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Home My WebLink About04-13-07 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 DECEDENrs NAME (LAST. FIRST. AND MIDDLE INITIAL) ~ Z W Q W o W Q Ri lin Thomas G DATE OF DEATH (MM-DD-Year) OFFICIAL USE ONLY REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ALE NUMBER 2 1 -0 6 0 7 6 9 "COONTYCOOE -YEAA- - - ~R- - SOCIAL SECURITY NUMBER DATE OF BIRTH (MM-DD-Year) 1 72- 0 1 - 2 9 7 7 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 7/2212006 4/7/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITiAl) IU I- ~ ~en (,) <<~ IUQ.(,) xOO (,) f is Q. c( ~ 1. Original Return D 4 limited Estate [R] 6. Decedent Died Testate (Attach copy of 'Hill) o 9. litigation Proceeds Received SOCIAL SECURITY NUMBER D 2. Supplemental Return D 4a. Future Interest Compromise (dale of death alter 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy of Trust) o 10. Spousal Poverty Credit (date of dealh between 12-31-91 and 1-1-95) o 3. Remainder Return \dateof dealt1 pncrlo ~2.~:.2:' o 5. Federal Estate Tax Return ReqUired L 8. Total Number of Safe Deposit Boxes o 11. Election to tax under See, 9113( A) : Allacr Sc.~ :. I- Z IU Q Z o Q. en IU << << o (,) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS David H. Stone Es uire 414 Bridge Street FIRM NAME (If Applicable) Stone LaFaver & Shekletski TELEPHONE NUMBER 7177747435 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or SoJe..Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash. Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7 Inter-Vivos Transfers & MisceUaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13 Charrtable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) z o ;::: <( -J :J ~ 0: <( o W IX New Cumberland PA 17070 USE ONLY (1 ) (2) (3) (4) (5) 65,000.00 160,374.90 26,780.55 (6) (7) 88,797.43 (8) 340,952.88 (9) 43,851.17 (10) 27.00 (11) (12) (13) 43,878.17 297,074.71 :4. Net Value Subject to Tax (Une 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 297,074.71 z o i= <( ~ ::J a.. :IE o o >< c( ~ 15 Amount of Line 14 taxable at the spousal tax rate or transfers under Sec. 9116 (a)(l 2) 16. Amount of line 14 taxable at lineal rate 17 Amount of Une 14 taxable at Sibling rate . 8 .l:ncunt of L.ne 14 taxable at collateral rate 'f< Tax Due 0.00 X _(15) 0.00 297,074.71 X .045 (16) 13,368.36 0.00 X 12 (17) 0.00 0.00 X 15 118) 0.00 19) 13,368.30 _J 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < o d fit' C I t Add ece e s omple e ress: SiREET ADDRESS 4837 E. Trindle Rd., Suite 208 CITY I STATE I ZIP Mechanicsburg PA 17050- Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 13,368.36 13000.00 684.21 Total Credits ( A + 8 + C ) (2) 13,684.21 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 315.85 0.00 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...... ..... ... .......... ....... ..... .... ......... ........ ........ .......... D 00 b. retain the right to designate who shall use the property transferred or its income; ................................ ........ D 00 c. retain a reversionary interest; or ...................................................................................................... D 00 d. receive the promise for life of either payments, benefits or care? ............................................................. D 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?..... .......................................................................................... D 00 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. D 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 00 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. DATE \.( -\ 1'(;) PA 17070 DATE PA 17070 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 PS. 39116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. S9116 (a) (1.1) (ii)l. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate Imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent. or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 PS. 39116(a)( 1)j The tax rate Imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. s9116(a)(1.3)]. A sibling is defined. under Section 9102. as an individual who has at least one parent in common with the decedent. whether by blood or adoption. REV-1502 E.l)+ (6-98) * SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FilE NUMBER RialinQ Thomas G 21 06 0769 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is iointlv-owned with riaht of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPTION 1/2 Interest in 620 3rd St. New Cumberland, Cumberland County, PA at appraised value by Tammie K. Sheaffer $130,000.00 divided by 2 VALUE AT DATE OF DEATH 65,000.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 65,000.00 REV-1503 E~+ (6-98) . SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rialina Thomas G FILE NUMBER 21 06 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0769 ITEM NUMBER 1. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 DESCRIPTION 456.183 shs. PNC Financial Services Group stock @ $68.955 each VALUE AT DATE OF DEATH 31,456.10 PNC Investments-Advanta Bk Corp Draper Utah @ $97.093 each $10,000 Dtd 3-9-2005 Mat 3-10-2008 @ 3.85% 9,709.54 PNC Investments-Advanta Bk Corp Draper Utah - Accrued interest 141.17 PNC Investments-City Bk Lynnwood Wash @ $98.781 each $10,000 Dtd 3-11-2005 Mat 3-12-2007 @ 3.65 % 9,878.35 PNC Investments-FHLMC REMIC Series @ $.974 each $5,000 Mat 10-15-2034 @ 5.0% Fact: .05446871 PNC Investments-FHLMC REMIC Series 2675 @ $.112 each $7,000 Mat 8-15-2033 @ 5.0% Fact: 0.11221273 2,653.38 766.21 PNC Investments-FHLMC REMIC Series 2675 - Accrued Interest 2.18 PNC Investments-FHLMC REMIC Series 2856 @ $95.631 each $10,000 Mat 9-15-2034 @ 5.50% Fact: 0.93091566 PNC Investments-FHLMC REMIC Series 2996 @ $.965 each $10,000 Mat 10-15-2033 @ 5.0% Fact: .58869774 PNC Investments-FHLMC REMIC Series 3035 @ $.964 each $15,000 Mat 3-15-2035 @ 5.50% Fact: .6636148 7,946.13 5,682.61 9,597.96 PNC Investments-FHLMC REMIC Series 3035 - Accrued interest 30.42 PNC Investments-FHLMC REMIC Series 3057 @ $.958 each $8,000 Mat 11-15-2034 @ 5.50% Fact: 0.79636795 6,746.06 PNC Investments-FHLMC REMIC Series 3071 @ $.972 each $13,000 Mat 11-15-2034 @ 5.50% Fact: 0.79635795 10,066.22 PNC Investments-FHLMC REMIC Series 3081 @ $.979 each $10,000 Mat 11-15-2034 @ 5.50% Fact: 0.86463797 8,470.51 PNC Investments-FHLMC REMIC Series 3081 - Accrued interest 26.46 PNC Investments-FHLMC REMIC Trust 2004-36 @ $89.642 each $15,000 Mat 9-15-2033 @ 5.50% Fact: 1 13.446.38 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 160,374.90 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Rigling, Thomas, G Decedent's Name Page 1 21 06 0769 File Number Schedule B - Stocks & Bonds ITEM NUMBER 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 DESCRIPTION PNC Investments-FHLMC REMIC Trust 2004-36 - Accrued h\t~...