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HomeMy WebLinkAbout94-00212 tC" Itl~Tnl()N nHt I'RonATE 11I,d (mANT Of<' I,ETI'lms -')/.,?j/~ (~I") No. ___ _.c...~.____L__.---._.__:"'~--~'__. To: F.,,'n', of .~.~r_L~.<'~I.IAc.Heckmnn .... nl,1n known n.l ____..... ....... . .__--..-....--..... ...' . . Re~I..Ier 01 WIII~ lor 1lhe I __ _...._ . ----'--'198-1T. '68S'l' "~f~a.~rl, Counly 01 ..~~~-:::~~~_.......... IlIlil~ Social Security No. _' __-. ,.: '..... ConllllllllweAlth oll'enrl!ylvAlIlA The pellllon ollhe IIndcr<l~ned re,pcclfully rel,re,cnl' IhAI: VolII pelllloner(,), who h/Are I R YCAr. o[ Age or older AlIlhe execuf!!..u. .......___....__...__lIanred III the la,t 1'111I olthe above decedenl, tlAIed.. ._____....___.n_....__...._Autil.. 11._...., 19..9.L_ alld cudlcll(,) dAled ,NllNIL_._.__......__....__...___...... ...--..--.----- .._____.____..______..n._ ___......._..__ .-.---... - -.-..---.--.-----.-- --------------------- .. . ._.._~... .... _ ._._..__.__......n_.........-__.. ..--------.---.--.-.-- .________.. .___., ....... ,..n (.lnle 1l'levnl1l clICI1ll1.lnlll'l", (I.R. 1('IHlnel.tlnn, drlllh (Ir e~l!ctl'nr, etc.) n"'_.__..__-. --. --.. -.... -.------.-.-..-----..-----.- Ueeendellt wa' domiciled Al tlCAIh In. ..CumulltlAnd.....- ......._......___ Counly, l'enl\!ylvAnlft, with 11e1'-__.lMt IAmlly or prlncll'AI re,ldcnce AI ..nLWll.al.ll:LJlt~YrL-----.---._......---.-.. ____._.....__.__.~._.._........... _.... LllWllI:...All.cn.....:J:wll._!luchanic.lllllu:1I (11~1 ~1I trl, I\Itmhtf "nd 11I1111c1f'll\lIty) IJeccndelll, then ..~~. ........ yeAr. o[ n~r, died ....____..._...._..__.I~:~!..l:~::Y...2..--.., 19.2.~.___, At _(Lv..mh.ur).!1.l1\I.C.9\!l11 y,. Jlecl\anic A burg..._ ......__ . ._.... -- ..--.....---. .. ..n........ ---.' l1,eepl A' [nllow" dccedcnt did 1101 mArry. WA' nol divorced Alld did no( hAve A child hl1l1l or A,lopled Alter e,eeullon ollhe will offcred lor plohAle: WA! nol the victim o[ A klllh\~ and WA' never AdJudlcaled Ineumpelent: ___-_ ....n............_..... . ...-----.........---.........-......-.:.....................--.......- --.. IJeeemlellt At deAlh owned prnpClty with e'tlmAled VAhle, A' [011111'1': (II domiciled In I'A.) All per,onAI properlY L lIN!:STHIAn;O (If not domiciled III I'A.) I'er,onlll property In l'enn,ylvAnlA $.-....:.::.:.:..---- (1llIot dumlclled In I'A.) I'monAll'rol'rrlY In Connly $-::--:.:::.::.--- VAlue ot teAl e,IAte Inl'clln,ylvAllla $.JiNr;S'!'.!~IATED - sltUBted B' lollow,: .!.\.9.t.!'nd!~2P..r..il1.gs.!.-~.91...l2L~1..<:>c:.k-1Ql-..-.---. - ___....clHU:ln.t.1.\L.Q..Q.\lJl.t:L,..UQ.ri,L.'\.--.-------.-..-.--- WIII1RI.1FORI'., pellthlllcr(,) re'l'eetfnlly reqne!l(') thc p[OhAle of the IB.t 1'111I And codlcll(s) presenled hcrewlth Alldlhe grAnt nf lellct!.. JQ.At~!!I.9!l.t~.D'_... .-----.---..-......--- (le~l11llll'nl'''Y; '1IIIllll1l",,,llon C.t.II,; .dmlnl~"lIl1on d.h.n.c.t...) -_.-----------~---_.._....__._---_.-.--_. thcroll. - I~ tl 1! PNC Bank, Notinnal Association (successor by merger with The FirAt i11~'''''U'''' .:.:::)~- .n......._.__ ..' ";:'I(J.-\ L u.:-....."-"--- . 't.~uA..__t-J .-...---" ~IQri"~~A~~r.Qm:p1..D..s.:.~5j~I!S~C.oifJc er ll!ldUlJllc.~)mr&..'!: nLsLQ ULGJL__- Post Offico Hox 308 Camp Hill, I'A 11001-030R Hank and Trust Company) --.-----.----.---- .--------~_.--~---~- ...---- ...-------- --- -- --- ---~.. .---- ..- r_.. OA'l'lIlWltEItSONAl, nm)RESENTATIVE COMMONWML'I'lIlJl1I'ENNSnVANIA } AA U)UN'I'\' llf' _Q@Br:RLANJl-------- The petltloner(!) Above-nAmed !WeAr(!) or AHlrm(!) thAt the !\Alementlln lhe foregoing petition are hlle And comct to lhe h~!t of the knowledge And hellef of petltloncr(!) And thAt A! pmonAlrepte!en. tBtlve(s) of lhe Ahuve dmdentl,etlllnller(') will well Rnd lrllly Athnlnbter lhe e!IRte Recording to law. ~~Vf~rr~ ~~ ,:,~~~~~r.I~~.:I~I~~~~::: - :_.....:....~=.~.,.~-c,..J.....__..=== ~ ~~-_R~$.V)u.../J V)f7n(: c..(~((!:.,Li.....~,"-.._...-_...--._.._- \ r.'[~~yr.~.ttwW(.. r/t,~/~R"'~r ..' ~[;j.-;;J.:orf!c';~"C.._=~~~:=---.=.~~= ~ No. ?1_94_21? FJilale of Mary Louise Heckman I Ileceased Imclum 01<' PIWIIATE ANIl GRANT (W I,ETTI~RS . ANI> NOW _. MAR~.tL~___ 19...19_, In conslderallon of the pOlltloll 011 tho reverse side hereof, satlsfaclory prouf havlns been presclllcd before me, I IT IS OBCRIlEO lhallhe IIISlrUmenl(s) daleILt-m.L.lL.. 1991 described Ihereln be admllled 10 pruhale alld flied of record as Ihe lAst 1'111I of .__.__... ~lary Lou;s,g Heckman ___ and Lelters __Testflmcn~~__ _._____________._. arc hereby srailled 10 _ PNC .fuln.~_l:Il!.ti.Qn.gLt\llJ!.Q.~.An.tion IIIlIlS P b Ins ?OO .00 10 ato, .ellcrs, de. .." . , . " __n__ Shorl Certlflcales(3 ) " . , . ,', . .. L_...9...on... Renunciation..,.,.".,...", $_____ . X-Pages L. 6.00 JCP TOTAl, _ S h~UU Plied .,..,. M~~C~. .~, . ,l,~~4. . . ~:.~ :~~ (~~1..~~lJzdffi JJnJ . S R'Sf:OI Will.' 7f I Charles E, Shields, III ATlORNI!Y (Sill'. Ct. 1.11. Nil.) __D:1..0 West ~Iain St rect, Mechanicsburg ^1I111\P.SS 717-766-0209 _ ...._. 1'1l0NP. ~ , ~'. >1 ..~ -:t; '.> .!~ 'LL. ..'" c. If' I,j ~ :, , d . I Olci.; ~.. 6 ., u: PI ~::I UU Mailed letters and order to attorney on 3-9-94. . , . /", '.' .' LAST WILL AND 'I'ESTAMENT OF MARY LOUISE HECKMlIt! I, MARY LOUISE HECKMAN, of the Township of Lower Allen, County of Cumberland, and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, pub 1 ish and declare this to be my Last will and Testament, hereby revoking and making void all former Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral , expenses as soon as conveniently may be after my decease. 2. I give and bequeath all my jewelry and personal effects to my beloved niece, Anne Jefferis conkling. 3 . I give and bequeath the sum of Five Thousand ($5,000.00) Dollars to the Wesley United Methodist Church of Mechanicsburg, Pennsylvania. 4. All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situate, shall be converted into cash, and for this purpose I authorize, empower and direct my Executor hereinafter named to sell all real estate, securities, etc., which I may own at the time of my decease. After my estate has thus been converted into cash, the same shall be divided into three (3) equal shares as follows: (a) I give and bequeath one (1) share to Dickin" son College, at carlisle, Pennsylvania. This share in my Estate shall be held by the Trunteos of the College in a perpetual Trust, the income from which shall be used annually as a soholarship for pre-ministerial students. The Board of Trustees shall have authority to determine the qualifications and eligibility of the students receiving said scholarship. This Trust is created in memory of my father, Edgar R. Heckman, and my mother, 1 \' ,-- , .; ., , Mabel G. Heckman, and shall be known as the "Hockman Schclarship for Pre-ministerial Students." (b) I give and bequeath cne (1) share to l,ycomlng College, at Williamsport, Pennsylvania, This share in my Estate shall be held by the Tl'usteen of the College in a perpetual Trust, the income from which shall be used annually as a scholarship for pre-ministerial students. Tho Board of Trustees shall have authority to determine the qualifications and eligibility of the students receiving said scholarship. This shall be known as the "Heckman Scholarship for Pre-ministerial students," (c) I give and bequeath one (1) share to The First Bank and Trust Company, Trustee, in 'l'rust for the following purposes: (1) The income from said Trust Estate shall be paid monthly to my niece, Anne Jefferis Conkling, for and during her natural life. (2) After her death the principal in said Trust Estate, together with any accrued income, shall be given to her children in equal shares. If any of her children shall have not attained the age of twenty-one (21) years, the share of such child shall be held in Trust by the Trustee for the benefit of such child, and the Trustee shall have authority to apply such portion of the principal of the share of such child for his or her education as may be necessary in the discretion of the Trustee. (3) I direct that the interests of all benefi- ciaries in this Trust, whethor in the principal or income thereof, shall be free from liability to attachment or other legal process issued at the instance of any credit or assignee of such beneficiary, and I direct that no pay- ment shall be made by way of anticipation of sums which may hereafter accrue to any beneficiary. 2 , \', .' .' '\,: " ,", ,Ii,; \" II':" " , ,. I ",1,'1.. .'1\ I 'p . ., " II' ',('" ,.' ,Ii ",' :i :. l..:-",,;! ",',,,,,.\', : 1.\' \1 ,. u~" ,',i/I;;": ,I".:: -!;.I"',-', . (t;,,'!1..' I' I' I"~ .," I' ,,' :,r,;' ., ,.' "" ," \1',.1' ,., \: ,1' <.I' Hi. 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'" \ I!:' I," ""', r'" " ,,' ,r '>',,1 :,,'_"_ii ,',:". i'.' :.~ L ~ ,;', i.' ,. ,",'" 1\ '\111 . i,L," :: '.,<:','.' l,' 'j,I';:"'\"-, . ,~ . 1,1' I:' .'; "", \; (;; ~ ,,:,{I',I)',. ,. :, I.- _ . ,'~ ,I' "j :.I,"','I.,.:,tt', , ~ ~" < ,\; ,'" ;,....::':' "',I; 1',1(' ,1,[' :";1'" ....' ~, . 'l ~.', \\, "'i',',,' .'1' I'" :",' 'j ., ,. " ,.' .':.... . " ".,\' ~ '1,1 ..---..I " together with any acorued Income, is to be given to her children In equal shares as remaindermen. 4. There Is a proble-m with the financial practicalities of carrying out the terms of the will as stated, Ms. Heokman's funds have been depleted by nursing home fees and the like, Twenty-five Thousand ($25,000.00) dollars is a reasonable estimate as to what might be available to fund this trust. 5, The above-named trustee has informed your petitioners that, based upon its current fee schedule, the cost of implementing and managing a trust of the size proposed would exceed the expected Income thus making the implementation of such a trust an impractical exercise In futility. 6, Ms, Conkling, the life tenant, by family agreement, wishes to execute a qualified disclaimer of her life interest In said testamentary trust. This would have the effect of rendering her legally dead for the purposes of this will clause. 7. Ms. Conkling has two (2) children who would inherit as a result of such a disclaimer, to wit: Christopher Sean Conkling, an adult individual, over the ags of twenty-one (21) years and Sarah Beth Conkling, an adult Individual over the age of eighteen (18) years but under the age of twenty-one (21) years, 8. Since the said Sarah Beth Conkling Is less than twenty-one (21) years of age, a disclaimer in her favor would not work to dissolve the trust as to her remainder share as Is provided In the above-referenced Item 4 of the said will. 9. Seeking a private trustee could create and pose numerous . problems associated with a search for, oversight of, and hiring of such a trustee. 10. The said Sarah Beth Conkling Is a person of considerable maturity as Is evidenced by letters attached hereto as "Exhibits B through E. 11, Anne J, Conkling and both of her aforesaid children are agreed that the best solution of the current problem and potential problems Is to have Anne J. Conkling disclaim her lifa interest in the aforesaid trust and to further dissolve the trust in favor of an outright distribution in two (2) equal shares to her two aforesaid children, See "Exhibit F." WHEREFORE, Petitioners respectfully request that your Honorable Court Issue an order setting a date and time for a short hearing on the instant matter to examine Sarah Beth Conkling as to her maturity and ability to accept any disclaimed interest of her mother, Anne Jefferis Conkling in the estate of Mary Louise Heckman, deceased. Respectfully submitted by __~_{;_~~~ F Charles E, Shields, III 2 W, Main Street Meohanlcsburg, PA 17055 I. 0, No, 38513 Tele. (717) 766-0209 " , ' .' I , , , . "I,' ;'\ , , , .' It ". ;. 'i ';. , , , ,",I', ;. "0' . ' ,. " '" " .,\ ,. ,. , , , '., Il,l , 1/, " , , ''', ': I;. .,;' , , , ,-,,' , ,. , ., " , , '/' " " " , -j., . " ,I," , :" . , ',,: ." .\, ,\ ,_,' ,'I' " , , I, I." ' " , . '" , , , , . ,I I. I. I", ,I" I, Anne JoCfe(ls Conkllll& verify lhul the faols sel forlh In this I'ellllon are Irue alld correct to Ihe besl of my knowledge, IIIfornlnllon, nnd belief, . This slatemellt Is made subJect 10 the penalties of , Seetloll 4904 of the Crimes Code' (I 8 I'A. S,CA H904) relRled 10 unsworn fRlslfloallollto " Ruthortles, . , d?L U etc..... {"c.('~"-'-' {?O-'L~j.!.~ ~'c..Cj (SignRlure of PIa ntl or-f\ulhorlzed Agent) (1 I.. , I', ('.., I' , , "i_,i, " . , I: .' ' " , , , ' , "Ir , , " ',I..: ., . ,,"~ I ,I' I "I " 'i" " \ ',.,'" , 'I' , (, , I ~. ; " II .., I , , , , ' ,jl 'f," 1,'1 :\' , , " " " , III I , ,. '(,',",' ',. " I.ll Clmlll:$llon Expires Docemboi'31,19~1 "I " ., . , ,. " " ". j. , "1, "I'. ,,' , , , " , I jI ,," "1 )', ", . " ,. , , ,", i ,. ,., ,'I, 1'1 1,' , ' ',I,j " ,., I ' . " , , " f:,I,I, , , " , Community and Church Experience Short Term Independent study in South Africa, Work involved the observation of the educational systems, Anglican Churches, clinics, townships and squatter camps in order to gather writing material and gain insight into problematic race relations, January 1994 Grapehon vice President, Student Literary Society, Hollins College, February-May 1994 Attended the 'l'enth Annual Conference .in Peer 'l'utoring in writing, Grand Rapids, Michigan, November 1993 Training in English Second Language Tutoring (ESL), Hollins College, September 1993-May 1995 Commi ttee Member and trained in Sexual Assault and Response Awareness (SARA), Hollins College, 1993-Present Attended 'rraining Workshop on Leadership and Di versi ty, Hollins College, April 1993 Assisted in Planning Conference on Sexuality and Spirituality, Hollins college, April 1993 Li turgical Dance Coordinator, lIollins College, January 1993-present ClIbinet Member o( 'l'he Religious Life Association (RLA), Hollins College, September 1993-May 1994 Youth Advisor and Lay Reader at st. James Episcopal Church, Diocese of South West Virginia, January 19Q3-present Adult Advisor (or BishOp's Youth commission, Diocese o( South West Virginia, September 1992-May 1993 Curriculum Committee Member and Choreographer (or Vacation Bible School, Bruton Parish EpiscOpfl1 church, Summer 1993 Assisted in Preparation of Junior High Confirmation Classes, Bruton Parish Episcopal Church, 1991 Assistud in planning ChIldren's Chapel, Bruton Parish Church, 1991- present Episcopal Youth Committee Convocation Five Board Member, 1989-1991 Assisted in planning spring Province 'rhree Event for the Episcopal Church, 1990 Delegate (or Epi~copal Youth Event, 1990 Ii' 1/ " .! :1" !. ,. \'" ,::,0;1:' ,;1\ :)t;(<ii~:" ,;" Ii' \ ,1,.rt i\~ "r, 'I~',': ' ' :'.f:S.'':;)':.'' .,,',:,::,;.,,. 11. ';r'~.\ I' ,.~ '!',:- ,,' i (', " ,'}~:/?':':';.":': I: d" " ':,' \,.\",.,..,,1." 'L; ,I, , ',',,; ,"'~',; _\ .' ,:"",', .'. ' , .~.-;~'/-~ "h ;:" ,..',',' . 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" ~~D NOW, this dt;t/~aY ofSPI!J?~/~~.D, 1994, at d- ' I ~ o'clock, L,M" upon due consideration of the attached PETITION TO HAVE COURT CONFIRMATION OF AGREEMENT AMONG BENEFICIARIES OF THE ESTATE OF MARY LOUISE HECKMAN CONCERNING FLORIDA REAL ESTATE following order: 1 . That certain Florida real estate, to wit: Lot 39, Block 107, ROTONDA SPRINGS, as recorded in Plot Book 12, at Page 5Z 68 of the Public Records of Charlotte County, Florida, is hereby. ordered to be distributed to Anne Jefferis Conkling free of trust, any life tenancy, and absolutely, as part of her one- third (1/3) residuary share in the estate of Mary Louise Heokman, 2. This order specifically acknowledges the disclaimer flied by the said Anne Jefferis Conkling pursuant to another Petition presented to and order made thereon by this Honorable . Court and the family settlement agreement and dissolution of . the testamentary trust made in accordance therewith, .3, The costs of the settlement and distribution of the said (C) ~f' ("I~,:..I{~ 'II( ..,..,~- , , I' " Florida real estate shall be deduoted from the general residue of the estate and shall not be oharged sOlely against Anne Jefferis Conkling's share thereof, , . BY THE COURT " '/. 11~~~ . P.J. . ,. 'I " !' ,. " ,j; , " , , " " " ", jlll " ,. ,. , H ., .. ,I'j " 'I I, , , ,. " " " 'I, , " I, " " , , . " ,I I., " , ,. 