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Home My WebLink About07-02-07 (2) "' .. -.J :1505604:1:147 REV.1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes ~ PO BOX.280601 ~ Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN 21 06 RESIDENT DECEDENT File Number 0230 718188155 02142006 Date of Birth 04131911 Decedent's Last Name Suffix Decedent's First Name DONALD MI J BLESSING (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW jX j 1. Original Return I ] 2. Supplemental Return ! I 4. Limited Estate 'l L_. 4a. Future Interest Compromise (date of death after 12-12-82) o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required !x! 6. Decedent Died Testate (Attach Copy of Will) 7 Decedent Maintained a Livin9 Trust . (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received 10 Spousal Poverty Cred~ (date of death . ootween 12-31-91 and 1-1-95) o 11.Election to tax under Sec. 9113(A) (Attach Sch. 0) ~ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number JEFFREY R. BOSWELL ESQ. 7172369377 Firm Name (If Applicable) BOSWELL, TINTNER, PICCOLA & REGISTE~F WILLS WE ONLY::) C: -I::T1 n :,:;; 0 c- n<-) "', ~ c: (:2 .'~ 'IO r- (n_'J . , . I l?:: h=i I r.:M-'i, ,~ ~ ':::0 N ~,T] .-:;::J ~:::~ (./) ?' r:J C") 0 :x:- C) -n :x c ~ILED '-R f.-) _~:> 0' '1 -n -'n (:-) I" c:) "T1 First line of address 315 N. FRONT STREET Second line of address City or Post Office HARRISBURG State PA ZIP Code 17108-0741 0'\ Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all infornnation of which preparer has any knoWledge. SIGNATU OF PERSON RESPONSIBLE F FILING RETURN DATE Gloria Stites 103 Poplar Street, Summerdale, PA 17093-6633 SIGNATURE OF PREPARER OTHER HAN REPRESENTATIVE DATE Jeffrey R. Boswell Esq. tJr, ~ g Ux)+ ADDRESS 315 N. Front Street, Harrisburg, PA 17108-0741 Side 1 L :15056041:147 :1505604:1:147 -.J .. --I ],5056042],48 REV-1500 EX Decedent's Name: Donald J. Blessing RECAPITULATION 1. Real Estate (Schedule A)....................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D)........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)............... 5. 6. Jointly Owned Property (Schedule F) [l Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) [] Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7)..................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)....................................... 9. 10. Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I).............................. 10. 11. Total Deductions (total Lines 9 & 10)................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11 )........................................................... 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)............................................... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)............................................... 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 o .00 15. o . 00 16. 51,889.94 17. 51,889.94 18. 19. Tax Due..... .... ................ .... ........... ................................................ .......................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L ],5056042],48 Decedent's Social Security Number 718188155 8,038.58 118,409.95 126,448.53 _.~------_._-_._. 17,777.46 4,891.19 22,668.65 103,779.88 103,779.88 o . 00 0.00 6,226.79 7,783.49 14,010.28 D ],5056042],48 --I . REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Donald J. Blessing - __ ______n..___ STREET ADDRESS 63 Autumn Lane File Number 21-06-00230 CITY STATE ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 14,010.28 6,791.22 _ __ _______________m_.__...... ".______ 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 6,791.22 349.72 TotallnteresUPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 349.72 (4) (5) 7,568.78 (5A) (5B) 7,568.78 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS L I 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ [J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?................................................................................................................. [J x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;................................................................................ b. retain the right to designate who shall use the property transferred or its income;.................................. c. retain a reversionary interest; or.............................. ............... ...... .................. ............... .......... .......... ....... d. receive the promise for life of either payments, benefits or care?............................................................ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?................................................................................................................... Yes No I XI Lx! IjJ rx] Lxi l~xJ 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 three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)). The statute does not exemot 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 zero (0) percent [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 four and one-half (4.5) percent, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. · Rev-15G8 EX+ (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Allstate Insurance Company - Renters Insurance Refund VALUE AT DATE OF DEATH 2.00 2 Com cast - Refund 45.25 3 Farmers New Century Insurance Company - Insurance Refund 8.98 4 Insurance Refund 340.00 5 PA Department of Revenue - 2005 Income Tax Refund 117.00 6 Railroad Retirement Board - Funeral Benefit 1.074.10 7 Springdale Apartments - Security Deposit 325.00 8 U.S. Treasury - 2005 Income Tax Refund 1.074.10 9 U.S. Treasury - Refund 418.00 10 Coin and Gun Collection. As per Ibis Appraisal Services Estate Appraisal Report 1.474.15 11 Personal Property - Furniture, clothing, miscellaneous, etc. 3.160.00 TOTAL (Also enter on Line 5, Recapitulation) 8.038.58 (If more space is needed. additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule E (Rev. 6-98) . Rev.1509 EX+ (6.96) *' SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 If an asset was made joint within one year of the decedent's data of death, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. Gloria B. Stites ADDRESS RELATIONSHIP TO DECEDENT 103 Poplar Street Summerdale, PA 17093-0203 Sister B. C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT ~ATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR ALUE OF ASSEl INTEREST DECEDENT'S INTEREST JOINTLY-HELD REAL ESTATE. 1 2002 Oldsmobile Intrigue GLS Sedan 4D 7.825.00 50.000% 3.912.50 2 PNC Bank, National Association - 13.777.18 50.000% 6.888.59 Checking Account No. 5140114574 3 PNC Bank, National Association - 89.091.52 50.000% 44.545.76 Certificate of Deposit No. 31600223617 4 Sovereign Bank - Checking Account No. 35.555.67 50.000% 17.777.84 0921725248 5 Sovereign Bank - Certificate of Deposit 90.570.52 50.000% 45.285.26 No. 0925280786 TOTAL (Also enter on Line 6, Recapitulation) 118.409.95 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) . REV.1151 EX+ (12-99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-00230 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 7,074.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Gloria Stites Social Security Number(s) I EIN Number of Personal Representative(s): Street Address 103 Poplar Street City Summerdale Year(s) Commission paid 2007 State PA Zip 17093-6633 3,000.00 2. Attorney's Fees Boswell, Tintner, Piccola & Boswell 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 0.00 City Relationship of Claimant to Decedent State Zip 4. Probate Fees 310.00 See continuation schedule(s) attached 5. Accountant's Fees 6. Tax Return Preparer's Fees See continuation schedule(s) attached Other Administrative Costs See continuation schedule(s) attached 800.00 7. 1,593.46 TOTAL (Also enter on line 9, Recapitulation) 17,777 .46 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Estate of Donald J. Blessing _ 20-6869697 Tax Allocation PRE RESIDUE Spouse/Parent of Minor Sch A - E Sch F SchG Total 0.00 118,409.95 You have over allocated the pre-residue for Schedules A 4.5% 12% 15% Exempt ----0-.-00 I ---O.OO--().ool---- 0.00 mnm -O~Oo -I -0:00- 0.00 r 0.00 -l~~:~~=~- ~_~~~_~ :~-~~~=:-- ~: ~ f_ r==-=-_~_~~ ~- E==:::~--~~~i= Total 0.00 118,409.95 . 11JJ,.<t:OJt.95 8 GROSS ASSETS........... 126,448.53 CALCULATION OF AVAILABLE RESIDUE 9 Funeral/ Administrative 17,777.46 10 Debts I Mortgages......... 4,891.19 Schedule A - E: Total Available.................... -14,630.07 11 TOTAL DEDUCTIONS... 22,668.65 Schedule A - E: Pre-Residue Used.............. - 0.00 12 Net Val ("Clear Value"). 103,779.88 Schedule A - E: Residue Available.............. I -14,630.07 13 Charit / Govt / 9113....... 0.00 14 Subject to Tax............... 103,779.88 CALCULATION OF PRINCIPAL TAX 15 Sps/Parent of Minor...... I 0.00 Tax at 0% (Spouse/Parent of Minor Child)... 0.00 16 Amount at 4.5%..............-----(f.O() Tax at 4.50/0...................................................... 0.00 17 Amount at 12%...............1 51,889.94 Tax at 120/0....................................................... 