~~t VALUE AT DATE OF DEATH 45.89 PNC Investments-FNMA REMIC Trust 2004-36 @ $94.817 each $6,000 Mat. 5-25-2034 @ 5.50% Fact: 1 5,689.02 PNC Investments-FNMA REMIC Trust 2004-36 - Accrued interest 18.32 PNC Investments-FNMA REMIC Trust 2005-47 @ $.959 each $41,000 Mat 3-25-2035 @ 5.50% Fact: 0.4792487 18,712.00 PNC Investments-FNMA REMIC Trust 2005-70 @ $.958 each $10,000 Mat 8-25-2035 @ 5.0% Fact: 0.93611338 8,971.15 PNC Investments-FNMA REMIC Trust 2005-70 - Accrued interest 25.98 PNC Investments-GNMA REMIC Trust 2004-80 @ $99.681 each $10,000 Mat 7-20-2034 @ 5.50% Fact: 1 9968.10 PNC Investments-GNMA REMIC Trust 2004-80 - Accrued interest 30.59 PNC Investments-City Bk Lynnwood Wash - Accrued interest 131.81 PNC Investments-FHLMC REMIC Series 2956 - Accrued interest 25.35 PNC Investments-FNMA REMIC Trust 2005-47 - Accrued interest 59.92 PNC Investments-FHLMC REMIC Series 2996 - Accrued interest 16.37 PNC Investments-FHLMC REMIC Series 3035 - Accrued interest 7.57 PNC Investments-FHLMC REMIC Series 3057 - Accrued interest 21.56 PNC Investments-FHLMC REMIC Series 3071 - Accrued interest 31.59 SUBTOTAL SCHEDULE B 43,755.22 GRAND TOTAL SCHEDULE B $ 160,374.90 REV-15G8 EX.+ (6-98) * SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rialina Thomas. G FILE NUMBER 21 06 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0769 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 784.4 9 Country Meadows-refund 4 Miscellaneous personal property 1,950.00 5 PNC Bank-Checking Acct. #5140052884 2,313.91 6 PNC Bank-Savings Acct. #5003155844 1,105.48 7 PNC Investments-Cash account 20,626.44 8 PNC Bank-Checking Acct. #5140052884 - Accrued Interest 0.14 9 PNC Bank-Savings Acct. #5003155844 - Accrued Interest 0.09 THE CERTIFICATE OF DEPOSITS AT PNC BANK MENTIONED ON THE SAFE DEPOSIT BOX INVENTORY WERE CASHED IN AND USED FOR THE VARIOUS ACCOUNTS MENTIONED ON SCHEDULE G TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 26,780.55 REV-1510 E~+ (6-98) * SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RiQlinQ Thomas G FILE NUMBER 21 06 0769 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A copy OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST VALUE (IF APPLICABLE) 1. 129.772 shares American Funds-AMCAP Fund 529B 2,338.49 100. 2,338.49 @ $18.020 ea Accl. #7501-6231-1202 Thomas Rigling owner FBO Alexander David Rigling 2 135.402 shares American Funds-AMCAP Fund 529B 2,439.94 100. 2,439.94 @ $18.020 ea Acct # 7487-8527-1202 Thomas Rigling owner FBO Cameron Thomas Rigling 3 135.402 shares American Funds-AMCAP Fund 529B @ 2,439.94 100. 2,439.94 $18.020 ea Acct #7487-8549-1202 Thomas Rigling owner FBO Emma Jane Rigling 4 135.402 shares American Funds-AMCAP Fund 529B @ 2,439.94 100. 2,439.94 $18.020 ea Acct #7687-8487-1202 Thomas Rigling owner FBO McKenna May Rigling 5 129.772 shares American Funds-AMCAP Fund 529B @ 2,338.49 100. 2,338.49 $18.020 ea Acct #7501-6322-1202 Thomas Rigling owner FBO Edward Mark Rigling 6 23.785 shares American Fds-Cap World Growth & Inc Fd 529 a 904.54 100. 904.54 @ $38.030 ea Acct #7501-6231-1233 Thomas Rigling owner FBO Alexander David Rigling 7 24.014 shares American Fds-Cap World Growth & Inc Fd 529B 913.25 100. 913.25 @ $38.030 ea Acct #7487-8427-1202 Thomas Rigling owner FBO Cameron Thomas Rigling 8 24.014 shares American Fds-Cap World Growth & Inc Fd 529B 913.25 100. 913.25 @ $38.030 ea Acct #7487-8549-1233 Thomas Rigling owner FBO Emma Jane Rigling 9 24.014 shares American Fds-Cap World Growth & Inc Fd 5296 913.25 100. 913.25 @ $38.030 ea Acct #7487-8487-1233 Thomas Rigling owner FBO McKenna May Rigling 10 23.785 shares American Fds-Cap World Growth & Inc Fd 529 6@ 904.54 100. 904.54 $38.030 ea Acct #7501-6322-1233 Thomas Rigling owner FBO Edward Mark Rigling 11 67.187 shares American Funds-EuroPacific Growth Fd 529B 2,844.70 100. 2,844.70 @ $42.340 ea Acct #7501-6321-1210 Thomas Rigling owner FBO Alexander David Rigling 12 67.868 shares American Funds-EuroPacific Growth Fd 529B 2,873.53 100. 2,873.53 @ $42.340 ea Acct # 7487-8527-1216 Thomas Rigling owner FBO Cameron Thomas Rigling 13 67.868 shares American Funds-EuroPacific Growth Fd 529B 2,873.53 100. 2,873.53 @ $42.340 ea Acct #7487-8487-1216 Thomas Rigling owner FBO McKenna May Rigling 14 67.868 shares American Funds-EuroPacific Growth Fund 529 B 2,873.53 100. 2,873.53 @ $42.340 ea Acct #7487-8549-1216 Thomas Rigling owner FBO Emma Jane Rigling 15 67.187 shares American Funds-EuroPacific Growth Fund 5293 2,844.70 100. 2,844.70 @ $42.340 ea Accl. #7501-6322-1216 Thomas Rigling owner FBO Edward Mark Rigling 16 109.091 shares American Funds-Fundamental Investors 5291 4,117.09 100. 4,117.09 @ $37.740 ea Aeet # 7401-6231-1210 Thomas Rigling owner FBO Alexander David Riolino TOTAL (Also enter on line 7 Recapitulation) $ 88,797.43 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Rigling, Thomas, G Decedent's Name Page 4 21 06 0769 File Number Schedule G - Inter-Vivos Transfers & Misc. Non-Probate Property DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME Of THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DA TE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A copy OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST VALUE (IF APPLICABLE) 17 112.277 shares American Funds-Fundamental Investors 529f 4,237.33 100. 4,237.33 @ $37.740 ea Acct #7487-8549-1210 Thomas Rigling owner FBO Emma Jane Rigling 18 109.091 shares American Funds-Fundamental Investors 529f 4,117.09 100. 4,117.09 @ $37.740 ea Acct #7501-6322-1210 Thomas Rigling owner FBO Edward Mark Rigling 19 112.277 shares American Funds-Fundamental Investors 529f 4,237.33 100. 4,237.33 @ $37.740 ea Acct #7487-8527-1210 Thomas Rigling owner FBO Cameron Thomas Rigling 20 112.277 shares American Funds-Fundamental Investors 529f 4,237.33 100. 4,237.33 ,.; @ $37.740 ea Acct#7487-8487-1210 Thomas Rigling owner FBO McKenna May Rigling 21 62.009 shares American Funds-SmallCap World Fd 529B 2,210.00 100. 2,210.00 @ $35.640 ea Acct #7487-8527-1235 Thomas Rigling owner FBO Cameron Thomas Rigling 22 60.585 shares American Funds-SmallCap World Fund 529B 2,159.25 100. 2,159.25 @ $35.640 ea Acct #7501-6231-1235 Thomas Rigling owner FBO Alexander David Rigling 23 62.009 shares American Funds-SmallCap World Fund 529B 2,210.00 100. 2,210.00 @ $35.640 eaAcct #7487-8549-1235 Thomas Rigling owner FBO Emma Jane Rigling 24 62.009 shares American Funds-SmallCap World Fund 529B 2,210.00 100. 2,210.00 @ $35.640 ea Acct #7487-8487-1235 Thomas Rigling owner FBO McKenna May Rigling 25 60.585 shares American Funds-SmallCap World Fund 529B 2,159.25 100. 2,159.25 @ $35.640 ea Acct #7501-6322-1235 Thomas Rigling owner FBO Edward Mark Rigling 26 177.096 shares American Funds-The Growth Fd of America 5,312.88 100. 5,312.88 @ $30.000 ea Acct #7487-9527-1205 Thomas Rigling owner FBO Cameron Thomas Rigling 27 177.096 shares American Fds-The Growth Fd of America 52~~ 5,312.88 100. 5,312.88 @ $30.000 ea Acct #7487-8487-1205 Thomas Rigling owner FBO McKenna May Rigling 28 168.4 75 shares American Fds- The Growth Fd of America 52~ B 5,054.25 100. 