'I, ,,' " , " ,. ,. Ii , ;il Ii ,. , .,' ", , '" , , ,. ,. ,', ',', " ,. ,. " Ii , " , 'I; " , I.' , I' ,. " , I ,', , " , " , ,. " " , , , " , , , " hi " " , , H' ., ", ". " " " I;' , , , ", .., ,. , ,. ,. .. , , 'I, '..' , " " ,,\" " , " I;': " , ", ,. " ~ : " " ,. ,. , , " -.........'. I'. , , . of your Honorable Court, to be distributed free of trust, pursuant to a disclaimer by Anne Jefferis Conkling, to her two (2) ohlldren, to wit: Christopher Sean Conkling and Sarah Beth Conkling. 4, By said disclaimer and family sattlement agreement, the said Anne Jefferis Conkling, reserved unto herself an interest in certain Florida real estate situate at Rotonda Springs, to be considered part of her one-third share of the residue, 5, The said Florida real estate will have to be settled and distributed in the State of Florida according to Florida law and procedures. 6, The value of the Florida real estate is minimal and the paroel Is being accepted by Anne Jefferis Conkling as an accommodation to all Interested parties, the said parcel being what Is commonly termed a "white elephant" in that any resale of the proporty In the Immediate future is highly unlikely, 7, The executor/trustee will need to hire looal oounsel In Florida, Stephen deH. Schwarz of Port Charlotte, Florida has agreed to serve as counsel for the estate for the settlement and distribution of the said land, (see his letter of May 24, 1994 attached hereto as Exhibit B), 8, Both of the charities involved have been oontaoted by letter' dated July 1, 1994 (see Exhibit C) and are agreed to having this property distributed outright and free of trust to Anne Jellerls Conkling as part of her residuary share, Her ohlldren, pursuant to another petition to your Honorable Court are also In aGreement therewith, 9, The oharltles have also agreed that the costs of settling and distributing the Florida real estate will be deducted from the residue generally and shall not be charged solely against Anne Jefferis Conkling's share thereof, (see letters of Mr, Fultz of Lycomlng College and Mr, Britton of Dickinson College attached as Exhibits D and E). 10, A copy of the deed to said property is attached hereto as Exhibit F, 11, The Attorney General has expressed no objection, WHEREFORE, Petitioners respectfully request that your Honorable Court Issue the following order: 1, That certain Florida real estate, to wit: Lot 39, Block 107, ROTONDA SPRINGS, as recorded in Plot Book 12, at Page 5 Z 68 of the Public Reoords of Charlotte County, Florida, Is hereby ordered to be distributed to Anne Jefferis Conkling free of trust. any life tenancy, and absolutely, as part of her one. third (1/3) residuary share In the estate of Mary Louise Heokman. 2, This order specifically acknowledges the disclaimer flied by the said Anne Jefferis Conkling pursuant to another Petition presented to and order made thereon by this Honorable Oourt and the family settlement agreement and dissolution of the testamentary trust made In accordance therewith, 3, The costs of the settlement and distribution of the said Florida real estate shall be deducted from the general residue ,...:--..-' SCHWARZ, KAHLE & GEER, P.A. --liiiiiiiicY:llif[ilw---'-'--- Mary L, Geer Gary A. Kahl. 8of.nJ Cu1l0fd fl..lll.ml,IA"'~u Staphln dlH. Sohwlrz BoanIl"nUkd Wlllf. TrutU and 1lI1.1.......,..r 21229 OIlIn Boullvard SulllS Pon Charlottl, FL 339~2 Tlllphonl: (81~) ft2~1~ Fao.lmlll:(813) 625.54eO May 24, 1994 Charles E. Shio1dD III Attorney at Law Mellon Bank Building 2 West Main street Mechaniosburg, Pennsylvania 17055 ReI Estate of Mary Louise Heckman Dear Mr. Shields: We will be happy to administer the estate here in Florida regarding the property. In reviewing the will, the residual provisione direct that all assets be sold. However, this can be avoided if all of the residuary beneficiaries are in agreement. It would be preferable if the beneficiaries could agree among themselves as to who would inherit this propertYr and the value he or ehe would inherit it for. Becauee it is not a desirable piece of property, it may take some time to sell, and therefore, a disoount might be appropriate to the beneficiary that receives this property. I leave this matter to all the beneficiaries to resolve. Once the beneficiaries can agree on the distribution of the property and because the value of the property ie nominal, we can proceed with summary administration which 1s a very simple probate prooeeding in which we file a petition with t.he court requesting that the assets be distributed directly. One of the conditions of filing the petition, hOlvever, is that we must allege that the debts and obligations of the estate have been paid in full or we must allege and provide in the petition full payment of the debts from the assets. If this is not acceptable beoause of a large number of debts, then we will have to proceed with a more formal administration. If we were to proceed with the summary administration process, we would charge a total fee of $550.00 plus costs which would be approximately $130.00. If this is acceptable, we will need to receive a certified copy of that portion of the probate proceedings including the Last Will and Testament, Petition to Admit will to Reoord, Order Admitting Will to Record, and Letters Testamentary. We will also need a certified oopy of the decedent's death certificate. 6 .--'" ...., GEORtlE M, 1l0U()K (1912'1991) CHARLES E. SHIELDS III MlOnNF.y.I\I,LAW 1~f:LI.ON 1l^,~K I3Ull.lJlNll ? WES r MAIN s mEET MEUHAr~ICS[Jurll1, "A 171J55 ., TELEPHONE (711) 766,0209 ,. . July 1, 1994 Mr. James E. Connell Dlreotor of Planned Giving Dloklnson College Box 1773 Carlisle, PA 170 t 3.2096 Daniel G, Fullz, Treas, Lyoomlng Oollege 700 College Place Wllllall1sport, PA 17701 Chas, Donahue, Deputy A,G, Charllablo Trust & Org. 21 South 12th St., 3rd Floor Philadelphia, PA 19107"3603 Re: The Estate of Mary Louise Heckman Genllernen: Please find enclosed lor your Inlormallon and review a packel of malerlals concerning Florida real estale owned by Mary Louise Heckman which Is now part of her estate, Also enclosed Is my mosl recent correspondence dated May 11 and May 24 wllh Morney Sohwarz of Port Charlolle, Florida. His opinion and advice leller Is lalrly sell.explanatolY, As you can readily see from a review of the malerlals submllled, Ihe real eslate In Flodda Is virtually a "while elephant." I have discussed wllh Miss Heckman's niece, Ann Conkling, Ihe poSSibility that she might take Ihls proporty In kind as pari of her dlstrlbullon, This would entail several mailers being wrapped up, For Instance, II you look allhe terms of the will which was previously sent 10 you, a trusl was to be established lor Mrs, Conkling, We are pellllonlng the Orphans' Court of Cumberland County \0 order a dlssolullon of that trust and to allow a '1Isclalmer of her Interesl In lavor of her two children wllhoul the necesslly of the trusl for the one child who Is under 21, We are doing this because the amount of funding lellln the residue for Ihls parllcular trust would make Its financial operation somewhat Impraclloal, In view of the fees that would be neoessary for Its administration. II you would be willing to agree to have Ihls real estate dlstrlbuled dlreclly to Mre, Conkling, she would be willing to accopt such dlslrlbullon In order to make the selllernent of the eslate simpler, allhough she Is nol overly Inleresled In taking on lhe ownership of real estate In Florida, This Is especially so In view of the past his lory of Ihe parcel of land. If this proposed . resolullon of our problem would be acceplable to you, the only thing Miss Conkling would ask would be that this real eslate expense be borne as pari ollhe general expenses of Ihe eslate and not be assessed agalnsl her share, As you can see, the cosl 01 sellllng up the Florida real Bstale and having It transferred to Miss Conkling would be an excepllonally high proporllon of Its vallie, II, lor any reason you do nol 'eallhat Ihls proposed arrangement would be appropriate, II one of the Iwo (lharltles Is wllllflg 10 accepllhe real estl;lle as part of their evenlual share, Ihat ~ . ," Ull-U1t)11U " 111l1\/ t-rl ..... 0' Cl ro LO I ~ W ..J H lJ.. nEt:, \ (1( I 111)(:, .<~~\ :~. I . ,.,,, ''''.1. 'io' ~'V1 'IIIIS IIIII'NTII'''.. "''''0 II,," ,::::::::":'/"':"J"I' , '.11. ",t~ C^PE C^VI\ COIII'OIWI' ION , II II.. I IIWllrr' (,01'1'0 I'll t 1011, nllthol'iZf'li 10 It'nllllAd IlllAlllrAA ill thr fltntr of 1'101'1.111, 10'1'..llInftpl' I'nll<'oI onl'nlllll..o 111111 MARY LOUISE \IECKN^N Or? 70G 1'0 1812 herrlllAltl't' CIIII,'oI "111'11111.."", \~hor.l' 111:11111111 IIddl'rRII II<: c/o G. H, \Iollck, Eaqlll.l'l' NAtionAl Bank Ilulldlng, Hechnni.cabul'g, l'el1llnylvnnla l'10~~ Wl1'NESSETII : ThAL Omlllol' 1'01' V^"II^III,g CONSIIlEH^T10N, Ihr rr,..,ojpL whereof In herl'hy AckllowledRed, hilA 1Il'lIl1trtl, "III'RIIIIII'II IIl1d 1101<1 to nl'lIl1lee, hiA, hl't', itA or their heim, Rllrt:eRIIII.'II, 1I11.IIIRAIR"A I'll I'I'VP I' , the followlnR tll'Rrrlhrd lAlld III the COUIILy of ChArlolll', Sllllf' of F)oddll lo-wlt: , '::1 Lol(A) .39.. ,lIlo..k ...107..' HlrrtlNIl^, ,r;prings., nR t'l'corded ill I'lnl Hook 12 .. nl Pnllr 5Z(IO of lh,' I'llhllr HrconlR of ChArloUr COllllly, Flol'[,III, (hel'l'lnllfLrl' t'pf,'rn,d lo AR the \'ol) , , , ... l:j: ~ '5 Thill deetl IR "xpI'III"oI 111101 Rndl nlllp IR 1I11".!"..l 10: cOlldll.lonR, ('oVeIlAntR, .,: reRtr(ctJolIlI, reAPI'VlltlollR, I'IIRrmf'lItn IIn'\ oLhPl' IIlll1lf'I'R of reronl; LAxrA, Il'vlrR N An~i;ae~eRRlIlrlllR lor lIlf' ..lIlplloIllr yrAI' oIllrlng which thlR ,lrrd is exr':lIted; And .po aliW~lltera RhOWII on thr IIhovr I'rferrrd 10 I'lnt or which wOllld hI' dlaclosed ,,) 811 ,{~~Irnll' IIl1rvey or I'"I'll olin I 1IIIII'rct.lon of tI\f' I't'oprrty; In n,hlllloll, OrAllt:(I'r reliC rveR unt" Itnp I 1', It II IIl1crpnRorR "lid ARIII RIIR, All ennenlellt 011 end over Lhe Ahovr dl'lIcrlhed properly III nC(:ordAllce with lhc foll"willg termA alld contllllulIR: I. GrAlIlur Rhnll hllvr the filii and free rl!\hl. all,1 liberly of pAssage, access, in!\resR alld C!\~eRO lor I I. 111\11 ILA I'mployrl'cll, ARl'nlo, conLrActorS, an,1 nubcontrArLors over al\l) AcrORR l.11O ahovc ,Icscdhrd pt'operly, 2, The rARemrll1. hrl'l'hy reservr,1 iR for lhe pnl'l'ose of enablinR GrAnlor to complete cerLain Iml'l'ovclIlrn\.s lo lhr Ahovr tlrscrlbcll propel'Ly as required by that l'urchane And So I e ^R rerlOclIL (lhc I\RrI'CmrIlL) I No, _._ _ ..O.ll..::,O_45!ifL..' dated _J.U~~._, 1973i all(1 GrllnLor covrllallLR lhnL tllO IIhove dl'Rcrlhed property shall be used hy il. only [or the plll'IHlRe of complrtlllR t.hoRe Improvemcllts and improvements of a simllAr naLllre Lo ad.!Acelll I'ropert.leR, , , " '" " o. ......11.. OC6ee '21:l '11611101 eee ~oo '0 ',I NVVHl VO 331UII~S 01 UJIlIOij QSUOId"OUIIUQOOU JOllV lilr.fl'/fllM CIH,I 1'\ 'I', '. \ ./' II . II , 111 ' lY~ .......0) , "', ..II..... ~. ",'" n61 '9\ '~ li'!dra uOIIlIWWO) AW 'P"OfII~ 'I'l~ 'l'lqnd AlIloN I u,UTdllll 1l0TUTIUUl<l:) ,(Il l~n2 /0.111) I U rll II 3f. 101.11.1 ,:, ,'.l.I^loI,.1I1 " a8Ju'I 1U UrTJ01.~ JO il,u'!:f;I[I(~ lif Cllu:lIll CIIlllll ~..j @p'. 1/:lTltlnll ^JU'~I:II^lIll1lll C;,~:i1I,lInrtl:l^ "'1 ,()' 77TT:;m--;1,' " .I W "ro {I 1"1 .-. 0> o O'J lO I N <Xl W ..J H u.. , , , :\,1 ,'. Ull-Utf)/IU <I LUll WAllIlMl'I'Y HElm Ii 1',(; , ._.~,l(,',-!", I. 1111(;, ..\'.~. q.'~. . TilT. \ . .~:I.l J' ~1 A,H, I'J!lt~ to lrAoRncl hURloenR '1'1119 INllI,NTlllm, 11I11"1' lIoln lJLh""y 01 July .1 CAPF. CAVF. {;OIlPOIWI'IIlIl, II 11o'llIwllrr' I'lIll'orAt 1110, nUlhllrl1."" io the Stllte 01 1'101'1,111, 11I'll'lonll,'r 1'11111''' "lit'not"r" 111111 MARY LOUISE IIECK~l^N 011 lOG PG J 8 f '1 r:. herrdnoller tnlll.e1 "lil nllll''''' , whllne IlInl I III!! n"e1reRn Ill: c/o G, M. lIouck, EnqulrC' Nntional Blink Bui ltling 0 1.1pchnnlenhurg 0 I'ellllnyl vnnllt I'/Ojj WITIlF.SSF.TII: . That GrAolor fol' VAJ.lIA II 1.1,; CONS IIlf';HAT ION, the (/'('Iolpl whr.reol Is herehy ackuowledRed, hllR ~rnlltt',I, ""r'lAloe,1 AlII) nold 10 lirlllllee, '".n, her, itA or their helrA, RUI'CeRROrA, 1111" IInRIRIIA forevrr, the follllwlllR "eAcrlh(,d /Aud 'n the County of ChArlottl', Sllltt' III Florl"" to-wit: .,! /.ol (A) 39. ,Hllldt _. 10 I.' HirmNHA, )il,r.inga, AR rN:orded III PIlll HOOK 12 .. III l'IIRe .5Z(I(J 01 lIlI' I'll Ii 1(' lIecordn of Chlldoll(' {;Olllll Y, FloridA, (herrdllnfler r"'ern'l) to IIR the /.ot) . LT. ~ .~\ ThlA /h'ed III I'xHuI,'" 1111" nodi 11111.. In 111110.1 HI 10: cOlltllt.lolln, ('oveIlAotA, .,: rentril:tlolln, reRervllllollfl, ..nneml'lIlR nod olh..r IIInUl'rR 01 recorrl; lllxeA, levlea N al\d;;;~a~eA8meolR lor lIlI' 1'II11'IIIIn I' Y"" I' e1u rl og wh f <:II I h I II e1..ed 19 execot.ed; All" IX' AI,WIj1J.lterA nhowlI 1111 lh.. IIhove I'eferreel to 1'11It. or whl<:ll woul" he rHAcloaed ,,) an 1l~~rAte Aurvey or 1'1'1'1100111 lonJ1eellllo Ilf the prllp..rlYi 10 IIdrllltoo, ., I , I OrAnUlr reRerVeA \Illto llne r, llR All('CI'RRllrR IIIIt Alln ROR, AO enRemeol 00 And over Lhe Ahove Ilt'R('I'II,I''' properly III A""ortlnllce wllh lhe foUowlllg terms And condillollR: J. GrAlltor Rhall hllve lhe filII nllll frcc dRhl 8111\ lIbcrly of I'lIsAage, Access, ingrcRn nnd eRrenR for it Allrt I tR eml'loyer,en, agl'ntA, contrAd.ors, Anti subcontrActorA over And ncrORR lite nhovc "eA('dhed prol'(!rly. 2, The eAAcmenL herl'hy reRervctl iA for the pllrl'one of ennbling GrAntor to complete certllln I.mprovl'lI1entA lo the Ahove deAcrlhel1 property aA requirell hy that PurchAoe AIUI Sn 1 c AR I'l'ClArnt (the AgreemenL), No, _p. ....O.B.::.O.45!1f>...., dated ..J.U~_24 , 1973i And GrAntur covenAnlA thnL lhe nhove deRcrihed property oholl be IIAed hy it only lor the pllrl'oAc of "omplel.lllg thoAe improvemcntA snll improvements of A A~AilAr nnturc 10 Ad.lAcell1 prol'crtlcR. 30 If GrAnt",e CUlAmentl'A Any "onR I ru"ll 011 aell v IlleR on the above deAcd hed Ilroperty or mAkeA AllY othel' IIRC of lite prol'erty pdor to expiration of the eARe- ment herehy reaervcd, Grnlllee RhAl.1 reAtrl,,1 Ruch IIcllvltieA ao they do not in ony WAY interfere wll.h Ornlllor' R nellvllleA In complellnR the Ahove referred to improvemenlA Alld Iml'rovcl""lItA of n AImllnr IIl1tllre 10 ndJAcent propertiea, 4. The ellAPmellt iter..hy renervell Rhall AlltomAlI"Ally And immfldlntely terminAte IIpun cOlApl elloll of the Ahove rpIcrr(!d to Iml'rovementn snd improvementa of a AlmllAr IInture 10 IId.lnceot prol'erlleR, 50 The eARemenl it.. rehy reoervell OhA 11 run w tth the hnd and shall he binding upon it And AhAll IlIlIre to Lhe heuefit of the pArties herete, their heirs, OUCCOAoorA or AAoil\nA IIntl1 LermlltALed ss provided (or above, and Grantee, for itself anll itA OltcceAAorA Aud AAAiguA, hy acceptAnce of thiA del'ld, agren to be bound by the (ureRoing termA sud couditions of the reservation of ell8emenl. 6. (a) M lhe lilliI' or t.he delivery of lhia conveyance, Grantee remain! indebted to the GrAntor 10 An Amnllnt rel'reaentin8 the Grantee's aharl'! on a pro .atn bnuia of III" IId\lal .\11,1 tolol coat of certain Iml'rovementD 1..0 tho lot hereby conveyed 01' to the olllllllvlRlon ill wltlth lIw lot 10 lOCAted leAS eny amounlB previolloly pAid hy Lhe GrAntee 1.0 t.he llrnntor on Accollnl of Auch pro rata sh8l'e, ss particulArly deAcrlheel In the Agreement (referred to herein ao the "Indebted- ness") . (h) Upon coml'lcUolI or the ImprovemenLA contemplated hy the ^arnt.mllnt, Grantor will furnlAh tu (lrnnlee A AlnLr.mrnt nelLiug forth the amount of t.he In- debtednesA cOIRI'III.r.c1 (III thr. hnAIA of the GrAnteelA pro rats Ahare of the tOh.l3t' L.o . If). ti.1II "~" TillS 1IlSTRUlIF.NT WM l'IlEI'AHI';U IlY: 1 ,~ "I.'''} '1' W.OIIU~R"8D,"'~~j . I MilD RESOllRC~:R COIIPOIlATION ~.n'Cltl' G" .. . ..._ 0 ... , 8 J I " '\. VI I' il I i:'. .1.. d, S ._..,.._,.....-..~,. Y 1 0 111 r.., 1 0 I' "nn j t'r. I'C A t ell '~dr c. leR ",Clfr~ (hurloll' CCII.'" JOilnl<ftOllllV 205 Eul Joel' nOlllevnrl1 " U ('tI ^ 1, .~ll.C' I,e 118h c~en I Florl/ n J:l9]" I " -- F' .\/.,~".