6,226.79 18 Amount at 15%...............'--51-;889.94 Tax at 150/0....................................................... + 7,783.49 19 Principal Tax................. I 14,010.28 Total Principal Tax I 14,010.28 -- RESIDUE % Gross Residue RECAPITULATION % Residue to 0% Spouse I --------- 0.00 a Total Gross............ 126,448.53 0.0000% % Residue to 4.5% Beny rn- - 0.00 b less Deductions..... 22,668.65 0.0000% % Residue to 12% Beny 1 - S-O. 0 0 0 OO/~ 0.00 c less Pre-Residue... 118,409.95 % Residue to 15% Beny 1-50.000 0 o/~ 0.00 d Gross Residue....... 0.00 % Residue to Exempt Beny I 0.0000% 0.00 e less Principal Tax.. 14,010.28 ------- Total % Residue 1100.0000% I 0.00.-1 f Net Residue........... -14,010.28 VIEW #1 PRE-RESIDUARY BEQUESTS RESIDUARY BEQUESTS A B C D E F=D+E Share Tax Share of Pre-Residue Tax/Pre-Residue Gross Residue Tax/Residue on Pre-Residue Total Tax Spouse 118,409.95 0.00 0.00 0.00 4.5% 0.00 0.00 0.00 0.00 0.00 0.00 12% 0.00 0.00 0.00 0.00 0.00 0.00 15% 0.00 0.00 0.00 0.00 0.00 0.00 Exempt 0.00 0.00 0.00 0.00 -------~---_. . ---------------- -..0.00 1 --0-. 0 0]- Total 118,409.95 0.00 0.00 I 0.00 . ._- PRE-RESIDUE RESIDUE TOTAL A C F G=C-F H=A+G Share of Net to Residuary Net to ALL Pre-Residue Gross Residue Total Tax Beneficiaries Beneficiaries Spouse 118,409.95 0.00 0.00 118,409.95 4.5% 0.00 0.00 0.00 0.00 0.00 12% 0.00 0.00 0.00 0.00 0.00 15% 0.00 0.00 0.00 0.00 0.00 Exempt ----- 0.00 1___ 0.00 0.00 0.00 nn---r------.---il Total 118,409.95 0.00 0.00 0.00 118,409.95 Copyright 1986 - 2006 The Lackner Group, Inc. All rights reserved. r- "~ ,- ,n, . REV-1513 EX+ (9.00) . SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Blessing, Donald J. NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions, and transfers under Sec. 9116{a)(1.2)] FILE NUMBER 21-06-00230 RELATIONSHIP TO DECEDENT Do Not Ust Trusteelsl SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. Alison C. MacAdam 813 Wertzville Road Enola, PA 17025 Grand Niece 15% of residuary Amy Stites MacAdam P.O.Box13 Summerdale, PA 17093 Niece 20% of residuary Jonathan George Patrick MacAdam c/o Amy Stites MacAdam P.O. Box 13 Summerdale, PA 17093 Gloria B. Stites 103 Poplar Avenue Summerdale, PA 17093 Grand Nephew 15% of residuary Sister 50% of residuary Total Enter dollar amounts for distributions shown above on lines 5 through 18. as appropriate. on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) . Rev.1512 EX+ (6-88) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 AT&T - Phone VALUE AT DATE OF DEATH 3.29 2 Capital Self Storage - Storage 73.00 3 Comcast - Television 45.25 4 Comcast - Television 0.22 5 Hershey Medical Center 15.45 6 Lebanon VA Medical Center - Prescriptions 163.07 7 Milton H. Hershey Medical Center - Medical expense 12.16 8 PA Department of Revenue - 2006 Income Taxes 36.00 9 PennDOT - vehicle registration 36.00 10 PP&L - Electric 202.35 11 PP&L . Electric 166.78 12 PP&L. Electric 198.76 13 PP&L . Electric 101.63 14 PP&L. Electric 34.34 15 Springdale Apartments. Apartment Cleaning 1.949.34 16 U.S. Treasury. 2006 Income Taxes 1.825.55 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 4,891.19 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) . Rev-1512 EX+ (6-98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 17 Verizon - Telephone 14.10 18 Verizon - Telephone 13.90 TOTAL (Also enter on Line 10, Recapitulation) 4.891.19 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) . Rev-1502 EX+ (6-9S) *' SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 ITEM NUMBER DESCRIPTION AMOUNT 1 Boswell, Tintner, Piccola & Alford. Disbursements 25.00 2 Boswell, Tintner, Piccola & Alford. Closing Costs 750.00 3 Capital Self Storage. Storage 295.88 4 Cumberland Law Journal. Legal Advertising 75.00 5 Ibis Appraisal Services. Appraisal Fee 210.00 6 PNC Bank. Check printing fee 16.99 7 PNC Bank - service fee 20.00 8 PNC Bank. copies of bank statements 20.00 9 The Sentinel. Legal Advertisement 180.59 Subtotal 1.593.46 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) . Rey.1502 EX+ (6-98) *' SCHEDULE H.B6 TAX RETURN PREPARER'S FEES continued COMMONWEALTH DF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 ITEM NUMBER DESCRIPTION AMOUNT 1 Boswell, Tintner, Piccola & Alford 800.00 Subtotal 800.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B6 (Rev. 6-98) . Rev.1502 EX+ (60$8) . SCHEDULE H.B4 PROBATE FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland County Register of Wills - Probate 310.00 Subtotal 310.