5,054.25 @ $30.000 ea Acct #7501-6231-1205 Thomas Rigling owner FBO Alexander David Rigling 29 177.096 shares American Fds-The Growth Fd of America 52S B 5,312.88 100. 5,312.88 @ $30.000 ea Acct #7487-8549-1205 Thomas Rigling owner FBO Emma Jane Rigling 30 168.4 75 shares American Fds- The Growth Fd of America-52~ B 5,054.25 100. 5,054.25 @ $30.000 ea Acct #7502-6322-1205 Thomas Rigling owner FBO Edward Mark Rigling THE GLENBROOK LIFE ANNUITY #GA 111750 MENTIONED ON THE SAFE DEPOSIT BOX INVENTORY WAS CASHED IN PRIOR TO DEATH SUBTOTAL SCHEDULE G 53,824.72 GRAND TOTAL SCHEDULE G $ 88,797.43 REV-1511 EX~+ (12-99) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rialing Thomas G ITEM NUMBER A. 1. 2. 3. 4. B. 2. 3. 4. 5. 6. 7. 2. 3. 4. 5. 6. 7. 8. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 06 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: Thomas Rigling III-Reimb on catering & burial suit An Olde Town Florist-flowers for funeral Stone Murray Funeral Home-funeral expenses Romberger Memorials-inscription on marker 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Thomas G. Riqlinq, III and Edward M Riqlinq 159-52-8560 / 159-52-8023 Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 511 5th Street / 103 N. Strawberry Alley, Apt. 8 City New Cumberland / Shiremanstown 17011 State PA Zip 17070 Year(s) Commission Paid: 2007 Attorney Fees David H. Stone, Esquire Family Exemption: (If decedent's address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Accountant's Fees Tax Return Preparer's Fees AARP Health Care-premiums Computershare-Iost stock certificate charges Tammy K. Sheaffer-appraisal fee on real estate Notary fees Cumberland Law Journal-advertising grant of letters The Patriot News Co.-advertising grant of letters Register of Wills-filing Inheritance tax return and Inventory Reserve for closing expenses TOTAL (Also enter on line g, Recapitulation) $ (If more space is needed, Insert additional sheets of the same size) 0769 AMOUNT 1,444.80 866.55 8,804.00 200.00 15,038.00 15,038.00 464.00 313.00 502.14 425.00 20.00 75.00 130.68 30.00 500.00 43,851.17 - REV-1512 EX + (6-98) . SCHEDULE' DEBTS OF DECEDENT, MORTGAGE liABiliTIES & liENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RialimJ Thomas G FILE NUMBER 21 06 0769 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH Bon Ton-payment on credit card 27.00 TOTAL (Also enter on line 10, Recapitulation) $ 27.00 (If more space is needed, insert additional sheets of the same size) REV."13EX"" COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDUL'E J BENEFICIARIES FILE NUMBER Riolina, Thomas. G 21 06 07fi9 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Alexander David Rigling Lineal 17,418.32 2 Cameron Thomas Rigling Lineal 17,986.93 3 Edward Mark Rigling Lineal 100,809.23 103 N. Strawberry Alley Shiremanstown PA 17011- 4 Emma Jane Rigling Lineal 17,986.93 5 McKenna May Rigling Lineal 17,986.93 6 Thomas G. Rigling III Lineal 83,390.91 511 5th Street New Cumberland PA 17070- 7 Monique L Rigling Lineal 20,847.73 PO Box 14 Solebury PA 18963- ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Rigling, Thomas, G Decedent's Name Page 5 21 06 0769 File Number Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8 Donald T Gray Jr. Lineal 20,847.73 2 BN 23rd Inf.HHC-Box 339542 Ft. Lewis WA 98433- .. .. --- --. STONE'. &.-&rPo~E ATTORNEYS AT LAW 4 t... BAIOGE STREET NEW CC'~nERL.AND. PA. 17070 LAST WILL AND TESTAMENT OF THOMAS G. RIGLING I, Thomas G. Rigling, of the Borough of New Cumberland, County of Cumberland, and Commonwealth of Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I: I give, devise, and bequeath all of my estate, real and personal, and wheresoever situate, to my wife, EDNA MAE RIGLING, providing that she survives me by thirty (30) days. ITEM II: If my wife, EDNA MAE RIGLING, is not living on the ! ~ ji f /: I' ,I ij II II Ii is :r bequeath my estate as follows: thirty-first (31st) day following my death, I give, devise, and A. 10% to my granddaughter, MONIQUE RIGLING, if she is '.}: " living on the thirty-first (31st) day following my death, and if she not then living, her share shall lapse and be divested and be added to the other shares created in this will; B. 40% to my grandson, THOMAS G. RIGLING, III, if he is living on the thirty-first (31st) day following my death, and if he is not then living, to his issue, per stirpes; C. 40% to my grandson, EDWARD MARK RIGLING, if he is living on the thirty-first (31st) day following my death, and if he is not then living, to his issue, per stirpes; D. 10% to my step-grandson, DONALD T. GRAY, JR., the son of my late son's wife, JUDY, by her present marriage, if he is living on the thirty-first (31st) day upon my death, and if he is not then living his share shall lapse and be divested and be added to the other shares created in this will. ITEM III: I appoint my Executrix and her successors guardian of the estate of any property which passes either under this will or otherwise, to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from \ \. ~ I \ " . \ time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ITEM IV: I appoint my wife, EDNA MAE RIGLING, Executrix of this my last will. If she fails to qualify or ceases to act for any reason, I appoint my grandsons, THOMAS G. RIGLING, III, and EDWARD MARK RIGLING, as Co-Executors in her place with the same powers and duties. ITEM V: No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction. -2- IN WITNESS WHEREOF, I, THOMAS G. RIGLING, have hereunto set my hand and seal this ~ day of ~,l.>1.-1-- , 1992. J . . ~,. ~ F / .,.. ~ I 'f.t ,i .. i V '/ I THOMAS G. RIGLING~ SIGNED, SEALED, PUBLISHED and DECLARED by THOMAS G. RIGLING, the Testator above named, as and for his Last will and Testament, and in the presence of us, who at his request, in his presence and in the II I. It ~re~~~ce of each other, have subscribed our names as witnesses. IV' . [J -) -. '~~Q ~~, Ii witness j! 1,1,1 II ;' ~ ? .' . \. .' ..// . /1. ~- 10 ) - 1:.=1. , I}.I "-:( '-: .' / :;. II wi tness II !I I: I' !! p 2~~'J (j:(- Address ( . r:~< I ", , ~. ''"..' ./ . . , /'. i 'i' .I , J '--t '. ", Address COMMONWEALTH OF PENNSYLVANIA) ) SSe COUNTY OF CUMBERLAND ) I, THOMAS G. RIGLING, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law do hereby acknowledge that I signed and executed this instru- -3- ment as my last willi that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein contained. /,' , /( . L I' / .-I'''' ,., l..t. .'", THOMAS G. RI~LI~G Sworn to or affirmed to an~CknOWledq~~ before me by THOMAS G. RIGLING, the Testator, this' .1{ daY,-of (J Ll' " r- , 1992. ,./ \,....1 ,/ L \. /1 ( /~"; :,j.; , (':r' ~', ' ' l ,/ (: ,:/ Notary Public " i! I: Ii I, I: II COMMONWEALTH OF PENNSYLVANIA) ~ ) SSe ,I ) Ii ii ,! r~"~"----'" .:-:-;:-;;~7'----'~~ r "I.', ,- ., 'r'! . ., '. . 1,,;: '~, '. I : .' :,' ,_~' ! I.~ ,__.. ... __.~ , - - _._-'~ _~~ ~ __~'.~~"_._...: COUNTY OF CUMBERLAND ~~ We, A Et.