~mproveml!nt COAt leRA lh,' ,'III"""IR I'lIld lhr'rpolI hy lirlllllN' "1'101' tl1 ill!! delivery \/(CI ~(li~~.p ned, The IlId,'hl,'dl1f'"n Rhllll 111' ,,"/,1 hy 1111' lir"lItr'l' tl1 1111' lirnllLor wllhln U '~l'~ d B af .er the Grlllltel' 1'I'('plveR nll('h RIRII'II1PIII, Alt,'r Ih" ,'x"lrnlloll of lhp , . II d r,pe~ od, thp Irlllehll',III1'''A Aholl hpnr IlIl"rPfll "I 1111" rnlp 01/1% I'er IInllnln, Unti UtI'!' IndehtedllPfIfI (11I"'1It1lnp, 1111 P 1'1'11 I ) III I'lIld III [nil hy till' nrAntee, lhe Grantor shall hnve nlld rl'lnlll n V,'ndllr'lI 1,1"11 111"ln Iho I'rol'orly ('onvl'ye,lllI'rehy, Upon dchnlt hy the Grnnt",' III L110 I'nYIIIl'nl of tho III:lf'hlpdlleRA, pillA InlereRI thcrcon, Grnntor may plpt'\ to fOI'ecloRP lho VPlldor'fI I.lpll. In the evenL or ,11'- hulL, GrAntee will I'''y RII ('ollIA o[ ('01 11'1'1 Ion In('llIdlllp, rl'RAonAhle nltol'/wyR' fccn, (c) Tlw l"ovlRlolln or thin I'/ft'np,rRI,h (, Innre to the III'nrfll of, And nre bilnlin/l upon, till! 1'I'lIl'e('lIvl' AUt'CeRAorR nnd nRRlp,un of the Grnnlur And Grantee, (d) If th., TolAI AAAeAAnlent exc"edn the Ent iIRAtl'd AAReRR",!!nt, nr",tlee will pny the difference tll Or'nnlor within nlxty ((,n) dnYR from lhr. ,lAte LhnL Grantee receiveA the Atnl"Rll'lIt deRcrlhr.d In (, (h) Ahove, IIpon rl'cl'lI't of I'Ayment in full 8Il provi,led for Iwrr.III, GrAntor will rl'col'Il R flnllACnrlloll of Vm\(IOr'R !.illn ill the Public Hecol'flA or Ch"r1olll' CO\lnly, Flori,!." FAI lure 01 GrAntee to PAY Ount.or nA I'ro"lded for hpl'"in A"oll t't"lOt Hull' 11 d,'fnllll ou Ihe I'nrl of Ihe OranLee anll GrAnLee will h" ul>llp,nted t.o I'oy tnLel'l'lIt. nn Lh,' hAlnncl' owed nt Lhr. rAte of eight percr.nl (/1%) I"'" nlllllAII "IIIIIIIIOllt'llIll 1'1'0111 Ihl' ,Inte of Ilel'nulL, Fur- thermore, ul,on Auch tlefault, Ilr-nlllor Rlny /'10('\, 10 IOr-Hlolll' L1w Vpntlor-'a Lien crented her-ehy, In Lho ev,'n!. of 11~lnllll:, IlI'nlllN~ 1.-1 II I'ny nil coola of collection, inclUding reARonnhlo A t.I.o rnpy 'll feoR, (el The Ventlor'" "ll'n rrontl'd hor"hy Rhnll ('OIlRtitllle n lion on Lhe property and nhall hr. e'lunlly hltlllln~ "1'011 nUll 111111'0 10 the heileI'll of the aucceBaor.s in intereAt or III" p"cUeR hr.rl'lo, (r) of thin deed, Vendor's I.ien GrAnLoo, for llAeJ[ nntl llR RUCc/'SRorR nnd nRulllllR, hy Accoptallce agree to ho hOlllltl hy tho forr.golnll LenllR alltl conlliLiolls of Lhe descdbetl In th i A I'R rag rAph G, Grantor hereby fnlly wnrranlR lhe tlllo to the J,ol AII,I will tlefend the SAme lIgainst, the lawful clAlmR 01' all peraona whomRoever, except AR AforeSAid, IN WITNESS WIlEREOF, lhe Aald party of the CirRL I'Art hAS cAuRed these preaenLs to be 8l&ned in its nAme hy ItA Allthorized Agent the dAY nnd year ahove written, Signed, sealed and delivered in the prcnence 01': CAPE CAVil CORPORATION ^ neIAWArC CorporaLion GJ) ~~&:..~~~ .,~-~;-- ~A~i.l'ori zer gent! ' !~:::;;:~i STATE OF FLORIDA ) ) ) SIl COUNTY OF LEE I HEREBY CERTIFY I that on this day and ycar first above writtcn before me pernonally sppesred the above named Authorized Agent of CAPE CAVE CORPORATION, a corporation under lhe laWB of the Stat.e of DelaWAre, to me known to be thc person who Bigncd the foregoing instrumcnt. AA Anch Agent snd Acknowledged the execution thereof to be IdB free act lInd decd And Aa nuch Agent Cor the nscs and purposea therein mentioned, and thAt the Baid InRtrnment in Lhe act snd deed of said CorporAtioll, I,oe, WITNESS my slgnatnrr. Anti oCflclaI AeAI At l.ehlp,h Acres, In the County or Dtate of Florida, the tiny lIJIlI Y':dl I,,"l Ilrlll'ollllhl. . ' a ()" 21 / A fJ ' . .,j(LC~~.t..~_L-.Uj _ f?'.lA.4 VI:II]OIJ 'llln"~ 1II1J11JVII:1 'LAry I'nh11l: Cflj 11Ifln~ lIn:1\IIJ .11.1 'lI:1rJ>tate of Florida at Large "11'1"~ 11'1 ';'\'11"111 tty Comminsioll Expiren: NollIV Mill, )1.11 ai/loud. M, Commlulon Elplrt. f!b, 16. 1985 "'1" I, """Wo. ,'" l eo.."", c..., ?,r II III n I !1I1'llOGI . , ' 11,1 , 'II .' , ,,-: .. 'd ".I Pilla 1'111 i/d.n 1)1 Aller RecoFlll110, PIOASft Rolmo To SHIRLEE \1A TEMAN 1', 0, Oox 333 lohlgh, Fla, 33936 " , (I ',. ... " , " '. , " . ,I, A~NE JEFFERIS CONKUNO have rcnd the lIUnched PETITION TO HAVE COURT CONFIRMATION OF AGREEMENT AMONG BENEFICIARIES or THE ESTATE OF MARY LOUISE HECKMAN CONCERNING FLORIDA REAL ESTATE and am in lIgreement with the tenns of the proposed ugreel1lent f'eeiled therelnund wish to join In the said PETITION. I further slate thut contents of the suld PETITION ure true to the best of my knowledge, lnfonnatlon and belief, ~ ~{CTA.~\ ANNE JEFFERIS 0 ~ G. .'" . ~ , Sworn 10 and 'subscribed before me this ,,72, day . I It of~0'~r1;,r ,UC{ A.D. 1994. . ~")--;L4' l /,', " . " / l... ' , } /d;lhf L, ~""'~'?\___.;' // ..' Notary Public /" " " , ,. . , :" 1 .. '1 " " .' . , , t! , , " " ,. .' 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' " together with any accrued Income, Is to be given to her ohlldren in equal shares as remaindermen. 4, There Is a problem with the financial practicalities of carrying out the terms of the will as stated, Ms, Heckman's funds have been depleted by nursing home fees and the like, Twenty-five Thousand ($25,000,00) dollars Is a reasonable estimate as to what might be available to fund this trust. 5,' The above-named trustee has Informed your petitioners that, based upon Its current fee schedule, the cost of implementing and managing a trust of the size proposed would exceed the expected Income thus making the Implementation of such a trust an Impractical exercise In futility. 6, Ms, Conkling, the life tenant, by family agreement, wishes to . execute a qualified disclaimer of her Ilfo Interest In said . testamentary trust. This would have the effect of rendering her legally dead for the purposes of this will clause, 7, Ms. Conkling has two (2) children who would Inherit as a result of such a disclaimer, to wit: Christopher Sean Conkling, an adult Individual, over the age of twenty-one (21) years and Sarah Beth Conkling, an adult Individual over the age of eighteen (18) years but under the age of twenty-one (21) years, 8. Since the said Sarah Beth Conkling is less than twenty-one (21) years of age, a disclaimer In her favor would not work to dissolve the trust as to her remainder share as Is provided In the above-referenced Item 4 of the said will. 9, Seeking a private trustee could create and pose numerous ^ , ,_. _..t,.,~ " , . . ,1 .' problems assoolated with a search for, oversight of, and hiring of such a truatee, 10, Your Honorable Court, on the 17th day of August 1994, at 3:00 o'clock P,M, held a hearing In Courtroom No, 1 at which time the said Sarah Beth Conkling was examined by your Honorable Court and found to be a person of sufficient wisdom and maturity to enter Into a family settlement agreement and to receive her share of the proceeds resulting from a disclaimer by her mother, free of trust and outright, despite her being under the age of twenty-one (2.1) years. 11, Anne J, Conkling and both of her aforesaid children are agreed that the best solution of the current problem and potential problems Is to have Anne J, Conkling disclaim her life interest in the aforesaid trust and to further dissolve the trust in favor of an outright distribution in two (2) equal shares to her two aforesaid children, See "Exhibit F," 12, The said Anne J, Conkling has now executed a disclaimer, a copy of which Is attached as "Exhibit G," reserving to herself, however, an Interest in certain Florida real estate located at Rotonda Springs, 13, The Conkllngs, by their joinders to the Petition have ratified and reconfirmed their original agreement a copy of which is attached hereto as "Exhibit F," 14, The said Sarah Beth Conkling is about to enter her senior year at college and is desirous of obtaining a five thousand ($5,000,00) dollar advance on her share, If possible, to help pay her tuition and ~. the like, WHEREFORE, Petitioners respectfully request that your Honorable Court Issue the following order: 1. The disclaimer flied by Anne Jefferis Conkling as to her Interest In Item 4 of the last will and testament of Mary Louise Heckman Is hereby accepted and confirmed, the court noting and confirming that the reservation of an Interest in certain Florida real estate at Rotonda Springs shall be considered to be the absolute property of Anne Jefferis Conkling, free of trust pursuant to another petition flied with this oourt. 2. The Court, being satisfied as to the wisdom and maturity of Sarah Beth Conkling, an adult under the age of twenty-one (21) years, hereby allows her to participate In the proposed family settlement agreement whereby her and her brother's, Christopher Sean Conkling, shares of the remainder balance to be received as a result of their mother's disclaimer, shall be oonsldered to be and shall be free of trust, the said last will and testament and the testamentary trust established thereunder being reformed and altered to that extent. 3, The executor/trustee, PNC Bank National Association, sucoessor by merger to First Bank and Trust Company of Meohanlcsburg, Is hereby authorized to make an advance 01 five thousand ($5,000,00) dollars to the said Sarah Beth Conkling, provided her share shall be that large, or a lesser amount, as . ! " I I, I r ; ,I ,I'" " the oase may be, This to be upon the usual a~d s~andard oondltlons and understanding that If unforeseen bills or oosts arise, the reolplent. must make a refund In proportion .to suoh, . . . but In no event shall the refund exceed the amount reoelved. Respeotfully submitted by , _a~f: ___~_~ Charles E, Shle ds, III Mellon Bank Building 2 W, Main Street Meohanlosburg, PA I. 0, No, 38513 Tele. (717) 766-0209 ,;\ , " , , , , .. , ,II , " , ., " " , " , , , 17055 '., " " ., j'l 'Ii , ,. i,1 " , , Ii '" I, i)',j " , " "I" , ':.< " 'I ,I:! ,. \1, ,. ,Ii 'i'I':" (" " I, ili , 1,,1 !' ",t' ;' , "I ,. I" ," ,. I' I, " ,.' ,. ,,' I, ,.' ,( ,., " " , ,. ,.' ", , , I, " ,/. I' t,. ,I "j' ,I' il " , " 'i, 'i " III ";', " , , " "d' ,,' ,.,' . . ~,..."' I !i. , INJ'I'I>Y', I 1I11111l1ll\tO, UOllnUtllto ollll I\JlJlolnt 'I'he 1"lrat UAllk olul 'l'I'uot CUIIIJlOIIY 6[ l-Iouhlllllunblll'Y to bo tho f:XOOlltoc or lido, my Lnat NIlI nnd 'l'onlm"ollt, 1 rUI'\.hl\''- llll'out thot It nhnH not be l'oqull'oll to fllo hUlltl or'. otlool' nouul'll:y III tho OCrloe DC the IIcylnlol' or lHUo rUI' Ute Jllll'JIOSO or ndmllllntedllY t"Y Entate, 111 IH'I'/If:UU ImlllU:UI', J hnve hOI'ClllltO Ret lilY Ionnd ond noa1' thin /11(1 dny or ^JlI.'JJ, ^,IJ, 1991. 1-,-!L!!IllI.)'._..Ml{O/,,~_IJ,1f ~t!.III~,V (GE^L) , BIglled, nonlOlI, Jlllbllnhell nil" doulnrod. by tho ohove-lInmod MMtY WUIM: m:cKIIMI, no nlld CIII' her I,IIet \lll1 altll 'l'eotamollt, In UIO "I'AAOnUO of \Ill, whll nl: her I'nll\lllot nltll III hor "1'Melloc, ond .In tho III'onolluo IIC onuh utlool',hnvo horelllltu aubnudbcd our IIRmes oa wl\:\1oyoan,' ,., , II" I I ' . (,,) il":'.tLJ.:.~....!~...I, .' I . ,f,' I' ,;.,j L ',/", )/', ,,'),,,)"1. 't.. ,. " " " ,. " ./1 " ,. , " " " " " " , ,. " ,. , Ii, , , , , I' " \'I; I, ',. J . " " iI'"." , 1/,'\1", " ,~I.'; II/.J!,I"11C" ('\,iTI'i.A-7j'/lhoi~i;;; Iii),,, (1,,1 . "I' " i _ :'0/'''''1 1,11,:it...... :)'1, /1-'" .-/'11 ' .(j.,:,f., /)/"1: /1)'1 I '~'I"J'-""l'/ . ' ''1''',~ I' \, , , , " " "', , , " , IN n.11.: MATlTI! IN "HE COUll r OF COMMON I 'LEAS OF CUMIJEHLJ\ND COUN IY, PENNSYLVANIA THE I.:STA TE OF MAllY LOUISE HECKMAN, SINGLE WOMAN, OI~PHANS' counT DIVISION DECEASED NO, 21-94-0212, ElliUill:U.QlllJOOllWJ;8WfiQIQ EMMJM; y!;ABS. l'lOQ1;.QJ~ 8Gf1EEME.t:H AND AMLillP..Ml:.NLOilI;,~ 1; Mary Louise Hevl\nlHlI, sinule WUlllun, Inle of lower Allen Township, CurnuerlulllJ Cuullly, Pennsylvania, deparled this earthly life on February 9, 1991\, 2, On March 9, 199'1, her last will and teslament, dated April 11, 1991, was duly probated and lollers teslumentary duly ISSl.Eld thereon by the Ilegisler of Wills in and for Cumberland County to PNC lJanl\ National Assuclation, successor by merger 10 First !Jank and Trust Company of Mechrllicsburg, (A vopy uf said will Is allaohed hereto as "Exhlult A,") 3, Item 4 thereof tJlsposed of Iho residue of the eslate by dlreollny that it be divided Inlu lines (3) equul shares, two (2) 01 which are to be tJislributeu to named vharities, to wit: Dickinson College and lyvoming Cullege, Tho third equal share Is to be distributed to the above-llUmed executor as trustee to be administered as a life Interest In income to Ms, Heol\rnan's niece, Anne Jeffells Conl\ling, After Ms, Conl\ling's death, the principal, ,.,. i ~ 11 , ; ~1"l~: /" .r.' 1. ~ .;1.,,1'., ".", ~ .:.',..),ttlj'i~~~~~\~~l"~~\_ together with any accruod illUomo, is 10 be given to her children In equal shares as remnindorlllon, 4, There is a problem with IIw financial pracllcalllles of carrying out the terms 01 the will as stated, Ms, Heckman's funds have been depleted by nursing home fees and the like, Twenty-five Thousand ($25,000,00) dullars is a reasonable esthnate as to what might be available to fUlld this trust. 5, The above-named truslee has informed your petllloners that, based upon Its current fee schedule, the cost of Implementing and managing a trusl of tho SilO proposed would exceed the expected Income thus mailing the irllplolllolllalion of suvh a trust an Impractical exernise ill fLl tilily, 6, Ms, Conkling, the lifo tenalll, by fumily agreement, wishes to execute a qualified disclaimer 01 her IIle interest In said testamentary trust. This would have the effect of rendering her legally dead for the purposes of this will clause, 7. Ms, Conkling has two (2) children who would Inherit as a result of such a disclaimer, to wit: Christopher Sean Conkling, an adult Individual, over Ihe age of twenty-one (21) years and Sarah 8eth Conkling, an adult individual over the age of eighteen (10) years but under the age of twenty-one (21) years, 0, Since the said Sarah Oalh Conlllin(J is less than twenty-one (21) years of age, a disolaimer in her favor would not work to dissolve the trust as to her remainder share as is provided In the above-referenced Item 1\ 01 the said will. 9, Seeking a private truslee could create and pose numerous ---. - ': \' ...; , .~);,~',(t(n:.~lf.,i,~.1'l~~~'~:~','~.ml"~ ~" tr."J" , ., " ~ . .. ; , I problems associated with a soarch for, oversight of, and hiring of such a truslee, 10, The said Sarah Oolh Conl\liny is a porson of considerable malurlty as Is evidenced by lolters nltnchod hereto as "Exhibits B through E, 11, Anne J, Conl\ling and lJolh 01 hor aloresaid children are agreed that the besl solution 01 tho curront problem and potential problems Is 10 have Anne J, Conlliiny disclaim her IlIe Interest In Ihe aforesaid lrust and 10 rwlller dissolvo the lrust In favor of an outright distribution in two (2) equal shures to her two aforesaid children, See "1:xhILJit F," WHEHEFOFlE, PetitionDrs respeutrully request thai your Honorable Court Issue an oldor selling a dalo and tirne for a short hearing on the Instant mailer 10 examine Sarah Oeth Conkling as to her malurlty and ability to accept any disclaimed inlerest of her mOlher, Anne Jefferis Conlding in tho eslale of Mary Louise Heckman, deceased, Hespeolfuliy subrnllled by _._~~:_0..__~~/ 7r Charl9s [:, Shields, III 2 W, Main Street Mechanlcsuury, PA 17055 I. D, No, 30513 Tole, (71'1) 760-0209 ,'II M~J"<#'iH""'~"'~"'''''~.'''I'' :..'" ' f . ~ ;, dt"i;";''.Ut' ""'/:\t\.;,:~",~,,~.JU:".J.."~\~~~" ; 'l'r~.., . CommunI ty 81lt1 Churuh Bxperionoe Short 'l'erm Independent study In South AfrJoa, Work Involved the o1Jservatlon of the etluou!:1onul oyntenlfl, M1t.l.l1cun Churches, clinIcs, townshIps and squatter camps In order to gather wrItIng materIal and gaIn Inslgllt Into problemutio race relations, January 1994 Grapehon Vice Prosident, student 1,1 terury Socioty, lIol11ns College, February-May 1994 Attended the 'l'onth ^nnual ConfEl/'OIwe 1n Peer 'l'utorlng in Writing, Grand RapidS, MIChigan, NovemlJor 1993 '1'raining in English Socond Languago 'l'utorlng (ESL), lIo11ins COllege, SeptemlJer 1993-May 1995 Commi ttee Member anLl tru.lned in Soxulll ^ssaul t and Response Awareness (SAR^), lIoIUns Col.1ogo, 1993-Present Attended 'I'ra1nlng Workshop on LeaLlershlp and DI versl ty, lIollins College, April 1993 ^sslsteLl ,in Plfll1l1Jlltj COl1fOl'OI1(J() 011 :JexunUty unLl sp.l.rituality, HollIns Col1ego, AprJI 1993 Liturgioal Danco Coonlll\ntor, 1I0111ns Col.1ogo, January 1993-present Cabinet Member of 'l'he HeUgious Life Association (IU,^), lIollins Collego, SeptemlJer 1993-May 1994 Youth Advisor and Lay Header at Sl:. ,Jamos Episoopal Church, Dioaese of South West Virginia, January 1993-presont Adul t Advisor for Uishop's Youth CommIssion, Diocese of South West Virginia, September 1992-May 1993 Curriuulum Committee Hember und Choreographer for VacaU.on Bible SchOOl, Bruton Parish EpisGopul ChurGh, Summer 1993 Assisted in Preparation of Junior lIigh Conf irmatlon Classes, Bruton Parish Episcopal Churoh, 1991 Assisted in planning Ch.llllren' S Chapel, Bruton Parish Church, 1991- present Episcopal Youth CommIttee Convocation Five Board Member, 1989-1991 Assisted in planning spring I'eov inoa 'l'hre8 ~ivent for the Episoopal ChurCh, 1990 Delegate for Episcopal Youth Event, 1990 '~I\ \\ , . ,\~--,~".7:~\II~\'7'~"---'~-;'~-:~-'~"i_"''''''___'''(~I_'\:,.ij .. 