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B4 (Rev. 6-98) . Rev-1502 EX+ (6-98) *' SCHEDULE H.A FUNERAL EXPENSES continued COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Blessing, Donald J. FILE NUMBER 21-06-00230 ITEM NUMBER DESCRIPTION AMOUNT 1 Emanuel Church - funeral meal 200.00 2 Gingrich Memorials - Inscription 125.00 3 Richardson Funeral Home - Funeral 6.749.00 Subtotal 7,074.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Estate of Donald J. Blessing 20-6869697 Tax Allocation PRE RESIDUE You have over allocated the pre-residue for Schedules A Spouse/Parent of Minor 4.5% 12% 15% Exempt Total ------O~O-O- r- --M-O.OO I------O~O-O-I------ 0:-00- 0.00 1- 0.00 118,409.95 10:00 0.00 ,--------0.00 - 0.00 I 118,409.95 --------- [=---: .~=:- 0.00_ c:=:-=== 0 J>>j)__ C=--=-~Q~~[= [:-:-=_-- - o.oQ-1 ..t18,409.95 L _.0.00 c:== 0.00 _ L 0.00 C---- 0~l[Q:- [ 118,409.95 Sch A - E Sch F Sch G Total 8 GROSS ASSETS........... 126,448.53 CALCULATION OF AVAILABLE RESIDUE 9 Funeral/ Administrative 17,777.46 10 Debts / Mortgages......... 4,891.19 Schedule A - E: Total Available.................... -14,630.07 11 TOTAL DEDUCTIONS... 22,668.65 Schedule A - E: Pre-Residue Used.............. - 0.00 12 Net Val ("Clear Value"). 103,779.88 Schedule A - E: Residue Available.............. I -14,630.07 13 Charit / Govt /9113....... 0.00 14 Subject to Tax............... 103,779.88 CALCULATION OF PRINCIPAL TAX 15 Sps/Parent of Minor...... r --~._--- Tax at 0% (Spouse/Parent of Minor Child)... 0.00 0.00 16 Amount at 4.5%.............. ----- - - -----.-------- - Tax at 4.50/0...................................................... 0.00 0.00 17 Amount at 12%...............[ -_._-~--- Tax at 12%....................................................... 6,226.79 51,889.94 18 Amount at 15%............... ----- ----,.._~---- Tax at 150/0....................................................... + 7,783.49 51,889.94 19 Principal Tax................. I 14,010.28 Total Principal Tax [ 14,010.28 ----- - RESIDUE % Gross Residue RECAPITULATION % Residue to 0% Spouse I 0.0000% 0.00 a Total Gross............ 126,448.53 % Residue to 4.5% Beny I 0.0000% 0.00 b less Deductions..... 22,668.65 % Residue to 12% Beny r- 50.0000% 0.00 c less Pre-Residue... 118,409.95 % Residue to 15% Beny I 50.0000% 0.00 d Gross Residue....... 0.00 % Residue to Exempt Beny 0.0000% 0.00 e less Principal Tax.. 14,010.28 ;-- 0.00 I f Net Residue........... -14,010.28 Total % Residue 100.0000%1 VIEW #2 Spouse/Parent of Minor PreResid f4.118~09.95 GrossRes ~ ---.. -"--0:00 otalGrossk:; 118,409.95 4.5% 12% 15% Exempt r--__.. --.. ~..__ -__--..- 1_ 0.00 [~~-----------~~-- 0.00 I 0.00 [=- I- I I 0.00 C--_________nQ.Qc) [_ 0.00 - [:-----~-_Q~ Q 9T= 0.00 I "6.00 i 0.00 0.00 -- - -----'.- 0.00 Pre-Resid f4.JJ 8, 40_~~ 9 ~--= r____~l!Q..I________Q..!!L .1_____ __0.0 O_ r- ------- -. ...-- -- ,n_ -- -------.------- ---------------------- [------------- ..-.. --- axPreRes 0.00 I_______.Q~J!O 1________Q...Q9______~JL_ Total _~~c~!4Q9.95 0.00 118,409.95 0.00 r-118~409-ji5 o .00 IT _ ____uO. 00 GrossRes ~- axRes ]- Share of T l.._ Total Tax l_ Net Res I __ __Q.j)JL [~___~_~__------.l!.-JlJL ().OO ]-- ---M-a.DO _. _ _ I" - ---_ .0.00 ---."__-.-. -----.--_. e- --.. - . ~~.- -~~----- 0.00 "0.00- I' -- 0.00 . 0.00- - [----- ---0 :0 0 o . 00 [~~=~-=-oj~ ~.._._ o . 0 0 [n: u__O . Q-O-- I--._.~._~---------- 0.00 L______Q.: Q 9_ 0.00 In -O.rio 0.00 0.00 0.00 otalGross k:; 118,409.9 5 [_[-----O~OO_[ [=~_[~- o~~~f [---==Jl..9JL_ otal Tax i__-___~:_____~~~~ 1___-__~_Q.Q-o~__l-..~~IQQ: [~~-C-----O~-O_O. Net=>Beny 118 409.95 0.00 0.00 0.00 Copyright 1986 - 2006 The Lackner Group, Inc. All rights reserved. 0.00 0.00 [ I I IT r .. I 0.00 0.00 0.00 0.00 0.00 118,409.95 0.00 118 409.95 I Donald J. Blessing I Prior Payments and Discount Computatio PA Estate Tax [o.o~~ Optimal Discount Paymentl-- 1 3,309.77 Date of Death Tue, Feb 14, 2006 3 Months After 000 Mon, May 15, 2006 Prior Payments Click here if Paid at Discount Date Paid Total Tax Paid Paid at Discount Not Paid at Discount Discount 0 0 0 0 0 0 Tax Discount I Mon. Mav 15. 