~~ and ;,',.li:. ',J "f , ~ ' . f / , , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that ,; we were present and saw Testator sign and execute the instrument as his last will; that Testator signed willingly and that he executed it t as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as witnesses; that to the best of our knowledge, the Testator was at that -4- ti~e eighteen or ~ore yearS of age, of sound ~ind and under no constraint or undue influence. _ c2:;~ CJ-=~ witnesS '- . r.... ~ ' d" , .' ' i' wftnesS /1,,~ {~~orH tJ ~~,~ffi~e:n:O ;0 ,~~::~ly:,~ge~!:j:ot,:e JthiS :.)()'Ii'-. day of CI "'"" :T -' 1992. -' .j by -, witnesses, (,' - ..'} , ' ' " ,,/. , /' I'; ,,~}/""('_' /~' J <,(. Notary public II \\ '~ ~\ \ '\ II \ II '-" ~- -. --.1 ,-"- '-;',,~'T-' . \ , c';;"""" : ,',: \ . -'~: .-,_., j -5- ~EV"" EX. ("'I . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 SAFE DEPOSIT BOX INVENTORY Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE FILE NUMBER SOCIAL SECURITY /ReQuired) OR DEATH CERTIFICATE NUMBER (onlv if SSN IS unknownl 21 2006-00769 172-01-2977 . DECEDENT'S NAME (LAST, FIRST. MIDDLE) RIGLlNG, THOMAS G. . ADDRESS OF DECEDENT (STREET) 4837 E. TRINDLE ROAD, SUITE 208 DATE OF DEATH 07/22/2006 (CITY) MECHANICSBURG (STATE) PA NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) DAVID H. STONE, ESQUIRE (STREET NAME) 414 BRIDGE STREET (CITY) NEW CUMBERLAND (STATE) PA NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) b. (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) c. (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) · NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) PNC BANK (STREET NAME) 331 BRIDGE STREET t NAME OF PERSON MAKING LAST ENTRY THOMAS G. RIGLlNG, III DATE OF CONTRACT TO RENT BOX NUMBER OF BOX 01/27/1995 781B NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. (NAME) THOMAS G. RIGLlNG (STREET ADDRESS) 4837 E. TRINDLE ROAD, SUITE 208 (CITY) (STATE) MECHANICSBURG PA (CITY) NEW CUMBERLAND (STATE) PA (ZIP CODE) 17050 (ZIP CODE) 17070 (ZIP CODE) (ZIP CODE) (ZIP CODE) (ZIP CODE) 17070 DATE AND TIME OF LAST ENTRY 7/27/2006 11 :32 am · TITLE UNDER WHICH BOX IS REQUESTED THOMAS G. RIGLlNG & THOMAS G. RIGLlNG, III b. (NAME) THOMAS G. RIGLlNG, III (STREET ADDRESS) 511 5TH STREET (CITY) NEW CUMBERLAND (ZIP CODE) 17050 (STATE) PA . NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY DAVID H. STONE, ATTORNEY FOR THE ESTATE WAS A WILL IN THE BOX? 0 YES iC NO If yea, a. Date of will: b. N~mG ~nd address of personal representative, If named In the will (NAME) (ZIP CODE) 17070 (STREET NAME) (STATE) (ZIP CODE) (CITY) C. Name and addresa of attorney, if any :NAME1 ;STREET r-.A~.lE\ \STAi"E.\ 'ZIP C\~DE) ,CITY! SAFE DEPOSIT BOX INVENTORY Page---L-of INSTRUCTIONS 2 The Department is authorized under federal law . 42 U.S.C. ~ 405(c), to use the decedent's Social Security number in administering this state tax law. The Department uses Social Security numbers to establish a decedent's identity and ensure proper credit for tax payments. (1) Cash: Report total only. (2) Stocks: list in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number. date of certificate, name in which stock is registered, and number of shares and class of stock. (3) Obligations of U.S. Government: Number of items. date of issue. face value, names in which registered and type of ownership, Le., jointly held. payable on death, etc. (4) Bonds: Designate by name, amount. serial number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully a~ possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. (8) All other contents. ITEM ITEM DESCRIPTION NO. 1 PNC CD #182418 $10,125.00 2 PNC CD #182417 $10,125.00 3 PNC CD #168683 $17,500.00 4 PNC CD #190253 $20,000.00 5 PNC CD #182425 $10,000.00 6 PNC CD #31600192171 $5,000.00 7 PNC CD #31600106903 $10,000.00 8 PNC CD #176366 $30,375.00 9 PNC CD #179751 $12,000.00 10 PNC CD #3100066960 $25,000.00 11 PNC CD #160857 $5,000.00 12 CEMETERY LOT DEED. LOT 2 SECTION 132 - MT. OLlVET 13 ANNUITY - GLENBROOK LIFE #GA111750. $10,000.00 14 15 I I 16 I 17 I I I 18 I I 19 CONTINUED ON ATTACHED LIST ERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COpy OF E BEST OF MY KNOWLEDGE AND BELIEF. SAFE DEPOSIT BOX INVENTORY: SIGNATURE I DAVID H. STONE I PRINT TITLE ! I PRINT NAME AND CHECK APPROPR.A"iE BOX BE~CW: i DATE ! CHECK APPROPRIATE BOX. I Ie--, ~ I I U E)(ecut"r:tr,xi L-i ;'C""lin,.::.:r<)r~:r;,trj.! ! 4"' 1" ~ C. ! jiG e"tate Re:::resenlat,ve == "'."'1 <)',\C,,,r d ",'t'~"I'CS'1 00 I I NOTE: Attach additional 81//' x 1111' sheet(s) if necessary or use duplicates of this page of form. ATTORNEY FOR THE ESTATE STONE & STONE Attorneva at Law 41 4 Bridge Street ,w Cumberl.nd. P.. 17070 'IT INC('}~E Rr:CE I PTS CO~' T I, ;\ 'i II :1 II /i !I "T I I I I Interest on CCNB Bank, 1-8-B7 to 3-4-38 ~7 . A. Savin?s Acct. ~o. 01000491 from 4,388.44 Interest on CCNB Bank, N.A. Estate Super Now Acct. No. 001-0067387 from 1-8-87 to 3-4-88 268.90 TOTAL INC0!1E RECEIPTS $ 5,915.62 INCOME DISBURSEMENTS NONE .00 BALANCE INCOME ACCOUNT $ 5,915.62 BALANCE PRINCIPAL AND INCOME ACCOUNTS $123,259.14 PROPOSED DISTRIBUTION TO BENEFICIARIES Net Balance for Distribution $124,959.14 Upon confirmation of this account the Accountant proposes to make final distribution as follows: Item 1 of the decedent's will purports to create a life estate in the homestead real property situate at 620 Third Street, New Cumberland, Cumberlan County, Pennsylvania in the decedent's daughter, Lucinda E. Rig1ing, with the remainder interest being vested in Lucinda E. Rig1ing and the decedent's son, Thomas George Rigling, or his issue. Your accountants propose to the court th t the title to this real property was vested at the time of the death of the dec - dent, Nellie S. Rigling, in Lucinda E. Rigling and Thomas George Rigl1ng, by virtue of the will of the decedent's late husband, George Bower Rigling, who died January 11, 1971. See proceedings in Cumberland County Estate No. 21-75-695. The said George Bower Rigling owned the said real property in fee simple and in his will, he devised it for life to his widow, Nellie S. Rig1ing, the decedent herein, with the remainder being vested in his children, Lucinda Rigling and Thomas G. Rigling, Sr. See Hannah's Estate 344 PA 548. Page 5 Bridge Street Realty, LLC 25-25-000-6168 File No 0612005 January 8, 2007 Appraisal Ordered By David Stone, ESO Stone, Lafaver & Shetsketski 414 Bridge Street New Cumberland. PA 17070 File Number: 0612005 Dear Mr. Stone, In accordance with your request, I have personally inspected and appraised the real property at: 620 Third Street New Cumberland, PA 17070 The purpose of this appraisal is to estimate the market value of the subject property. as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the estimated market value of the property as of July 22,2006 is: $130,000 One Hundred Thirty Thousand Dollars The attached report contains the description. analysis and supportive data for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted. T~h!!;F--. Assistant to the Pennsylvania General Certified Appraiser GA-000568-L Expires 6/30/2007 BRIDGE STREET REAL TY. LLC 1002 Bridge Street. Suite 100. New Cumberland, PA 17070 717612-1700 / 717 774-1010 Bridge Street Realty, LLC Uniform Residential Appraisal Report 25-25-000-6168 File No. 0612005 The purpose of this summary appraisal r.port is to provide the lend.r/cli.nt with an accurate. and adequately supported. opinion of tt1e market value of the subject property ~~~~l!ss 629 Third Street City New Cumberland State P A Zip Code 17070 Booower nla Owner of Public Record Nellie & Georae Rialina County Cumberland legal OesaIPtio; Book 7E Paoe 535 As5essor's PwC81. 