'I .,',. ,-, .'Ot Cd\ " ,- , ""_'" ,-.~"I""Ii.'-' 'L' """".I'~;L.r't~'\' . , "\, ". - "" I I r, -;r- 1'!M1,,:.. '._ . .l~lr'ffl.l, \,;::};, . . ' Hollills College ltllllllllkl'. VI 1J.;1 Ill\! ~.III~II ('/11:11 :1I;~.I;1I1111 March 2, 1994 Mr. Charles Shields, Esquire. Mellon Bank Building 2 West Main Street Mechanlcsburg, PA 17055 Dear Mr, Shields, Beth Conkling asked me to write to you, on her behalf, In the matter of the educational Inheritance left. to her at her Grandmother's death. I have known Beth for the two years she has been a student at Hollins, We have worked closely together; for one semester she was my work study assistant In the chapel, she has been my student and is a campus leader. She is one of the more l1l<1ture students I have known, able to make decisions about her own life, and to implement them without assistance, or to ask for assstance when the need arises, Her academic record is very sound and strong, As a leader, Beth is active in the campus religious life. She makes commitments and follows through; she is a woman of her word. I know her to be self-reliant, of strong and moral character, and responsible. It Is clear to me that Beth is securely committed to her education. She has definite educational goals to allain, and is striking in her drive for knowledge and learning, I am cert ain that she will make responsible use of this inheritance, for the sole purpose of seclIIiny the best possible education for herself. I have no duubt that making it available to her Immediately, instead of awaiting her 21st birthday, will enhance her education oven morosu, and thus fulfill even beller what appears to be Its original intention, Please call on me if I l1lay be of further assistance. ~~,~~~~c.~.~ The Reverend Ja~ Fuller Carruthers Chaplain of the College I ~'" . ,. --t~.'''-!''i''''':'-''''''-~~'''''r"''-''~'''---''~,"r'''"''i'' ..... ',:: ~.. . "...., .}Jnl ,",' .1\ , ., - ..,""" .....,..~1'1'-.',!..1'..1\ ...~..I, '''. '.1 . .,. ...... 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'..l,t 1.;'i)),;'I,t,'I;J,' "'Iilli, . I '" I,", ,', 'I '<,-'1 l ",,('\},/i.\i~."~'I!;,'-,.';' .'";:;,,,:;,11'1 ., ;,; /l,~:.;:{;:~,~iI /~. .~, ,.,' :~'..'...', :,1 J.;~~" ~ it " ,I: ..,' .' J'., ",'. " , ... , , . I." I'll ,1'. ',. :' ,./1 " .'1',' '<" " .',1 :>::'\' I " ,I, , d" ." I. I:' ..' ,,' " ,,1 f', .':' /,i;,('~ '.'. ,',,' 'It.' ", ,1/ ", '\., '1\'- (, ''', 1''-,/1 --: " ../~1'" "';,.'.,.",," :'1' ',l,' , , ''':',1 Ii ,j """;/ I,;'.t.-'" I',' .\' ." 'I'" : !, ~ ','f,,'\ ,'!,;j;",. :"\' ,. " " ~' 11'" " ,,, " ! II' .' , . , HECKMAN, SINGLE WOMAN, DECEASED IN THE. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN THE MATTER THE ESTATE OF MARY LOUISE NO, 21-94-0212, ~Q/3Q8NQE W1Il:i..2O..eA...SA SECT, 6201 1. Mary Louise Heckman, single woman, late of Lower Allen' . Township, Cumberland County, departed this earthly life on February 9, 1994, 2. On March 9, 1994, her last will and testament, dated April 11, 1991, was duly probated and letters testamentary duly issued thereon by the Register of Wills in and for Cumberland County to PNC Bank National Association, successor by merger to First Bank and Trust Company of Mechanicsburg, (A copy of said will Is attached hereto as "Exhibit A,") 3, Item 4 thereof disposed of the residue of the estate by directing that it be divided into three (3) equal shares, two (2) of which are to be distributed to named oharities, to wit: Dickinson College and Lycomlng College. The third equal share Is to be . distributed to the above-named executor as trustee to be administered as a life interest in Income to Ms, Heckman's nleoe, Anne Jefferis Conkling, After Ms, Conkling's death, the prlnoipal, together with any accrued Income, Is to be given to her ohlldren In I, '. " equal shares as remaindermen, 4, There Is a problem with the financial praotloalltles of oarrylng Ollt the terms of the will as stated, Me, Heokman's funds. have been depleted by nursing home fees and the like. Twenty-five' Thousand ($25,000,00) dollars Is a reasonable estimate as to what might be available to fund this trust. 5, The above-named trustee has Informed your disclaimant that, based upon Its current fee schedule, the cost of Implementing and managing a trust of the size proposed would exoeed the expeoted Inoome thus making the Implementation of suoh a trust an Impraotlcal exerolse In futility, 6. Dlsolalmant, the life tenant therein, desires to exeoute a qualified dlsolalmer of her life Interest In said testamentary trust. This would have the effeot of rendering her legally dead for the purposes of this will olause, reserving to herself, however, pursuant to another petition to your Honorable Court, an Interest In oertaln Florida real estate located at Rotonda Springs, 7, Dlsolalmant has two (2) children who would Inherit as a result . of suoh a disclaimer, to wit: Christopher Sean Conkling, an adult Individual, over the age of twenty-one (21) years and Sarah Beth Conkling, an adult Individual over the age of eighteen (18) years but under the age of twenty-one (21) years, NOW, THEREFORE, Intending to be legally bound hereby, I, the undersigned Anne Jefferis Conkling, niece of the said Mary Louise Heokman, do hereby disclaim my Interest as a life tenant In the said testamentary trust above-mentioned, to which I am entitled under .. EST~TE OF MARY I. .HECKMAN ." ". 'CONTINUED: CASII' I, "OJ I' I", " " 'I' PEBTF REIMBURSEHENT FOR PRESCRIPTION DRUGS PENNA DEPARTMENT OF R~VENUE REFUND OF 1993 STATE INCOME TAX. " I. TRUST UNDER WILL OF NELLIE GEIGER ROYER DECEASED INCOME ON IIAND AND ACCRUED TO 2/9/94 (DATE OF DEA'n!) ", YWCA RETIREMENT FUND FINAL PAYMENT OF STRAIGHT LIFE ANNUITY " TOTAL INVENTORY . 'l1IE DECEDENT IIELD 'I11E FOLLOWING REAL ESTATE SITUATE OUTSIDE 'l1IE COHHONWEALTII OF PENNSYLVANIA . ROTONDA SPRINGS OK 107 LT 39 CHARLOTl'E COUNTY I FLORIDA , " " I. I\i' " " ,I' , ,;1\1. , , , (' ',j ,. It ,. ,j. " I" ,. .'. f.'. 'i. ,I. I' 'I,:, .;1 'I , " '1 I' I' , , I , '" , " " , , I' " \. I' I " }. \. I I :'" ii . " \. " "j, .,. ,. ,. I' UJ.""U . 195.84 164.64 21.24 267.39 100,248.80 a.a.t.:aaCla=== " I . I, . : UY. lriOQ r:JP 11 \-9\ I (~ I!! ~I~ ~ ~ i A 5 I a r,nMt1ONlfCM.TH or rr.NH'I'n'll.YMllh nr.P^Jl.TMr.Nl' or ,u:yr..Hlr. H^.il&lu.~~*~1 17\'0.0'01 INHERI'I'ANCE 'I'AX RETURN RESIDENT DECEDENT (TO BE FILED IN DUI'WW['E WITH Rl\OlS'l'ER OF WILl.:;) I OATES OF OEA1I1 AFTF.~ 11/51/91 CIlECK IlERE ., I. SPOUSAL POvERTY CREDIT I.S ClAI.!1!LILll.__ r!l.E'tuIlER ?19IHIO?I? GOU TV COOL VLAH UMO[1t -- I nr.cr.nr.'rr'n NMU:(I,,,"T, PI IHIT ,1'111I) MUJIH,f. II11TII'II,\ I'ff "P'~tlT ~ ('roflrl.f.Tr. hllfJllr.nfl IIECKMAN MAR V l. ""'RumH:'" 3?'i WfSI.I:V IJltlVr ]""r. '" 111'^frr- r1i""?'~ lIT1I'l1T -- MI CIIAN I CHOllIW. . PA ?109/911 (,I III 10 C0ll11y ClIMIH.ItLANO IT2S;IPPlofn-;;;;-;n;i;,;;; -- -- '. - ------ITJ Rom.lndor Rolw'n (lor d.l.. 01 do.th prior 10 12.\3.82) o 6. Fodor.1 E,t.lo To. Rolurn R.qulr.d 198-111-685'1 ,. Orlgln.1 Rolurn o 4. llmllod E,t.to o 4~, Fulure Inlerest COll1prol1llsft (lor d.lo, 01110.11. .ltor 17.11.01) IiU B. Deco doni Olod TOII.I. (ii] 7. Oocodonl M.lnl.lnod . Living T,,"t .....l 8. Tol.1 Numbor 01 9.10 Oopo'lI Bo.OI (AIl.ch copy 0' Will) _ (AIt.ch_ copy.'!, TrU,I) ALL COR ESPONDENCE. AND CONFID~~I~~~__~X_~~FORHATIQ~_~HOULD BE D~RECT~D TOt N"'1E (:I'IlI'I.I:'r': "I'III.ltlo MlIllU;!t1l MAR IA TOMPK I liS. TIlUS I OfJ.J~IL,_____..,.._..._. Tr.l,r.Pllntlr. IIUNKr.n Pile nANK. II,A, MrGIIAIIICSOllRO PO nox .100 GAMP 1111.1.. P^ 11001 ( 711) 691-qo~~ -- .--. ._ . .. .'_____m '. ..". ... ~-r-. ._..h._.___...1':"Z'=tltt::__ -------"- 1. nool E,I.lo (9chodulo AI (1) o 2. Stock' ond Bond' (9chorlllle III ( 2) ___..____..!f~,~2!LS.L 3. Clouly Itold 910cklPorlll""hlp Inle,..1 (9chodlllo CI ( JI __ _ ._______._..____ 4. Mortg.g.. .nd Noto. Rec,lvoblo (9chodlll. 0) ( 4) .____u__..__ 6. CUh, B.nk Oopo"1I ~ MI,c.II","o," 1''''0".1 Propo,ly( 5) 03 nO."3 (Schodulo E) -------------1-'-'-"-"-- 8, Jol"t1y Ownod Proporly (9chodulo r) ( 6) .--.--....---.---.- (7) ._..__._.._.____ () 7. Tron",,, (9chodulo 0) (9chodulo LI 8. Tot.1 Oroll A"ol' (Iot.lllno, 1.7) ( 8) 100.2118.80 (61._ 12,3'19,811 9. Funo,.1 EHpon,.., Admlnl.lrollvo CO'", MI,coll,,,.o," EHpon,o, (9chodulo It) 10. Oobll" Morlg.go L1.bIlIlIOl, Uon, (9chodul. I) 11. Tot.1 OOduollo", (101.111"01 9 & 10) 11. Nol V.luo 01 E'l.to (11"08 mh.u. 11"0 11) 1:1. Ch"rll~ble Ind OOYfJrnltHlIl1,,1 Requesl. (9chedlllfl J) U. No! V.'uo 9ubloct lo..!.," (IIno 12 1lIIlllII "",!,l~L_____....._... 1,600.50 (10)______ 13,950.311 (11) (12) (13) (14) 86.298,116 58.298.92 21.999.511 tn, Amount of lInr 14 tlt"able~' 6~~ r"le (Includo volu.. !r011l 9ch'rlu'0 K or 9cho,I"lo M.I (16) H .06 ~ 1n. Amount Clf IIl1fl 14 t"K~hle "116~~ rille (lllr.ltlllft wllues from Schedule K Dr 9c:hf'dule M.) 17. Prl"r.Ip.II'H du. (Add tow 1,.l1IlIn. 15 A"d !rom 11"0 In.) 1ft, Crftdll, SpOll"" l1oY8rly Cr(ldlt I1rlnr "'''VlTlfll1l. OI'r.ollnl 3,319,00 110.Ofl_ ___.___n__ + _..____..__. + ..... ..........,. 19. 1111"0 18 I. gre.lor Ih.n 1111' 17, o"tor Iho (lI11oro"co On ""0 10 Thl. I. tho (In) ..,n.n_.(~2~~. .15 M 11.199.92 (17) 11.199.92 In'flre.' (IB) 3.557,00 OVERPAVHENT. (lDI (hullk hili It 1 f yuu .It II I nqllU'i t lilY it rut"und (J f YOlll ()vo,.paymont. aD 20. IIl1no 17 " gre.tor .h.n IIno 18, nnlor Ih. dlllo,oncn on ""0 20 ^, Elller' tllfl Inlerest on Ihe b,.l~ncfl dlle OI1I1I1r! :W^. (20) 6112.92 Thl. I. Ih_ TAX DUE. (2M) (20B) _JijIZ.~'lL B. Enler I". lol~1 of line 20 .nd 20A onllno 208. This Is Ihe BALANCE DIJE. Hoka Check Poy.ble 101 pegi.ler of Hill.. Agenl ~ _. - -. -- ._..~--. --=-.----..----..- - , -_..._-~_.- III er pAI1^ l"t 0 per illY, ~n~ ~~~11~?9 fl~'~1?1l0~R1 '~~~n, 1~.~l~I~(~~~~~I;I'~~i"I~.~~~i~\~,w~~iii~~~~l1~~ t~~~~~~PI~Y ~l~\~~I~n1!rrer-- II I. trull, cOIrllr.l "nd cOll1pl'ln I dnr.liUn lh/llnll 1f',,1 0'1/11n l1il' 1,(lnl1l1'I"1II,'" ,11 hw' 11I",I,'! ",llul> II'., Il'.llltol1 ',IIII"I"""'r olllllf 111,111 1111'1 pnrHln,,1 rnprllHtntllllvtl It b;tHld on nlllnlOllllnUon 01 wltleh p'llflMnr h.H ,11lV IllfWIINIf)n [lA.-rE 11-/- :tL._ IJA'f . Trust Officer ..____________. 1'. 0, Box 30B Cllffil' HIll , I~^- .J.7.0(11__. .. ,.......... Ilr.V.1Bll r:at 1'.B81 ESTATE OF COMHOMNIALTH or 'I"NaVLY^NI~ tHRIRIT~E TAX IlCTU~H aIIID&HT DIe DINT SCHEDULE H FUNERAL EKPENSES ADMINISTRATIVE COSTS AND MISCELLANEOUS EKPENSES rAGE Pl.... Print or Type FILE IUIIER 111lliL_______,__ 12 ITE" NUHII!R DESCRIPTION AHOUNT A. Funeral I!xplnBeBI 3/24/9/1 MYERS rUIIERAL 1I0ME Ilia rUIIERAI. EXPEIISES 1,680.00 Il. AdminiBtrltive COBtBI 1. Per'onIIl RoprOlentotlvo Comlnlonl SEE ATTAC\I[;O I rnll lAT 1011 5,000.00 Soolol S.curlty Nunhor of Porsonal Roprolonl. Vnl. ' V.or Comll.lonl paid Z. Attorney FOOl SEE ATTACIIW ITEMllATlOII 11,600.00 3. F."Uy EK.....llon Chl.nl RoI.t1onshlp Addr... of Clolmont 01 deo.denl'l de.lh strHI ArldrOl' City stot. Zip Code 4. Probate F.OI C. HiBCellenlaUB EXplnBISl SrE ATTACIIW IlEMllAllOfI 1,069.84 " TOTAL (Alto ontor nn IIno 9, Roa.pllnl.llon) $12,3/19.84 (If more tJ'lIu"n I' I1Nlrf('ltf, In"'!!l .vllllllol1<'1' "hflf"~ of \.111'" ~I;of" I c' \'1 '\ .~ I HGltEOUI.[ "II" .PAOE 2 .' rERSONA'- Rr.PRr.Hr.IITAIIVi: COMMIRIOIIH ESTATE or ESTATE or MARV L HECKHAN 1112~11 rll.[ IIl/Mor.n 2191t-00.212. .,. " 2/09/911 .rNO OANK, II,'^. 5,000,00 " : ,<, '. d. 'j " " TOTAL rf.RsoII^1. ntl'nr.sr.NTATIVECOMMlsSIOIIS " 5,000.00 , ' , ,I '.', ',' , \ I! ,. II! " ,. " ,,' " " ,. , , " " " II, " /. ." , , " " I , '" " ,. , ,I' (t I ,. i' ,. , " , , " " I ,. " " I' , , , ". " ., ,1\ ,. " , t! . " , .. " ,. ,'1. " , , I .~" ,. " " ,', "1 ii, , " I., ,. , " , >- ,. , " ./' " " .' " " /. ,. , ,), ,. '1,", ". ',. " I. " " i ~ " ,. " ,., (, ,:' , l'., " ,I , ~ ,. , ' ','1 \ " '",I ',. :,.' ,I, i' . ~ ' , , " " " , , " , .i', " " , " ., " " " ,. i i, " , " " 1'1 ,I 'i ESTATE or ESTATE OF MARV L ftECKMAN , ", 1 "" 2/09194 '.1, .,. ',I' " ,! " 1'1. ,'. (,'I , " \~ ,,, I,;'. /, ,10_1:, ~ ,SCIIEOIlI.F. ."11" ATTORIIEV rEES 1112511 -., , riLE NUMOER 2194-00212 " . ,0ftARLf.S E. sft I ELOS, III J ESQU I RE ,. " ',',11 'ii, " ,', " " '.' "'I " i,' ,,' ". I\i ". ~ .; 'I. " , ' '1/.',' I' "b '.' ,_ '1' " ..j I Ii " ,. \, \. ", " i: ,. ,I' .,,' 'I , , " ,fi, " ','I' ,. " " " .,. , TOTAL ATTORNEV FEES " I ,. ,. ,. .,'" " + III'," " 1\ " , " " 'I' ii ," ',' ,. , ,',\ , ,,.' F , , 'i .,) p! 'I ilj " " ,. ., .,. ,'" ," " " .\ I" PACE ! I, ,600 .00 4,600.00 I' I,., " ,. SOIII:OIII.["II" PfIOf, 'I . M I SOFLl.AIIEOllS EXI'[ IIsrs E.STATE or ESTATE OF MARY L IIEOKMAII 1112511 f'II.E III1MorR ?19~.00212 1. 3/21/9'1 CUHOrRLANO LAW JOURNAL LCOAL AIlVER I I S I 110 ~0.00 2 3/23/9~ CIIARI.ES E Sill ELOS. III rSQUlIlr fiE I HOURSE rOil PROOATr COSI S AIIO 3 OIIORT m:RTlrlCATrs 220,00 3 3/23/9" REOISlr.R \11' WILLS SIlORT orRllr 10MES 6,00 'I './??19'. MlIMMAS ,'EWFI.IIY S TOflE APPRA I SAI Of' JEWELRY I 18'.00 , '/1619" TIlE SEII1IIIll. LEClAL LEOAL AOV[flTISIIIO 3/25. ~/l & ~/S/9~ 68.S4 6 '12'/9'1 V IT AI. RECOflOS 3 DrAT" CERTlrlCATrs 9,00 1 6/07191. WII.OEHAN & OOROCK f'EE rOR PREP Of' 1993 I IIIl IV IIJlIAL TAX OE TlIRIIS 12'.00 .8 8/15/911 nEOISTrR or WII.I.S PET IT. I 011 10 TIlE coun I 10 AMEfIIl TilE MAlty 1.0111 sr IIF.OKMA:, IRUSl 18.00 9 9/15/9" RrGlsIER or WILLS 2 SIIORT (IrRTII 10Aln 6.00 TO 10/06/9" REGISHR 1II WILLS M I SCELLAllFOIIS 1'[[ 11101' AIIIl o I SOLA I Mrn /'8,00 11 10/111/9." RF.(lISTER or WILLS REI MOIIRSF.Mf'IIT m:nr I f' I rn 001' I r.s 16.00 " 12 10/111/9" REOISTER Of' WILLS riLE IIIVElIlORY. OrRTS Mil OEOUOT lOllS 28.00 (.', "'"" SOIIEOULE "II" MISOEI.L^NEOUS f.XPENsr.s ,..-, I I' " "', ESTATE OF ESTATE OF MARV'1. IIEOKHMI 1112511f1Lf: IIUMhER 2194-00'212 13 10/111/911 RESERVE rOllAOO I T I,OIlAL ,ADMINISTRATIVE OOSTS " " '" ,. lOlAl. MISOEI.LANEOUS f.XPEIISES PAQE " " " , Additional costs, by agreement. for transfer of Florida real estate will be borne by charities that are not proper deductions for Pennsylvania asset purposes, " " ., " .1 "~I ," " , " /.' ;'i, ,." " j. j. ," ,.' d )1'. Ii ,. , " ,. C' , , 'I.' ", ,. '" ,. (I.) " I,., ,. t, I., "", " " ",. '" ,. ,.' , ,. , , , , Ii ~. I"~ 300.00 , . 1 ,069.8/1 I, " , .,. , ,'lr(1 ,. " " I" " , ,. l'i " ,. ,. !,', , , " , .' ,'. " ,. Ii 'II.'; , " ',i ".,' " ,. " ," ,,' ,. ". ESTATE QF !! " o SOIIEDULE "J" (.':;:\ ESTATE Of MARV L IlECKMAII .. , OllAR I TADLE OR GOVERIIMENT DEQUESTS 1112~11 r ILf: IIlJMnER 2'19'1-00212 DIOKINSON COLLEGE PO BOX 1773 CARL ISLE, PA 1.1013 " 33.33' OF RESIOUE LYCOHING COLLEGE '700 COLLEGE PLACE WILLIAMSPORT, PA 17701 33.33' or RESIOUE 3 WESLEY UNITEO METHODIST OIlURnll 203 S. FILBERT STREET MEOIlANICSBURG, PA 17G~~ ,;' ,',. .. .' ,I. " 'i ,.' ': -, :., .,.-, 11"'"'' -", '. .-.~ _,0 I' 1,1 ", " , ," " " " !; I' II " , <-I: I: Iii ,. ,. :.-:' " ,. ,I; ", t\'. ,. /1' ,,' ,. I.' I' " ,. I' ,'" ,. .., t,. I, 1:11, " 'i " ,. ",.j 'i , " " , ,. ", Ii Ii, ,. , 'I, " "', ,. '. , ,. , " MOE 2. \\ 26,649.46 26,6119.46 5,000.00 , , $,S ,29'8.92 ,. I. I ~, ; . . "j. , , ~ , " I ,'..Ifi.'.wt."4.....4H\'1 .. ,. W 'ILL AND TESTAMEIIT OF MARY....16!lLl1 IECKMAN I, MARY LOlJISr. IIECKMAN, of the 1'ownship of Lower Allen. County of Cumberland. and State of penneylvania, being or Dound and disposing mind, memory and understanding, do make. pub 1 ioh and dsclare this to be my Last Will and Testament. heroby revoking and mak!.ng void all former Wills by me at any time here-to fore made. 1. r direat the payment af all my just debts and funeral expensss as soon as convsniently may be after my dscease. 2. I givs and bsqueath all my jewelry and personal effects to my beloved niece, Anne Jefferis conkling. J. I give and baqueath the sum of Five Thoueend ($5.000.00) Dollars to the Wesley United Methodist churoh of Mechaniasburg, Penneylvania. 