2006 I I x 5/95 =1 1(1)* = I 700.51 I (2) * Lesser of (1) or (2) above I 0.00 I E. Tax Credit (C + D) i 0.00 I F. GROSS Tax Due (Page 1, Line 19) I 14,010.28 I G. Balance of Tax Due I 14,010.28 I * The calculations in (1) and (2) are intentionally different. Item (1) computes the amount of discount based upon an assumed NET payment. Item (2) computes the maximum potential discount based upon an actual GROSS principal tax due. Thus, a discount always equals the NET payment x 5/95, or the GROSS tax x 5%. A. Tax Paid at Discount (per above) B. D Tax Due if Entire Balance paid on/before C. Total NET Tax PaidlTo be Paid at Discount I x I x I x 5 / 95 = 5 / 95 = 5 , 95 = I 14,010.28 I x 5% D. Discount C. F. I Donald J. Blessing I - Decedent Date of Death 9 Months After DOD Final Payment Date Suggested Interest Tue, Feb 14, 2006 Tue, Noy 14, 2006 Fri, Jun 29, 2007 349.72 Year Daily Rate Interest Amount for Year # Days 1990 .000301 1991 .000301 1992 .000247 1993 .000192 1994 .000192 1995 .000247 1996 .000247 1997 .000247 1998 .000247 1999 .000192 2000 .000219 2001 .000247 2002 .000164 2003 .000137 2004 .000110 2005 .000137 2006 .000192 47 65.144797 2007 .000219 180 284.575345 2008 2009 Suggested Interest I 349.720143 I # Days to Add for Holiday Filing Deadline Tue, Noy 14, 2006 PrincipalTaxDue I Credits I Interest I TaxDue I 14,010.28 6,791.22 I 349.72 I 7,568.78 AP~04-2006 19:21 PNCBANK 412 768 3458 P.01/01 ~ PNCBAN< ~ 4/s/o(, ~~ April 5, 2006 Jeffrey R. Boswell 315 North Front Street P.O. Box 741 Harrisburg, P A 17108-0741 RE: Estate of Donald J. Blessing, deceased SSN: 718-18-8155 DOD: 2/14/2006 Dear Mr. Boswell: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account #31600223617 Established 02120/2002 0) jr j DONALD J BLESSING GLORIA B STITES DOD balance: $85,000.00 + $4.091.52 accrued interest Rate: 4.64% Checking Account Account #5140114547 Established 02/01/1970 @ J't / D J BLESSING GLORIA B STITES DOD balance: $13.777.05 + $.13 accrued interest Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do Dot process any financial transactions or provide statements. Tfyou need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely. 8IJ~~ Rachelle Wells 1-800~762-1775 P7 -PFSC-04-F SOO first Ave. PittSburgh PA 15219 Member FDIC TOTAL P. 01 . .. ~ If I, 0. I bf, ~~. Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Donald J Blessing 718-18-8155 February 14,2006 Account #: 0921725248 Type: In the name of: D J Blessing or Gloria B Stites Date of Death Balance: Int.(YTD) from 1/1/2006 to Accrued interest to date of death: Other Info: Checking Open date: 1/22/2004 $35,434.87 2/13/2006 $1.92 j $118.88 Account #: 0925280786 Type: In the name of: D J Blessing or Gloria B Stites Date of Death Balance: Int.(YTD) from 1/1/2006 to Accrued interest to date of death: Other Info: CD Open date: 1/2/2001 $90,000.00 1/31/2006 $186.04 / $384.48 Page 1 of 1 ------------------------ 'Kelley Blue Book - Trade-In Pricing Report - Oldsmobile, Intrigue ~"Q ~~~'~~~ Kelley Blue Book ~ THE TRlISTED RESOURCE . kltlt.(om i 1 The page cannot be displayed The page you are looking for is currently unavailable. The Web site might be experiencing technical difficulties, or you may need to adjust vnllr hrnwc;pr c::pttinnc; 2002 Oldsmobile Intrigue GLS Sedan 40 BLJt BOOK IRADt-IN VALut Condition Value 1.:xceil.ent $8,400 ../ Good $7,825 (Selected) F~.~ f" 4: '.'f )""" ~'; Vehicle Highlights Mileage: Engine: Transmission: Drivetrain: 39,500 V6 3.5 Liter Automatic FWD Selected Equipment Standard Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Cassette Single Compact Disc Dual Front Air Bags ABS (4-Wheel) Leather Dual Power Seats Moon Roof Alloy Wheels Blue Book Trade-In Value Trade-in Value is what consumers can expect to receive from a dealer for a trade-in vehicle assuming an accurate appraisal of condition. This value will likely be less than the Private Party Value because the reselling dealer incurs the cost of safety inspections, reconditioning and other costs of doing business. Vehicle Condition Ratings E~ );'_ (.~e; ~ if~ i1"~ t $8,400 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had I i http://www.kbb.comlKBBlUsedCars/PricingReport.aspx?ManufacturerId=36& y ea~ . Kelley Blue Book - Trade-In Pricing Report - Oldsmobile, Intrigue Page 2 of2 any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has complete and verifiable service records. Less than 5% of all used vehicles fall into this category. ../ Good (Selected) $7,825 "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer" owned vehicles fall into this category. '"s"; :5 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean title history, the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. ;:'::-t-Pr] !\I/A "Poor" condition means that the vehicle has severe mechanical and/or cosmetic defects and is in poor running condition. The vehicle may have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is considered "poor." A vehicle in poor condition may require an independent appraisal to determine its value. Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of cars in this category varies greatly. * Pennsylvania 6/26/2007 http://www.kbb.comlKBBlUsedCars/PricingReport.aspx?ManufacturerId=36& Y earId=20... 6/26/2007 -"'-~- - .~$:'~. -- .. ~ -'1>,1 ,"~ ESTAJ APPRAISAL REPORT ,'Ii ..... OF PE~ONAL PRqPERTY. . '? t OF .,. i~\ Don~ J. Blessing, deceased ti4ate of delfh(d.o.d.) Fe"ruary 14,2006 , ~I .,t . '. ' ,... . ,for: , ' Gl~~~tites,~' l , . " I 10:4. PopWr St. t' 'linmerdlle, PA 17093 '..;~ . & '~4fll"eyfjosweIt,ESq~ij BosWe.'.......'..r.:'T..... ',.i.n, '.~. ~~jCCO..'.... '.' ~t'lfol1l r '~:'Ndl1ff~ront >>to , ': l':~.:eox 7~1 Harrisburg; ~~~;Jlr741 "hi. I '! ~ ~~o.a,'.:F.'..,eb... . ~ ,.1'. ~~4..'..,.":, 2......006.~. If..... :".; .....-L.;J'Oh ~,.. "''lO 2006 ..e~ .."'...., ~': ::. , ,~,}1: I; : "~:' !~:~(: 1,'j:1 til!~ij ------~~~:}-- _~r'..-_... .. i" ~ " 'jt61 ('-"i i ',. ; I," _~~n,f '. TABLE OF CONTENTS Table of Contents Appraisal Certificate Appraisal Summary Photograph & CD-ROM Instructions Personal Property Listing Coins & Currency Foreign Coins Commemorative Coins & Tokens Coin Equipment Silver & Other Metals Firearms Appraisal Summary (Copy) References Statement of Qualifications Assumptions and Limiting Conditions 2 3 4 5 6 6 7 7 10 10 11 12 13 14 15 2 '- 4 APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate appraisal of the personal property of Donald J. Blessing, deceased, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. February 14,2006 & reported on August 29, 2006. The date of inspection was August 22, 2006. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in FAIR to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. 3 ~. APPRAISAL SUMMARY It is in my opinion, that as of d.o.d February 14, 2006, the Fair Market Value of the personal property of Donald J. Blessing, deceased: (One Thousand Four Hundred Seventy Four Dollars and Fifteen Cents) ($1,474.15) mIS APPRAISAL SER VICES The reDort must be read in its entiretv. The ADDraisal Summa" ONLY is not the aDDraisal reDort. 4 Photograph and CD-ROM Instructions Ibis Appraisal Services has provided you with a CD-ROM that houses all of the digital photographs of all of the items appraised. The CD-ROM also contains a saved copy of the appraisal report. This CD-ROM may be kept with the paper copy of the appraisal report or kept off-site, such as a safety deposit box. The photographs are saved in the JPEG picture format, meaning that all of the file names end with a ".JPG". The file names correspond to the written appraisal report's Corresponding Photograph File that is included at the end of each item appraised. Getting started with your CD-ROM I. Insert the CD-ROM into your computer's CD-ROM Drive. If you do not have a computer or access to a CD-ROM Drive--a copy store, office supply store, or public library will be able to help you view and/or print your pictures. 2. Your computer may contain one or several different software programs that will allow you to view your pictures. Examples of these programs are Draw, Photo Editor, Picture It! Express, Photo Suite, My Photo Center, Photo Studio Lite, Photo Shop Pro, Picture CD, or Photo Deluxe. The orolZI'am that is included with a digital camera is another way to view your oictures. . Select the program for viewing photographs and open the program. 3. Click FILE, and Click OPEN. 4. Use the Pull-Down, "Look in" Menu and select the D Drive (D:) or whichever drive is designated as your CD-ROM (sometimes this may be the E Drive (E:) on your computer). . NOTE . Your CD-ROM Drive is designated with a small CD-ROM graphic Icon or a cartoon representing the drive. . The drives of your computer can be found under My Computer section of the Pull- Down "Look in" Menu. Common Drives are: A Drive (floppy disc drive), the C Drive (hard disc drive), the D Drive (CD-ROM Drive), and the E Drive (sometimes:CD-ROM Drive; sometimes an external drive, like a CD-ROM Writer, Zip, or Jazz Drive). 5. Double-click on the photograph you wish to view. 5 2 3 4 Personal Property Listing Currency. 1864 $5 Georgia note. Corresponding Digital Photograph File: ,o317037Jpg $14.00 cmn. Tennessee state quarter. Corresponding Digital Photograph File: ,o317016Jpg $0.25 ~. Two Eisenhower dollars. 1971 &. 1972. Corresponding Digital Photograph File: ,0317033. . $2.00 ~. Two American Eagle silver dollars. 1994 &. 1997. Corresponding Digital Photograph File: ,o317038Jpg $16.00 Curren<(Y. Six 1976 $2 notes. Corresponding Digital Photograph File: r0317040Jpg $18.00 6 .. 