25-25-000-6168 Tax V". 2006 RE Taxes S not orovided . Netghborhood Name New Cumberland Borouah Map Re.ence ADC Hba. 26 B-5 Census Tract 108 ~ Ixlawn. Tenant r I Vacant Soecial ~tJ S nla 11PUD HOA S nla [ J per yew L ] per month .. Prooertv Riahta APoraiMd X I Fee SimDle [Jleasehold l ]OIhe-(dnaibe) AssignmentTYJlB I IPlrchaseTr.nsadion [lRellnanceTranaaction [X/Olh<<(deaaibe) Estate of Thomas G. Riglina lend6-lOient Stone, Lafaver & Shetsketski Addreas 414 BridQe Street, New Cumberland. PA 17070 Is the subject oroperty curently oked lor sale or has it been oI'IIred lor sale in the twelve months Drier to the etredive date of this aoorlli8al7 I I Yes I X I No RBIlOrt data so,-,C8(s) used. ofttring priC8(s), and datl{l). The Drooertv is currently not under an aareement of sale to the best of the aooraiser's knowledae, This is a retrospective appraisal report as of 07/22/2006 the date of death with a Ohysical inspection date of 12/18/2006. I U did 00 did not analyze the contract lor sale b' the subject pil'chIse transaction. Ellplain the results d the ... of the lXIIWact lor sale or Ylny the analytia was not perbmed. The orooertY is currently not under an agreement of sale to the best of the appraiser's knowledge. .. ~_act Price S nla Date of Contract nla Is the 1lf0l*tY ... the own.. of IlUbIic record? I I Ves l J No Data Sou'C8(I) nla . Is there any financial assistance (loan charges. sale conceasions, gill or cIownpayment asaistance, etc.) to be paid by any I*IY on behalf of the borrower? 0 Ves ~ No If Yes. report the total dollar amount and desaibe the Items to be peId. $ nla Nate: "- .nd the ,_1.1 com_ltlon fIIthe M1ahbGrhood.. nat_..... f-=t<<s. ............ ct......... 0-"'* ........ ,.,... 0nI0UnI........ "_111 UN UN 'llo Location [ IIiban I X I Subwban [ l!Ual Prooertv Values I Ilnaeaslna X I Stable I 1 Dedlnina PRICE NJE One-Unlt 65% " Built-Up rxlOver 75" I 125-75" [ I lind.. 25" I I Shartaae X IIn Balance! I Over SuoDlv $(000) (yra) 2--4 Unit 20% " : Grow!tl r l RaokI I X Stable I ISlow Marketina Tme I X I lind.. 3 mths 13-6 mlhs I lOver 6 mths 80+1- low New MuItl-Fanilv 5% " . Neighborhood Boundaries See Attached Addendum 600+1- Hlah 100+/- 5% " Commercial . 150+1- Pred. 50+1- other Indust 5% " Neighborhood Desaiption See Attached Addendum Market Conditions (including support lor the above conclusions) See Attached Addendum Oimenaions see leaal descriotion Nea 0.15+1- acres Sh8De rectanaular VIew averaae SoedfIc Zonina Classlftcation Residential Zonlna DelCriDtIon Sinale Family Residential Zonlna ComoIlance I X Leaal [ Ileaal Nonconfllrmina lGrandfathered Use) I I No ZonIna I ll11eaa1 (duaibel II the highest and best use of the subject property al Improved (or al proposed per plana and spedllcattons) the p1'lII8I\t uae? U9 Yes UNo If No, deaaibe. Utllllle. Public Other ldescrlbel Public Other ldescrlbel Off.slle IntDl'-m-1YDe Public Prlv.. Eledricitv Ixl I I Wat.. Ixl I ] Sreet macadam Ixl I I Gas [xl I I Sanltarv Sewer Ixl I 1 AlIev macadam Ixl r I FEMA Soedal Flood Hazard Nea lives rXINo FEMA Flood Zone zone C FEMA MaD , 420366B FEMA MID Date 02/16/19n ke the utlHtles and oll.site IrrlIlfovements tvDicallor the nwket area? Ixlv.. I JNo If No describe. Ne th... any adverse site conditions or external factora (eaaementa, enaoachments, envi'onmental condlttons, land 1JS8lI, etc.)? U Ves ~ No " Yes, describe. No aDDarent adverse easements or encroachments were noted or disclosed. Recorded neiahborhood restrictions have not been orovided or reviewed bv the aooraiser. However the intent of such deed restrictions is to protect the orooertY values in the neiQhborhood typically with reaards to sauare footaae minimums etc. GENERAl.. oescRlPTlON FOlHlATION EXTERIOR INTERIOR ~ Units I X I One r lOne with Nx>>ssav Unit ] Concrete Slab r J Crawl 5Dace Foundltlon Walla concrete Floors wood/ava to aood tI of Stones 2.5 xJ Full Basement [1 PlriII Basement Exterior Walls woodlaveraae Wa" olaster/Door-fair T VD8 I X I Del. [ 1 Alt. r J 5-DellEnd Unit Baeement Nea 720 sa. II. Roof Sirfac:e asohalt shinQle Tnmn=lnish wood/ava to aood I x I Fv~ [ I PrOPOSed [J Und.. Const. B81ernent Finish 0 " Gutters & 00wnsD0u1l aluminium Bath Floor lamanant/fair Deaian (Stvlel two storY 00 Outside Enlrv&l\ l J Sump PuIIII WIndow TYDI wood DH/oriainal/ava Bath Wainac:ot tilelfalr to 8\IeI'lKI8 Year Built 1907+1-. Evidence of r llnfeatation Storm Sashllnaulatecl existina Car Storlllll I Xl None Eflecttve NJe IVrs) 30+1- vrs old 1,,1 I X] Settlement Saeenl existina 1 Driveway . of Carl Attic None Heatina I 1 FWA II ] HWBB I r I Redilnt Amenities WoodStovelsl" Driveway Surface n1 a 1 ()oc Star X Stairs lxJ Other steam I Fuel oas J Freollcell) , 0 Fence 1 Garaae , of Carl lx 1 Floor Scuttle Coollna r 1 Cenlral " Conditlonlna JPltioJDeck X Porch J Carport . of Carl l Finished Heated I individual I! I 0It1er 1 Pool 0Ih.. 1 Alt. I IDet. I JBuilt-in APDfill1C81 I IRem.ater Ix I RanaeJOven J DilhwasM' I 10i1DOll1 [ 1 MlaOWlve I 1 WashIrlDrver r 1 Other Idnalbe\ Finlahed '-81 .bove ende containa: 8 Rooms 4 Bedrooms 1 Bath/II 1 640 Scuare Feet of GrOll LMna Nea Above Grade Additional features (special energy e/IIclent items, etc.). This frame 2.5 stOrY dwellina constructed in 1907 has wood floors throuahout and orioinal ~ wood trim and banister with chestnut finish to second level in aood oriainal condition. No soeeial enemy efficient items noted. Oeaaibe the condition of the property (lncIuding neecIecI repan, deterioration, renovations, remodeling, etc.). The house is in fair or below averaae condition and aooears to have been adeauatelv maintained with the exceotion of beina uodated to current ma,xet exoectatlons and evidence of past ~nd cracks on olaster walls and ceilinas have not been cosmeticallv reoaired. * Accordlnn to the current owner/occuoant this was the first dwellina constructed on this block in 1907 bv her Darents. The onainal windows and oricinal basic kitchen and bath desians appear to be ooerational but extremely outdated. Howerver no sianificant external inadeauacies were observed. he there any physical deficiencies or adverse conditions that aIIect the UVlbi/ity, lOundneaa, or structural integity of the property? LxJ Yes U No If Yes, desaibe. The dwellino is in need of an uodated electrical and HVAC service (see ohotos), The furnace is an oil fired furnace converted from coal at ~known date. The electric service aDD9ars to be limited curcuits with fuses and knob and tube winne wtih some Dush button switches which aOD9ar to be ooerational. The onoianl state roof is reoorted to not be leakina Does the property gen.