1". 4. All the rest, reoidue and remainder of my Estate, real, personal and mixsd, whatsoever and wheresoever situate, shall be oonverted into cash, and for this purposs I authorize, empower and direct my Executor hersinafter named to sell all real estate, seourities, etc., which I may own at the time of my decease. After my estate has thus be on converted into cash, the same shall be divided into three (J) equal ohares as follows I (a) I give and bequeath ons (1) share to Dickin- son Collsge, at Carlisle, Pennsylvania. This share in my EState shall bs held by thQ Trustees of the College in a perpetual Trust, the income from which shall be used annually as a scholarship for pre-ministerial students. The Board of Trustees shall have authority to determine the qualifications and eligibility of the students receiving said scholarShip. This Trust is creat.ed in msmory of my father, Edgar R. Heakman, and my mother, 1 . ~" ~, .. ......c.-;,. , ~, ~.. .... .... .. . - j Habel G. lIeokman, and ehall be known ad the "lIeokman Soholarship for pre-minieterial Students." (b) I give nod bequeath one (1) share to Lyooming COllege, at Williamsport, pennsylvania, This share in my Estate shall be held by the Trustees of the College in a perpetual Trust, the inoome from whioh shall be used annually as a soholarship for pre-ministerial studnnts. The Board of Trustees shall have authority to dstermine thd qualifioations and eligibility of the students receiving said soholarship, This shall be known ae the "lIookman Soholarship for Pre-ministerial Studsnt.." (0) I give and bequeath one (1) share to The First Bank and Trust Company, Trustee, in Truet for the following purposesl (1) Ths inoome from said Trust Estate shall bs paid monthly to my nisoe, Anne Jefferis Conkling, for and during her natural lifs. (2) Aftsr her dsath ths prinoipal in eaid Trust Estate, together with any aoorued inoome, shall be given to her children in equal shares. If any of her childrsn shall have not attained the age of twenty-one (21) years, the share of such child shall be held in Trust by the Trustee for the benefit of such child, and the Trustee shall havR authority to apply ",uch portion of the principal of the sha~s of such child for his cr her education as may bs necessary in the discretion of the Trustee. (3) I direct that the interests of all benefi- ciaries in this 1'rust, whether in tho principal or income thereof, shall be free from liability to attachment or other legal process issued at the instance of any credit or assignee of such beneficiary, and I direct that nc pay- ment shall be made by way of anticipation of eums which may hereafter accrue to any beneficiary. 2 ""-, APPRAISAL ,- ..j' ..,'- r-:~:'-\"\~/7 I ' ,'...J If " "I' \J ,--- 'I .'.~. . '../ ,.J Personal Property of M4J(y 60 U IS C He C~M 1)j ES' '0 TC Appraised by Chuck E. Bricker AU094.L Date 3J2qjqt.j ITEM VALUE ITEM VALUE :2 ~ABy' RIAJEi oS J (J Pc. .2o,1l'l- 4- Assi PINS 'I ;?c::.. :2().fJU - :J- CA-f1'''o -T'AJ5'~,(7S_ /0 o~ -- ---- ,1/ 57) au JOT.1L /1/'/'~I$1-L, , ~I. JL f.l.A 'J,o U.J' .h' ,,~ AUu'N-L 3/?,..J/c;.4 . - , - . - - - , - - - - ,"j ,"', l'ILIt'II'iA' Ei (,Et'lOLm, I CAL 1..,~}~Ora)l'I)RY ~STATf APPR~15AL "Fed,~ t'IAF:KE1" \)f)LUE". F'R(Jcr.mum~ FCm E:<tltlINrITtDN AND AF'F'RAIS(.\I. The :follow.111l.) ",ppr;:d.5,,1 \~"~ pr~rfonnecl by il1d~lv;tr'y r(lcClgnhl1d ~JNp't.~r.tJ"':) l.u.1i,lifj' the 1.rd.:t1',:J": lI\'itiJ-"tI.' of l:tH1 ;:\t..t" met.hodl:3 ~nd prPJc:i.lon lab~rntory eqYipmal1t. We cmrtifv thst the jD~elry ~eacrib&d w11:l1in hi~'!I b""", ,"n<7\ 1. Y:~b,d ,"I,d 9 I'sded by t'ILJt1t1f.,' S ,JF.:~JEI..I:J~9 ill ,;.,c:c"ln.t"~1f:'" i'l.l.th t,he pr~scr.1.I'ed gri.,ding standM"c1'.; elf thu "Alhrlrle:<lIrI . OtH:\l.l\cgiC:.ill 1.."blilr,:II:CJt'i.P."l" fnr' col,~n,d SbJI1'D\; iHld thl3 '''Gr.'ffiolmJlc:,,1. Tn.l",tihll:~.! nf AIhI'!ricR" r'c,r r.Ii.i.\mocld\".. 'f'hH I.ItlllClllt c..re <i\nd pt"ac"'~1 tiol1 hi.\5 bl?an ti.\ken to pn~s.?n t .n 1,0,wlll: Ullld ~nbia~ed report on the quality and value of tl1is merch.ndi~e. Jewelry constructed Bolely of, or ill cOlhbin.ti~1l with praci"'~ls met..ls Le. plaUnum, pall.;>diLlm, y~1l1Pl" ClI" whitu! QuId ..ndlor' silver hll:r,l';tecl, an.\\ly'.es <~nd dt~~'ll~r'lllUd fm'l i:<~ tYfllll dlrHI content of such met.ill. l'lhc.)rl it Cl\n be determjl1md. thu tYPll (Jf r;tlr1~;b'~Il:t.i.qn ~Iill bo dQ'5C,'illl3d, ,~nd ttim I~V,,,lcl.\\(:.l.lll1 ~Illl bill '.detormined by the weight of tho item, fcrmulatucl MCGQrding to .\\ccept.bls industry procedure. 10r aimil<i\rly confitruct~d mer~handise based on c~lrl"ent pr.,c i.o~\!\ me 1:1:\ I pr' .LC(+B on I:hlll dll tli .this appr-,)is",l \'1<)5 plDr'flJr'ml~d. Unless other"wine st..'Ited, ,cd I gem~tr.H'(HI Llr!? IJl"llf:lml flllel t'l'l<i\I.I,latt~d in I'.hfl:ir' mClI.Illting!; ,\(,cl cml'l 1:0 1:11Il 1!lil'.~.nl. 1:IHlt thfl r::ow,til1gfol'mul.1tuct by m~~",nun,'ment~, zlnd IIr(< "~ll.lIIl/<I.r.'\1 nnlY. kl~en dGbcl"lo.ln.) UCll1 IJf co I 01' ,e; [":1'".1 tv .)prj pt'ClI.l\Jr'l: I.DII'I /IIa'( Ill' f.'r~'ventp.cJ by c:mrt.i.\in t.ypo\'; cd mlJ\.lnt.il1()9. Bmld I f/\"I:',' Mill rm.lnel fl,lll and single CI.lt,. b':lIJ~let1:o "nd I:"rr'o c1.ll.tllllmdll (IIWil,'JVI) 1.\1'1'1 'dElnC,".i.bm) i.lc;c:cwcli.ng t.o 1'.hctJ.r N'rll'nll.IIII';ltc:' "lflJr,lhl:tl Mid ,~\vrrrl\\~Ie! quality grades (GomoIIJ9.11:,)1 InsUtl.ltl1 I:Jf ('lIonrll:,\ (IIIi'll rJr'o:Idll1l,J !lc"Il1!) ",net IJ\',ll.lIHltdd frOll1 IWOrF,I()f! Hlol\l' kro I: rwlll:'rI ("1,'111 1:1111 pr,lmlll-Y <'In\1 mIJ~.t elJrnlO'Jn rn.u'k,.t, t1.~jIJr" di,'HlOl1d/j ,!\1'O IJI'<\I.lenl I'll hll l.hti ll111J of p,-n1IJ nldr'ill :"l~"'mcim<?n I: ",.-H.' \:er'. d l,'I1ICJllcI (C\ I tJr I;( 'IIfIH\l11I1" I Ii: I:rmllv. ,;Irld I::'''" pnD~;C:I'ib''id ,:)"",.1.('''11.1 I\lJfflClncl.:<tclr'H II,' I'h') ('11.11'":1\,1<11,:..\ 'Inlll:ll:u!;rJ 11'1 Allli~r-.~c:..\ i.\l',cl "."lidu<:\I:,,'d '(nlHf ""hH'I\\f'" /1,.\, 1,,1i ,.,,'j r I", r"(lffl \'111'1 pr'j.m.,\t"y ..\nd HlIl:J 1:1:1.110111011 ffh,,'k,J I',. cij 1111 "1'.1 '.I'"ll1ll',I.II'llI"" ;or'", IJ/'iHIVlrJ wi.'l'.h I;h,', I.I:-,r...' ".f l:hp. (jlllnr':i.UHl r:L'.Hli<;dulll.l:.ql (,"".II,il/'lIII"'" (1)('11.) 'JI',),:l.lI1lJ ,!/":\1'."1H1 r,ull:",::,,:,'\f' ..meli"," I't". d'"I""I"".II,I', Ii 111'1l:.\I',I.II:,~ I)f ~lnrn,.j.l:(I'~i ColQr-r~~~;1:8t", . . F.vi.dI.l,:d:l.of):C; ...,'f ';<:. \<'.,:'",r1IJQff",I'-"Il"'-' ","11 r...,."".i\,'.ltrJd In I:Cll1jl.lnc:l'.LC:, i ~. ....'<r...... '" .....'....'..' ..~ MO, ._ 1,",,\ r, t'llJt1t1A' B GEt'IOL.OG I C'~IL I_ABl1RATOF~Y " ~STATE APPRAtSAL "FAlF~ MAFWET. \)ALUE" F'r~OCEDl.Jf,E f'Or~ EXfllllNAn DN AND ('\F'PI,A I 8AI_ The following spprBimBI was performed by induBtry recognized fJHpDrta ~\s.ing thn 1,:\tost "gtate of thl~ at-t" methods OInd precision laborBtory equipment. We certify that the jewelry described \'l.iI:hin h,,~s bC~I~n <o1n<llyz.1d and gt-ad'ild by MLJ~WIA'S ..JE~JELEF:S in ,"c:';cJrcl,~nr;e "lith thm pn~5c:ribed IJt",c.ding at<lf1darcl~; of the "American IJ\1ln"1')9il:..,1 1.,.\lJor'BI:oril.lc;;" f(Jr' '.:l11t),..~d 'ltnnes ,;\I1d U1U! "fhmdlng.l.c.:al 1,,;;\:i tutel (j'f I1ll1fH" 1.[:"', " 'fe,," ell "mcmd!',. Thll ~\.tmost ,:..";fJ ,:\nel P"C"C,:\u UCJn 11,iI,j Ilwm I:~kem to pr'(J51~n I; i:\n Il11nl~'; t Blle1 IIrlbia5ed "flJlcwl: 'm l;h"1 r.l'_h\\l.l.l;y Bnd value 01' r.h:ls merchandise. ,hlWf~ll-y CI)/lBtnll:ted ,,-;ol,"ly o'f, or in r.:omb.ini:\tion wlth pr~ciouci mmtalB i.o. plAtinum, palladium, vellow or white gold and/or silvQr. io till. tad , analY.Bs and dnacribed for its type and c:e,nt.ent. of ~.u,:11 ml~~.i.':, ~~I1€!n it C:i.Hl b(~ d'llr.c"r'mined, the type of construction 1'1111 bc described, and the evaluation will be determined by the weight of t.he item, formulated according to accciptable industry procedures for similarly constnJcteel merchandise ba.ed on currrunt rreciouR metal prices on the date this .ppraiual was performed. UnlmsB otherwise statcd, .11 gemstones are gr~dmd and ,n'/i~ll,"\b,ld in tl1,~lt" Ino~\nti/lgs and only to thl!) eHtmlt thattha lI)u~\f1tin~J 'for'mul,1ted by nlrH\.ul~l!!m~mts Bnd ,'\rm estimates only. Keon determination ~f color, clarity and proportions may be ?revented by c~rt.in types 01 mountings. Small fDn~y and round full and Dingle cut, baguettm and carra diamonds (meloe) are JUDcrlbed ~ccordiny to their approHimate weights Qnd average qu~l.i t'( rJI'i.\do'J (r.3'"fholll()ical. 1I1ut.i.I:LiI:o l'lf (~mE1r.l.c<:\ (GtA) grading 'uc.l~) 6nd 8v~luat.ad from ~YP.rag8 mBr~.t priceR irom the primary . i.\!1d mO~-1t c:nlnmnn (lliM'h:>t.. ~1,:\jc",. d:l.:\lnlJnd;; ,M'O Qr",\\dl?d ",1th the I,ISE! 'of pn"lJt".:,d",,1 p'i'rm':'f'Innl: 11'<'\;\'.<','1- c1l.",nll,ncl ::olc.:" comparison stones Clnd '1:11'" iW!H,c/'lb,..",j 1.J/'i\lHn'J llC1lnIWC!.\\I'.UI"ll IJ i' U1'~ 13l'llllo.lOQ.H:,:\I InlltIhlto 1.1 {'11111,~\rlc-i'l ;',"lrld ;:,~'v(:\lu~.til.,r~(l -ft-()fl) r:lv(?rl~qF: m~~,r'hf:~t: price:.'!:, 'from the p,.til''''''\' ,:,rHI ,,)()CII'. r:1111l1ll0!1 1O,:lrki~ t . CllI on~d ')111n~; 1:011 I;!'.; ,H'D 11 r'O\dc~d l'I.It-.f: 1>111" Li!HJ <)f 1:1.1,) ':II",,'r'.i.r.:,'lfl G,"'lIIcllr,q;lr;io,) l., i\bor',,\l:rH":i. Pc; (AGL) ".Jr.'..,d.l.n'J \.\'1';1;0')111 CollJt':~I;.'.II1(,n,j/m' I:h" l'JI'lmI111~'.Jic:,,\l [nstih\t<~ IJf {"II1H~~r'J.,';r",II"~~l rul()('t'li\C{t'2t"'. . ",V.dl.\,1l:.I.(III(1 of r;r.llm'c,'c1 ~1<~IOC\I:(m',)5 .,1rr....fcH-mul"'tc'd J.n conj~lnctiu, '1 'fUMMAS "&metr.'1 .JtO'U 34 WEST MAIN STRBET . MBCHANICSIURO, PA. 17088 , .. APPRAISAL Phon.: 766.9422 APl'QAISAl CLARITY DEPINITION I PI INTERNALLY FLAWLESS. No natural inclusions seen by an expert eye under 10 power .aR"ification, V V 51 VERY, VERY, SLIrnrrLY INCLUDED. Only an exrert's eye could locate inclusions under 10 power maAnification, V 51 VERY SLIGHT INCLUSIONS. Even a trained eye would need maR"ificatinn to locate n.t"r~l inclusions. 5 I I SLIl'iHTLY INCl.UDEn. niamond arrelll'S clean when seen face UJI, I: INCLUDED. Moderate in quality. A P: PRO~IOTIONAL QUALITY. 000000 If ws V~ ~I AI' LttJ Iii VVS: \'li: o I Sh o I 11 .~ AA CARAT. WeIGIiT The size of a diamond is measureu in r.arats, One carat is divided into 100 Vpoint.~ so that a diamond of 75 roints wei~hs .75 carats. Althoup,h size is the most intep.ral factor in determininR a diamond'. vllue, bip.Rer is not necessarily better. The cut, cOlor,and clarity also must be considered in ultimately determinin, the vllue of a diamond. 0 r.:lr,lIN 1~"l1IN 0 1 = 1II11 ,Vol = 7' 112 = 'll 0 1/,\ = .\,\ I/ol = H 0 0 1"'"'1 ~ , I t'IlJt'II'IA '8 DEt'IOl.Dr,) Wr.,!. LtIEIDHI\TOnY f':iHt,n;: 1.\F:F'p<r,181;1. "F,~]r;: r'Ip,f'WE't \.'111_LJ~:" r'r~O\1EDURE F(m ~::<At'lINATlON ANIl APPRAISAL The followingappr.i..l w.~ performad by industry recogni~ed l:llpnrb! l,mJ.nlJ i:he; 1,:ltI.st "st<lta 111 the .,'1:" ml~thocjg <Ind' prad,sion l.bC)!'r\tory !?cjl.l.lpmr-ml:. l~l~ cerl:lfy that tht. .Jf)l~elry dc~scribEld ~lthLn has be.n <lnalyzed illnd gr<lded by MUMMA'S JEWELERS in ~ceordRncn with the prescribed grading at.ndsrds 01 the "Americ~n 13'#ffi'\1Iot,jJ.c:,:11 l.i.\b(J",:ll:cH'i",'~l" '11:1/' colm"c~d "tonm; ,M1c1 l:he "Gnfllr;\orjic:il1 InnU.t.ul:f! (')f Amer,;co\" 'for dJ./lmumJ:;. The L1tmost 1':,.1:"8 ,~nd rlt'I;C:,;<LI !:.i. on ili.\5 lm'iln t<ilkf'H1 1'.0 pr'l,SI'mt ,1n hlln.3s t, and unbissed report on the qLBlity and v.ILle of this merchandise. ,](!)w(!)lry conBtrLll:1:eli sol(!).ly of., or In combin<ltion with precious metRia i.a. platInum, palladium, yellow or white gold and/or sllvwr is testod, analysey and d.8crlbed lor its type and c;rlrd:ent cd SLlch mel:0\1. \~hE'I'1 ,it eeln bE' dl?tnrmlnE1d, tha typf.' of ~on.trLl~tlon will bD described. and the Dv.lu~tion will bG dQtolrmil1ecJ by the I~('!ight ell t.ho J. tern, for'nll.tlllt,::d ,;lc:cc)rding to <'.:;r~L1rj\:abll~ .lndlJ!;I:I"'1 prol~QdLlnm lor' ",imi\<ll"\y r.onstrLlcted 'lIll~rc:h,~ndJ.".r, hi,<~;ll'd COI1.I:t.II"'''ont IJr'f'C.i.\'KIS ml?till p,"ices on the dl:\te l:h1;'1 ,~pp","1\1<\ I vie"; pllrfl1nnl..!d. Unlr.Hr." rll:twn'l.i..;(: ,s;l:i:\ted, ill 1 <;)Qmntone1\5 ArE' gt',.\dr~dllnd nV<illIHI:od, J.nl:hl~Ir' cnOI.\Ol:J.111Jm ,:\f1d ,,"ly to I:hli! eHtant th<\\t the InlJI-'l1l-ing fcJ'nflf.II,,:\I:;.!d by nllll,'Sl_iI":?iment.s imr.t "11"11 e\ltimo\tes only. 1':,I)CDn I:ltll'.<;r'If\;.I1.,Ii:J.1111 '.11 1.:0101", cl<,,'I.I:y ,~nd P'"Opl1rtiQI1,5 cnolly bf~ prlNlet1 I:ml by <::1~r.t"LI.Tl ~YPli!H 01' mClI.lTl U.ngr;. Elmn 11 f.:lncy and rOLlnd full .nd .1ng18 cut, bllguDttn and carra dillmondm (melee) ~re d~Bcrihed acccrd.i.ng to th.ir ilpprcHim.te weights and lIverllge I.IUlIILt.y rjradC~B (Gli!lnOlrJ1Jil:,~1 InsUhlt13 of '.~mer1c,~ (GIA) gr.;lding '~:~I~) ~nd av.lu~tad from Aver~gv mllrkHt price. from I:he primary ,.1(',d "";".1'1: t;':,lIPlllnll 1Il,.\rkot, t'1,1Ijol" c1.L,JflllmcJ\l ",rtJ l]r"i.\df!d wIth tt1~J 1.I~.a of pregrildBd perm8nent mll~ter di.mcnd color con0ftriBOn stones 8nd ~,h(! pt'".,.t:r11'I.~d l]r',.,d.\rllJ \1omtJnl:li:d:w'o 01 tho 131.~molog!.t:i,\1 Insl:itLltt? of AmtH".\.ci.\ ;<rlcl c!\'c.IIL\8tr-:ocl 1'''':'10 .:Wt.t'l\9'" ffi(\rkt,t' [.wJe",-; frl)m the I)'"lm,~ry ,'In/.1 100:,1: C:'.111IfMJr1 m,:/t'kl1 t:. (;I,IIOt'cncl rJmmr. ~,Onl?:'; ill"'J! qn;\dEld wil'h l'.hn'Llr.f' f'.,'f thu Allle'r'ie:,",I G,,'fI<ol(j';J1.c,d I..t,bc.<r:lt.,':or'ir:!s> (Al,L) Ut~~~\J Ln':; '"iy'.~I:~~.,1O ~.'C)) UI,'!Sl;df"l ,.\(id/fJf' l:l'c" (3Df:\.;J:I,l.)lJ1.c~,'!. [11'.1t..t'r.t.lto (.,')"r (~m.1t' IC.~"il Cnl r.It"1'1,~"'.\'.i'.'r'. . EV,:tlllill'..i.C:."1"i cd c<:,l<:'n~cJ C;JDm>11.rjnoSl ,'.,1"8 .11~r'cnl.IJ...I:Q!r.1 in c:onjLlI1cti.r. ,...,\ ~fUMM~S 'E-/,ge.tr..9 .JtO'U 34 WEST MA IN STREET MECHANICSeURG. PA. 17088 .r.... APPRAISAl. Phon.: 766.9422 APPRAISAL CLARITY DEFINITION 1'1 INTERNALLY FLAWLeSS. No natural inclusions seen by an expert eye under to power lIla~ification. V V SI veRY. veRY. SLIr.HTLY INCLUOeD. Only an expert's eye could locate inclusions under 10 power ma~ification. V SI veRY SLIGHT INCLUSIONS. Even a train~d eye would need mll~ificatinn to locate natural inclusions. S I I SLIMLY INCI.UOEI1. l1iamond appears clean when seen face up. II INCLUDED. Moderate in quality. A P I PRO~toTI ONAL QUAL ITY . 000000 w ws vs ~I AI' ill IP: VVS: o I VS: o I ~I: o I I: .~ AI': CARAT. IIEIGHT The size of a diamond is measured in carats. One carat is divided into 100 Vpoints~ so that a diamond nf 7S Jloints wcillhs .7S carats. Alt.ho\lP,h size is the most intep,ral factor in determininll II diamond's value, biR~er is not necessarily better. The cut, cOlor,and clarity also must be considered in ultimately determinin, the value of a diamond. 0 C.:anIlN 1\.ll1Is 0 1 = IIIU m = 7~ 1/3 = ~I) 0 1/,\ = .\,\ I/~ '" H 0 0 ~'. ~fUMM~S '&t41e.er.~ .J~o'U 3-4 WBST MAIN STREST , MBCHANICSBURO. PA. 17085 APPIU,ISAL PhOnt: 76fl.9422 APPRAISAL neterminin~ the qUAlity an~ value of a diamond. The features to be considered when valuin~ a diamond nro known as the 4C., CI1I', COLOR, CLARITY, CMAT WEIr:1IT. CI1I' . A diamond's cut determines the Amolmt of li~ht, fire, and brilliance the dia~nnd will have, A hiRh quality cut enAbles a diamond to make the best use of lirht. , . . ',I The different facets of a round brilliAnt cut diamond l'Jhl. 1 ill.. "'."' :ruwn -U...",lf""lIl I Irl~"'1' Mlr~I.I1l.'1 Glnll. - Im\\'1' M'nll. (0.<1 1 I'Jlillll" f"~1 l'..illlll1 Cul.1 J , The six most plJlular shApes of a diamond. 0 0 0 .. " Urilllom Mur~ul:;e l'l:lIf 0 0 0 El11crJltJ Ond Ih:m COLOR The finest diamonds Are RrAded colorless. cut which creats its fire and brilliance. It is .the color co~bined with a diamonds COLOR DEFINITION COLORLE~S. Rated; n, F., or r !lnrest and ,nost elCTlens I ve NEAR COLOnLESS. Rated; Ii, II, I, or J Also rAre llnd valUAble, aflJlear white to the er" I~ith si~ehy side c01ll!lRrisnn, Traces of color nt end of cnteRory. FAINT COLOR. Rated j 1(, L, and If Ltr.l1T COLOR. Rated; N or 0 NC:l( Culurlcll.'l SUhllc YCllllW Il U F (j II 1 J " I, M NilI' Q R 5 I I I , ! I I , I I I I I I , . I /,""" Ii . r'IU~It<IA' S GEt~[)LC\mCr,L. 1..r-IEiDF(~\TCmY ESTATE APPRAISAL 'Tr\! F, 't~Ar\F:ET WILLIE." f:'f'WCEn!JI~E FOR n,()t'11N(.IT!ON liND AF'PRAISAL ~The fDII~~inQ ~pprBia~1 waB performed by industryreco~nized mIPt~rl:!l t.t9.ln'J I:he lates\: "slt,:>ote of ttm ,~rt" metlmds. ,:ITld pt'et:ision laboratory ~quipment. We certify that the Jewelry described within h~s bwen analyzed and grBdBd by MUMMA'S JEWELERS in .'lcr.;ol"dance w.l.th 1:he prnscri.be.