6 7 8 9 Proof Sets. Collection of proof sets. 1991R (x2), 1991B, 2000B, 2oo1B. Corresponding Digital Photograph File: r0317022.jpg Mint Sets. Collection of mint sets. 1999R, 2002B,2003B,2004B,2005B. Co"esponding Digital Photograph File: r0317022.jpg ~ Oriental ceramic coin. Corresponding Digital Photograph Files: r0317019 & r0317020Jpg ~. 1981 Bermuda uncirculated 1 dollar, Charles and Diana wedding commemorative. Corresponding Digital Photograph File: r0317034.jpg Coin Collection & Di~lay. Archives of America Collection. Collection type set of American coins. Kennedy Mint Portfolio of coins and cabinet. Limited edition and authentication number: AA-6518. Corresponding Digital Photograph File: r0317010. . . $60.00 $45.00 SO. 10 $3.00 $100.00 7 . " .. Coin. Commemorative Horseshoe Curve AItoona, P A coin. Corresponding Digital Photograph File: r0317013.jpg 12 Coin. Commemorative US Navy Civil Engineer coin 1867-1967. Corresponding Digital Photograph Files: 70317014 & r0317015.jpg 13 tmn. 1865 reproduction California gold coin. Corresponding Digital Photograph Files: 70317017 & r0317018.jpg Tokens. Mardi Gras tokens. 1975 Krewe of Mid City (x2), 1975 Pals of Pleasure Carnival Club, 1967 Elk's Krewe of New Orleans (x2), 1975 Abracadabra Carnival Club, 1975 Krewe of Jabolina. Con-esponding Digital Photograph File: 70317021. . 14 15 ~. Bill of Rights commemorative coin set. US Mint, 1993. Con-esponding Digital Photograph File: r0317023.jpg 16 ~. Commemorative Poseidon coin, Honoris Causa. Maker: Hamilton Mint. Con-esponding Digital Photograph File: r0317024.jpg .. $1.00 $1.00 $1.00 $5.00 $25.00 $4.80 8 ~ . Medal. Pennsylvania Tercentenary medal. 1681-1981. Corresponding Digital Photograph Files: r0317025Jpg QU. George Washington commemorative dollar. 1732-1982. Corresponding Digital Photograph File: r0317026Jpg ~ 1992 US Olympic half dollar, Gymnastics. Uncirculated. US Mint. Corresponding Digital Photograph File: r0317027. . QU. 1992 US Olympic silver dollar, Baseball. Uncirculated. US Mint. Corresponding Digital Photograph File: r0317027. . Wooden Nickels. Selection of wooden nickels from various coin shows, Apollo 11, and the Harrisburg Centennial Celebration, Wolf Run marina and money-otf coupons. Corresponding Digital Photograph Files: r0317028 & r0317039Jpg QU. Commemorative Marysville centennial coin. Corresponding Digital Photograph File: r0317029Jpg QU. Commemorative Metroliners Penn Central Inauguration coin. Corresponding Digital Photograph File: r0317030Jpg .. . $2.00 $4.00 $9.00 $12.00 $1.50 $1.00 $1.00 9 ~ . . . ... . t&iD. Commemorative Duncannon centennial $1.00 coin. 1865-1985. Corresponding Digital Photograph File: ,o317031.jpg Token. Honolulu transit token. 1924. $1.00 Corresponding Digital Photograph File: ,o317032.jpg ~. US Emergency Coinage Set #1. 1942- $2.50 1945. Corresponding Digital Photograph File: ,0317036. . ~. Two Strange but True sets. $1.00 Corresponding Digital Photograph File: ,o317041.jpg ~. Pewter Eagle statue. Title: The Bald Eagle. Artist: Douglas Corsini. Maker: HamihonMint, 1975. 3 ~"tall, 6" wide. Corresponding Digital Photograph File: ,0317011. . Sterlini StaftlPs. Collection and display of 1984 Olympics sterling silver stamps. Maker: Franklin Mint. Twenty four stamps in this set. Corresponding Digital Photograph File: ,o317012.jpg $2.00 $5.00 $100.00 10 ~ . . ') Sterlina StJurlpll. Collection and display of 1980 Olympics sterling silver stamps. Maker: Franklin Mint. Ten stamps in this set. Corresponding Digital Photograph File: r0317043.jpg Silver Service. Silverplated flatware service. Maker: William Rogers. Service includes: 8 dinner knives 8 dinner forks 8 salad forks 15 teaspoons 8 soup spoons 2 tablespoons Corresponding Digital Photograph Files: r0317180 & r0317180l. . I' I .. . $50.00 $45.00 $450.00 Firearm. Wmchester Model 55, 22 caliber $475.00 rifle. Serial number: 5287. Corresponding Digital Photograph File: r0317045. . Firearm. Daisy Modell05B, BB gun. $15.00 Corresponding Digital Photograph File: r0317046.jpg Total 51 474.15 11 , . .. . APPRAISAL SUMMARY (COPY) It is in my opinion, that as of d.o.d February 14,2006, the Fair Market Value of the personal property of Donald J. Blessing, deceased: (One Thousand Four Hundred Seventy Four Dollars and Fifteen Cents) ($1,474.15) ffiIS APPRAISAL SERVICES The reoort must be read in its entiretv. The Aooraisal Summa" ONLY is not the aooraisal reoort. .. 12 ^ .. . .. t.. B~ C\l11Ck E. Auction, 93 Texaco Rd. Mecbanicsbutg, P A 17050. 717_776-57&5. - APpraisal References !;;l>~;,.uction C()1IU>lII1'" 1nC..... 76& OraystonO Rd. MaJlheim, P A 17545. 717-&9&- 7'2\\4. htlp://wvrN .COnest<>S""uction.comlauctionsl De 's Auction So ices &. used Fumi\U(e. 1554 HollY Pike earlisle. P A 17013. 