-ally conform to the neighborhood (funclional utility, style, condition, use, construction, etc.)? 00 Yea [J No If No, desaibe. Freddie 1Uc Ferm 10 1oIord12005 Pr_ _ ACI_..IIOO ~ 8727wwwlUMO com PllIIl cll6 F....1Mo F.... 1004 IoIordl 2005 1004_00 OJJ006 ADDENDUM _Borro~E!~~__ ______ !!~-..!!Y~c:lres_~Yl0 Third Street _~ty Ne~.~lJmberland Lender: Stone. Lafaver & Shetskelskl File No.: 0612005 Case No.: 25-25-000-6168 State: PA Zip: 17070 Neighborhood Boundarln The neighborhood is located in New Cumberland Borough is bounded by Bridge St. to the north, County Road Old York Road to the east, Yellow Breeches Creek to the south, and Interstate Route 83 to the west. Neighborhood Description Neighboring shops, parks, schools and most services are within a 10 minute drive.The area is a mix of mostly single family detached and attached homes located in the West Shore School District, which consists of Northern York County including Newberry Township and southern Cumberland County municipalities of Lower and Upper Allen Township, and New Cumberland. Neighborhood Market Conditions Consistent with other neighborhoods in this area, homes in the subject neighborhood have experiencecl moderate appreciation in recent years. Conventional, FHA, and VA financing are readily available. with occasional sales concessions. Interest rates remain favorable, and have recently declined. Based on the average condition of the subject property, a marketing period of less than six months is projected for the property assuming a marketing price not in excess of 20% of the opinion of value concluded in this report and competent brokerage. Conditions of Appraisal Scope of the Limited & Restricted Appraisal Subject to The Uniform Standards of Appraisal Practice (USPAP) Departure Provisions This is a Summary Complete Appraisal Report intended to comply with the reporting standards set forth under Standards Rule 2-2b of the Uniform Standards of Professional Appraisal Practice. As such it represents only a summary discussion of the data, reasoning, and analysis that were used in the appraisal process to develop the Appraiser's opinion of value. The scope of the Appraisers investigation, and the depth of discussion contained in the report are specific to the needs of the Client, and for the stated purposes of the Client with regard to potential mortgage collateral only. Supporting documentation that is not provided in the report is retained in the Appraiser's files and or file memoranda, and it may be necessary to review this material in order to more fully understand the data, reasoning, & analysiS summarized in this report. The Appraiser will NOT be responsible for any un-authorized use of this report, or of any of it's component parts. The Appraiser is NOT expert as to matters of a legal, environmental, engineering, or mechanical nature. Rather the Appraiser's expertise is in market analysis and valuation methods. Therefore, this report should not be confused with an expert investigation of: legal or environmental issues. engineering matters, structural components, heating & cooling systems of components. plumbing systems & components, electrical systems & components, or of the mechanical condition of any built-in appliances. Lacking any evidence to the contrary, ALL structural, mechanical, electrical. & plumbing systems. as well as any built-in appliances, have been ASSUMED to be fully safe and serviceable operational condition for the purpose of this report. Additionally. in the case of properties which are not served by or connected to publiC water and/or sewer systems: an adequate & potable supply of on site well water, and/or a fully operational on lot septic system have been ASSUMED herein. Lacking information to the contrary, it has been further ASSUMED that there are no adverse environmental conditions or hazards either on the Subject's premises, or within it's vicinity which are of a nature which would adversely impact the property's value. Addendum Page 1 of 1 P:\ C Financial Services - Stock chart, Index chart - MSN Money '~u{Jtt:' Cni'rt, News ReSl:(Hch GUIded Research Find Stocks Related Links ~ E~TRADE 100 FREE TRADES 71.89 c-', "<' ,) 7C S5C\ .{~, )\, -j; '( Page 1 of I - 011' ~..l"..il" ROffL "I'~'I f hu' :,.t.: rl':.:t.,~'; .l! ir.....'.;~I.'L... ,'- . I' ...r ~t..4V':' :n ~l; rot. ~.;~i- ',\...q' .~( 'CI.';" t pu.~'t~.,,,,~ ~ ........;. Van!:uard "."Y:LJtdrd ~"ltl;.urul.. Dbtall') QrOllpe-;tu~: http://moneycentral.msn.comJinvestor/charts/chartd1.aspx?PT=3&D5= 1 &D2=0&D3=0&C... 3/30/2007 PNC Financial Services PNC, PNC Financial Services Group ':'-'------ (."...) , 2~_ ~>.;l-" 6lj _ : 3i)U i"o,":_~\:'( /).1 hfJl' f),\).'-,40l1 "':,i<:). :' ~. ',. "n::,-, 6~~ 7<4!>C. t),~2h(Y~ ~i.'j :-<)'. 5~~.. to 2'Cij bene 7;:,5UJ: :~g _,>{OO , ~ ,j, 2~.'U( " i.5.~OC ~-'" >);~,:; :,,', (~\): 7i i cl;~iJ ): .,-)-, ~:-: 'LOG" ':':1201; " 1 [,[: , ~ 7" lOt'- O.at,. pfovitipr., Pd;V: 3,:'3[','2(107 1l:2~.) A~.1 Eas~,::'r" Time ..,C,C}: ,)\ ~:_:, ; 1', :-i! ) QU')te~'; dt?i.'l'/cd ~I H L rn~ 7-)./ ~9.7r " &' .J " <O~ .CfD -7-J.-t( ~7.33 ~6.1../9 ~&. 91 (3/.9/ ~:J.. -= to~. ?s:;" y. '-I S- & .(g 3 s~_ · 3(, '-ISle. (0 . ESTATE OF THOMAS G. RIGLING (000 VALUATION JULY 22,2006) The information provided in this report is believed to be reliable, but its accuracy cannot be guaranteed. A mean price is calculated as an average of the high and low on the valuation date when available. If these prices are not available, such as on weekends or holidays, the mean price is the inversely weighted average of the high and low on the nearest trading dates before and after, when these prices are available within one week of the valuation date. If actual trades are not available, the nearest bid and ask prices are substituted. Note that securities traded on the Toronto Exchange are in Canadian dollars. If an equity is ex-dividend for a cash distribution on or before the valuation date but is of record after the valuation date, the dividend is included in the valuation report and is added to the security's value. This is reported as an adjusted value on the report. If the date of death is on or after the record date and the dividend is payable after that date, the accrued dividend is listed separately on the report and added to the portfolio's total value. Prices for which daily updates are not available are priced according to a Corporate Pricing Cycle. These pricing dates occur on the last business day of the week, and the last business day of the month, unless the end of the week update falls within three business days or less, of the end-of-month update. Prepared 26 July 2006 , Estate Valuation Date of Death: 07/22/2006 Estate of: THOMAS G. RIGLING Valuation Date: 07/22/2006 Account: 78104199 processing Date: 07/26/2006 Report Type: Date of Death Number of Securities: 16 File ID: RIGLING,THOMAS Shares Security Mean and/or Div and lnt Securi ty or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 10000 ADVANTA BK CORP DRAPER UTAH (00759TKX6) Financial Times Interactive Data DTD: 03/09/2005 Mat: 03/10/2008 3.85\ 07/21/2006 97.09375 A/B 07/24/2006 97.09700 Mkt 97.095375 9,709.54 Int: 03/10/2006 to 07/22/2006 141.17 2) 10000 CITY BK LYNNWOOD WASH (17770AAE9) Financial Times Interactive Data DTD: 03/11/2005 Mat: 03/12/2007 3.65\ 07/21/2006 98.78125 A/B 07/24/2006 98.78580 Mkt 98.783525 9,878.35 Int: 03/12/2006 to 07/22/2006 131. 