>d gradin,] ':;tandat'ds 0'/ the "American (h'HnollJgil:a I L.i.'IllOt'c.\ to,'1.." " for' 1:01 [ll"sd ~1t.JI1'~SI ,:>ond l:tlEl "Gremologic.,1 Inlltitute qf Americc'" for cl.i.c\llloncls. The? utmost 1:,~t.tJ ~lId P~~f?(':: r:..L\ 't.i. (JI1 hl::\S br~en 't.tt\kl~n t:r) pt"rHHJI""\ t 2\1"\ hlJni~S t. I~nd t,\nbi.~sed report on the q~\~li ty .,nd ""ILtEl cd lhis mL1rcl1"ndi05e. "Jewslt'y ':()nstt'Llcb~d soll~ly of, llt. in i:ombin"~t.ion .1'lith precious metals i... platinum, palladium, lellc~ or white gold and lor silvsr is tasted, ani.'llysB9 and described for its type and content. Qf such metAl. When it Can b~ determined, the type of ~cmGtruction ~il1 be d~scribad, and ~hg evaluation will be dl~ter'minl~d by thr~ 1"P:i,':Jht cli' the' 1 t(~m, form~llclted according, to .!\r;I:I~ptO\bli" Indu'.iil:ry pn,";'?ljLwf~..; for C\lmilat.'Iy r;onsl:ructI1!d ml?rch<:\rldise baS',,,'cl on CLltTf.1nt. pn~ci.o~\S metal. prices r.lfl the da'te thimappraisal was perfDrmod. " . UnleBs otherwiBa stated, all g8mston0S are graded and f.1'hll~I,!\'I;,?d ill l:hol1t' mnt.lntingm ,,,nd only to th,,' m:b'int th,~t the i"D~lnl:ing 'fOl:ml..l'l':'.t""cl by measur'emnntB i\nd are (;,stJm"t.e~l only. KnQ~ d0tnrmlnation of color, clarity ~nd proportions mi.'lY be pt"f;,>vantr.ld by certain typos, o'f iTIount.irH]s. Smelll. lWlc.:y "ifill round full. and single c.:ut, baguette and rarre diAmonds (molee) are described ~ccording to their approximate weight. and aver.ge qi.tal,l,l:y CJ t'",d'l''; (l'-)I.'H011 I OIJ J.e ,cd 1 n.d: \\:1.\ \:>1 of (.)ml,I' 11: ," (G 'lI~) grad ing acale) Bnd evaluated from Bverage market pric8s from the prima~y i.\(HJ mCl<;ll:,:I:lmmnl\ mal'h.! I; , I'l,d or en c\melrli!!>' ,~rm '~r'ad(~d ('J.it'h t'.he Lise o,t pt"(:gl~~\t:l~d p,..~r'rr:t:\n'~,'lTl'. iO~1,~)ts.'r' di.nwond 1',,010'- cCimpi::\ri,!:.c.1n -n'tone-H "ncl 1:11t.1 ~:'/",~~}~::r:-l*lb(:.ld I:ji<.:;\c!.tnl:,} l,)c~\lIll:q.)(.::I..:-d..I~lr'C? ,l")'f t.h~3 ,CkHnlJlutJic,:\l In(:;l.it~t't8 O"f' iltll~:!I.:l~~'~:,\ ,';\rlf.l ,:.'v,",\ll..l,:\t,r~cl ".~r'(""n ,~\Vf!t"':\lJCI f111~\t.kt~\t: pt.j,ces 'ff.c.1m t.he .pr.im,~t'y."nd mo'.,,::. C<'lmlOlJn m,.,'h,"I: , C,:,llJn'1CJ l.Jf?m,;I\:l1nn,,; ,:\rt0 gr",:\d,~d !'lIth t,k,' USi.'!)l I;hl'! Arn",r.lc;"n(,,,'mLll()(JJ.r;:d l..c,l'''jr""tor'J,~!. (AGL) 'Jt",:lCLLllt] ""Y'il\:t110 C"lt:or'~k:!f1 ,.1nd/tl" 1:1,." 13'"lnlJlo\'Jic,,,1 rn~,UtLtto of AmRt.i~~'s ~olotMt1~ut~I.. . Sv,~llldl:.I.!.ln',i I)'f <:.i~,Il.)n,d 9~'m';I'.i'.>n(~'" dol"? for'lIlul.:<t.ll'c.1 :Ln c:c-.nj~II1CtiCl . ... ,') ~fUMM~S '&.1.41&tr.~ .Jto'U ~4 weST MAIII STRaaT MecHANICSIURG. PA. 17081 ,- APPRAISAL Phone: 766.9422 APPRAISAL CLARITY DEPINITION T '; INTERNALLY FLAWLESS. No natural inclusions seen by an expert eye under 10 power .aRnificAtion. V V 51 VERY, VERY, 5LXr.HTLY INCLUDED. Only an ex~ert" eye could locate inclusions under 10 power maRnification. V SI VERY SLIGHT INCLUSIONS- Even a trained eye would need mARnification to locate natur~l inclusions. S I I SLIMLY INCl.UDEn. niamond a)'lreArs clean when seen face u)'l, II INCLUDED. Moderate in quality, A PI PRO~nTIONAL QUALITY. 000000 I~ ws vs SI AP ill II': V\'ll: o I VS: o I Sh o I " ? AI': CARAT. WEIGHT The lite of a diamond is ~easured in carats, One carat is divided into 100 Wpoints~ so that a diamond of 75 ~oints wei~hs .75 carats. Althoup,h site is the most intep,ral factor in determininR A diamond's value, bi~Rer is not necessarily better. The cut, cOlor,and clarity Also must be considered in ultimately determinin, the value of a diamond. 0 f:!n!!l! lli!l!!!l 0 I = IUO .II~ = " 1/2 = 11) 0 I/.~ = .~.\ I/~ = 21 0 0 I') ~fUMM~S -e.lJ.T~tr.'1 .Jto-u 34 WBST MAIN STASlT MBCHANICSBURG. PA. 17011 ."" APPRAISAL PhOnt: 766-9422 'APPRAISAL OetermininR the quftlity Bn~ value of a diamond. The featurea to be considered when valuinR a diamond liTO known al the 4Ca. cur, COLOR, CLARITY, C^MT WEIr:1/T. cur A diamond's cut determines the ftmOlmt of li~ht, fire, and brllliftnce the dia~nnd will have, A hillh quality cut enllb1es a diamond to m.ke the best us.' of lirht. . . The different facets of ft Tound brilliAnt cut dillmond 1',hl~ 1 !iI:u "'."1 :ruwn 11c-..1 (a.'<I I I'l""" ~lr~l. r...1 Qll\Il~ III'"'' ~ll\Il. fa".1 1 ""illlln "''\'1 ""illlll1 Cllkl .J The six most pepular shApes of a diamond, 0 0 0 Unlllal1' MarljulliC '....ar 0 0 Q Em.rar~ Ol'ul Iii...," COLOR The finest diamonds Are IlTftded colorless. It is the color cOMbined with. dillmond. cut which creatl its fire and hrilliance. COLOR DEFINITION COLORLE~S_ Rated: n, Po, or r Rnrest and Inost exnenslvl! NEAR COLORLESS. Rated: n, ". I, or J ^lso TIITe and vlllullble, IIppeRr white to the eYIl Ilith side hy side conmllTtson. Traces of coloT nt end of clltellOTY, FAINT COLOR. RlIted I 1:. L, and H Ltr.lrr COLOR. Rated I N or 0 N.:u Culurl."" Sullll. YdlllW I) U f (j II I J " I, ill N II I' Q II 5 I,' , ""'\ 'r- .. f<lUt1t'II~' 8 (')Et'1Dl.O(,l em. U'IBf)f~?\Tnr\'( ESTATE APPRAI5~. "FlllF\ t'IAm::F.T VI1l,lJ~:" F~OCEDURE FO~ EXAf<lINATION AND APPRAISAL Thr~ follr;n'Ii.fi<;) "ppt-"i,ial \'/oiIe perfrJrmed byindLltltt-y recognized eHpf3t-,tfl LI\;.i./1lJ thl! 1.:d:o\1t. "st,~ta of thl;> ,~rt" ml3thodl5 ,~nd pnlcision . . l~bor.tcry eqwi~n.nt, We certify th~t th~ jewelry described I.d t.h.l.n 11"s huon "na i y,~!~d and (Jraded by t11Jt1t1A' S JEWELEr.;:S in accorrlanc~ with the preBcribed 'grading mtandards of the "American G.1mlJlogical l.abor"toriec>" for colored 9tonfl\; and thl~ "Gnmologic,,\l InstItl.lt:f! I.)f 11me'rJCa" few d.i./lmcmd!:.. The utmost care and precaution hag been takan to present an honR.t and unbiased report en the qualIty and v.lue of this merch~ndise, Jewelry constructed Golely of, or in combination with precious metals i.e. platinum, palladium, yellpw or white gold and/or silvnr is tDBted, analysoD and described for its type and cont.ent f'Jf such fIIE.tal. l~hcm it Ci\fl bl;) detorminl'1d, the type of 1:f'Jf1stn.I'.:t.ion l~.i.ll blJ d.,sc;rHlIld.. "nd the IJ'IalLlation "1111 be determined by the weight of t.he item, formulated according to acceptablD indu~try prccedures for similarly constructed merchandise baDed en current precious metal prices on the date .this o\PfW"i'?_' 1. w,~s 'p<=r'form(~d. Unl,~~;~" ClU'len.,iDp. '?t:f.lted, all gt'1ms\:ofl<,n an~ gr.:\ded ",nd '~V,ML(a'l:ed .',11 tho.i,' mounl:ing!E "nd 0111y 1:0 1:110 1~::t8nj: th.t the rntH..U1'tj,rll;J 'f()t"nl\.\ll"i\1~,r~~d by l1lei,\~':'l.It"(~\mL:!n~s ~111d l:\r(~ e~;t..im~tes only. f(':'i'lf1 ,jlll'..?f'<n.t'h,I:.t,;)/'l ,~'f '~lJl"I', t:Lu-il;y ",nil pnJpOr't.ilJnS m",y be . pr.t'VI~n l:l'!c1 I.IY ,:wr\:.d II l'.ypu,' cd moun tingrJ. Srn,.Ill.f",ncy "nd round. fl.I1.1 .~nd S.tf11J II? ,:ut, bi1!J',ltJI:b) ..\f,d C,~t.rc d.i_'mlJf1(l',; (malee) arl? dR'~'.H::r"':__b(;.\c1 t;ll:CIJf"r.IJ.l)g I'r.J t,~'l(:.'.lr~ 'dppt"(J):lmatID weiyhtn c\nd rZ\verti\ge qUi1!lty yr~cJaB (Unnm!oyicdl If1atitute of AmrJrlca (BIA) grading ,n~,dl') <Wid ("'/ol\l<o,I.1o!I.I '1 rom ,i,ver"ge m"rket priceD from the primary dnd mest commol1 market. Major diamDnda are graded with the use \1f pr'e(Jrc\r.lc'd p<?t"m",rlunt m<<Dter' diamr.mcl color c(Jrnpar.i.nr.-.n st.onr~s and 1:111~ p"FJc'.cr-ilJl'J/1 Ip'_'d.lnt) f1()f1)1mcl.atur'I" 0'1 I:hi!! Gefll()II)'JLl:<1I [nsl:J.I:Llte ITf' Anl(.,r.i.c:H and fJVi~,t~I..~ l".(;:,~c.1 "j:rom ~VE"~e"ga,l nlr7lrll:'!.'t pr .l.c::r~:t~'. 'f,oc')nl t.lle pt'.irni~I-)' .,nel ffIO'51: C:'Jrnm(111 m,.\i-kl~ t. CO !(WI'll'! 1.J..>m'.; I:Oi1l'l'l . _'I'c' 'J r"dud . w.J. Ul thr.! U<,8 of I.Im I1l1lr,r.l.':;,1i1 G"mc>lulJ.i.ci.11 :.i1bo,'llt'.W:LU!O (AGI.) IJ,',.d.l.111J "y,3 b~'f1 COlLw:.k:im ,.\fHllm' I:t", i'lIJlnnl"IJi..-;"l 'In'] l:itLrte ,,1 t-:-llnf~lr'.i. (:.:\ I, ~ Cu 1 r.:Jrr"ln!~,-t;l~ I" , F'Ii.1lI Iltl. i.<lW; i'( cLll(,JI"':.'c1 IJt)ffIUl:o:II'(i'; ""t., for'ml.\lat.c)d .J.n r.onjLlnctJ.(') , i"",\ ,--- ,\ MW~MA'S GEMOLOGIC~L LnBDRATQRY ~3TAT~ APPRAISAL , "" i,l f~ r'\~lr,f:T::T WIl.lIE" Pf,OCEDlIW'; \"DI, 1:~:<(.\mNF1TH1t<1 A~m APPRAISAL 'The followinQ apprBiual was performed by industry recognized a~:r)I~I"tll 1.I.l.Ln0 1:1111 L'.t~ul: "1I1:i.lte 0'1 1:.l1e drt" mettlcJd,; <l\nd precision , . 1.':Jor..tol"Y !i:'q!.lipml'o'llt. ~'Jr~ cr.'r.tify (helt the je~mlr'y described .i.ithil1 h.,fl bl3t-ln <\fli.il Y z',ld ,;H,d l)r",d~d by t'1IJt1t1A' S ,JE~JEI_ERS 1n dl;r;'~l/"dill1C:(-.l I'd, th I: he, pn'!BI~d.bE!rJ cJrmJj,ng \,lti:'lnclii\rcls of the "American il'~mlJ.l(lIJ.ic;i.d L"'.b()t'"l;cJr'ie'l" r"w .\:l'JII"rl'H:I sl:l'ma~l ,;lnd 1:.l1e "(lemolclCJll:i.1l In,:ir.l1.1.1 I'.I! I~'f Amer'.ic:,,,." /01- 'r.!ie'llll;lnd,i. Thc1 utmost f;.H.~:' c:\nd pr.':H:,";\1.\ I: 1(jll h.v.) bOf~11 r..:\k~~l' [:0 pt'(Z.l~~li I: i:\11 I'H,rH::-st ~nd '1.\I',bL:I~li,)d n,,'pcwr. 1.111 I:hu q.!"II.ll:l' .'ne! '/m\L1C') u'l l'.his mere:hCindisl'o'. ,In''llllr'Y ,:ul'l'd:t'I.iI:I:ml ~lJh)ly uf, (Jt' HI c:1.,mbin"tion w.il:h pr'lZ'c:;lol.ts nll'ltel\U j .",1. plllUI1\.IlIl, ;H.tll/ldil.lffi, yt!,11Cll'J or white gold ,~ndlcl/' '.l.!.lvl.H' i,!l I:LI'.\tJid, ,'\I1<.lysl?'; ,\f1d dO'll:r'.ibIJd l'cJr it!> type and '.:('.<11 h;'l'It I:,f mll'..h tII~'t.',]. ~Jhi~"'.i r, coIn be c1")tfn'mJ.nc~d, the type of ':QI',.~.nll;I:J.I:lf1 <,'Ill\ b.., d"J,,;cr'1btld.. .md l:h8 G'Ii:'Ilu.:\t.i.on ,~ill be .dr;d'.I~I"mJI1,.:d by the.' 1.,drJht cd' the i.tmtll, for'mLllatfld OIc:cording t.o "\I:I.:npl:,.\IJ\o .!.1'1/;!lI,ll:ry I'r<Jl:l"dw'I?!; fc)r '31rnila,"ly cCJnlltr'.\l:ted Iflll" c:hi'lndlt';Ii! lJi."",ed CHlc:l.wrcmt p,"c!l:J.rJ.ls IT\l'o't"~l prJ.c:as on the date this appr~im.l waD pe~forrned. IJnll~,;,i nthet"\>I.i!:\c~ st.<\ted, !Ill gClmstorns .,r'e ~lradecJ Ulnd 11v.,,~hl.;,b~d in 1:/lOir' iClclunting!!i i.\nd onl)' tlJ tl1m (;:.:tmnt tl1at tl,e IOC)LlrItJ.ng 'fo,-ml,lIil1;cltl b'r' mei.H1L\l"r.'m,mts ,',nd .:<I""" (lstiml\tes only. Kl11Jl1 dri' torm.i.n,.l'.h111 I1f 'co.1 I)t'! C l.:\r' i I:y CIne! r,wop'O!" tJ.uns m,~y be pl"CNml1'i:ed by r..ud.i\J.fi t.)'pe>i e:,'I' , mounUng!.'\. Bnwll f,)ncy Ilnd ,'o.md '11.1.11 i,\l1rJ sil1rJl<? cut, b.!\I]I.IlJl'.tL' ..\ncJ J:,~n'l~ dii:'lrnlJnd\1 (rnl?ll3e) are r11?,,;c:;r.i,,bClo ,nc:c(1('dinrJ t.'-' thuil' .~ppriJlli.mi:'lt.) i'JeicJht5 !Inri il'lerage q!.I,;lI..ll:y 'J''',.e!el\J (13IiJfllCllogil:,'.Il l:11:,lt!,t.lto (,f Ameril:..:\ (GIA) \)rr.<.dinIJ \:,(.:,:11.,) ""ci ,'1'1,. 11.l.\I;(.I(J 'fJ'i~m i.IVI"',:IIJ~! fOilrllf1t pr-:Lc:r,'s 'I'rom the prJ.mar'y ..,md mm,;I', c/'1Ir1l11l.111 <1\,lI'h!!I:. r'l,.I.!!'),' di"ml1nd"l ,~I"m qr",H!<llj w.i. th l:.ha use bl' 11t"'~\IU,rJncJ !.I\!"""'''.If'lDnt ni<.I'o;I:rJt':I1.'lInc-.nd ':('J\Clf" cDfllp':lr'j.~,Dn "trJnes !lnel Lilt.! jlrmlc".I.I:",HI 'J'''ill.1.l'11J nCII\I'll1l:I",I;I,wFJ ,)fl:hl') GU)fII()l.ol.J.ic,,,1 Inwtihltc? 11f f.lfllnr.i.Cr',1 IM\!:1 r.1I/i:\\I.\,';i~.c.H,1 'fl"um <',\V~-:1r',:'\(IC~ rnl~"t"l::r~,t., pt"'ic:(~ln 'ft~t:'Im t'.hf~1 p,'imar"y 'and ml~''ll; Cl1mmDI1 m"lt"kmt. C"II","!;<d lJell\!Jtc:>nl~!; "n, cJri\ded w.\l;h tho 1.1 (:il'l u1' tlf~l {,\me,-j.l:",n 13,ci]ICill1g.te:",] 'l.i,lbor",tC1r.i.l!!; (A13L) IJ " i:'Idt I11J 'J i'" 1'.Ilm Cell "''''''': ..'n,II1<1 r' '.W I: 111.1 1,'~m'1.t r.'L'J.k e\1 I n '.lI:.l tl.1 tri! () I ~lTt~:! r. 1 c: i:\ '~I (';1,.') 1 \J r.tlc'\-\ tel r" . E:Vi.I.l f.Ii.1 l..lUII'.i rd ,:rJ I c,n,Jd 'J,,"n~.\ I'.clne" ,'\1"(,< 'fcwnn.ll", tec! .In (:on.1 Llnc t.io ,-...,. r---, :';"~;:-:t\ .= '::;:""'~~:J:'Y' :)~!:~:t? .':t:::':".l,ll! :':';AL S/\:::()~^T(ISY ,~a'r^TE ^~~~^I2A~ '''FA::1 ~:l\;';{~::' 'lA!/.~E'~ l:";~I,J!:~~,:n:~~\;.: t:".';;, :~:<A~1:Htl:~!()~'1 \~~lD l\F'Ff<AI3AL :':1~1 :~I"~. :;',I~1 ~r:~l, "',Pi:':'," ~i~":tl ',1(1:3 per':t)%'med by lndth1.ltt.y l'eIJognizl~d tJ:'_1.Ji':\~',T,;", l~;~J tna the l'::lt.:;Sr. lIu,~..~ti~ (~f ~,ht3 ~u.t." :nf~~hod~ I~\nd precision '::,bnl.,:,I;<:;I'y'"",u:I.\lI:l~'I)t,' W'J C'.H'r,tey i'.h,~t th~ .;"Jweb'y de:::cr1bed .,ok',) 'J,gn ~'~n ").''/"~'l "1)'\ ~~~,;.~ hy Ml'M'j111'a ]~~VII~Y aTe')OE 1n w I.~'""" ...~..:.. I,'''''~ ~,. .~. ~r;II, ,'4 ... r.i.....\.I.,... '.. .. ,~. ..." ..',('(1,;01..1:\ <oJ " ;"Ct.~L'~'d,'nOt~ f.li t:l ~,h~~l ~~1:'I,)~'.:crlb~)d ~n',~tding :.~t.),;)d,:l:,'de t)f the "American GdIllO~O.i!:i,)r,ll L,1bol'."tl:'I'~":'::' f,)l' Ql)ll:<l'ed st<)I\l:lO (lnd the "nt~;nl):i;,gl(';,t~l In8t.:,t.\lt~'1 (If Amf.lt11.l~I1" for diamonds. The u~most ,>o;l,t'l~ r.1:~d ~\t';:tI:'~ll.\t.1.;.'1n :~~,i;l b")'l.ln :',,;'\~\l':~ t,!) pre$f:~l\t. an h\)n€';~t ,~'nd ,,\)10,")\ ',''''''-'': pI, '"1'1'11''' '''j '''1,'' c'" +l)i<' 11':"""I,'0"II,'\1"'e l..... ..,~..." t .1.:.dj~" .111, "11"") '"1'- ':...... ~~ I.H.t ~I.. ,4,'.1 1. '.' ~ ,'.... _f '~I . W . ,;~!troll!11ry c::)n;.~t.l'qr.~t~d :~ol~ly \'.f, or in combln,:.ltlon with p!'ocl~:uc :~~ta:l: 1,e~ platillum, pall~dlumJ YQllow O~ ~hito gold OI),J/:)'I' ...1'""" '., 1.,.,t"u1 "n"',;"'''' >ne'! ,'I"~I'l"\""eJ "...' it~ t"pe ~nd ,~ ~, o..J.......~1o ..'41,......'...,....... I ,.~....\... l.l..... q, ..'':'w,J ...,,;...~ ..v... .... (/ ."" 'Jmtent of ,;UI,';) :~~,t:;,,:, Hh,~n 1. t ';,~I\ be l:h)tClI';n:.ne<:!, ~.he typ~ of l::i~':":Jtl'\4(.;t.LJr: ut:: ~)t:~ 1.~IJ81:':l'lb(~d, :lnd ~hl-::: 13V,7t~:.t,:\t.ii~;n will b~ ,1.'''' ,',I 'el'" ..~.,,,,,..~_~'.lo ..+' 1.\, ~..,' .;J""'l\~'" I c"I'dingto ",(~J,.I)1.I~)'..lll".1 ..1" .."I:' .....D_':lI,,~ 'J... ....1,) ..l,I..~ml .;.J...m ~.....'J.vt~U !:\ 1..1.:1 I ."tCcl':pt.:-tb.lc,:, lat:h~;~ ~;l.':I ~: ~"'),~I~dl.4:"'):~" ,f,:'t' u:,;ni '~.:\l'ly c;,)n~ tl.'ucted :nQ~'~)1~llcliJ0 ,b~~IJIJ ~:1 ~:Jl'~Bnt p~I~I~ioU3 m8t~1 ,?~icas OXl tlle d~te l~l~ ~~ '~I~:lp~'~iO:j,!~l ;.JC\~i P'':I~'~;)l'm~d. . nli~.~~~::~ c;~.~h(,;.H'wi$t) ~~t,~ltt::d, all g..'IfISC0nes ~ljt'e gl'ad€lC..i.:\ncl /;lV(~j,u,1t",d;.n th<lil' nH:<untJ,llg<:1 ...;,nd ';,1\1\, tl) toh-) e:~tent t.hat, t;he iT",\lll1t.~l\ge,.1t'.lIU:,i\~:,~d by m",a,:ut",~m~nt3 and ,::\1'", '~1.\t.imat.~:::: l:<nly, i\\~f:'Itl df1t,Hrmlni"t:~l()ll ('1" I.">'.'lll)L', ,::t.ll"it,y .~lnd P:.)p......t'ti';l~).:=; maj' be pt.l.~v'~mt.~d b:1 .:I:~~'t.,1tl': !:yp,~:; I:":' m('..unt.ln!;';;~:. 3m.311 fanr~y ~l'ld l'Ctl.1nd f\,;._:l ~\nd :;il'.g.ll~l I~!.~t., ~:':'lg:.:,.)~:,t.1-) ,':tl1d ,~',';ll'l't~ :Jl~!IJOt\d;;: (metl~e) ':'It'~ d'J':Jqt'i~=,t;:d ac'.~(,:'(!i.r:g -:;,:; th,.;!i::' .:\ppt'l)xim.7\t,!! fol'2!ightB and a'lr.:rage ':jl;.'.\li\'.!/ IJr,~d,,'::~ ::G'-,r,)'):".'\lka1 [ns:it(I1;,~ I)e Amo:.l'ic'.I ((HA) grading uc~~~~ ~:11d ~v~:!.tut~d ,C:'o:n ~VI~~'~ge m~l'ket prioAe from tl~e primary ~:'ld L~f);'~ t. :~I'm:JlC:\~l ;na t'!~t: t" H~I ~ (1 t' d i,,?lmond$ 2.~"~ gt',:\ded w 1 th the !.tee ::,>~ 1-'1','l~t'('\l.'l,~d, r.'~~t':n,:\nl:,nt'. m,~\~t(~l' di,n:w:il~d Cl~lt)l' cf:Jmp::lrL~('ln :~tone6 L~:,d tl~~ pr~~'~r~\)o!l ~v~I'Jil,g' I)'):rle:lc,l~t;~r~ (:f thl~ Gemoloslc~l IJlrntitutl~ '3"e ^nH~~'i';:':1 .1nd ;Jv,7\:u~ t"-H.~ .fz'om [:\vl~:'.:\lI'~ :7Hu'l,ut p11b~t".18 ~t'r)m ~;h,) ~It'i:ill';\t'~' .:1:1d llll.'JJ", ;~:r~'Jr:lm'..'l:) ,lTI.:\t'l\t)t" GI)l()~'~d gl')l'l107'~l)n~::: .:),1'0 g~'{\dl':Jd ','Ilt:l ",hl-,' !,t:;;n ,')~' :~~~I!! ^lno:'1.::;ln,Ckltni.'l~bgL'~':1'1 :.j.:1bOl',nt;''':)~',~.:t$ (AG~) 'ar':\d~:~q f.~:".;~t.t:'l" Ci...ll:,:'~3o'J.:\l) .':\nd/'''It'' ~.h1 Ol~m(,l<.)gb~,;\~. In;~~~J.tut.t:I of ",.,l','l'.'...,,'.', '.:.: ,.t,), .'l,IA..,.. t :.,. '\ ~ '.~'.." ~ .. ,"" '-" - . . ........., .r, I , I , ..I I, , :! ::,], I' ;1" : ,.'/:1 ,. , "'VO''',I'' )'1" "," ""',)",,.., "..m...."11".. '1/"" ""1'1"'1"'1"1"1 ill "c'nj'lnl'til" ", '''.., ""'" .. . , ".., ".. ,.." ~'"." ''< ,,,., v" "",_, ','."',.\,'. '.":.i:~\." '~'l'~'.,,~ ...,,,1,......, "-"/,,j ~.t/l'''~'':'ln.~, In,\".l""t r,ull""~'~ n"''"Jm thtr,' ' , ".."" '" '" '" . '" ".,.., '" '., U '''.' '..",. 'd I _, .... ~ . ". '" . "~'lm,)t.y 0:1d m"~~~',""::'I:.~I,.\I~ m'71;,;,';t,SlnQa gl'tl,;lt '/,1::''[.:1''::i')I1.:1 "f Supply , . . 1,.1 ,'I'n"'n" 'J:: "~\~,l_.,;". l""lU,l,",I"'1'," J,....m~ 1"C"lI1' ~"I'~"'l'II"....1~., 'Inli .01'". . ',' "" I. '... ,,:. """".' '" ",.., ",," ",,, " "'" ...~ "'. '.'."'. ',' " ll""I,."..t "~'" ""'1,.1"111, '''':'I/,'..j, '/"'i"II...,..:. J11 ~...l., ,",,~"'I"t:l'~-'/n"ll" "I',,' '"",. "r """" 'C)"'J ,,,.\, ,',,",., "\,'"..",,,..... '..", "";'''0.\, "'.'..., :t:ql:1 t,:, r,':d.:r" !.'. :.1'.;..a'f<.lI''1!'I'r, ':lId')':;V')I' t" ';'~<;€ll't:clill 1~IJI'I't)nt 1;.:\ it' ,m(\l':~,...r, v", It:,~ f\""Ir/' .1'/,~.J,,:' ':i:.l'~ti')n d"al'31'~1 "-11'.1 J'~\Nhll'l:l who ~tl~d~ll~ '0~cm~~ Jf~U~ll'Y. ''!11~.,:,,;:: ,;,t,h..