717- 25&-5&5&. htlp:l/WWW.~on.coml s1\aY.. http://www.ebay.com yPttsl1all, It.,~" Auctions. 113 F otge Rd. Boiling springs. P A 17007. 717-25&-6222. Q9Il Broker. http://www.gunbroker.com !;iuDS Ameri.!;!!. h\Ip:l /WWW .gunsaroerlca.coro liaJIlilton Mi1!1. htlp:l1wvrN .baIOiltonroint.coro :!J!:nbe'" DaII AuctioneerlOl!. servi~. 3 Brown Rd. Shippensburg, P A 17'257. 717-532- 4647. ~" Mim. h\Ip:l1wvrN.kennedyroint.coro l'... Lone". CAP.P ., L.P ,1. 2006. personal eonununication K,.~' 2006. personal conununication Q!>ker. earl E. Auctio),!,. 4401 Philadelphia A "e. CbaDlbetsbutg, P A 17'201. 717-264, 6578. http://www.kennysauction.com! BgW<'s Auction SetVi~. 2505 Ritner HWY. Carlisle. P A 17013. 717-249-2671- http://www.rowesauctionservice.com! X 0.1< ToWII AuctiOJ'- lnc. 1625 Haviland Rd. Yo"'. P A 17404. 13 ,- .. Statement of Qualifications Alyssa L. Loney, C.A.P.P. Professional Designations and Certifications C.A.P.P. - Certified Aooraiser of Personal Prooertv designation earned through course work and classes provided by the Institute of Appraisal of Personal Property. ArchaeololZical Resources Protection Act - Certified to conduct investigations and damage assessment that pertains to violations of the United States federal, state, and local laws pertaining to archaeological sites and cultural properties. Including by not limited to the Archaeological Resources Protection Act of 1979, National Historic Preservation Act of 1966, the Native American Graves Protection and Repatriation Act and the American Antiquities Act of 1906. Professional Accomplishments . State Historical and Underwater Archaeologist for the State of Louisiana. . Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. . Director of the West Virginia University Historical Costume Museum. . Research Archaeologist! Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. . Research and Preservation Specialist for the Maryland Historical Trust. . Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. Education B.Sc. S.B.D.C. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States: Medieval Archaeology,'1995, University of York, York, England. Certified Appraiser of Personal Property, 2001, Institute of Appraisal of Personal Property, York, Pennsylvania, United States. Certified to conduct investigations and damage assessment that pertains to violations of the United'States federal, state, and local laws pertaining to archaeological sites and cultural properties. First Step Entrepreneurial Series, 200 I, Kutztown University of Pennsylvania, Small Business Development Center. M.A. C.A.P.P. A.R.P.A. Presently, Director and Foundetoflbis Appraisal Services. Member oflnstitute of Appraisal of Personal Property, American Society of Appraisers, Appraisers Association of America, International Society of Appraisers, and Professional Coin Grading Service. '. Conducts extensive on-site appraisals, assessments, analyses, and authentication of personal and cultural property. Operates on local, national, and international levels. Conducts research on all objects considered personal anti cultural property. 14 '; Assumptions and Limiting Conditions The term "Fair Market Value", as used in this report, is defined as follows: The highest price an item would bring if the sale occurred under normal market conditions providing 1. neither the buyer or seller is acting under duress, 2. the property has been exposed on the open market for a reasonable length of time, 3. both the buyer and the seller are aware of the potential assets and defects, 4. no unusual circumstances are present. This appraisal was based upon the following assumptions, limitations, and conditions: I. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including, but not limited to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. THE UNDERSIGNED HEREBY CERTIFIES; I. That I have no interest now, nor have I had an interest in the past, nor shall I contemplate an interest in the future, in the property covered by this appraisal. 2. That to the best of my kpowledge and belief, all statements and information included in this appraisal are !file and based upon objective findings and that no pertinent information has been knowingly withheld or deleted in this report. 3. That neither the employment to make this appraisal or compensation for doing so is contingent upon the value of the property. ... It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this infOrmation are true and correct, but they are not guaranteed. , ffilS APPRAISAL SERVICES '. 15