81 3) 7000 FHLMC REMIC SERIES 2918 (31395L3G4) Financial Times Interactive Data Mat: 08/15/2033 5.000\ Fact: 0.11221273 07/21/2006 97.46400 Mkt 07/24/2006 97.63300 Mkt 97.548500 766.23 CMO Accrual 2.18 4) 15000 FHLMC REMIC SERIES 2675 (31394J2H9) Financial Times Interactive Data Mat: 09/15/2033 5.500\ Fact: 1 07/21/2006 89.56000 Mkt 07/24/2006 89.72500 Mkt 89.642500 13,446.38 CMO Accrual 45.89 5) 6000 FNMA REMIC TRUST 2004-36 (31393X5G8) Financial Times Interactive Data Mat: OS/25/2034 5.500\ Fact: 1 07/21/2006 96.18700 Mkt 07/24/2006 93.44700 MItt 94.817000 5,689.02 CMO Accrual 18.32 6) 10000 FHLMC REMIC SERIES 2856 (31395FUT9) Financial Times Interactive Data Mat: 09/15/2034 5.500\ Fact: 0.83091566 07/21/2006 95.61600 Mkt 07/24/2006 95.64600 MItt 95.631000 7,946.13 CMO Accrual 25.35 7) 10000 GNMA REMIC TRUST 2004-80 (38374JFV3) Financial Times Interactive Data Mat: 07/20/2034 5.500\ Fact: 1 07/21/2006 99.68000 MItt 07/24/2006 99.68200 Mkt 99.681000 9,968.10 CMO Accrual 30.59 8) 41000 FNMA REMIC TRUST 2005-47 (31394D4F4) Financial Times Interactive Data Mat: 03/25/2035 5.500\ Fact: 0.4782487 07/21/2006 95.37800 MItt 07/24/2006 95.48100 MItt 95.429500 18,712.00 CMO Accrual 59.92 9) 10000 FHLMC REMIC SERIES 2996 (3139SUYS4) Financial Times Interactive Data Mat: 10/15/2033 5.000\ Fact: 0.58869774 07/21/2006 96.48900 MItt 07/24/2006 96.56800 Mkt 96.528500 5,682.61 CMO Accrual 16.37 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact BVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: 07/22/2006 Estate of: THOMAS G. RIGLING Valuation Date: 07/22/2006 Account: 78104199 Processing Date: 07/26/2006 Report Type: Date of Death Number of Securities: 16 File ID: RIGLING,THOMAS Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 10) 10000 FNMA RBMIC TRUST 2005-70 (31394BT40) Financial Times Interactive Data Mat: 08/25/2035 5.000% Fact: 0.93611338 07/21/2006 95.62000 Mkt 07/24/2006 96.04800 Mkt 95.834000 8,971.15 CMO Accrual 25.98 11) 5000 FHLMC RBMIC SERIES 3011 (3139SVWS4) Financial Times Interactive Data Mat: 10/15/2034 5.000% Fact: 0.5446871 07/21/2006 97.43400 Mkt 07/24/2006 97.42100 Mkt 97.427500 2,653.38 CMO Accrual 7.57 12) 15000 FHLMC REMIC SERIES 3035 (31396AMK7) Financial Times Interactive Data Mat: 03/15/2035 5.500% Fact: 0.6636148 07/21/2006 96.39700 Mkt 07/24/2006 96.44500 Mkt 96.421000 9,597.96 CMO Accrual 30.42 13) 8000 FHLMC RBMIC SERIES 3057 (31396CB74) Financial Times Interactive Data Mat: 08/15/2035 5.500\ Fact: 0.88263568 07/21/2006 95.51100 Mkt 07/24/2006 95.56600 Mkt 95.538500 6,746.06 CMO Accrual 21. 56 14) 13000 FHLMC RBMIC SERIES 3071 (31396EFC5) Financial Times Interactive Data Mat: 11/15/2034 5.500\ Fact: 0.79636795 07/21/2006 97.21000 Mkt 07/24/2006 97.25400 Mkt 97.232000 10,066.22 CMO Accrual 31. 59 15) 10000 FHLMC REMIC SERIES 3081 (31396FYU1) Financial Times Interactive Data Mat: 11/15/2034 5.500\ Fact: 0.86463797 07/21/2006 98.11600 Mkt 07/24/2006 97.81600 Mkt 97.966000 8,470.51 CMO Accrual 26.46 16) 20626.44 HILLIARD LYONS GOVERNMENT FUND (EVP01) 07/22/2006 1.00000 1. 00000 1. 000000 20,626.44 Total Value: $148,930.08 Total Accrual: $615.18 Total: $149,545.26 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.Com. (Revision 7.0.4) ...~~ IVI..J ,.)......0 o PNCBA1\K October 11, 2006 David H. Stone 414 Bridge Street P.O. Box E New Cumberland, P A 17070 RE: Estate of Thomas G. Rigling, (Deceased) SSN: 172..01-2977 DOD: 07/22/2006 Dear: Mr. Stone In response to your request for Date of Death balances for the customer noted above, our records show the following: Chetldll& Account ACCOWlt # S 140052884 Established 02128/1995 THOMAS G RIOLING DOD balance: $2,313.91 + SO.14 accrned interest SaviDp Account Account # 5003155844 Established 06/02/2000 THOMAS G RIGLING 000 balance: $1,105.48 + $0.09 accroed interest The decedent maintained Investment Accounts (INV# 48903020 and JNV# 78104199). For further infonnation you may contact the Brokerage Department at }..800-762-6111. Please note that this office only provides date of death balances for deposit accounts (lRAs, CDs, Checkin.; and Savings accounts). We do Dot process any fiDaneiaI transactions or provide statemeDts. If you need assistance with any of these items, please call 1-888~PNC-BANK (1 ~888.. 762-2265) or stop by your local PNC Bank branch office. ~ncen:I)!,... ~sica ScheUer 1-800-762-1775 P7.PFSC-04-P 500 tint Ave. PitUburgh PAl S2 t 9 Member FDIC TOTAL P.01 @ American Funds. American Funds Service Company Post Office Box 2280 Norfolk, Virginia 23501-2280 americanfunds.com JEANNE MILLER JJB HILLIARD WL LYONS INC C/O PNC INVESTMENTS 4242 CARLISLE PIKE CAMP HILL PA 17011-4163 Septem ber 19, 2006 Re: AMCAP Fund - 529B The Growth Fund of America - 529B Fundamental Investors - 529B EuroPacific Growth Fund - 529B Capital World Growth and Income Fund - 529B SMALLCAP World Fund - 5298 Account #7501-6322-1202/1205/1210/1216/1233/1235 VCSP/COLLEGEAMERICA THOMAS RIG LING OWNER FBO EDWARD MARK RIGLING Dear Ms. Miller: We recently received an inquiry regarding the balance of account #7501-6322-1202/1205/1210/1216/1233/1235. The table below reflects the share balance, per share net asset value (NA V), and total value of the account on the date requested: Date Account Number Share Balance NA V Per Share Total Value 07/24/06 7501-6322-1202 129.772 $18.02 $2,338.49 07/24/06 7501-6322-1205 168.475 30.00 5,054.25 07/24/06 7501-6322-1210 109.091 37.74 4,117.09 07/24/06 7501-6322-1216 67.187 42.34 2,844.70 07/24/06 7501-6322-1233 23.785 38.03 904.54 07/24/06 7501-6322-1235 60.585 35.64 2,159.25 Mutual fund share prices vary with the fluctuations of financial market share prices. The prices of the funds are found in the financial pages of most metropolitan newspapers under American Funds in the Mutual Funds listings. If you have any questions, please contact us at 800/421-0 180. You can reach one of our service representatives Monday through Friday between 8 a.m. and 8 p.m. Eastern time. You may also obtain account information by visiting our website at americanfunds.com. JEANNE MILLER JJB HILLIARD WL LYONS INC SEPTEMBER 19,2006 PAGE 2 We appreciate the opportunity to be a part of your client's investment program. Cordially, American Funds Service Company @ American Funds~ American Funds Service Company Post Office Box 2280 Norfolk, Virginia 23501-2280 americanfunds. com JEANNE MILLER JJ8 HILLIARD WL LYONS INC C/O PNC INVESTMENTS 4242 CARLISLE PIKE CAMP HILL PA 17011-4163 Septem