\~':~i:i:" :::t"":'~!Ij, .~ll .,:,ll,':"~'d ~':'!,I,II"'::"'I'~ l't":'i;":lb:.;.' l"~":l c:::LJ,J'~<Jt<:ld r,t,) :\ . :n:j,;, . "<i:: r.,,,bl.~ ',.l)J.,~~' ":l:~":w<:ja'('n '", ;:' L";',"".::s , ,:1:',:, b:~::J(:,,;l I,)n 1;1;,;,.:::<; lllliV<:l'~'S<tllY N"lt~:;i(;o,:1 by th0 I~m ~nJ J<:lWal~y :~~d", et~rleu :iztod on thie 3tabl~ and possibly Provailil)" m~trko~ vallJe~ ~nd aC~Q~t~d P~Ol~~Sse~ " :, .til'~ ':n',k,:'::;j'i.{Il'~d, dc. h.,;',:.by C"H'7.ii',' l;lwt ! h;;1'.',~ Pt,1r:::0l1..11y il1;:'p~ICOI\l.j ~Ild ':J;<"m.lll.;.d th" Jelo/,':,lnr .lh~!)d ill t!:iri :;:)P~'1.11\3,,1 o!\lld ~h,t ~~ th~ ~I:l~~ nf ~Ykn0wl~dg~ th~ ~011uwi"1 i3 ~ :I'U~ ~nd . . , ')':,m!'l'H..;. '.~::'; .'.~ ;;IJ:~!I .":"i":"::'/,~,.i:d 1:1 m;/ '-'P[:1.;,)II, ;;::,\"h items ".f Jh'I4I~:.:'Y h:1',': ." ~"Jj.:, n,.:):':,.:.!. '.'':11/..' ; l,'",:.he 'Pl'be at whioh t,lle I..po,".,,, "<III"" ""1"'" "'''''1'' 1)"'"1""""1 '\ ""'iI1" ')'IY""^ Ill':!" '.'i1..."11'1" v ' " . ... ','.. '" ".,. "'. "'." '. '.' '" , ".. _ "',' '. , . '" " :~';'::'"'''' :J~<~.:'",t' b';,;.ng I:nd"'t. f.'()mplllsh,n ~,o hllY ;)t' :~<'Jl.: <lnd b.,'Jth h,~ '/ it,g 1.'''':;~':'IH.l:'l:;). :oll/wlt:1dg-r.' ,;,f 1'.:lh"/~1l i; f,~ql;S) '::s .'; -:;,1t:3d in thlil · ,. . 1 " 4.,'.1 ~ . ,') !./ n~J l'"'l.)f.'Ii,'t. : l\O;;I't',b;r '~"'I't1f;/ ;,b,lt r h.)'I.;, ,1<,) 1n~e~",,<:t P1'eS8r:t t'f ':':'It'~')I1l:;.r,~I;'~,.1 J.ll :.:;'1('J J:'['()P~t.",i.>.Mi th.~t. my <:!m?ll)Y~lent in m,~klng this ),1~'?I'.\L.:\l i.:, ~.ll ::,', ,11<lllllel' ')<)lltin!:l'''rlt I.:p,'ll tll", .1mOunt of V'".:'lolt.:"Il; :;,h':it:t':,;:c'i'dinlit,,;, 1;11,:< bI'J",t ';,f my kn')li.:'~dge ,'\nd bfl.lief, ,71,~: '.:(;ad:.',n"nt,,:. <:lld 1.nr')I'm,'tt.;'nJ./l tll", :'epO!'t <II'" :-'.'11,,, ":\Ild C01'I'<'JQt '~lJd Ill.:' :IIlD,>t'!;,~nl: f:.~~~t ):,:13 b'''n \Jithb~ld ')1' ()'/')rlobl,ed: ,:\nd that . tlllft. appr;1i~1 h~a b<)~1l mad~ in uDnformity with ~~alldal'ds 8nd Pl,,~')til)C:.': n..:, 1.':n,;t1 1,' <\Ppll.,,:1 1./1 "')rlll",.;~ti':'n Io/ith ,~lPPI'<'Lis,~l$ of gelT/s .7111'.1 JI"I~I,)l :';/, ')'.\::11 '11111.>" ;0.(1" (;,A., F'I"";"~""~:''''ll('d ::1"'/Ji<.l11.1I..'l<:t, , t'l:,qflb~)'I' Gt'[ I: 1.;:h ';"',illJi" 1'.'10 i'J(-\: .\.'1$"/)1,1;.1 ',n _ ~3 WRS~ kA:M 8TRER~'K~ECH^H:csaVRJ, FA :7~5e~ 1:7';7.', 7:~,q.,q.~t::;; " I' I',' " , ,j" , "'.._"." '";.", 'I ..'~ .. !') r, I ,'q t'IUt~t1A' a GEt~oLqr, 1 C(~L LAlmF\I\T(mV t,:r,rr I'i T!::: f) f"f"f\{\ 1l3AI. "Ff) 1 Fi l'IAf,f<E1' W1LI.IE" Pf,DCr:::DURt~ I'()r~ t:::<f.\t~ tt'j,';Tlot'i A~ID AF'I"I'~Alf:lAL Tha followin~ appraisal was performed by industry recognized l~lipliH't.S. I.\!'d,rlg l:tm 1,~tr.l'l1: "'3t.i.\tl~ o'f the ad:" m~)'thod'J ....nd precision laboratqry Hquipment. WH cortify that'lha jewelry described wit.hin haa bomn .nAly~.d ~nd graded by MUMMA'S JEWELERS in ",c;r.C.lrd,,,nc.l \~ith the pr'escribed gradJ.ng stmndardu o'f the "American GI3moldgical 1..,,,bor',"t,ol'i\~s"fl)I' colonld stonl~S ,:,nd the "GemcJlcJ9.ic:al Inst.i.tuLo of (~mf,)t'.I.C:i.\" for' dfamoncJs. The utmost carE and prscaution hMffi been t.ken to present an honost and 1,lnh:lmllld i'~!p(Jrt lJn t.he ql.loll.lty and ...<\1Uf~ of thl.9 merchandise. Jewelry constructed H01ely of, or in combination with precioUS metals i.e. platinum, pall.dium, yelloW or white gold anel/lJr S.l.l'lfll" is tl~"ltmd, analysm" and dt:!,;;t:l'Ib(~d for its typa and con tent of c;'lch IIir~t,ill, l'ItWII I L c.:,n b('! d~Jt:rRrnd.ned, tho type of cnnstructicn ~ill bm d..crLbmd, and the e...aluation will be determinl!ld by the weight of the item, formulated according to acceptlble industry procadures for mimIlarly constructed merchandise based on current precious met.l prIces ~~ the date this appraisal was pErformed, Unless otherwise stated, all gemstones are graded and c1.valua\:!!d i" l:l1rJ.!.r' mClI,lntJ.11(]ll ,,1nd <:1I11y t.t) tllf~ e::tc,mtthat thl3 mounting formulated by meaauramentS' and are estimates only, f'~I~I~11 df'-\'.c~rmii1,:o\:im, <11' 1:<.1),1.)1-, i.: l. ad. 1:.',' C1lid propoI'I:itJn!:; mC1Y be prm...entacl bV cert.in types of mountIngB. Sm.ll. fancy and round 'f~\ll ,:,lId H.i.nrJJ.o 1:l.It.. b'~'JLlcll:tlJ .ilnd I.:'M'I'(O) di..;,mc~i1d':l (Ionll'!a) .rl3 dB.cr.l.berl ~rc~rrlinu to their approHimate weightB and ....er.ge ql,\all.tY,']I'dc\8\; (Gllfllt:ll.Dtjit:i,11 Insl:.J.I:I.It.? o.r P,m(?ri.ci:\ (.GIAl grading '.:,[:1,\1 t'l) MId l,,'.'lllui' [."e1f.,. O,li ,:,v~,,...,..rd" m,)t'l,;o I: priC:E,n 'f'r"",m t.he pri.tnat-y ,J,nd me,,:;,\, ,~flllllnf.')f'l iO.ll'kl,!I:, 11",J'.)I" r1i,J,lIll)(1d\; arc; qi"ildHd wI. t11. thf~ Lise (, f pn~IJl""Ir.1.,)d ;,"'","'Oi.,wn I' nll,'btor' r1i.I.\lilond I,:oll:n- c:omp,!,rj,~lon stones and t.hfl pi-Elut~J'l,bl'ld 'Ji":\dl.lit) I'IDfOnlicl,iltLII'<? ,,'f 1:11" 13~)mr.llClCJ.lr.;:d InsUtl,ltm of Ammrica and m...aluatmd frdm ...."rago markmt pricMU from the p1"'irn,)t"y ,:\I,d IOCl'olt L:fJinllll)f'r IO.:\I-blt, CI11l~r't~d lJ"lfn':!t.l1r'l~)\; ,,,'nl,~ri~dl~d 1.;\.1:.1', \:hm W:\I:! "fthE' PrfIlW"i.cMl (,l)rlloltl<:i.1.t:i\\ l.i,lbm"pl:t:lI'Jn<1 ((,8l.), ijt'i;,.ji,n'.J "J'IJ;tI'JlO CI111Jt':')I;i,\l'1 ",nd/01" \:1w C,olonlor)L<::i,1l {li','lU.hltm nf 1'11"'1' J t'" , .. ('('Il C' I'IA.' I" , 11 -7. ,,"1".\ ;) ,-'., J 'Ir.\~..l ,L'I : , I , ') I. i \ \ I i i I i i I i?,,',,1l 1.1"t\., i.C.<f I'" .:)f cnl':lrl:'''.1 'JWilt:;tclnl~\'" M\' 'fclrml.llzli:t?c! in (;on.iLII'ct.i.O .~ r-. " .t'IlJl'lt1t~' B GEt'IDL.OC, I CAl. l..AI~CIf~ATOfW ,. ESTATE APPRAISAL "FI:,jF~ t1ARI(ET W,LUE" l"I':ocr,:mmr:: FOF: EZAMHIIHHlN AND {\F'PRA18AL The fallowing .pprai..1 waG p~rtQrmed by industry recognized GNpurt5 u~ing t~1 latest "state of th~ art" mathods and prscision laboratory equipment. We certify that the jewelrydoscribed within has boan analy~ed and graded by t1UMMA'S JEWELERS in 8ccdrdancB with the prescribed grading standards of the "American G,~mIJlogi(:,~1 L..bl.wator i't~il"fClr ,:Oll:>rfICI stant!'l _'\11,'1 thll "GE1mcllclgic,;1l InstJ.lut.13 of Amori'~,!I" "Clt" dii\OlcmcJs. Thc~ utmost C.lrll .\l1d 1',",11:,,1.1 t.ilJn 11.",; blN?n 1;",1, I:.'Il 1:0 P"";,Sf!'" t .:In Iionl~sf: and I.mbiasedrepcrt on ~he quality and value 01 this merchandise. ,hwlelr'y (;onsl:n,II:f:ad ,;<.ll,~ly lJf, ,Jr in l:ombiniiltion with precious metals i.e. plAtinum, palladium, yellow or white gold ",ncl/,:)r C;UVl.'" .t.; t.l.l',1thld, .,1I1aly'slil'l !l11d dllscribadfor it!; type and content oi' ~'lIch mC?t.:ll, l~hem it CO\ll bE) dehwmined, the type of construction will b~ dl3wc:ribed, ~n~ the uvaluation will be determined by tile ('might of the itf!lD, formlll"t.Hd iilccording to .~~.ptabld indu8try prccwduras for ,Bimilarly constructed merchandisR based on current precious metal prices on the date thi~ apprai$el was performed. Un 1 ,mm ot:.tl~lI'l'lh;~e ,; ti.\ t€.'rJ, .01 11 <:JEtmS tonr1S ,;,ro gt'adl?cJ and I.(<v,~II,I_~t..d .in ~.l1oir- mOl.lnl:ing', .'tnd only to tile C'mtent tl1a.t tl1e 11It:l,.lnL:lnCJ .f(.Jt'fflll\i.,t.e.'c.1 by m,'t",sI.It'Cemenl'.f; <,nd art! f!!;tJ.mo,te!; cmly. f<F!r1f1 df.lI:"'r'lI,i.\"di:l'~11 ,)1' ,::n1 c1r, c:I"".11:y ,~\rlrJ pr'oportions may be pr8vmntwd hy certain Lypae of 100unLlngB. 8mAll fancy and round ,full and sin~lo cut, baguatt. and carru diamonds (melee)~re d..cribed according t~ their app~oHim.t.2 weightn and average ql,l"dity lJr',-,d.!>, (l:3l')mo\l:J\J.iI.:,~1 IIl'ili'..HI,i1:1J o.f Ameri!:.., (fHA) grading Be.le) .~d evaluated 1r81O .v~r.qe m.r~Qt price. from the primary fInd iIIlY;l: ,:Off1IIlUII m..tr'kut. t'1,!ljI.1I" di,~mr.lf1rJ. ,H'[) gr".:I!JlId l'l.ith the I.lse <.)t pn!grw:kIlJ pl....:.lI1ilfIPn I:. mi.lv,tmr diwnnnrJ cole,r ctlmpM'.tt1ClCl stone!> and t.11., P"''''.'iCt'i.b'JiI '.J'..1ILnlJ ,11Il"ltm,:l,~I:l.Ir't:! (:If 1:110 l,nm(.llLJqil:c~1 IrHlt.itl.lto ~')'f Afnnr-ir..:.,r\ .::d'11.1 (:.';{d lu,:,'\l'.cnl 'frouI ,~I\'l:)r\:Il;J(:') In':1r-lq~lt pr.l.c:en f'rom the pr i.rna,"\,/, dnd fnu.,,~L C\;)lIlIIlIJI'l U11~t"h\!JI~. C(:llnrof:lcJ l]l:,mt';'-:t:lna'll .',H't::o l.Jt',-\di~d "d.h thL'!< 11';'" ,of LIl" .^rfll'h..l.c..\n C::g''''U\IJ'J.i.I.':'~ 1 !.,:Ii:oc"."b:'f"'jr".. (AG!.) ',)1'<\<'111'1',) '''I'.II'':'ln I':", 1 ",r'r-J,j..lfl,:md I,lt, 1:1 Ill' ('J'l'mlll(llll,::~l hl'..I:.i \:I.\tc1 of l')I!l(\,'i.l:,.\'~-~ Clll (Irl.li,\S LfH'. ' :"'1".<1''''.IU':rfIH of ,::,Ilr"-,,,d qC.fII~,I'.clflro'~, ilr'C'fOl'fIll.ll.:\terl in conjl.lI1cUrJI >~ .~fUMM~S . '&.a1E.fIt.~ .JtO'U 34 warr MA IN STReST . MSCHANICSeURG, PA. 17088 I'" , APPRAISAL Phon.: 788.9422 APPRAISAL CLARITY DEFINITION I PI INTERNALLY FLAWLESS- No natural inclusions seen by an,expert eye under 10 power .aRRification. V V 51 VERY, VBRY, 5Ltr.HTtY tNCLUnEn. Only an expert's eye could locate inclusions under 10 power maRRification. V 51 VERY SLIGHT INCLUSIONS. Even a trained eye would need maRRification to locate natural inclusions, S I I SLIMLY INCI.UDEn- niamond appears cloan when. seen face UJl, II . INCLUDEO. Moderate in quality, A PI PRO~~tONAL QUALITY- 000000 If \'\'s VS SI AI' LiU If, V\'s: vs: o I SI: o I I: ? AI': II I' I CARAT . WeIGllT The size of a diamond is measured in carats. One carat is divided into 100 Upoints~ so that a diamond of 75 points weiRhs .75 carats. Althoup,h size is the most intep.ral factor in dotermininR a diamond's value, bi<<Rer is not necessarily better.. The cut, color,and clarity also must be considered in ultimately determinin, the value of a diamond, 0 ('.lInJlH 1\.lllls 0 " 1 = 1Il0 .v~ = 7~ 113 = ~Il 0 I/.~ = .H l/~ = 2~ 0 0 ,t"'j ~fUMMGctS '&4lT&tr.V ~Jto'U: . 34 weST MAIN STAleT MICHANICSIUAG. PA. 170sa r"'1 f APPRAISAl. . Phone: 768-9422 'A,PPRAISAL OetermininR the quality an~ value of a diamond. The features to be conside~d when valuinR a diamond nro known al the 4C~. CUT, COLOR, CLARITY, C^Rt\T WEIr.JIT. CUT . A diamond's cut determines the amolmt 01' IiJlht, 1'1re, and brillhnce thedhfllnnd will have. A hiRh quality cut enables a diamond to make the bes~ us.e nf' lirht, The different facets of a round brilliant cut diamond 'T',hl~ 1 !II", "'''1 , 11<-,.1 (",'1:1 ,ruwn 1'1'1"''' Mlr~l. r.... Glnll. 1,"\\'1' Mlnlld,.o. . l'II\1l1u" r"""1 ",,1l1ul1 (:tII,'. J The six most ~erular shapes of a diamond, 000 11"11I.01 Mllttjulsc: l\mr 000 Hm~l1Il11 01111 III"Jn , , .' j, COLnR The finest diamonds are Rraded colorlell. It is the color co",bined with . dia~ond. cut which creats itl fire and hrilliance. COLOR DEPINITION cqLORLE~S. Ratedl n, E, or P Rnrelt and Inost eXllensl ve . NEAR COLORLESS. Rated; 11, II. I, or J ^lao rare nn~ valuable. npponr white tn the ey" \~1th !t~e hy ~ide cOl!1llaThlln " Traces of color nt end of cnteRllry, , PAINT COLOR. Rated; 1:. L. and It Lmrr COLOR. Rated; N or 0 Ncar Slllulc Colllrl~"", Y~lIllW II U F (j II I J .- I. M N () P Q Il S \ ,." . ..-...., r-- , . t11.JMt'Ii',' fJ L'JFf'lDl.(J8ICAL. LAE<ClRf.)TDRY ESTA'f[; AF'PRAISAL "!'AIr, t1AfWET VALUE" ~~OCEDURE rOA EXAMINATION AND APPRAISAL Th~ following. appr~iu~l WAS performed by industry recognized O!':PlH''C;j 1,Is.lnIJ tho l"to'.lt "statil Cl'F thp.! i:\t't" metht1ds ,:\nd precision ld\br.lI"<ltor'y c;,qLIJ.pmfJrlt:. I'Je certify that the jel~ell'Y described \'I.1.l:l1il1 h,1Iffi bm.m "~n<l!Y'~61d .:\nd C;Wadl,d by t1tJI'INilJ'l:; ,JEI~ELEr.:S in accordance with the prescribed grading standards of the "American 'Gemological. L.,:\b"rator"ili\l" for L:ohwed \1tones and th,? "GemologJ.c:.11 In9Uhlto elf AmE,ric"," fDr r.IJ.amonds.' The Lltmost c:.,\r"f'l. and PI"P'C,1ILI tl'Jn h,:\5 berm 1:<l1.:",n to pr",~.,mt _'n honllst and l.lI1biased I'eport on the qLI.:dity i:.nd v~1l.\e of thh1 merc:handise. Jawelry con.truc:tad solmly of, or in combination with precious metals i.e. platinum, palladium, yellow or white gold and/or silv~r is tBstud, enalysem snd described for its type and c::onhmt of sl.\ch IflEitf.ll, t-Ih(;.'I1 it C.Bn be d(~termined, the type of constructlon wilt bw d~Bcribed, .nd tha evaluation will be determined by the waight of the i1em, formulated Bccording to '~f;c"lpt.,",bll? il1dLl91:ry proCedllt"~JS for similBrly constrLlcted merchandise h..ed on current precious metal prices on t.he date this appraiwal wes parformod. 1J111(~,"s l.Jthen'I.i.$FJ ,;tc\ted, .~ll gemstones are 9raded end av~lu.t8d 1n tl1air mountings and only to the extant that the mounting fcrlflul.ted by measurements snd are estimateB only. . f'::f!!t'ln tJ'JI:l1rm.ln,~I:i.l1n lJr ',:otor, (~ls,'i,t'l .~ncl pr<JpcH.tions may be pn.,vml ted llY (;or-t.,'.d.n typos cd moun UnIJ!'!. SlIlall '/'L'lI1C:Y am:! rOl.I",1 full ,;\f1d s.lngb? ,:1.<1'., bd']I.I>Jtb!' ,1Ind c,~rTl, dIamond!! (melee) i:\re described mCC:Ol"'Clil1(j t(, their- ':II:lprLlliJ.mate ,"I~ighb.> .;Ind Bverilge qu.lit~ yradma (Gomolc~ical Institute of nmerica (GIA) gradIng m;;,.}.) .\\nd "v,,\.ll',.ll',"cJ h"UIfl dV(;W,~I~t! melt"h"t prJ.cE's fr-om the pri(1lary .,nd Inl~';t. 1:1)1O"IIJI1 IIIi\l'knt, t1"Ul,I' di,~mClt1I:!,.l ,~nJ ~Jr',~detJ ~I:lth 1:he "tSf? t.J': pr('''~JrdrlE~d P(..'t.'flilf1f'nl', fllr:\~t.ur' di;.\mnrld co}tJr" c:c)mpariScI11 !3tones C\nd I.hl~ F!I"I~,\'::r'.i.lJlltJ 'Jr'<'\d.lrHJ r',ClIi11'~rl,:l...\l:t.ln'l ll'~ I:h", [J,i'JtnO 1 r.\9,ic:al In<3titLltn ,,[ ,',lIIl'r lr.:,.I ,md ""idlu.-.1L."rl 'fn,m dvt!nll,IE' mi.\t'kl'll, pr'J.c.:en fr'om the p,' ,Lfll.~r',/ .,;lIld IflCi',Oj I: l~I.1!(IIO/Jn If'l,'.\f'h-:~l; ~ Co LOf.r.'n! iJ'{.lm~") 1:1.1("d~~J ,..",'u graded ,"ll.1l ~,I,".'''\I} ..d \,1,,' r,m":~I-:i.c"l'I 1:I',mulo(l.l.c;,,\l 1...-,bOr',11:cJr.i.no IAGL) 'Jr',,\dl.I"J 'lY<3I:.,,(. Cul-w:-,,'.;.'" ,\11<:1/,:11" 1:1111 ('l'i,nnlClI.Ji".:,\l Im',titl.\te o'f Americ.'. ColorM.star. Ev.luMLJ.ons of colored g~mBto~etl .re formul.ted in conjunc:tio -, , ,,-~, ~fUMM~S 'eaTett.9 cJtO'U 34 WEST MA IN STRBET MBCHANICSBURD, PA. 170n APPRAISAL Phone: 700,9422 APPRAISAL CLARITY DEPINITION I PI INTERNALLY PLAWLESS- No n/lturaI inclusions seen by an expert eye under 10 power .aRnification. V V 51 VERY, VERY, SLIGHTLY INr.LUnen. Only an ex~ert's eye could locate inclusionl under 10 Fower maRniflcation. V SI VERY SLIGHT INCLUSIONS. Even a trained eye would need ~IIRnificatinn to locate natur~l inclusions. S I I SLIMLY INCl.UDBIl. Ilhmond Ilppears clean when seen face up. II INCLUDED. Moderate in quality, A PI PRO~mIONAL QUALITY. 000000 IP \'\'11 vs III ^~ ill w, V\'s, o I ~ o I SII o I II ? I AI'; CAMT . WEIGHT The size of a dia~ond is measured in carats, One car/lt il divided into 100 Wpolntl~ so that a diamond of 75 ~olnts wei~hs .75 carAts. Althoup,h size is the mOlt lntep.ral factor in determininR II diamond's value, bisRer is not necessArily better. The cut, cOlor,and clarity also must be considered in ultimately determinin, the value of a diamond, 0 !':!In!l.I! 1\III1IH 0 I = 1110 .\I~ = 7' 1/3 = '11 0 1/.1 = .1.1 I/~ = H 0 0 , " I'"' t1Ut111A'~: GEt'lm.elf,[ CAL l.AE<ORATORY ESTnTE APPRAISAL "FIHF~ i1ARKET VALUE" PROCEDURE FOR EXAMINATION AND APPRAISAL Th. followina npprai.al w.s performed by industry r~cognized i~l:ports l.Is1nC) I:tli? 1,~tf)!3t "flt,~te 0'1 thr~ art" methods and precision labor.tory equipment. We certify that the Jewelry described withIn has baDn .naly~ed and graded by MUMMA'S JEWELERS in ,~ccl)rd.nr.:EI with the pn,scribed gracling ',;.tancli\rcls of the "American G"~moloIJil:<d 1.<:Ibclt'al:ories" f(')t- c:olored stom~!3 .lInd tho "Gemol()(;p.c,:d Insltihltf) of I~meri.c"\" 'for di..1monds. The utmost r:are "nd pt'p.I:aLlr,iclrl h<.113 lle"lIl I;.~kon to pt-nsl?nt i,n honest and unbiasRd report on the quality and value of this merchandise. Jewelry conntructed solely of, or in combination with precious metals i.D. platinum, palladium, YHllow Dr white gold and lor silvnr is tested, analyse. and deBcribed for its type and c:or,hm t: of such m,;ll'.l.l. ~Jhc.lfl it. t:iln be d€ltE!rmined, the! type of construction will be describud, and the evaluation will be Jut~rminNd by the weight of the item, formulated according to ,jc:cllptab I fl .I.lldl.l'i.ltr'y pr'cli:edLIi""1'5 for '..1mi 1 ,u'l y constrLll:ted .merch.ndiHc based on curront: precious metal prices on the date I:hi'.; i,ppr'id!';'ll ~'J"'IJ piwfL1,-mecl. I.Inlesls; c!thmn~h;e st.olt.e..:I, "ill S)Elmstones ar'r. gr,;cl~'d and OV,itl.LILlh;c: (,1 \:I'mi,.' IOIJI.If,.I:..il1l:J'3~nd (Jf'lly to th,J e:.:b~nl: th,~t i:hFl 11lC)l.wd:J.lil;J '\~l~"..ml.ll';:'itf:~d l~y mr..?i:\S'H.lrQml?:'nt~.; ~H)d ,:.:\t-r;',l r'~stlmc~tes only. I.::'mn c1€ll~I'~nll.lll"I'.il.lll Ill' ,:olor', i:l.'