'.;~~I"-COCO~IOCO~ .....Io)(\')OO~I"-C\lo)O(\')~MM~<OO C\I"-~"-~ OC\lC\l(\')1O C\I (\') ..... 1O.r::.~0)~100COCO~IOCOIO..-l.O..........1"- o ~~~CO o)l"-(\,)(\,)OC\l(\,)IOCOO~ OIO)(\')..-O..o~N..........~..o~M~~O ~ C\I..-~""'~ ..-C\lC\I(\')1O C\I (\') (\') ..- C\I -- C\I ..- ...... 'C ::l U Q) (j) E Q) .r::. roQ)croU 8Q5~~~ <!~<!~8 '0 'CO E ~~ Q) C .0 113 .gm 0:: c ...... ~-~~ c Q) Q) B 'CO 'OQ)I->~lJ)>< ~3~~~5~ '0 CC <(I-g~ Q) ~ ...... 'c :1: I- ,!Q Q) 0::<(>> 2/6/2006 Estate of Daisy W Strayer c/o Robert & Richard Strayer Executors 361 Criswell Dr Boiling Springs P A 17007 This document is to confirm two outstanding loans from Daisy W Strayer to R Ashley Strayer. Date of loan 10/25/2005 Amount $30,000.00 12/27/2004 $31,000.00 These loans were made with the understanding that there would be no interest charged therefore, the balance due on 12.26.2005 (data of death) was the amount loaned. :?f??74~ R Ashley Strayer 409 Criswell Dr Boiling Springs P A 17007 E+TRADE FI NANC IAL~ E*TRADE Bank P.O. Box 1542 Merrifield, VA 22116-1542 etradebank.com March 10, 2006 Boyer & Ritter POBox 668 Carlisle PA 17013 RE: Daisy W. Strayer, Deceased Social Security No: 188-12-5460 To \"Xlhom It May Concern, Thank you for your letter dated January 11, 2006. We would like to take this opportunity to provide the date of death value for Daisy W Strayer (188-12-5460) as of December 26,2005. Account No: Account Type Opening Date DOD Balance Interest Accrued 2004397887 MM 1/9/01 $2,359.39 $8.63 Titled: Daisy W. Strayer, Sole Owner Please note, in order to close the above-mentioned accounts, we will require the following: A signed letter of instructions from the Co-Executors of the estate of Daisy Strayer. Please forward to E*Trade Financial in the enclosed envelope. E*Trade Financial is committed to providing quality customer service. Should you have any questions, please contact me directly at 703-236-8124, 7:30am - 4:30pm, Monday thru Friday. Sincerely, jlf~l~ Nichelle Lucas Deposit Operations Accounts Servicing E*Trade Financial / E*TRADE FINANCIAL" March 3, 2006 Robert Strayer 361 Criswell Dr. Boiling Springs, P A 17007 Dear Mr. Strayer, Re: Estate of Daisy W. Strayer We have received your request regarding the above referenced account holder and offer our condolences in your loss. We would like to take this opportunity to provide you the date-of- death value* for account 6627-7887 as of December 23,2005, as the markets were closed December 26,2005. Enclosed are copies of the relevant statements for your records. A separate letter will be provided by E*TRADE Bank for bank account 2004397887. .This is not a tax document - data provided for informational purposes only Quantity Ass~ ,~- 01) Opening Price Closing Price ( Cash)' L.. ,.. 17,348.58 264 AT &"': ~v~ (T) 24.56 24.63 1 Agere Systems Jnc (AGR) 13.39 13.55 2,587 Alcan Jnc (AL) 40.95 41.08 4,496 Alcoa Jnc (AA) 29.33 29.45 6 Avaya JnclA V) 10.80 10.79 57 Dow Chemical Co (DOW) 44.13 44.60 188 Ford Motor Co (F) 7.93 7.90 72 Lucent Technologies (LV) 2.76 1.75 120 M&T Bank Corp (MTB) 110.60 110.35 3,840 New Rubbermaid (NWL) 23.98 24.00 517 Novelis Jnc (NVL) 19.11 21.22 500 Orrstown Financial Services (ORRF) 35.05 35.05 72 Praxair Jnc (PX) 53.75 54.08 1,300 Rite Aid Jnc (RAD) 3.55 3.53 152 Verizon Communications (VZ) 30.70 30.48 14 Visteon Corp (VC) 6.71 6.92 '/ Please note, in order to transfer securities or change the account title, it is a requirement that certain documents are received in order to process and update the accounts. Please complete and provide the following document: "- '-t\:l ' '-to (-... l ',I ""(1, "~" /\ : u '-' ~ "H I ~i~ . f.,,,,. IV'111 t , ~~' .., ',... Manufacturers and Traders Trust Company, PO. Box 220, Carlisle, PA 17013 January 17,2006 Robert and Richard Strayer 361 Criswell Dr. Boiling Springs, P A 17007 Re: 188-12-5460 I am returning your letter with the information you requested. There was just one checking account held with M&T Bank. Account Titled: Daisy W Strayer Account Established: 09/01/1967 Value at Death With Accrued Interest: 8,389.47 This account only accrued $7.08 in interest last year. This is not reported to the IRS because it is under $10. There is no safe deposit box with this M&T branch. I can not forward this information to your accountant since you are the executors of the estate. You will have to forward this information to Boyer and Ritter if you so choose. Sincerely, -~~ 5~~~,~ Brent S. Smith Select Banker One High Street Carlisle, P A 17013 717-240-4512 ;z:t""',.."" AtBNrt.. AMERICAfi1J January 19,2006 Boyer & Ritter P.O. Box 668 Carlisle,PA 17013 Subject: Estate of Daisy W. Strayer Dear Sir or Madam:, We recently received your request to provide the date-of-death balances for the below-referenced account. The information requested is as follows: Account Type of Account Date of Death Accrued Interest Account Registration Number Balance as of Included in December 26, 2005 Balance 409590589 Certificate of $55,787.17 $14.12 Daisy W. Strayer Deposit A 1099-INT form will be sent by January 31, 2006 showing all of the interest earned for 2005. If you have any questions, please telephone me directly at 1-800-441-7048, extension 78949, Monday through Friday 8 a.m. to 5 p.m. (Eastern time). If you prefer, you may write to P.O. Box 15103, Wilmington, DE 19850-5103. Zaneena Cowan Deposit Services department 850-801 ~~ c, FINANCIAL SERVICES FOR THE GREATER GOOD~ www.tiaa-cref.org <. ./ '/ j {' " January 18, 2006 Robert Strayer 361 Criswell Drive Boiling Spring P A 17007 - 9695 Re: TIAA No. Ending: *085-5 Dear Mr. Strayer: We have received notification of the death of Daisy W. Strayer and you are listed as the beneficiary of her TIAA-CREF fixed and/or variable annuity contracts, The following lists the total TIAA"CREF retirement annuity accumulation for which you have been named beneficiary as of the participant's date of death, Value as of 12/26/2005 TIAA Traditional Account TIAA-CREF Variable Accounts TOTAL $19,821.82 $0 $19,821.82 Please keep in mind that the Internal Revenue Service does have certain regulations about the time period during which benefits must be paid (or a 50% excise tax could apply). We have enclosed the following information to help answer any questions you may have: · Single Sum Payment... At a Glance, which provides answers to frequently asked questions about your payment including the availability of having your proceeds placed in an interest bearing Proceeds Plus Account. · Prospectuses for the TIAA -CREF variable annuity accounts · TIAA-CREF Quarterly Performance card · After the Death of a Loved One, which describes the important steps you may need to take after the death of a family member. T1AA-CREF Individual & Institutional Services, LLC Member NASa, SIPC. Headquarters: 730 Third Avenue, New York, New York 10017-3206 Tel: 212-490-9000 8500 Andrew Carnegie Blvd, Charlotte, NC 28262 Form REV-1500 Estate of Daisy Strayer File # 21-06-0031 Schedule H B-1 Personal Representatives Robert F Strayer 361 Criswell Dr. Boiling Springs, P A 17007 Phone: (717) 448-2348 SS#: 206-32-1498 Richard W. Strayer POBox 1060 Doylesburg, PAl 7219 (717) 349-7773 162-336-7906 Fee: $10,000 Paid in 2005 $10,000 Paid in 2005