ber 19, 2006 Re: AMCAP Fund - 5298 The Growth Fund of America - 5298 Fundamental Investors - 5298 EuroPacific Growth Fund - 529B Capital World Growth and Income Fund - 529B SMALLCAP W orId Fund - 5298 Account #7501-6231-1202/1205/1210/1216/1233/1235 VCSP/COLLEGEAMERICA THOMAS RIGLING OWNER F80 ALEXANDER DAVID RIGLING Dear Ms. Miller: We recently received an inquiry regarding the balance of account #7501-6231-1202/1205/1210/1216/1233/1235. The table below reflects the share balance, per share net asset value (NA V), and total value of the account on the date requested: Date Account Number Share Balance NA V Per Share Total Value 07/24/06 7501-6231-1202 129.772 $18.02 $2,338.49 07/24/06 7501-6231-1205 168.475 30.00 5,054.25 07/24/06 7501-6231-1210 109.091 37.74 4,117.09 07/24/06 7501-6231-1216 67.187 42.34 2,844.70 07/24/06 7501-6231-1233 23.785 38.03 904.54 07/24/06 7501-6231-1235 60.585 35.64 2,159.25 Mutual fund share prices vary with the fluctuations of financial market share prices. The prices of the funds are found in the financial pages of most metropolitan newspapers under American Funds in the Mutual Funds listings. If you have any questions, please contact us at 800/421-0180. You can reach one of our service representatives Monday through Friday between 8 a.m. and 8 p.m. Eastern time. You may also obtain account information by visiting our website at americanfunds.com. . JEANNE MILLER JJB HILLIARD WL LYONS INC SEPTEMBER 19,2006 PAGE 2 We appreciate the opportunity to be a part of your client's investment program. Cordially, American Funds Service Company . @ American Funds- American Funds Service Company Post Office Box 2280 Norfolk, Virginia 23501-2280 americanfunds.com JEANNE MILLER JJ8 HILLIARD WL LYONS INC C/O PNC INVESTMENTS 4242 CARLISLE PIKE CAMP HILL PA 17011-4163 Septem ber 19, 2006 Re: AMCAP Fund - 529B The Growth Fund of America - 5298 Fundamental Investors - 5298 EuroPacific Growth Fund - 529B Capital World Growth and Income Fund - 5298 SMALLCAP World Fund - 5298 Account #7487-8527-1202/1205/1210/1216/1233/1235 VCSP/COLLEGEAMERICA THOMAS RIGLING OWNER F80 CAMERON THOMAS RIGLING Dear Ms. Miller: We recently received an inquiry regarding the balance of account #7487-8527-1202/1205/1210/1216/1233/1235. The table below reflects the share balance, per share net asset value (NA V), and total value of the account on the date requested: Date Account Number Share Balance NA V Per Share Total Value 07/24/06 7487-8527-1202 135.402 $18.02 $2,439.94 07/24/06 7487-8527-1205 177.096 30.00 5,312.88 07/24/06 7487-8527-1210 112.277 37.74 4,237.33 07/24/06 7487-8527-1216 67.868 42.34 2,873.53 07/24/06 7487-8527-1233 24.014 38.03 913.25 07/24/06 7487-8527-1235 62.009 35.64 2,210.00 Mutual fund share prices vary with the fluctuations of financial market share prices. The prices of the funds are found in the financial pages of most metropolitan newspapers under American Funds in the Mutual Funds listings. If you have any questions, please contact us at 800/421-0 180. You can reach one of our service representatives Monday through Friday between 8 a.m. and 8 p.m. Eastern time. You may also obtain account infonnation by visiting our website at americanfunds.com. . JEANNE MILLER JJB HILLIARD WL LYONS INC SEPTEMBER 19, 2006 PAGE 2 We appreciate the opportunity to be a part of your client's investment program. Cordially, American Funds Service Company . @ American Funds. American Funds Service Company Post Office Box 2280 Norfolk, Virginia 23501-2280 americanfunds.com JEANNE MILLER JJ8 HILLIARD WL LYONS INC C/O PNC INVESTMENTS 4242 CARLISLE PIKE CAMP HILL PA 17011-4163 Septem ber ] 9, 2006 Re: AMCAP Fund - 5298 The Growth Fund of America - 5298 Fundamenta] Investors - 5298 EuroPacific Growth Fund - 5298 Capital World Growth and Income Fund - 5298 SMALLCAP World Fund - 5298 Account #7487-8487-1202/1205/1210/1216/1233/1235 VCSP/COLLEGEAMERICA THOMAS RIGLING OWNER F80 MCKENNA MAY RIGLING Dear Ms. Miller: We recently received an inquiry regarding the balance of account #7487-8487- ]202/1205/1210/1216/1233/1235. The table below reflects the share balance, per share net asset value (NA V), and total value of the account on the date requested: Date Account Number Share Balance NA V Per Share Total Value 07/24/06 7487 -8487 -1202 135.402 $18.02 $2,439.94 07/24/06 7487 -8487 -1205 177.096 30.00 5,312.88 07/24/06 7487-8487-1210 112.277 37.74 4,237.33 07/24/06 7487-8487-1216 67.868 42.34 2,873.53 07/24/06 7487-8487-1233 24.014 38.03 913.25 07/24/06 7487-8487-1235 62.009 35.64 2,210.00 Mutual fund share prices vary with the fluctuations of financial market share prices. The prices of the funds are found in the financial pages of most metropolitan newspapers under American Funds in the Mutual Funds listings. If you have any questions, please contact us at 800/421-0 180. You can reach one of our service representatives Monday through Friday between 8 a.m. and 8 p.m. Eastern time. You may also obtain account information by visiting our website at americanfunds.com. . JEANNE MILLER JJB HILLlARD WL LYONS INC SEPTEMBER 19, 2006 PAGE 2 We appreciate the opportunity to be a part of your client's investment program. Cordially, American Funds Service Company . @ American Funds- American Funds Service Company Post Office Box 2280 Norfolk. Virginia 23501-2280 americanfunds.com JEANNE MILLER JJB HILLIARD WL LYONS INC 4242 CARLISLE PIKE STE 237 CAMP HILL PA 17011-4162 September 19,2006 Re: AMCAP Fund - 529B The Growth Fund of America - 529B Fundamental Investors - 529B EuroPacific Growth Fund - 529B Capital W orId Growth and Income Fund - 529B SMALLCAP World Fund - 529B Account #7487-8549-1202/1205/1210/1216/1233/1235 VCSP/COLLEGEAMERICA THOMAS RIGLING OWNER FBO EMMA JANE RIGLING Dear Ms. Miller: We recently received an inquiry regarding the balance of account #7487-8549-1202/1205/1210/1216/1233/1235. The table below reflects the share balance, per share net asset value (NA V), and total value of the account on the date requested: Date Account Number Share Balance NA V Per Share Total Value 07/24/06 7487-8549-1202 135.402 $18.02 $2,439.94 07/24/06 7487 -8549-1205 177.096 30.00 5,312.88 07/24/06 7487-8549-1210 112.277 37.74 4,237.33 07/24/06 7487-8549-1216 67.868 42.34 2,873.53 07/24/06 7487-8549-1233 24.014 38.03 913.25 07/24/06 7487 -8549-1235 62.009 35.64 2,210.00 Mutual fund share prices vary with the fluctuations of financial market share prices. The prices of the funds are found in the financial pages of most metropolitan newspapers under American Funds in the Mutual Funds listings. If you have any questions, please contact us at 800/421-0180. You can reach one of our service representatives Monday through Friday between 8 a.m. and 8 p.m. Eastern time. You may also obtain account information by visiting our website at americanfunds.com. .. . JEANNE MILLER JJB HILLIARD WL LYONS INC SEPTEMBER 19,2006 PAGE 2 We appreciate the opportunity to be a part of your client's investment program. Cordially, American Funds Service Company