~rl.ty ,mtl IJt'O\.KH'I:.lI)I1S m.lY be PI'Q'VflI'J t.nd IIY e"1rt.,:\.in types cd mOLlntlrl\J';. SHi<ill .fnncy "nd rOI.U1c1 hill ,and B.lf1\J11J <:1,11:., b'~IJI,Il?I:tt~ ,:md C,1rTO d,lclmond'J (melee) ",re "'E"',c:ribC'lcI "cc:cJr'c1J.ng I~() theil' l.lpprlJ:dmat:e "E'i~Jhb'; ,~nd aVflrage quality gr~d.a (Gemological Il1stitute of America (BIA) grading '..co;ll,~) ,1\ncl l"n\1f.1r.lh..,<I frum dV8'-."JCI 1O':'.rkE't pricer; 'fr'c,m thc~ primary ,;\nd m,,'.,t t:llmtOl'ln ,n"wko\'.:. 11"jor" lI.1.c,momh ,H"Ci.' \ll"<i\ded ~Lith tht'i! Lise (.1 r prwCjI'.e."ldHr! pF!rlOtl\rlcnt f11c:,\~;I:EIt" d J,tlmcJnd color' crJfflp~tei.son nton~s and !~h" p,'i1',;t:rll"11.1 IJI"iHUnIJ r1")ln,.!I'lI~t.)tl,II"'~ 1:,1 I:ht? L1tiIOIJ.l'1\j.ii:,11 tl1s1:itl.lte l:)f {.'1l11?~r'J.r.,e.' ~lnd "~','v,~\lu(:,I:c,d 'I'~~Clfll c:'\V(;'I"l:.:\9r:.~ l1ldrkt~!t: prir;c.'5 'from t.he I,r' 1,([;..11'/' ..md II\I:>!'~ I. cnmlflt:lr: m'.It"lc.n I:, C/J \1:1t'OrJ IJI~m\;I::)n"1'3 ,~rr3 \lr<i\d~Jd "ith the UBO of the Am8rican G8ffiological Laboratories (AGL) ql'~dil1q !3'1sl:nm ClJlorSci.\n ClnrJ/lJr' thll! Gern'Jlol)ic<i\1 Insl:itl.ltlJ (l'f America'~ CnlorMaBter. r':'1a.llwtLonn IJf cCJlon?d ~.Iem!)tr)nf'ls at''', f,or:ml.tlatf'ld .in C(lrljLlnCUC) 1HE FIRST_~K-bND TRUST COMPANY OF Ml<;CIlANICSBUHG, PENNSYLVAtilA Tl{US'I' AGHEEMEN.'r This TRUST is established between The F!~st Bank and Trust Company, Mechanicsburg, PA as 'rrustee and the undersigned as Settlor. The Settlor hereby grants and conveys to the Trustee all right, title and interest in the cash amount indicated below and to any other assets or liabilities set forth on Schedule "A", which may be attached to and made part of this agreement, IN TRUST, NEVERTHELESS, to hold and manage in accordance with the terms and provisions set forth herinbelow. In managing these and any other assets subsequently transferred to this TRUST, the Trustee is charged with the following duties: keep the assets safely; use the care and attention which a reasonable prudent man would devote to the management of his own financial affairs considering the economic conditions of the time; advise the Settlor monthly of the past month's transactions and the valuation of assets held at month end, and annually of any necessary information for the preparation of the Settlor's tax returns; transfer th~ net income each month to the principal of the TRUST for reinvestment, to or for the use of the Settlor, to the Settlor's checking account as indicated below. In addition to those powers granted by law, the Trustee may exercise the following powers in order to perform the above duties: receive proceeds from the sale, maturity, call or conversion of TRUST assets; invest in and buy or sell assets (including real or personal property, mutual funds, common investment funds, obligations, deposit accounts with The First Bank and Trust Company of Mechanicsburg, PA and stock of its affiliate PNC Financial Corp) subject to the Settlor's guidelines indicated ~. /.._~. . below; borrow money at reasonable rates and pledge TRUST assets as collateral should it be prudent to do so; pay any necessary expenues, including reasonablo Trustee's compensation; allocate transaotions between income and principal as the Trustee deems best; and handle routine matters according to the Trustee's best jUdgement, including but not limited to making timely exchange of temporary issues for permanent, executing proxies or voting shares, buying or selling fractional shares, and exercising holding or selling warrants representing rights reoeived in corporate reoapitalizations or reorganizations. The Settlor may alter or amend this TRUST in any way provided that such change does not result in making the TRUST irrevooable or creating dispositive provisions to take effect at or after the Settlor's death. The Settlor may add to or withdraw from the TRUST'S income or principal at any time, sUbject only to providing reasonable notice. The TRUS~' shall terminate upon the Settlor's death of the last surviving Settlor and undistributed inoome being paid into the Settlor's estate. The Trustee may expend TRUST income or principal in behalf of the settlor at his discretion or in behalf of any named beneficiary to the extent of his beneficial interest. Only the Settlor shall have the power to assign or encumber his interest in the 'l'RUS'l' or otherwise cause its assets to become liable for the payment of a beneficiary'S personal obligation or .debt. The Trustee is responsible for losses caused by its gross negligence but not for other losses such as, but not 11mi ted to, those created by fluctuation in market valuations. The Trustee is not required to account to anyone, except as described. above, unless expressly directed in writing by the Settlor or his personal representative. Either party may terminate this TRUST at any time, SUbject only to providing reasonable notice. / VEvo1547 EX AFP (08094'. CO""ON\ilEAl HI Of PENNSVLVANIA DEPARTItEN! DF REVENUE NOTICE OF INHERITANCE TAX IURE.U OF I.DIVIDUAl TAXES APPRAISEHEHT, ALLOWANCE OR DISALLOWANCE ~miS:~~~~lpA 17121-06.1 ~ DEDUCTIONS AND ASSESSHENT OF TAX E9TATI! OF HECKMAN MARY L' _..- FILE NO. DATI! OF DEATH 02,09,94 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TO "REOISTER OF WILLS. AGENT" REMIT PAVMENT TO: ()/ /.1 .' /1'5 - J MARIA TOMPKIIIS PNC BANK IIA PO BOX 308 CAMP HILL PA 17001 ~ ACN 101 DATE 02'06,95 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 C_ANounl R!~ _____---.J CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~ R 'EV: iS47 - EX. A iij; - r Ii is": 94 Y -NoT" i ar -oF' YNHEii if ANCE -"fAx" A"P' pilA' i sEilENr; 'A i. l"oWANC E - OR" - - - -... - -- - -.. - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATI! OF HECKMAN MARY L FILE NO. 21 94,0212 ACN 101 DATE 02'06,95 If .n ......m.nt w.. i..ued pr.viou.ly, line. 14. 15 .nd/or 16, 17 .nd 18 will refl.ct figure. th.t include the tot.l of ab1 return. .......d to dat.. ASSESSHENT OF TAXt 15. ANount of Un. 14 .t Spoull1 r.te 115) 16, ANount of Lln. 14 tlHlb1. It Lln.11/C1lss A rstl (161 17. AMount of Lln. 14 tlHlb1. It Co11Itlrl1/C11" B r.11 (17) 18. PrlnolPll TI. Du. TAX RETURN WAS. I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST 0 SEE REVERSE APPRAISED VALUE OF RETURN BASED ONt ORIGINAL 1, R..1 Est.te (Soh.du1. Alii) 2. Stooks Ind Bonds (Soh.du1. B) 121 S. C10s.1y H.ld Stook/Plrtn.r.hlp Intlrl.t (Sohsdu1. C) (5) 4. Hortala.s/Not.s Rlcllvlb1. ISch.du1. 0) 14) B. CIsh/Blnk Olpoolts/HI.o. P.r.onl1 Prop.rty ISch.du11 E) (51 6. Jointly Own.d ProPlrty ISohldu1. F) (6) 7. Tr.n.fe.. (Sch.dull G) 171 8, Tote1 A...h APPROVED DEDUCTIONS AND EXEHPTIONSt 9. Funlr.1 ENp.n.../AdN. Co.t./HI.o. E'Pln... ISch.du1. H) (9) 10, Dlbh/Hortala. L1lbIlIU.,/Llons ISchldull I) 11.1 11. Tote1 D.duotlon. 12. N.t Vl1u. of TI. R.turn IS. Chlrll.bIl/Gov.rn..nte1 B.quuto ISchlduh J) 14. N.t V.1u. of E.tlt. Subjlot to T.. NOTl!: TAX CREDITSl PAVH~ RECEIPT DATE NUHBER 05-06'94 XA886045 11'04'94 MM913147 DISCOUNT (.) INTEREST (") 177 ,84 .00 ( ) CHANGED .00 16,528.27 ,00 .00 83.720,53 .00 ,00 (8) 100,248.80 12.349.84 1,600.50 (ll ) (12) 115) 114) 13.9~D 34 86,298.46 58.298.92 27,999,54 .00 .00 27,999,49 ,00 .00 4.199,92 4,199,92 X .00. X ,06. X ,15. 118) AHOUNT PAID 3,379,00 642.92 INTEREST IS CHARGED FROM 11,10'94 TO 02-14'95 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT BALANCF. OF TAX DUE INTEREST TOTAL DUE 4,199.76 .16 ,00 .16 . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATIOH OF ADDITIONAL INTEREST, ,$"-.f'l-( I IF TOTAL DUE IS LESS TItAN n. NO PAVHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR1. YOU HAY BE DUE A REFUND, SEE REVERSE SIDE DF THIS FORH FOR INSTRUCTIONS.) .' ,'" RESERYATIONI E.tet.. of d.c.d.nt. dvJngon or b.for. O,c..b.r 12, 1982 ~. if .nv future Int.r..t In the ..t.t. I. trln,f.rr.d In po.....ion or InJove.nt to Cia.. 8 (collat.ral) bln.Uellld.. of the (l.e.d.nt lifter the uplratlon of any ..t.t. for 11f, or for y,.r., the Coeeonw.alth hlrlbv e~pr'lvIY r..erv.. thl right to Ilpprlt,. and a'I.., trlnlfer tnhlrlt.nc. Tlxe. It the Ilwful C11" e (collateral) rate on any luch future lnt.r.,t. PURPOSE OF NOTICE. To fulfltl the requtrle.nt. of S.ctlon 2140 of the Inh.rltanc. and E.tate Ta~ Aot, Aot 22 of 1991. 72 PIS. Section 2140. PAVHENT, . Detaoh the top portion ef thl. Notlc. and ,ubelt with your ply.ent to the Regl.ter of WJII. prlntld on the rlvlr.e ,Ide. ....Hllk. cheok or .onlvorder PIVlblt tOI REGISTER OF MILLS, AGENT All plv..nt, r.c.lvld .hllll flr.t b. Ipp11ed to any lntlre.t which lav b. due with anv rlelAnd.r appll.d to thl t.~. A r,fund of a ta~ orldlt, which wa. not rlqul,tld on the Ta~ Rlturn, -IV bl r.qu..tld hv co,pl.tlng an "Apptlcltlon for R.hmd of Plnnlv1vanta Xnh.rlhnol and E.tat. Tu" <REY-UUI. Appllcltlon. er. evftU.ble at the Offlo. of the Rlgl.ter of Will., cny of the 23 Rlvlnul DI.trlct OffiCI., or by c.lllng the .p.olal Z4"hour ' an.w.rlng 'Irylo. nueb.r. for for.. ord.rlngl In Pannlv1vlnll 1"800"362-2050, out.ldl Plnn'Vlv.nla .nd within 100al Herrllburg .rea (717) 787-8094, TOO' (717) 772"ZZ52 (Ha.ring lep.lred Onlv). REFUND I CR I. OIJECTlOHSI Any Plrty In Intlrut not ..thfled with the .ppral....nt, .llow.nc. or dl..Uowano. of d.ductlon., or .....M.nt of ta~ (InoludlnQ dl.count or lnt.r..t) a. .hown on thl. Notlc. eu.t objlct within .I~ty (60) d.y. of r.o.lpt of this Notlc. bYl AONIN ISTRATlVE CORRECTIONS. ....written prot..t to the PAl D.p.rt..nt of R.v.nu., Board of APPllh, DEPT. 281021, Harrhburlll PA 17128~1021, OR ....I.otlon to ~av. the eatt.r dlt.r.Jnvd at .udlt of the account of the p.r.on.1 r.prl..ntatlv., OR ~-app.al to the Orphan.' Court. Flotua1 .rror. dl~cov.rld on thl. ........nt .hould b. adelr....d In writing tOI PA nlpart..nt of R.v.nuI, Burllu of Indlvi.1ual Ta~.., ATTNI Po.t h....lII.nt R.~lew Unit, DEPT. 280601, Uarrl.burg, PAl 17128-0601 Phon. (717) 767"6505. S.. page 3 of the booklet "In.tructlon. for Inherltlnc. Tu R.turn for ft Ruld."t D,c'dent" (RE~-lS01) for an .xplanatlan of ad~lnl.tratl~.IY corr.ctftbl. .rror.. DISCOUNT I If env t.~ dUB I. Plld within thr.. (3) oll.ndar ~onth. aft.r th. d.ced.nt'. d..th, a five p.rc.nt (5~) dl.oount of the ta~ p.ld I, a110w.d. Int'r..t J, ch.rll.d b.glnnlnll with flr,t dfty of d.llnqulncy, or nln. (9) eonth. and on. (1) d.y froe the date of d.ath, to the date of pave.nt. Ta~.. whloh b.oaee d.llnquent b.for. Janullrv I, 1982 b.ar Int.r..t at thl rat. of ,1M (6:() p.ro.nt per annu.. calculatld .t a dallv rite of .000164. All ta~u which b.ca.. d.llnqu.nt on and Ifhr Janulry 1, 1912 will blar Int.rl.t at a ratl which will vary fro. oal.nder year to cal.ndar v.ar with that ratl Innounc.d by the PA n'Plrt..nt of Nlv.nue. Th. .pplloable Jnt.r..t rat.. for 1982 through 1995 art! INTEREST. ~ Jnter..t R.t. Dalh Interut Factor r!!r Inter..t R.te Dally Inhr..t Flctor m2 20~ ,000548 1911 9~ ,000241 nos 16~ ,000458 1988-1991 Il~ ,000501 1986 Il% ,000501 1992 9~ ,000241 1985 13~ ,000356 1995-1994 1% .000192 1906 10~ ,000274 1995 9~ .000241 .-Xnt.r..t I. oalcul.t.d a. follow 1 INTEREST . BALAIICE OF TAX UN~AIO X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR -~Anv Notlc. II,uld after the ta~ bloo... ~lllnqu.nt will r.fl.ot In lnt.r..t calculation to flf'.,o CIS) day. blYond thl date of the ........nt, If pav..nt 11 ...d. r.fter thl Int.r..t coeput_tloM d.te .hown on th. Notlc., additional Int.r..t IU.t b. calculat.d. ." ._ 1,'I\I_'lr~",_/I,;",'> ~ l:~};y~t~l';lih;!'il! 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'I', ",,- " P" " " ,','. ,'I ,,' ,.. I', ,I: ,..., ,',' I, "',I, i" I:: ,. ".,' ,: ,. , I, ,; , .' " ,.;, ,. " " ,'-, \ ' .- ~ d' ,. , ..'" .~~ Jl!lll JllJ~J!~ It ~a I'. I. . I, 1&) · .,,118(11 t J,II'liJ 'III tUir.~. H (~H hHII~IHhm ,I , ' ~ ' , " , " , 'I''>.; I, , , ; " I)':' "i: ",),'. 1'1.' , ,. I " r " , ,. ,. I,'; " ,;,," " ' II' , .' ,. :', , ',.i' /''-''1 ,- " "1, 'II.. ".\(,.1" : 'ot ,.' ,. , , I'," .', ,'.' I," I" .," ,'j', .'.';,11", ." ,. \1..:\1 I.'" ill, ~ t-J -' i' , l' .~~. (0 III "0. , . (':'n -"a' oC'!-: ~")'. . ~ . --, l~, , fjf 0 .., '"CI W (,J' VI ,)'.;,' '. , , ",,,./ , ' ,~ ." ' , i'(',',\ ;,' " " ," , :, ,. , " ,\1. ".\ " ,\ ~ , , (i' ,. .' 'I, . I I' , " , ;, ,i .j ~ . , " ES'I'ATE m' HARY I. m:CKHAN 1112511 SUMMARY AND INO~X PRINCIPAl. PAG~:S R~:C~: I PTS 3 - 3 100,248.80 NF.T GAIN/I.OSS ON CONV~:KS IONS 4 - 4 306.73- AOJU3n:0 IIAI.ANm: 99,942.07 L~:SS DISII\JRS~:H~:NTS OEIITS at' m:C~:m:N1' 5 . 5 1,760.50- FUN"RAI. ~:XI'~:NS~:S 5 - 5 1,680.00- ADHINTSTRATIV~: ~:XI'~:NS~:S 5 - ('. I, 74~.65-' FEDERAl. AND STAn: TAX~:S 6 - 7 5,021. 92- FEES AND COMMISSIONS 7 - 7 .9,600.00- FAMILY ~:X~:HI"rION .00 TOTAL PRTNCII'AI. OISII\JRS~:M~:NTll 5 7 19,805.07- BALANCE B~:f'OR~: DTS'I'RllllfrIONS 80,137.00 DISTRIBUTIONS TO 1l~:N~:~'IC I AIlIt:S 8 - 9 36,350.00- PRINCIPAL 1l^,.ANC~: ON IIAND 10 - 10 43,787.00 INVESTM~NTS MAO~ CIIANGES IN I NV~:STM~:NT 1I0J.D I NOS INCOME REm: I PTS 11 - 12 ' ,6,063.30 .1 I,ESS DISIlUItS~:H~:NTS 13 13 ,. 303.11- BAI.ANCF. m:~'OR~: DIS'I'RllIlrl'IONS 5,760.13 DISTRlJlUTIONS TO 1l~:N~:~'IGIARIt:S .00 INCOH~: BAI.ANm: ON llANO 14 - 14, " 5,760.13 , COHBIN~:O 1l^,.ANC~:S R~:HAININ(l , . 49,547.13 "Ii . , , . - 2 - " ESTATE OF MARY L HECKMAN 1112511 ," ,. " '" ,J,' " ." ~ECEIPTS OF PRINCIPAL THE ACCOUNTANT CHARGES ITSELF WITH THE ITEMS OF PERSONALTY AS SET FORTH IN'THE INVENTORY AND APPRAISEMENT AS FILEDI TOTAL PRINCIPAL RECEIPTS " ,. ., , ,. " ,. " ,. , ,. ,. " ,. " " , ,. i , , , " " ,. I"~, ,. I' ,. ,. .1; j." I' ,. " 'I', \' ." ,,1\ " I"~, <0," iii, " Hi", , , I ~,' ", ,. , ,. i'l , , " " .!, !, " '.'1, , .! ,I. "II 3 "," , ~, " 'il:, ".1 ,. " J'" I':' I' ,'.1 I:, I' , , ,. ,. " " " ; , " , 'I', ,I, , " ., ,-, , .' " ',\ , .,jl. I. "I, 100,248.80 , . 100,'248.80 ===C:U:laaa..ca " " ;. .' " i,.1i ,,.1,, '" ",. ,. i("'\' ., ", ,'''', " " , ,. , ,,: " " , " I; " ", " , " ,. . ESTATio: 0.. MARY I. m:(JI(HAN DIH'I'lIll1lfl'IONS 0.' l'IIINGII'AI, '1'0 m:N.:nCIAIIU:S , 1112511 ANN.: J.:.....:II J S GONKI, I NIl ~ DIS'I'Rllllm:D,IN-KIND 1I0rANDA SI'II I NOS ilK 107 [.O'J' 39 11llAlll.o'Iwn: G 11'V, .'1.011 11M TOTAl. I'IIINC\I'AI. DIS1'RIlIlfrIONS 36,350.00- 1:I==a=~==Q= * .'011 IN.'ORHA'rIONAI. I'UIII'Os.:S ONI.Y -DISTRIBtrrED ,All PEa .'AM II.Y S.:T'M..:H.:NT AOII.:.:H.:N1' AND ORDER OF CIMDERLAND COUN'l'Y . OIlI'IIANS COIJII'r "I, , i" '. , ,. " , , ,/ ,. , /. " , ,. ,. '" " , /, II' '.' It I Ii, ,',I , ,:1,' " i" , .1' ,. , .,. ,.' , , '" ,. ,. ," ,. ,.I' " " , 'I \ ,. I') , , ,. " - 9 . .:STATE' 0.' H'ARY I. IU:CKHAN Il~:l:~: I "'I'll O~. '1 Nc:oH~: CONTINm:OI'I'NC 1l1l0R'I......:IIH INV~:ll'n.n:N'1' .'UNU 6/01/94 4.58 6/01/94 116.97 7/01/94 6.73 7/01/94 \07.01 8/02/94 9.18 8/02/94 112.45 9/01/94 11.57 9/01/94 1\(..14 10/0/,/9/, 13.76 to/04/94 117.55 11/01/94 16.82. 11/01/9/, 129.38 12/01/94 19.43 12/01/94 91.55 J /0:1/95 23.43 1/03/95 25.14 2/01/95 2(,.52 " 2/01/95. 23.7'9 HI Hm:r,I.AN.:OUS 5/12/94 I'Nl: IIANK, NATIONAl. AHSO<:JA'I'ION R.:.'UNIl 0.' 'l'RUSn:.:H l:OHI'.:NSA'rJON "O'I'A1. I Nl:OH.: " I. ," , . , ". ',' " . II,' ',. . ,. " " .' " " , , , " , ' , , ,. , " .' . 12 . , (. I, I, ,. ,- t, " (- <" ' II.' " " . I ';1 , ,. . , .. '1112511 1,196.02 79.25 6,063.30 &::1=======1:1=== , , ., , " ,. " STATUS REPORT UNDER RULE ~ Name of Decedent I /J!~r t..OC(ISF! HfiCI<M.IfN Date of Deathl_~..:f~?'1 Will No. Admin. No. ,,/ - 9 f/'- '2,,/ z.. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administratiou of the above-captioned estates 1. State whether administration of the estate is complete I Yes+__ No 2. If the anRwer is No, Rtate when thl3 personal representative reasonably believes that the administration will be complete I ______ 3. If the answer to No.1 is Yes, state the followings a. Did the personal representative file a final account with the Court? Yes X No.__ b. The separate Orphans' Cuurt No. (if any) for the personal representative's account iSI c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Datel J'I'I. f/, ~ E.~ff S gnature ~1t4rk.5 E. 24,'tid.J 7JI: Name (Please type or print) ,:< tv, 1i11U11 JI. li(edf.4.II/C5bW1J,4;.11tJ~"t Address (711) 7!i?(P -o!:of Te 1, No. \.' capacitYI _____personal Representative ~counsel for personal representative (MAHarmf/AM3)